The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1895-10-16
AN ORDINANCE
To Provide for the Assessment and
Collection Of Taxes in the
Town Of Manning.

Be it ordained by the Intendant and
Wardens Of the town of Manning IN ooun-
Gil assembled, and by authority OF the
same:
Section l. That tax of twenty cents on
every one hundred dollars of the assessed
value Of all real and personal property sit
uate and being in the corporate limits of
the town of Manning, shall be levied and
collected for the fiscal year commencing on
the second Monday in April, A. D. 1895,
and endingo the second Monday in April.
A. D. 1896.
Sec. 2. That any person owning or hav-
ing in charge or under control zeal or per-
sonal property Of any description. situate
or being in the corporate limits Of the town
OF Manning. shall, before the 18th day Of
October, 1895. make q return under oath to
the clerk and. treasurer Of the town council
Of said town and list for taxation all such
property; and the said clerk and treasurer
Shall forthwith proceed to assess, from the
best information attainaDle, the property Of
OF under control Of such person as shall
not have made such return within the time
as herein prescribed.
Sec 8. That the said clerk and treasurer
shall have ready all assessment required
to be made uuder this orlinanco before the
lst day OF Novemb Der, 3. d. 1895, Ind shall
lay before the town council of said town all
such 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 tho basis of taxation of the
property therein listed, and if it appears
that any property is listed at less than its
actual value, 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,
and if the party SO summoned fail to ap-
pear, or no good cause for not raising such
valuation is shown. the clerk aud treasurer
shall raise the valuation OF the property so
undervalued to the amount fixed by said
council
Sec. 4. Thst on the 7th day Of Sorcm-
Der, 1896 the said clerk and treasurer shall
enter in book prepared for that purpose
statement of all property listed for taxa
ton and the valuation thereof, together
with all particulars necessary for the COL
lection Of the tax imposed by this ordi-
nance, and the amount OF ta1 to be paid on
real and personal property in separate COL
umns, and the aggregate thereof in another
column, and shall have such book ready
for the collection OF said tax on the l4th
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 and treasurer
shall cause notice Of the time and place
OF opening said book for the collection OF
said tax aud of the closing thereof to be ad-
vertised in newspaper published in the
town of Manning and the collection OF all
taxes assessed under this ordinance which
shall remain unpaid after the 23rd day OF
November, 1895. shall, together with the
expenses, be enforced by execution to be
issued in acc ,rdance with the provisions Of
Section Y of al Act entitled Gan Act to
alter and renew the charter Of the town of
Manning. approved the 9th day Of March.
A. D. 1871.
Sec. 6. Tha. the phrase personal prop
erty" as used in this ordinance shall be
held to include all such things as are in
cluded and embraced by it under the stat
utes OF the State of South Carolina now Of
force for the collection of State and county
taxes; and the rules prescribed for the AZ
sessment and valuation Of property for
taxation for State and county purposes.
shall. whenever practicable, be adopted for
tie assessment and valuation o. property
under this ordinance
Ratified by council September 20. 1895.
LOUIS LEVI,
Irtendsnt Pro TEN.
r. al LOUIS ApPEIT, o,