The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1895-10-02
AN ORDINANCE
To Provide for the Assessment and
Collection Of Taxes in the
:IaWn Of Mannina.

Be it orlaine,i by the 1ntendant and
Wardens .ns. tie tow, of Manning in conn
Gil assembled. aud by authority of the
same:
Section |. That tax OF twenty cents on
every on. hundred dollars OF. the assessed
value of MI Zeal and personal property sit
uate and l'einS in the corporate limits OF
the town Of Manning, Shlll be levied and
collected for the fiscal year commencing on
the second Monday IN April, 4. u. 1875,
and ending on the second Monday IN Apr +,
A.. D. 1896.
Sec. 2. That any person owning or har-
ing in charge or under control real or per-
sonal pro perty Of any description, sltnat'
Or being in the corporate limits OF the town
Of Manning, shall, before the 18th day of
October, 1895, make return under oath to
the clerk aud treasurer OF the town council
Of said town and list for taxation all such
properly; and the said clerk and treasurer
shall forthwith proceed to assess, from the
best Information att'.inable, the property OF
or under control of such person as sllRl!
not have made sTch return within the time
as herein prescribed.
Sec 3. That the said clerk and treasurer
shall have ready al Assessments rqnirr.t
to be niade.Hnder this ordinance before the
lSt day of November. ). D. 1885. Ut! shall.
lay before the town connc;l Of said town all
Sncn asseSsments and such of them as
shall be approved by said council shall
stand ready for entry on the tax books OF
said town as tae basis OF taxation OF the
property therein listed, and II. 1t appears
that any property is listed at less than Its
actual VI lue, the said council shall. upon
notice of three days, summons the person
SO listing such property to show cause why
the valuation thereof should not be raised,
aud if the party SO summoned fail to ap-
pear. or no good cause for not raising such
valuation is shown, the clerk ana treasurer
shall raise the valuation of the property SO
undervalued to the amount fixed by said
council ~
Sec f., That on the 7th day of Novem-
Der, 1895; The said clerk aud treasurer shall
enter in "a book prepared for that purpose
a statement of all property llstel for taxa
ton and the valuation thereof. together
with all particulars necessary for the COL
lection of the tax. imposed by this ordl-
nance, and the amount of tax to be paid on
real and personal property in separate col
umns, and the aggregate thereof in another
column ,raad shall have such book ready
for the collection Of said tax on the 14th
day of November, 1895, and the collection
of said tax and book shall be closed on the
23rd day Of November, 1895.
Sec. 5. That The said clerk anal treasurer
! shall clause notice of the time and place
OF opening said book for the collection Of
said tax and of the closing thereof to be ad-
yertised in newspaper published 10 the
town of Manning, and the collection OF all
taxes assessed under this ordinance which
shall remain unpaid after the 23rd day OF
Noyembe 1895, shall, together with the
EeIpeuSes, be enforced by execution to be
issued IN acchrdauce with the provisions Of
Section.X of an Act entitled "An Act to
alter and renew the charter of the town OF
Manning" approved the 9th day OF March,
\. D.'187l.
Secs. That the phrase personal prop
erty";as used in this ordinance shall be
held to.include all such things as are in
Eeluded and embraced by 1t under the stat
utes OF the Staae of South Carolina now Of
force for the collection Of State and county
taxes; and tue rules prescribed for the nS-
sessment and valuation of property for
taxation for State and county purposes,
shall, whenever practicable, be adopted for
| tie. assessment and valuation OF property
nader this ordinance.
! x Raiifed by council September 20, 1895.
LOUIS LEVI,
Intend,.nt Pro Tenn.
f.. s.. j. LOUIS ApPEtT, = co,;,