Year: 1872

ing thirty cents Oh every hundred
dollars " orth Of the value OF all
real estate lying in the corporate
limits of said town, the real estate
of churches and school associations
excepted, and for that purpose
they shall appoint three freehold.
ers residing therein, to assess the
value of said real estate, upon
oath, and return the assessment
within one month to said Council
for taxation, and to fill any 7acan'
cy occasioned by the death, resig.
nation, refusal to serve, or removal
from office of the said Assessors.
And the said Town Council shall
have power to regulate the price
of licenses upon all public shows
and exhibitions in said town ; to
erect a powder magazine, and to
compel any person holding more
than twenty-five pounds of pow:
der, to store the same therein, and
to make regulations for rates OF
storage thereof, and for keeping
and storing the same. And the
said Town Council shall have pow
er to enforce the payment OF all
taxes and assessments levied un-
der the authority Of this Act
against the property and persons
of defaulters to the same extent
and in the same manner as is pro
vided by law for collection Of the
general State tax, except that exc:
cutions to enforce the payment OF
town taxes shall be issued under
the seal of the corporation, and
directed to the Town Marshal, or
other persons especially appointed
by the said Town Council to col,
lect the same, and all property
upon which a tax shall be levied
and assessed is hereby declared
and made liable for the payment
thereof, in preference to other
debts due by the persons owning
such property at the time of the as
sessment, except debts due the
Stete, which shall be first paid
The said moneys. together with
all other moneys collected by au.
thority of the provisions Of this
Act, and the ordinances passed in
conformity thereto, from whatever
source said moneys may arise, to
be paid into the Treasury Of said
town for the use Of the corpora
ton.


Sec. 10. That returns shall be
made, on oath, to the Clerk Of The
Town Council during the month
Of January, III each year, Of the
amount Of all sales Of merchan'
die, professional, mechanical OF
other income, and Of the guam
tlty and kind of all other proper
ty: than real estate, subject to tax
alton under the provisions Of this
Act, BY persons who may be liza
bic to pay the taxes on the same
and the said taxes shall be paid or
or before the first day of March
then next ensuing; upon failure
thereof, any party in default shal
be subject to the penalties now
provided by law for failure to pay
the general State tax.


Sec. II. That the said Towr
Council shall have authority to re
quire all persons, owning a lot o.
lots in said town, to make ant
keep in good repair sidew alks II
fr.at Of said lot or lots whenever
they shall front on or adjoin any
public street of said town, if, il
the judgment Of the Council, sucl
sidewalks shall be necessary, th'
| width thereof, and the manner 0
their construction, to be designa
ted and regulated by the salt
| Council; and for default or refu


sal to make and keep in repai
| such sidewalks, the Town Counci


may cause the same to be mad


and put in repair, and require tn


owner 10 pay the price Of maxim!


or repairing; and the said Tow


Council are hereby empowered t.
| sue for and recover the same &C


ton of debt in any Court of com


petent jurisdiction in Anderson


County: Provided, That such cor


tract for making or repairing b


lot to the lowest bidder.


Sec. 12. That the said Tow


Council shall have power, wit


the consent Of the adjacent Ian


owners, to close all such roads


streets and ways, within the sal


town, as they may deem necesss


ry, by sale of the freehold therein


either at private or public sale, a


they may adjudge best for the in


terest Of said town; and the.


shall, also, have power to lay out


adopt, open and keep in repair al


such new streets, roads and way


as they may, from time to time


deem important or necessary 70


the heimprovementand convenience
of said town: Provided, That n


new street, road or way shall b


opened without first having OF


tanned the consent of the Ian


owner through whose premise


any such new street, road or wa,
! NAV rooc