The daily phoenix. [volume] (Columbia, S.C.) 1865-1878, 1875-01-19
AN ORDINANCE TO RAISE SUPPLIES FOR
THE FISCAL YEAR 1875.

THE FISCAL LEAR 1910.
BE il ordained by the Mayor and Al
dermen of The City Of Columbia, in C0un
Gil assembled, and by the authority If The
same, That tax to cover. the period
from the first day of January, A. D.
1875. to the first day of January, A.
D. 1876, for the sums and in the man
ner hereinafter mentioned, shall be
levied, collected and paid into the
Treasury of said city for the use and
service thereof; that is to say:
SECTION l. A tax OF 80c on every hun
dred dollars in value Of all real estate
and personal property OF every descrip-
ton, owned and nsed in the city of
Columbia at aay time during the said
fiscal year. shall be levied and paid
into the City Treasury for the use of
the said city: Prorided, howeuer, That
no personal property not taxed or
liable TO be taxed by the State, shall
be taxed for the service of the said city.
SEC. 2. In addition to the foregoing
taxes. special tax of S1.00 on every
hundred dollars Of the assessed value
of all real and personal property Of
every description, owned and used in
the city of Columbia ut any time dur
ing the said fiscal year, shall be levied
and paid into the city Treasury, to be
used for the purpose of paying the in
terest upon the public debt Of said
city, as provided by Act OF the Gene
raj Assembly. entitled IAN Act to uu
thorize the Mayor and Aldermen OF
the city of Columbia 10 issue bonds,
and to negotiate and sell the same, "
approved March IS. 1872: Proridcd.
hooeUer, That no personal property
not taxed. or liable to be taxed by the.
State of South Carolina. shall be taxed
for the use OF said city.
SEQ. 3. There shall be paid on We.
hiclcs the following tax, viz: Upon
each four wheel pleasure carthage or
barouche, drawn by two or more
horses, $40; upon carriage, buggy. ba-
rouche, gig or sulky, (uot used for
hire drawn by one horse or mule,
80: ProUided, That the value of
pleasure carriages and other pleasure
vehicles specifically taxed, be not re-
quired to be returned for taxation as
personal property. Upon each ve-
hicle used for the breaking or exhibit
ing OF horses or mules $25; upon each
express compapy's wagon, drawn by
one horae, $40; drawn by two or more
horses, $40: Provided, That nothing
herein contained shall be construed to
extend to wagons. curtis or other ve-
hicles going to or from market, and
owned by non-rcsidents of said city,
or of wagons exclusively used for agri-
cultural purposes.
SEQ I. That eauh and every person
between the ages of 81 years and As
years, liable to work on the streets of
said city, may and shall be excused
from the performance of such duty on
the payment of So to the City Clerk
aud Treasurer; and, on failure to pay
the said sum Of SO. at the time Of the
payment of their city taxes. they shall,
when summoned so to do, be required
to work personally upon the streete of
the said city for Blk days. under the
direction Of the Superintendent of the
Streets, or any other person appointed
by tho Mayor and Aldermen to take
charge OF aud direct them. Any per-
sou refusing or neglecting to obey sucl,
sum mons shall be fined 50 for each
days neglect of the same, 70 be reco.
vered by information before the May or
aud Aldermen in Council assembled
And it shall be the duty Of the City
Clerk and Treasurer, and of tho Chief
of Police, to report to the said Mayor
and Aldermen all defaulters under this
section.
SEC 5. Tint each aud every owner
or tenant. or occupant Of any real es
tate, upon any street where water is
brought by pipes or otherwise from
the CITY reservoir, shall pay to the City
Treasury, ut the same lime with the
other taxes imposed by this ordinance,
general tax OF 81 for each fifty feet
OF frontage where there arc buildings,
and one cent per foot of frontage
where there are no buildings upon
lots SO taxed: Py0ritled, That every
lot upon such streets upon which any
such structure or structures exist, shall
pay Il water tax of not less than 81
And provided further, That no proper.
ty holder or tenant shall be charged for
more than one frontage for property
owned or occupied by him. Auy own.
or, or his agent, or occupant Of any
real estate, upon whose premises water
ia brought from the city reservoir,
shall pay such sums for the use of water
as may be assessed by the City Coun.
Gil; end on owner, or his agent, or oc
cupant, failing to make report of the
hydrant or bydrants used by him OF
her. or by any tenant or. occupant on
such premises. ahall be liable te q fine