The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1875-01-26

@AH"ooooAS ou oaeus VI ul6, u0C or COelT
taxable property, on or before the 31st
day OF January. 1875. Except as in
this ordinance otherwise provided J
such person or persons shall be assessed
by the Oity Assessor for aud ON all his,
her or their taxable property, or other
things taxed by this ordinance. accord.
ing to tho 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 nuke 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 a return of all
( persons who shall fail to make re.
turn and pay the taxes herein aud
hereby imposed. on the LIST day OF Muy
| next, or as soon thereafter az NAV be-
practicable.
SEQ 8. The said Assessor is hereby
directed, in assessing for taxation the
amount of sales likely to be made by
auy dealer during the year 1876, 10 as-
sumo, If, In his discretion, it would be
just so to do, as basis of his estimate,
the amount of such sales during the
year 1874. according to the sworn re-
:aTla thereof vi the said dealers.
SEC 8. That all returns of property,
of every description. and of all other
things made by taxation q source of
revenue to the said city by this ordi-
nance, shall be made upon the oath OF
the ax-payer. which returns shall be
made by filling out blank forms, to be
furnished on application by the said
Clerk and Treasurer, on or before the
3lst day of January, 1875, except as
in this ordinance otherwise provided;
but that time may be extended by the
Mayor and Aldermen; and the said re-.
turns shall embrace every subject or
object ct taxation, whether held BY,
or pertaining to, the taxpayer, in his
own right or in fiduciary 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
ono 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
aud licenses; the taxe,. Oh 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:
ProOiacd. Aoweoer, That oil transient
dealers shall pay their full annual Ii
censes to the close thereof.
SEQ IL That it shall be, and it il
hereby declared to be, the duty of the
City Assessor to assess all the property
! named IN this ordinance for city ta1u.
ton at a reasonable valuation, aud the
City Clerk and Treasurer to collect the
taxes levied thereon, and the per cent.
imposed upon all other things as
sources from which a city revenue by
this ordinance is directed or coutem
plated to hs raised, although not spe-
cifioally mentioned, according to the
rates herein declared: Provided, hop-
euer, That esery taxpayer shall have
the righs 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 aggrieved.
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
u shs Mayor. and ho is hereby en-.
powered 80 to do, in order to put the
purchaser thereof into i'm mediate pos
session, to issue his warrant of eject.
ment against the owner. or against his
lessee or lessees. 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. at the ex.
pense and costs of the party or parties
IN default: Pr0pidsd, That the owner
Of the fee his Lessee or lessees. shall
not be deprived Of the use aud posses.
sion for longer period than two years
from the day of sale.
SEo. l3. That tho Mayor and Alder.
men shall issne execution against each
and every person or corporation who
shall be reported by the City Clerk
and Treasurer TO have failed, neglected
r.