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

Assessor, on oath. of HE, her or their
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 City Assessor for aud ON all his,
her or their taxable property, or other
things taxed by this ordinance, accord.
ing to the beet information he can OBJ
tain OF the value of saoh taxable pro-
perty or other things; and such person q
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. ia addition to
said tax, 10 per cent. thereon. And
the said Clerk and Assessor is hereby
required to assess, COLLECT and receive
the taxes snd 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 a 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
auy dealer during the year 1875. to al.
sume, If, In his discretion, it would be
just 80 to do, as basis of his estimate,
the amount of such sales during the
year 1874, according to the sworn re-
turns thereof of 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 taxpayer. which rotnrns 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 6duciary 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
nual licenses. shall, after the lapse of
ono mouth from opening business,
make returns to the City Clerk of the
valne of the stock and other property
employed therein, and pay their taxes
aud licenses; the taxeL 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:
ProOided. hoCener, That all transient
dealers shall pay their full annual Ii
censes tn the close thereof.
SEQ IL. That it shall be, and it is
hereby declared to be, the duty of the
CITY Assessor TO assess ali tie property
named in this ordinance for city taxa
ton at a reasonable valuation, aud the
City Clerk and Treasurer to collect the
taxes levied thereon, and the per ceut.
imposed upon all other things as
sources from which q city revenue by
this ordinance is directed or contem
plated to be raised, although not spe-
cifioally mentioned, according to the
rates herein declared: Provided. how-
euer, That overy taxpayer shall have
the righs of appeal to the Mayor and
to the Committee Of Ways and Means
from tho 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
of the Mayor, and he is hereby EN-.
powered 80 TO do, in order 10 put the
purchaser thereof into i'm mediate DOS
session, to Issue his warrant of eject.
msnt 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: Prooided. That the owner
Of the fee his lessee or lessees, shall
not be deprived Of tho use and posses.
zion for longer period than two years
from tho day OF GALE.
SEo. l8. That tho Mayor and Alder.
men shsll issus execution against each
and every person or corporation who
shaii DO reported by the City Clerk
aud Treasurer TO have failed. neolected