The Anderson intelligencer. [volume] (Anderson Court House, S.C.) 1860-1914, 1891-01-01

SEC. 0. There shall be paid by every Liv-
cry or Sale Stable Keeper or Owner, in ad-
vance, a License Tax Of Thirty-fye Dollars
per annum, aud that o tax Of Ten Dollars
per day shall be paid by every other person
dealing in Horses or Mules and not selling
from regular licensed Sale or Feed Stable.
And every person other than Livery or
Sale Stable Keeper, shall pay License Tax
of Five Dollors per annum for each vehicle
kept and used for the transportation of
passengers. And all persons engaged in
the Draying business shall pay, in advance,
License Tax of Ten Dollars per annum
annum for two.horse dray, and Five Dol
lars per annum for one-horse dray; Pro-
Uided, That if moro than one drag be used
by the same person, Ten Dollars shall be
paid on one dray and Five Dollars on each
additional dray. And every person violat-
ing this section, or any part thereof, shall
be fined not less than One dollar nor more
than One Hundred dollars, or be inlprison-
ed not less than one day or more than thirty
days.
SEC. 10. There shall be paid, in advance,
by every person engaged in the business of
an Auctioneer License Tax of Ten dol
lars per annum, and every person violating
this Section shall, upon conviction thereof,
be fined not less than One Dollar nor more
than Fifty Dollars, or be imprisoned not
less than one day nor more than thirty days !;
Provided. The provisions of this Section
shall not apply to sales made by order of
Court of competent jurisdiction.
SEC. II. That all Retailers of Spirituous or
Malt Liquors shall, in advance of receiving
a License, pay to the City Treasurer the
sum of Six Hundred dollars per annum.
And there shall be paid, in advance, OH
each and every Billiard or Pool Table kept
in the City of Anderson, whether the same
be used for gain or otherwise, the sum of
twenty-five Dollars per annum, and any
person violating this Section, or any part
thereof, upon conviction thereof shall be
fined in sum of not less than One dollar
nor more than One Hundred dollars, or
be imprisoned not less than one day or more
than thirty days.
Sec. IL. That in all cases where annual
licenses are provided in this Ordinance,
no License shall be granted fo1 sum less
than full yearly License; Provided, The
Council may grant License for fractional
part of a year in their discretion, and all
Licenses shall expire Dec. S1st.
Sec. 13. And be it further ordained, That
all owners Of Real Estate situated in the
corporated limits of the City of Anderson,
shall make on oath to the Clerk of the City
Council returns of each lot or parcel Of
land, where situated, the number of acres
contained in each separately, with the num-
her and cha racter of buildings on each lot
or parcel of land respectively, and the taxes
on said Real Estate shall be paid according
to the returns which shall be made in like
manner to the Clerk of the City Council.
And should any return SO made be palpably
incorrect in the judgment of the Clerk, he
duall 1ulol1n uiuSeli VI VIC tIuS oiUOuut
and value SO pretended to be returned, and,
if found to be incorrect, he shall SO change
the retu rn:so that it shall contain the full
amount and true value Of the property
owned by said Taxpayer. And that in case
of failure to make returns as herein proYid.
ed, it shall be the duty Of the Clerk to as
certain the value of the property of such
persons, and assess the same, with all the
penalties now provided by law for the col
lection of County. and State taxes.
SEC. IA. That every person who shall be-
gin any business in the City of Anderson
after the first day of February next, and
before the first day of f.January, 1892, who
has not paid taxes to the City Council OF
Anderson regularly hereunder at the time
herein required, shall be assessed by the
City Clerk and Treasurer upon the capital
engaged in such business in the same man
ner, and the taxes thereon shall be collected
in the same. manner and for the same
amount as if the said business had been in
operation and assessed for taxation at the
regular time for assessing taxes under the
provisions of this Ordinance.
SEC. Is. That all returns shall be made
on or before the twentieth day Of January,
1891, and all persons who shall fail to make
their returns on oath within-the time speci-
fed, shall be assessed by the Clerk of the
City Council according to the best of his
information and belief, as provided in the
Charter of said City; and if any person or
persons shall neglect or refuse payment of
the taxes herein within the time specified,
the Clerk of the Council is hereby author
ized and required to add fifteen per centum
penalty to the amount of the tax of the
person or persons thus refusing or neglect
ing payment Of their taxes and if the fifteen
per centum penalty and the tax are not
paid within twenty days it shall he the
duty of the Clerk to issue execution there
for Immediately and collect the same by
due process of law, as provided in the
Charter of the said City of Anderson. AL
taxes shall be paid on or before the first
day Of March, 1891.
sRo. 16. All Ordinances or parts of Or
dinanoes in conflict herewith are hereby
repealed.
Done and Ratified in Council and the
Seal of the Corporation of the
City of Anderson affixed thereto,
SEAL this the thirLieth day of Decem-
~ Der in the year of our Lord one
thousand eight hundred and
ninety. G. f. TOLLY,
CHAs. W. WEBB, Mayor.
City Clerk.
Dec 81, 1S90-77s1
Gal nF nTc