The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1894-10-24
ORDINANCE.
AN ORDINANCE TO PROVIDE
FOR ASSESSMENT AND
COLLECTION OF TAXES IN
TOWN OF MANNING.

Be it ordained by the 1ntendant
and Wardens of the town Of Manning
in Council assembled, and by author
ity of same,
Section l. That tax of twenty
cents, on every hundred dollars of the
assessed value of all real and person
al property, situate and being in the
corporate limits of the town Of Man
ming, shall be levied and collected for
the year, commencing the second
Monday in April, A. D. 1894, and end
ing second Monday in April, A. D.
1895.
Sec. II. That any person owning
or having in charge or under control.
real or personal property of any de-
scription, situate or being in the said
limits of the town of Manning, shall,
before the 18th day of October, 1894.
return under oath. to the Clerk and
Treasurer of this town council and
list for taxation all such property;
and the said Clerk and Treasurer
shall forthwith proceed to assess,
from the best means attainable, the
property of or under control OF such
person or persons, as shall not have
made such return within the time
herein specified, adding thereunto in
each case, fifty per cent. penalty for
neglecting to return the property,
unless remitted by this Council.
Sec. III. That said Clerk and
Treasurer shall have ready all assess
ments required under this ordinance,
before the 25th day of October, 1894,
and shall lay before this Town Coun-
Gil of said town ali such assessments;
and such of them as shall be ap-
proved by the said Council, shall be
entered by the Clerk and Treasurer
aforesaid, on the tax books Of said
town as the basis of taxation on
property listed, and if it shall appear,
that any property has been listed at
less than its true value, the Council
shall. on a notice of three days given,
summon such persons so listing under
value, to show cause, within the
three days, why the valuation on
said property should not be raised;
and such person or persons failing to
appear or to show sufficient reasons,
WHY the same should not be done,
then the said Clerk and Treasurer
shall raise the valuation OF such
property on his books, to assessment
fixed by the Town Council OF Man
ming. -,
October, 1894, the said Clerk and
Treasurer shall have entered on a
tax book, opposite taxpayers name,
the property value, with taxes as
sessed in full, against each name,
with such other description as may
be necessary to proper understand
ing of the values and taxes assessed,
and kind of property listed.
Sec. V. That on the day OF Oct.
s5th. 1894, the Clerk and Treasurer
aforesaid, will open his office to re,
ceive said taxes, each day until the
18th day of November, 1894. After
this date penalty of so per cent.
will be added, on all unpaid taxes;
and in addition thereto, all expenses
incurred in issuing executions, levy,
advertisement, and sale; said sale to
take place within ten days after such
default in tax payment, unless extend
ed, or stayed, by this Town Council.
Sec. vi. That the phrase person
al property" shall be held to include
everything embraced in the statutes
of South Carolina, by this term, as
applied to the assessment and collec.
tion of taxes, due the counties and
State.
Sec. VII. That all persons. liable
to work on the streets OF the town OF
Manning, will be required to pay to
said Clerk and Treasurer the sum OF
two dollars before the expiration OF
time herein fixed for paying the
taxes aforesaid, such sum to be re-
ceived, in lieu Of work liable to be
done on streets of the town, and
which payment will exempt such
one so paying from all street and
road work until the second Monday
of April, 1895.
Sec. VIII. That all persons thus
liable to such street duty and shall
fail, or refuse to pay the said commu'
tation, at the limit herein fixed for
paying taxes, such persons shall in
cur penalty of fifty per cent addi-
tional Communication tax; and be LA
BILE to imprisonment in guard house
not less than ten days in each case.
Ratified in Council this 1st day OF
October, 1894. l. I. BAGNAL,
TsEAL] J. E. SCOTT, lntendant.
Clerk Council.