The Manning times. [volume] (Manning, Clarendon County, S.C.) 1884-current, 1907-08-28
An Ordinance

To Provide for the Assessment and
Collection of Taxes on All Taxable
Property in the Town of Manning,
and for the Assessment and Collec-
tion of a Per Capita Tax in Lieu
of Working on the Streets of Said
Town for the Fiscal Year. Com
mencing the Second Monday in
April, 1907, and Ending the Second
Monday in April, 1908.
BE IT ORDAINED BY THE
Mayor and Aldermen of the Town
of Manning in Council Assembled,
and by the Authority of the same:
SECTION 1. That a tax of five mills
on every dollar Of the assessed value
of all real and personal property ly-
ing or being within the corporate
limits of the Town of Manning, in.
Guiding bonds and stocks of banks
and other corporations, and the
gross income OF Insurance companies
doing business in the said town, ex-
cept such property as is exempt by
law from taxation, be and the same
is hereby levied, for the fiscal year
commencing the second Monday in
April, 1907, and ending the second
Monday in April, 1908.
SEC. 2. That it shall be the duty
Of all persons, firms or corporations
owning or having under their con-
troll any property subject to taxation
under this ordinance, to list the
same with the clerk of council not
later than September Goth, 1907; and
upon the failure OF any person or
persons, firm or corporation, to list
the said property, it shall ye the
duty of said clerk of council to enter
up against said person or persons,
firm or corporation, list of the said
property for taxation as the same
shall be found to appear from the
Office of the County Auditor for Clar-
endon county, or carry forward the
amount from last years town tax
register.
SEC. 3. That commutat ton tax of
three dollars per capita on all per-
sons liable to work on the streets OF
said town for the fiscal year above
mentioned in lieu Of working on said
streets, be, and the same is hereby
levied, which said Communication tax
shall become due and payable when
other town taxes are payable. That
all able-bodied male persons between
the ages of eighteen 1S) and fifty (50)
years, not otherwise exempt are Iii-
bic to the said tax: and all persons
who shall be living within the corpo-
rate limits of the said town at any
time up to the close of the fiscal year
ending the second Monday in April,
1908, shall become liable to the said
tax, unless the said person or per-
sons can show satisfactory evidence
of having performed road duty, or
duty upon the streets Of some other
town or city. or produce a receipt for
the payment Of a Communication tax
in lieu thereof.
SEC & That it shall be the duty of
the marshals and they are hereby in
structed to keep watch of, and to
call upon, all non-residents who may
from time to time be found here, and
who make up what is commonly
known as the floating or moving"
class, for their comm utation tax as
soon asst appears that such person or
persons are other than visitors in the
said town. That said communication
tax shall then and there become paye
able, and that upon failure to pay
same, if found liable, said person or
persons shall be subject to penalty
of being sent to the chaingang for
period of not less than five days nor
more than thirty days in the discre-
tion Of the council.
SEC. ). That all taxes levied under
the provisions Of this ordinance
other than are spe :ialized in Sec.
of this ordinance shall become due
and payable to the clerk of the town
council of Manning between October
first, 1907, and November fifteenth,
1907
SEC. 6. That if said taxes are not
paid on or before the said fifteenth |
day Of November, 1907, !, penalty of |
ten per cent. shall be added until the !
fifteenth day of December, 1907.
SEC. +. That after said December
18th the clerk shall make out execu-
tions against all property on which
taxes have not been paid in the same
manner as is prescribed for failure
to pay State and County taxes, and
the same shall be subject to levy and
sale as in the case Of the delinquent
County and State taxes.
Ratified by Council July Goth, 1907.
D. n. BRADHAM,
E. j. BROWNE, May
Clerk.