The morning times., 1895-12-08

ANY collection of old municipal laws Is
likely to be interesting. Anold volume found
in the Engineer Commissioners library at
the District building has much n II that is
curious IN the present ways OF thinking and
throws some light on cha nges OF the past
half century. #.
1t is handsomely bou nd In crimped red
leather, with fancy gilt border, and is in
scribed in neat, heavy gilt letters, ITO the
Mayor or Washingtou.' On ntbe back it is
named simply, "City Laws, 1893 to 1870"
Thepaperis strong nd good aud the binding
excellent. 1t is evidently copy OF an edi-
ton de luxe.
The title page shows that the volume con-
tains the ordinances OF the city OF Charleston,
S. c., from 18th Feb, 1888, to 9tb May,
1897" together with such laws passed by
the South Carolina legislature between
1882 and 1887 as related to Charleston.
1t was printed under resolution in 1887.
when Robert Y. Hayne was mayor of
Charleston.
The first ordinanc provides that no horse
or mule shall be driven through the streets
unless properly battered. The penalty is So
fine.
Taxation is made TO bear heavily upon
luxuries, and in the main sources of revenue
the rate was much lower than in any com
munity or cit in this country. On real estate
the tax was 81 1-2 cents on the 500.
laA Ou tut EloSs W. SVcob solu
was 12 1-2 cents on the 500, except
on sales OF rice and cotton by wholesale
and all goods sold at auction. The pen
atty fixed for making false return of
sales was 81 on the 500.
INCOME TAX OF 1898.
An income tax was a feature OF this
ordinance OF 1888 ITO raise supplies"
1t provided for 81 1-2 cents on the 500.
Every slave owned by resident OF Charles
ton cost 81 so annual tax, and for every
slave above ten the tax was SO, above
twenty, So, except negroes belonging to a
mechanic and employed by him in his
trade. Every non resident owner was
obliged to pay So for every slave.
The tax on carriages was something u.s.
tonishing. Every coach, chariot, post
chaise. coachee, phaeton OF other carriage.
having four wheels and drawn by two
horses, or more, except as hereinafter pro-
vided, shall be able TO tax of twenty
dollars. Each and every four-wheel car
riage used for the space of one month
at any time during the year, by keepers
of livery stables, or others, for exercis-
ing or exhibiting horses, shall be liable
to tax OF 500; and every coach or
carriage having four wheels and dra wn by
only one horse shall be liable 10 a tax of
SO"
Every TWO wheel chcise. chair, suIkv or
was liable to a tax OF So, and every two
chaise, chair ,sulky or other arria ge, used
for the space of one month at any time
during the year by keepers OF livery stables.
or others, forexercising or exhibiting horses,
shall be liable TO a tax OF $50
1t is expressly provided, however. that
this payment shall not give the privilege
of breaking horses in the city.
Every horse and mule not used for military
purposes was taxed So, except in licensed
carts. Every dog was taxed 50 where the
owner kept only one: il more than one. 81
for each additional. No dog must go at
large.
There was an income ia X that would have
satisfied the most earnest Populst. but
mechanics profits, salaries OF Judges and
other public officials, OF clergymen and
teachers were exempted from taxation;
also all salaries less than $500 q year,
proprty of religious societies and vehicles
licensed for business.
Every lot or Subdivision OF ground not
having. within its limits cistern with a
capacity of 800 gallons was taxed $40. The
cistern must be OF brick or stone. and sup
piled with a serviceable pump.
ALIENS HEAVILY TAXED.
A trace of the sentiment against tories is
found In a section which provided that own
ers OF property who reside outside tile
United States must pay treble as much tax
as residents in the United States. Insur-
ance premiums were taxed per cent
aud neglect to pay entaiIed forfeit OF
$500.
Persons who failed to pay their taxes
were sent TO jail pending payment.
Free negroes able to make a living for
themselves, were taxed from So to $40
per aupum. The higher figure was paid by
persons between the ages of twenty-four
and sixty and having a tEhde. Any who
failed to pay were sent to the workhouse |
and put on the treadmill for time not ex-
ceeding a month.
Salaries varied In singular ways. The |
salary of the city clerk was fixed at 81 500 |
aud that of the city inquirer $1,000 But |
the principal engineer under the board of |
fire marshals got only $500; his two as