The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1875-01-23
sELBY COLUMBIA G. MORNING. JANUARY % 1875


sons shall fail, neglect or refuse to
make q return or returns to the City
Assessor, on oath, of his, her or their
taxable property, on or before the 31st
dny OF January, 1875. (except as in
this ordinance otherwise provided, J
such person or persons shall be assessed
by the City Assessor for and on oil HE,
her or their taxable property, or other
things taxed by this ordinance, accord
Ing to the best information he can ob
tain OF the value Of such taxable pro-
pe.!y CT other thinga; and such person
or persons who shall fail, neglect or
refuse to nuke q return or returns as
aforesaid. or pay the tax thereon on or
before the 10th Of February next, shall
be subject to, and pay, in 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 return OF all
persons who. shall fail to make re.
turn and pay the taxes herein and
hereby imposed. on the 1st day of May
next. or as soon thereafter az may 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 during the year 1876, to as-
sume, if, in his discretion, it would be
just 80 to do, az basis of his estimate,
the amount of suoh 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 a source of
revenue to che said city by this ordi-
| nance, shall be made upon the oath of
the taxpayer, 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; ;
6ut that time may be extended by the
Hayof aud Aldermen; and the said re-
torns shall embrace every subject or
object OF taxation, whether held by,
or pertaining to, the taxpayer, in bis
own right or in fiduciary capacity.
SRc. 10. That all persons who may
commence permanent business in the
oity 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,
make 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 wear
Prooided, hoDeoer, That all transient
dealers shall pay their full annual Ii
censes to the close thereof.
SEC III. 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
tion at q reasonable valuation, aud the
City Clerk and Treasurer to collect the
taxes levied thereon, and the per cent
imposed upon all other things ns
sourcee 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: Provided, hoc-
eoer, 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 aeRrieved
SEQ. IL. That in case it should be.
come necessary to issue an execution
against the property of the deiaulting
taxpayer, and to sell Hereunder his
real property, in order to collect the
taxes due by him, it shall be the duty
ot sho Mayor. ana hc is hereby &c:
| powered so to do, in order to put the
purchaser thereof into immediate pos-
session, to issue his warrant of eject
ment against the owner. or agninst bis
lessee or lessees, or against any other
person or persons who may be In pos
session thereof, and to place the saitl
warrant in tho hands of the Chief Of
Police, or any other officer whom he
shall select. who shall proceed without
delnS to execute the same, ut the tx.
pense and costs of the party or parties
III default: PrOriiea, That the owner
OF tho fee. his Lessee or Icssees, shall
not be deprived of the use und posses
sion for IL longer perind than two yeurs
from the day Of sale
SEC. l3. That the Mayor and Alder.
men shall issue execution aguinst each