The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1875-01-22
ILBY COLUMBIA S. c., FRIDAY MORNING. JANUARY 22 1875

sons shall fail, neglect or refuse to
make return or returns to the City
Assessor, on oath, of his, her or their
taxable property, on or before the 3Ist
day of January, 1875. (except as in
this ordinance otherwise provided.)
such person or persons shall be assessed
by the City Assessor for and on all his,
her or their taxable property, or other
things taxed by this ordinance, accord
ing to the best information he can OBJ
tain OF the value Of such taxable pro-
perty or other things; and such person
or persons who shall fail, neglect or
refuse to make return or returns as
aforesaid. or pay the tax thereon ON or
before the 10Th OF February next, shall
be subject to. and pay, iu addition to
said tax. 10 per cent. thereon. And
the said Clerk and Assessor is hereby
required to assess, collect and receive
the taxes and dues levied and imposed
by this ordinance, and all arrears of
former taxes or dues, and make re-
turn thereof, as we'll as q return of all
persons who shall fail to make a re.
turn and pay the taxes herein and
hereby imposed. on the 1st day of May
next. or as soon thereafter as NAV be
practicable.
SEQ. 8. The said Assessor is hereby
directed, in assessing for taxation the
amount of sales likely to be made by
any dealer durlrg the year 1875, to as
sume. ii, in his discretion, it would be
just 30 to do, AS a basis of his estimate,
the amount of such sales during the
year 1874, according to the sworn re-
turns thereof of the said dealers.
SEQ 9. That all returns of property,
OF every description, and of all other
things made by taxation source of
revenue to the said city by this ordi-
nance. shall be made upon the oath of
the tax payer, which returns shall be
| made by filing out blank forms, to be
furnished on application by the said
Clerk and Treasurer, on or before the
3lst day OF January. 1876. except as
in this ordinance otherwise provided: {:
bat that time may b. extended by the
Mayor aud Aldermen; and the said re-
turns shall embrace every subject or
| object Of taxation. whether held by,
or pertaining to, the taxpayer, in bis
own right or in . iiduciary capacity.
SEQ. 10. That all persons who may
commence permanent business in the
city OF Columbia subsequent to the
time fixed for making tax returns, pay
ing the city taxes and procuring an
nual licenses. shall, after the lapse of
| one month from opening business,
mako returns to the City CLERK of the
value Of the stock and other property
employed therein. and pay their taxes
and licenses; the taxes on the value of
the said stock and other property to
be charged for the full fiscal year, but
the licenses to be paid in proportion
to the remainder Of the said year:
Prouided. AoUeuer, That all transient
dealers shall pay their full annual H.
censes to the close thereof.
SEQ. IL. That it shall be, and it is
hereby declared to be, the duty of the
City Assessor to assess all the property
named in this ordinance for city taxa
ton at reasonable valuation, and the
City Clerk and Treasurer to collect the
taxes levied thereon. and the ner cent.
imposed upon all other things AS
sources from which city revenue by
this ordinance is directed or contem
plated to be raised, although not spe-
officially mentioned, according to the
rates herein declared: Propided, hotr-
eDer, That every taxpayer shall have
the right of appeal to the Mayor and
to the Committee of Ways and Means
from the assessment of the City Asses
sor for revision thereof, in CASE he
should thereby feel himself sggrieved.
SEC. IL. That in case it should be.
come necessary to issue an execution
against the property of the defaulting
taxpayer, and to sell Hereunder his
real property. in order to collect the
taxes due by him, it shall be tie duty
of the Mayor, and he is hereby EN-.
powered 80 to do. in order to put She
purchaser thereof into immediate pos
session, to issue his warrant of eject.
ment against the owner. or against his
lessee or lessecs, or against any other
person or persons who may be IN pos
session thereof, and to place the said
warrant in the hands of the Chief of
Police, or any other officer whom he
shall select. who shall proceed without
delay to execute the same, ut the ex.
pense and costs of the party or parties
in default: Pror".su, That the owner
OF the fee. bis lessee or lessees, shall
not be deprived of the use and posses-
sion for IL longer period than two years
from the day of sale.
SEC. l3. That the Mayor and Alder
| men shall issue execution against each