Year: 1871

lection of taxes due to the said
city Of Columbia, and to sell there
under the real property Of the de-
faultirG taxpayer in order to col
lect the same, the sale thereof shall
lake place in the same manner,
and subject to the same rcgula-
tions, as are applicable to sales Of
real estate by the Sheriff Of Rich
land County, under executions is
suing out OF the Circuit Court Of
Common Pleas. And all eXecu-
tions to enforce the payment Of
taxes. fines ard licenses, shall be
issued under the seal Of said city
Of Columbia, and may be lodged
in the Office Of the Sheriff Of Rich
land County, and may be directed
to the said Sheriff or to the Chief
Of Police, or other person appoint
Cd by the said Mayor and Alder
men to collect and receive the
same, with costs, as in such cases
made and provided by law; and
all property upon which tax shall
be levied and assessed is hereby
declared and made liable for the
payment thereof, in preference to
all other debts, except debts due
to the State, which shall be first
paid f1r the term Of one year from
the time at which the same may
be assessed and levied, and that
all taxes and licenses imposed by
the Mayor and Aldermen Of said
city Of Columbia shall be payable
in advance on or before the fiji
teenth day Of March after the as
sessment Of said taxes, by the par
ties liable for the same; and, on
failure of payment of the same,
their property shall be liable as in
manner and form first before
stated. And for the purpose Of
putting the purchaser Of said real
estate into the quiet and immedi-
ate possession thereof, Il it he ne
cessary so to do, the Mayor CT the
said city Of Columbia is hereby
authorized and empowered to is
sue his warrant Of ejectment, di-
reuted to the Chief Of Police, or
any other officer Of the city,
against the said defauIting tax
payer, his tenants or lessons, and
all persons whomsoever occupying
or holding the said property ::
Pr0rided, That the said real prop
crty shall not be sold, or the own
CT of the fee therein deprived OF
the same, for 1 longer period than
two years.


Sec. 5. That the Mayor and AL
dermen of the said city Of Colum-
bia arc hereby vested with all the
power and authority over the poor
within the city Of Columbia, which
by the law now belong. or may
hereafter belong, TO the County
Commissioners of R!chland Coun-
ty over the poor OF said County.
And for the purpose Of raising
funds to provide for the support
and comfort Of the said poor, the
said Mayor and Aldermen may as
sess and collect a poor tax on the
taxable property Of the said city,
in the same manner us they assess
and collect taxes thereon for the
support Of the city government
Pr0riled, That said tax shall not
exceed ten per cent. on the amount
Of taxes thereon paid to the said
city: Pr0rided further, That the
tax payers of the said city of Co.
lumbia shall not be taxed for the
support Of the poor outside of the
corporate limits Of the said city.


SEC. 6. That when any fine i'm
posed by the said Mayor and AL
dermen, or by the said Mayor
alone, for 4 violation Of any ordi-
nance Of the said city Of Columbia.
passed pursuant to law, exceeds
forty dollars, the same shall be re-
coverablc in the Circuit Court of
Common Pleas for Richland Coun-
ty: and when such fine shall bc
for forty dollars or less, the same
shall be recoverable before the said
Mayor and Aldermen, or before
the said Mayor alone: Pr0rided,
That in all cases the party so fined
by the said Mayor, shall have the
right Of appeal for a hearing to
the said Mayor and Aldermen in
Council assembled, on giving pro-
per security to the city Of CoIum-
bia, to prosecute said appeal.


Sec. 7. That the twelfth Section
ola Act Of the General Assembly
of this State, entitled IAN Act to
alter and amend the charter Of the
town of Columbia" ratified on the
2lst day Of December, one thous,
and eight hundred and tifty-toar,
which authorizes the Mayor and
Aldermen Of the said city OF Co.
lumbia to issue an execution against
the body of every person for any
sum of money imposed by way of
fine, tax or exemption for street
or unofficial police duty under the
circumstances therein named, be,
and the same is hereby, repealed.
The said Mayor and Aldermen OF
the city of Columbia shall have
power to abate and remove all
nuisances in said city, and 1t shall
be their duty to keep all roads,
ways, bridges and streets within