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. ANORDINANCE T^RAISE SUPPLIES FOB1 THE YEAH 18Vl.
f??- '4??W?n o/ ?t? t%y 'o/. C?lumbia,
. ..tn' Council'a?^embled, and by ' '?ie authority of the sanie,/That a tax
to coyer tho, period from the first day of January, A. D. 1871, to
tlio first day of *'january, A. D. 1872, for the sums and in tho man?
ner hereinafter mentioned, shall bo levied, collected and paid into
tile Treasury of the said city for tho use and Service thereof. That
is to say:
SECTION 1. A tax of one dollar on ovory one hundred dollars of
the assessed value of real estate, lying within tho limits of said city,
not exempt by law from taxation; and the value of all such real
estato shnll bo ascertained and assessed for the purpose of taxation
by the City Assessor.
SEO. 2. That a tax of ono dollar on overy hundred dollars in
value of all personal property of every description owned and used
in the city of Columbia, at any timo during tho said fiscal year,
shall bo levied and paid into tho City Treasury for the usc of the
said city: Provided, however, That no personal property not taxed,
or liable to bo taxed by tho State, shall bo taxed for tho servico of
tho said city.
SEC. 3. There shall be paid quarterly a tax of one per cent, upon
all sales at auction of all goods and chattels, and one-half per
cont, on all sales at auction of all real estate and stocks of overy
description: Provided, That no tax shall bo levied on any sales at
auction made by order of court, or under process of law.
SEC. 4. There Bhall be paid quarterly by all merchants and other
persons, a tax of ono per cent, on all goods, wares and merchandise
sold by thom on consignment; two per cent, on tho premiums of
every and each insurance company located in tho city of Columbia,
or.which have agencies therein; and tho refusal or neglect to make
regular quarterly returns and pay the tax thereon to the City Clerk
and Treasurer, shall subject tho defaulting parties to a fine of two
dollars for each and every day's default.
SEC. C. There shall be paid on vehicles tho following tax, viz:
upon each four wheel pleasure carriage or barouche drawn by two
or more horses, twenty dollars; upon carriage, buggy, barouche, gig
or sulky, (not used for hive,) drawn by one horse or mule, ten
dollars: Provided; That the value of pleasure carriages and other
pleasure vehicles specifically taxed be not required tb be returned
for taxation as personal property; upon each vehicle used for the
breaking or exhibiting of horses or mules, twenty-live dollars; upon
each express wagon, drawn by ono horse, nine dollars; upon each
express wagon, drawn by two or moro horses, eighteen dollars:
Provided, That nothing herein contained shall bo construed to
extend to wagons, carts or other vehicles going to or from market,
aud owned by non-residents of said city, or of wagons exclusively
used for agricultural purposes. Each livery stable keeper or agent
for tho sale of horses or mules, shall make quarterly returns on
oath of Bales made by him, on consigned stock, as well as of the
sales made by tho owners of stock themselves at his stable.
SEO. 6. That each and every person between tho ages of eighteen
and fifty years, liable to work on the streets of said city, may and
shall bo excused from tho performance of such duty on the payment
of threo dollars to the City Clerk and Treasurer; and, oil failure to
pay tho said sum of tln-ee dollars, at the time of the payment ol
their city taxes, they shall, when summoned so to do, be required
to work personally upon the streets of the said city for six days,
under tho direction of thc Superintendent of the Streets, or any
other person appointed by the Mayor and Aldermen to take charge
of and direct them. Any person refusing or neglecting to obey
such summons shall bo fined two dollars for each day's neglect ol
.tho samo, to bo recovered by information before the Mayor and
Aldermen in Council assembled. And it shall bo tho duty of the
City Clerk and Treasurer, and of the Chief of Police, to report tc
tho said Mayor and Aldermen all defaulters under this section.
SEC. 7. That each and overy tunaut, or occupant, of any real
estate, upon whoso premises water is brought by pipes, or other?
wise, from the city reservoir, shall pay to tho City Clerk and Trea?
surer, at the same time with thc other taxes imposed by this
ordinance, such sum as may be assessed by the Committee on the
Water Works. And any owner, or his agent, or occupant of any
real estate, upon whose premises water is brought from the city
reservoir, failing to make a report of the hydrant or hydrants used
by him or her, or by any tenant or occupant on such premises, shall
be liable to a fine, at tho discretion of tho Mayor.
SEC. 8. Each and every express company transacting business
within the limits of said city shall make quarterly returns of theil
gross receipts, and pay one per eent. on tho amount of such returns
at the end of each quarter. Each and every telegraph company
shall, in liko manner, make quarterly returns of their gross receipts
on which returns shall be paid a tax of one per cent.
SEC. 9. All persons who shall enclose J?ny streets or parts o:
streets in tho city of Columbia, by and with consent of the Council
shall pay an annual rent of five dollars on any street or part of uuj
street so enclosed, or such other price or sum as may Lo fixed am"
determined by the Mayor; but each street or part of any street sc
enclosed by the consent of Council may at any time bu opened by
the order of tho said Council, anything to the contrary herein not
SEO. 10. That if any person or persons shall fail, neglect oi
refuse to maleo a return cr returns to the City Assessor, on oath, o:
his, her or their taxable property, sales at auction, or at livery ant
sales stables, or of property sold on consignment within tho limitt
of the said city of Columbia, on or before the 31st day of March
A. D. 1871, (except as iu this ordinance otherwise provided,) sucl
person or persons shall then be assessed by the City Assessor fo:
and on all his, her or their property, or other things taxed by thi:
ordinanco, according to the best information he can obtain of Un
value of such taxable property or other thing; and such person o:
persons who shall fail, uegloet or refuse to make a return or return;
as aforesaid, or pay the tax thereon, on or before the 15th day o
April next, shall bo subject to, and pay, in addition to said tax, tel
per cent, thereon. And tho said Clerk and Assessor is horch
required to assess, collect and roceivo the taxes and duos levied am
imposed by this ordinance, and all arrears of former taxes or duce
and make a return thereof, ns well as a return ol' all persons win
shall fail to inako a return and pay the taxes herein and horeb;
imposed, on the 1st day of May next, or as soon thereafter as ma;
And whoreas an ordinance to regulate licenses for the year 1871
passed and ratified by the Mayor and Aldermen of tho city c
Columbia, on tho 30th day of December, 1870, by an Act of th
Genoral Assembly, duly ratified and approved on the 2d day o
March instant, (1871,) has been modified and changed in ccrtaii
particulars, but in overy othor respect made of force, in order tba
this ordinanco may conform thereto:
SEO. ll. lie il further ordained, That thc City Clerk and Treasure]
in accordance with tho Baid Act, be, and he i* horeby, authorize)
and required to collect tho following amount of license on th
following businesses, respectively, in place of tho licenso impose*
by tho said ordinanco, viz: For every cotton gin ginning for toll o
pay, $50; dealers, retail, in goods, wares and merchandise, oxcludiui
distilled spirits, whoso annual saloB exceed $5,000, but do not oxceei
. $10,000, $20; like dealers, exclading distilled spirits, whose annuc
sales exceed $10,000, but do not exceed $20,000, $40; like dealer*
. excluding .distilled spirits, whose annual sales exceed $20,00J, bu
do not exceed $30,000, $50; liko dealers, excluding distilled spirit:
whoso annual sales exceed $30,000, but do not exceed $50,000, $7fi
and every additional $1,000 of sales, fifty cents por $1,000. Fo
hotols capable Of accommodating 100 persons, $50; hotels capabl
of accommodating less than 100, but more than . 50 persons, $86
hotels capable' pf accommodating more than 26, but loss than 5
p?x8onB,;$30. Stables, livery and sale,'$75? In au other respect?,"1
the said Clerkand Treaauror ie hereby directed to follow' the" liaid 1
JjicenB?Ordinanco of the*80th De?embor,'l870, in the Collection otl\
licenses. And the said Clerk ia ial8o- hereby tuHhervdireOted;:in'/*
assessing' for taxation-the amount'of 'sales likely to'bo made By a?jT
dealer during the year 1871? to assumo, if iu his discr?tion it would1
be just BO'tb do, as a basis of bis estimate, tho amount of such sales-'
during tho- ye?r 1870/ according to the sworn return thereof'of the*"^
said dealers. - r. . > . " - ?
SEC. 12.'That all returns of proporty of every: description',.anet
of all otbor things made by taxation a source of revenue to the*
said city by thia ordinance, shall'bo made upon tho oath of tho tax?
payer, which returns-shall be made by jilling out blank forms, tobe? '
furnished; on application, by the said Clerk and 'Treasurer, on or '
before tho 31st day of March instant, (1871), except as in^thhv
ordinanco otherwise provided; but that time may bo extended by''
the Mayor and Aldermen; and the said returns shall embrace every
subject or object of taxation, whether held by, or pertaining to, the
tax-payer in his owl? right, or in a fiduciary capacity.
SEC. 13. That all persons who may commence a permanent busi?
ness in tho city of Columbia subsequent to the time fixed for making:
tux returns, paying the city taxes and procuring annual licenses,,
shall, after tho lapse of ono mouth from oponing business, make?
returns to the City Clerk of tho value of tho stock and other
proporty employed therein, and pay their taxes and licences; the
taxos on the value of tho said stock and other property to bo
charged for tho full fiscal year, but the licenses to bo paid in propor?
tion to the remainder of the said year: Provided, hoicever, That all
transient dealers shall pay their full annual licenses to the close
Sice. 14. That all attorneys at law and physicians, who follow
their respective professions within the city of Columbia, shall pro?
cure licenses from tho City Clerk and Treasurer, and pay, each,
therefor the sum of twenty dollars; for each foundry, ten dollars;
and for any other business or jirofession not otherwise provided for,
a licenso tax of ten dollars.
SEC. 15. That it shall be, und it is hereby declared to be, the
duty of the City Assessor to assess all the property named in thia,
ordinance for city taxation, at ii reasonable valuation, and the City
Clerk and Treasurer to collect the taxes levied thereon and the per
cent, imposed upon all other things ns sources from whieh a city
revenue by thia ordinance is directed or contemplated to be raised,
although not specifically mentioned, according to the rates herein
declared: Provided, however, That every tax-payer shall have the
right of appeal to tho Mayor and Committee of "Ways and Means
from tho assessment of the City Assessor for a revision thereof, in
case he should thereby feel himself aggrieved.
Seo. 1?. That in caso it. should becomo necessary to issue an
execution against thu property of the defaulting tux-payer,, and to
sell thereunder his real property in order to collect tho taxes duo by
him, it shall be the duty of the Mayor, and he is hereby empowered
so to do, in order to put the purchaser thereof into immediate
possession, to issue his warrant of ejectment against the owner, or
against his lessee or lessees, or against any other person or persons
who may be in possession thereof, and to place the said warrant in
the hands of tho Chief of Police, or any other officer whom he
Bhall select, who shall proceed without delay to execute thc same,
at the expense and eosts of the party or parties in default: Pro?
vided, That the owner of the fee, Iiis lessee or lessees, shall not be
deprived of the use and possession for a longer period than two
years from the day of sale.
SEC. 17. That the Mayor and Aldermen shall issue their execution.
against each and every person or corporation who shall bo reported*
by the City Clerk and Treasurer to have failed, neglected or refused,
to make returns, or pay the taxes imposed by this ordinance, within
tho time herein prescribed; and all executions issued by the said
Mayor and Aldermen shall have attached thereto the signatures of
tho Mayor and City Clerk and Treasurer and the seal of the city of
Columbia, in the name of which snell executions sbjdl bc entitled.
SEC. 18. That ail executions whieh may be issued to ouforce the
payment of taxes, fines and licenses, by the s:iid Mayor and Alder?
men, in conformity with the foregoing section, shall be lodged in.
thc first instance in the ellice of tho Sheriff of Richland County,,
and may be directed to the sahl Sherill" or to tho Chief of Police,,
or other persons appointed by thc said Mayor and Aldermen, to
collect and receive the same wi til the costs.
SEC. 15). That the words "real property" and "real estate," as
used in this ordinance, shall bc co-extensive in meaning with lands,,
tenements and hereditaments; the words "personal property," as
hcr?iiif used, includes money, goods, chattels, things in action and
evidences of debt, and the word ''property" includes property, real
AN ORDINANCE TO REGULATE LICENSES FOU THE YEAH 1S71.
SECTION 1. He it ordained, by the Mayor and A 'dermen of the City of
Columbia, in Council axsetnltfed, That every person, linn, company,
or corporation, engaged in or in landing to be engaged in any trade,
business or profession, berc'uafter mentioned, shall obtain, on or
before tho tenth day of Janhary, A. D. one thousand eight hundred
and seventy-one, a license therefor, in manner provided; those
commencing business after the ten tl j day of January, shall obtain
a license before entering upon that business.
SEO. 2. Kvery .person, firm, company, or corporation., required, by
this ordinance, to obtain a license to engage in any trade, business
or profession for which a license is required, shall register with tho
Cit}' Clerk, first, his or lier linnie or style, and, in case of a firm or
company, tho names of thc several persons constituting sueh firm
or company, and their places of business; second, tho trade, busi?
ness or profession for which a license is required; third, the place
where such trade or profession is carried on; if a wholesiUo or
retail dealer in goods, wares and merchandise, thc amount, extent
and value of business intended to be carried on, excluding distilled
Spirits, all of whieh shall be given under oath.
SEO. 3. If any person or persons shall exercise or cany on any
trade, business or profession, for tho exercising, carrying on or
doing of which a license is required by this ordinance, without
taking out such license, as in that behalf required, he, she, or they,
shall, besides being liable to the payment for the license, be subject
to a penalty equal to tbe amount required to be paid for the
license, on conviction before the Mayor or any court of competent
jurisdiction; one-balf of the pcunlty, after deducting expenses of
the prosecution, to be paid to tho person who first informs of the
matters and things whereby thc penalty is recovered, and the other
half to the city.
SEC. 4. In every license to bc taken out. under or by authority of
this ordinance, shall be contained and set forth the purpose, trade*
business or profession for which such licenso is granted, and the
narnu and place of business of thc person or persons taking out the
s une; if a wholesale or retail dealer in goods, wares and merchan?
dise, tho amount, extent or value of thc business intended to be
carried on. The City Clerk shall prepare a proper foim of license
to be issued in each case, which license shall be posted up or kept
by tho person receiving tho same, as tho City Clerk shall direct^
Any evasion of tho provisions of this section shall bp punishable by
fine, at the discretion of the Mayor.
SEC. 5. Tho licenses granted nuder this ordinanco shall not
authorize tho person or persons, (except dentists and auctioneers,)
or firm, company or corporation mentioned therein, to exercise or
carry on thu trade, business, or profession specified in such license,
in any other plac? than that mentioned therein. A licenso granted
on and^after January 1, 1871, shall continue in force until tho. 1st
of January following; and all licenses granted after January 1,.
1871, shall bo issued upon tho payment of a rateable portion, of the
whole amount of money imposed for such license: Provided, hoic
ever, 'i hat no licenso be granted for less than three mouths, though
tho time to the end of tho year bo less than that; each license
gran tod shall be dated on the first day of the month in which the
liability therefor accrued, and tho amount to bo paid therefor shall
be; computed therefrom until the end of the year, except as beroii -