the laurens advertiser (laurens, s.c.).(laurens, s.c.) 1922-12-27 … · 2012-04-18 · an...

AN ORDINANCEImposing a .Loonse Tax on PersonWho Enga In, Prosecute or Carrjon Any l1usiness or Profession iithe City of Laurens.

State of South Carolina,County of Iaurens.

City of Laurens.

B11 IT ORDAI'NI)D BY THiFl OIT1C'OtTN(IL OF ril+, CITY OF IAU-RnwNS:

Section 1. That no person, firm 0:corporation shall, after the first dayJanuary, 1923, engage in, prosecutior carry on any business or professiolhereinafter named, within the cor-porate limits of the 'City of Iaurenswithout having first paid a speciallicense tax therefor, The amount ol8aid special tax shall be the amounlplaced opposite each occupation, busine.,s or profession herein belownalled. respectively, an1d the amonshall be the cost of said special taNper annum, unless otherwise specifiedto wit:Agents for laundries. per an-

num1.. .. ............ 10.0(Agents for Oil Refining Com-

Panies, per annum .. .. .... ..75.0(Architects whose gross annual

income is $1,000.00 or lessPer annum .. .. .. .. .. ..$ 10.0(

Auctioneers whose gross an-nual income is $1,000 or less,per annum .. .. .... .... 15.0(Whose gross daily inme is$25 or less, per day . . .. .. 5.0C

Auctioneers of horses, mares,mules or stock horses or hors-es, Whose gross daily incomeis $1,000 or less, per day .. 200.0(

Auctioneers of new furniture,second-hand furniture orhlousehold goods, whose grossdaily income is $300 or less,per (lay ............ 2.0(

Auto filling stations, first pumpoperated. per' annimil .. .. . . 15.0cE1-ach additional Pump operit-(I, p r a1111111 .. ....... .. 10.0(Where stock of accessoriesand sipplies are kept for sale,an additional charge rI4uireid,per annum.............. 10.0c

Automobile Salesman, transient,per (lay .... ............10.0c

A.uto W.ishing Dpots or SledIsnot coilnected withl other busi-ness, 101' yea1.. .........10.0c

Automobile repair shops whosegross annual income is $1,000or1 less, per annum . . . . 25.0(Whose gross daily income is$01 or les3, per day . . . . . . 2.5(

Automobile hacks, wljose grossanual income is. $1,500 orless, per annum .......... 25.0(Whose gross daily income is$100 or less, (hily .... .. .. 2.0(The licensee shall be allowedto operate only one aitono-bile hack under each license

-issud to 111m.Any public service diver ordrivers, eitier of a hlack orautomobile, plying the streetsfor hire, who shall be colivict-ed in tile City Court of trans-porting, having in possession,selling or otherwise violatingany of the whiskey ordinancosof the city, or any public ser-,,*ce driver or drivers, eitherof hack or automobile, whoshall transport from place toplace within the City of Lau-rens, any woman or womenfor immoral purposes, theirlicense to do business in saidcity shall be immediately re-voked by the Mayor and Fin-ance Committee of Council,and no new license sail begrauted to them during tilecalendar year to engage inthe same character or kind ofbusiness.

Automobile. dealers or' agenlts,Whose gross annual income Is$1,500 01' less, per1 annum . . 25.0{

Balls and dances, where adlmis-sion is char'gedl, 1per day .. 5.01

Blottle mnanufactur'ers, 1)er un1-numn.....................75.01

Butchers or (dealer's in freshmeats, whlose gr'oss annlual In-.come1 is $5,000 or less, 1)0r an1-nulm.. ................25.0'

Dealers in single beef or hogs,or offering for' saile in wagonsmay take out special licenseby th~e dlay at tile followingrates:Those whose gross daily in-comel from single heef or hlogamounts to $20 01' less, 1p0r day 2.0(

iflealers in calves, muiltton, shoator kidl may take out special li-cense by the (lay at tile fol-lowing r'ates:Thiose wvohs gr'oss daily in-come1 for each calf, mutton,61hoat 01' kid is $10 or less,per1 dlay.. ..............2.0(Pr'ovidled, hlowever', that tilelicensee shall nlot have thlerighlt to sell under01 Is (dally li-cense more tihan 0one animal.

flagging and Tios-B~agging andtics r'ewor'kedl, inlcludling cot-ton mill waste products ... 15.0(

'Jroker's (ealing In stocks and'bonds, '1)er year'............15.0(

B3rokers, merchandise-meaning0- pers'on, fIrm or' corpor'ationwho acts as an Intermediharybetween buyer' and seller forthc consider'ation or al commis-

slon, with or' without wvare-houhe .. ..,.,..... ...... 15.04

Brolcers in 1)lumer-n ot carrly-Ing stock, -p)er year' .. .. .... -25.04

Blacksmith shops), twVo forges,wvhose gross annual income is-$260 or -less, per anlnum .. 10.04

Blacksmith shops, two forges,-whose gross annual Income is.$1,000 or less, per' annum .. 15.04F'or each additional forge op-erated In a .blacksmith shop,the license shall be Increasedper .anium according to in-coie, as herein gradluated .. 2.00

DarJger hops, oper'ating oneeinIr, whose gross ainnual in--edphie is $500 or .less, per an-A in .'". ....... .. ..7.50Wjose gross annual Income Isre than $500, for each ad--

d jonlal $500 or less, .per an-n .. ......... .........1.00

s~~3'01shops operating miore,One, chair shall pay the

Ogoin$ cense for the 'firstr n me for each addj--

U I tf~r in accordancehtiJOQ as graduamted.~ efW ose groe# annual

income is $3,000 or less, perannum .. .. .. .. . .. .. 35.00Whoso gross annual incomeis more than $3,000, for eachadditional $1,000 or less, perannun ............... 5.00Wlhose gross daily income is$25 or less, per day .. ...... 1.00

Book agents, whoso gross an-nual income is $1,000 or loss,per annum ............ 25.00Whose gross weekly incomois $500 or less, -er week .. 10.00-Whoso gross daily income Is$100 or less, per day ... .. 5.00

Building and loan associations,or their agents, for business(done .within this state, andnot including that done with-out the State, whose gross an-ntmal income from such busi-ness is $50,000 or less, perannum ..1..5............15.00Whoso gross annual incomefrom such business is morethan $50,000 on each addition-al $50,000 or less .. .... .... 5.00

Bakeries, whose gross annualincome is $1,000 or less, perannum .............. 25.00

Bicycle dealers, wlhoso gross an-nual incomo is $1,0,00 or loss,per annum ...... .... ...50

Boarding houses, taking regularboarders, per annum . . . . .. 10.00

Banks and banking houses withan investment of $50,000 orless in tho business, -per an-num .... .. .. .. .. .. .. 50.00On each adidtional $1,000 in-vested .............. 1.00

Bankers doing a private bank-ing business, with $2,500 orless invested in the business,per annum. .......... 25.00On each additional $1,000 in-vested in the business . . .. 1.00

Bowling Alley or Box Ball pro-prictors whose gross aniualincome is $1,000 or less,/ perannum .. .. .. .. .. .... .. 00.00Each alley operated shall tedeemed and taken to be sep-arate business.

Bottling works, whose gross an-nual income is $1,000 or less,per annum .. .... ...... 35.00

13ootblacks, where the fee charg-ed for shining shoes is .05,per ailliii ............. 5.00Weire the fee charged foreach shine is .10, per annum 10.001Mach an1d every boothlack do-ing business ol the streets oftlhe City of laurens must belicenised and must wear in aconspiciois place a llinmberedbadge furnished by teh CityClerk.

Canvassors or peddlers sellinggoods, wars or mercha adiseof whatsoe'er character or

kind, per year .... ...... 50.00Per day .. .. .......... 15.00

Cotton brokers-cotton brokers,factors or merchants or ex-porters, each place of busi-ness................ 20.00

Cotton buyers, per year.. ....15.00Chiropractic-Samo as doctors,Candy Manufacturer, per year 15.00Carpenter shop keeper, per year 5.00Contractors or firms of such, em-

ploying, taking or offering totake cont'acts not to exceed$50.00 .. ...... .. .. ...i',xempt"From $50.00 to $500.00 -per an-num .. .. .. .. . . ....... 7.50From $1,000 to $2,000, .per an-num ................ 12.50From $2,000 to $5.00, per an-num(........................20.00each additional $1,000 or less 1.00

Convassers-Itinerant not other-wise provided for . . . . . . .. 10.00

Cirouses, first ring .. . . ...100.00lOach additional ring .. .. 50.00Whose gross daily income ismore than $5,000, per day, oneach additional .5,000 or less 25.00

Circus paradles, where exhibi-tions are held otut of the city'limits ............... 250.00Where exhibitions are held inthe city limits .. ..,.......100.00

Collection or claim agents,whose gross annual incomeis $1,000 or less, per o~nnum 10.00

Cabinet wvorkmon, whose ~rossannual Income is $500 or less,1)er annum ...... ........5.00

Cotton mills, per annum . . . 500.00Cotton seed .buyers, whose gross

annual income is $1,000 oirless, per1 annutm.. ........ 10.00

Cotton ginneiries, first gin, wvhosegross annual income is $1,00001' less, pecr annum ... .. ...25.0010ach additional gin . . . . . 5.00

Cabinet andi general repair.shops, 'whose grobs annual in-ecome is $300 01r less, per~an-num~f ,...... .... .... 5.00

QJeaning, (lying or pressingclotihng, where the gross an-nual income is $1,000 or less,peri annfhium..............15.00

Cold drinlk stands, 1)0r annum.. 5.00Conti'actoi's for moving houses,

wvhose gross annual income is$1,000 or less, per annum . . 10.00

Coal companies or agencies,where thle gross annual in-come is $2,500 -0or less, perannum...... ........ .......*15.00

Conveyancers 0or scrivners wvhosegross annuial Income is $500or' less, per' annum .. ......5.00

Cotton seed oil mills wvith $100,-000 01' less invested, 1per an-num............ ....... 150.00On each addlitional $1,000 in-vestedl, p)er annm.. ........1.00

Cotton weighers , whose grossannual 'Income is $1,600 orless, per annum ..........10.00

Directories-Nach and everyperson compilinlg city dired-tories, per annum .... ......10.00

Dealers in junk, per day .... 5.00.Por' annum .... ......... .. 15.00

Dealers in fr'uits, melons or veg-etables, selling from car ny

: Itinerant dealers, each car ortraction thereof ...... .....100.00

Dealers in stocks and bonds,per annum.. ............25.0

Dealers In wagons and othervehicles, other than manufac-turer with or .with'out 'busi-ness, Rvhose 'gross annual In-come Is $7,500. or less, per an-num. .. . .... ..... .. ....25.00

J'ealers or agents for the sale offertilizers, whose gross annualIncome is $4,000 or less, perannum ..4 .. . .. 35.00iWihose gr'oss annual income ismore..than $4,000, on each ad-ditional $4,000 pr less, per an-num .. ....-...-25.00

Dealers in pianos, organs, sew-Ing machines, iron safes, wellfixtures, and tombstones, notconnected with stores, whosegross annual income is $1,000or less, each, per annum ... 25.00

Dealers in second hand tbaggingties etc. ............ 5.00

Dealers in soap, jewelry, iner-chaudise or other goods onthe streets, whose gross dailyincome is $100 or less, per day 10.00Per annum.... ..........50.00

Dealers in Green groceries, sell-ing from wagon, whose grossdaily Income is $50 or less,per day............ .. .50And each wagon operatedshall be deemed a separatebusiness.

Dealers In green groceries sell-Ing from car or common car-rier, whose gross daily in-come is $500 or less, per day 10.00And each car operated shallbe deemed a separate busi-ness.

Dinner houses whose gross an-nual income is $2,000 or less,per annum ............25.00

Dentists whose gross annual in-come is $1,000 or less, per an-num .. .. ............ 15.00Whose -ross annual income ismore than $1,000, for each ad-ditional $1,000 or less, per an-num ................ 1.00

Dogs, all kinds ........... 1.001Mach and every dog to be paidfor by person or persons uponwhose premises (log is kept.The city police are hereby au-thorized to selYo and confineevery (log they find runningat large not having attacheda tag for tax furnished by theCity Clerk. Every dog takenup $2.00 additional must bepid. or the dog killed.

EIlectric power companies whosegross annual income is $5,000or less, per annum '.. .. ...60.00Whose gross annual income ismore than $5,000, for each ad-ditional $10,000 or less, perannum.... .... .. .... .. .00

Express companies maintainingan agency whose gross annualincome at, such agency arisingfrom business done whollywithin the state of' SouthCarolina, if $1,000 or less, per-annum .............. 100.00

Electricians whose gross an-nual income is $1,000 or less,per annum ............ 10.00Provided that electricians maytake out license by the job atthe following rates:Where the gross income is$100 or less, per job . . . . . . 2.00

lire insurance companies, onamount of net jrmiei iuils col-lected ................ 3%

Fruit trees or other trees andplant agents, whose gross an-nual income is $500 or less,per annum........ ...'..10.00

Fresh fish dealers, with or with-out other business, whosegross annual Income is $1,500or less, per annumi .. .. .. 15.00

Fresh oyster dealers, with or.without other business, whosegross annual income is $1,000or less, per annum .. ...... 5.00

Flour mills, whose gross an-nual incoime is $1,000 or less,each, per annum ..........15.00

Grist mills, 'whose gross annualincome is $1,000 or less, eachper annum ............ 10.00

Hay, grain, provisions or mer-chandise brokers . who carryno stock of goods in eitherw-rehouse or store room,whose gross annual income is$1,000 or less, per annum .. 15.00

Hair dressers or manicurists,whose gross annual income is$l,000 or less, per annum . . 10.00Whose gross (daily income is$50 or less, per day. .. .. ...1.00

Hariuness shops, whose gross an-nual income is $1.00 or lessper annum ...... ..........10.00

Hawkers or peddlers, selling oroffering for sale, goodls, waresand merchandise, whose grossdaily income is $50 or less,per (lay ...... ..........10.00

Hog dlealers, whose gross an-nual income is $2,500 or less,per annum .. ............15.00Whose gross monthly incomeis $500 or' less, pecr month.. 10.00Whose gross daily income Is$50 or less, per day .... ....5.00

Hotels wvhose gross annual in-come is $5,000 or less, .perannum ................60.00Wh'1osei gross annual. incomeis more than $5,000, on- eachadd~itional $5,000 or less, per'annum................ 2.0

Horse or mule .traders, transient,'tyhose gross daily income is$1,000 or less, por dlay . . . 5.00

Horse and mule traders, trans-ient, whose grows monthly in-come is $10,000 or less, per'month .. ........ .......15.00

Insurance conmpanies, life, ac-cIdent and health, maintain-ing agencies (going businesswithin the cit~y of Laurens,whose gross annual income

from such agencies is $1,000or less, per annum .. .. . 15.00

eo dealers, wvhose gross -annualincome is $500 or less, jper en-num ........ ..........5.00

Ice cream vender's, selling fromcarts, whose gr.>s)5 annual in--come is $1,500 or less, per an--num .... ....... ...,...15.00

ice cream venders, selling fromwagons, whoso gross annualincome is $2,506 or less, perannum .. .... .........25.00

Ice manufacturers, per annum 75.00Jewelry, watch and clock re-

pairs, whose gr'oss annualincome is $1,000 or less, perannum .. .......... ...15.00

Jewelers, itinerant, offering forsale jewelry, watches, clocksetc., or repairing same, who

gross daily income is $100 orless, per day ......... .. 6.00

Laundries, run bhy hand, whosegross annual icnome is $1,500$2,500 or less, per annum. . 35.00

Laundries, run by machinery,whose gross annual income. is$2,500 or less, per annum .. 25.00

Lawyers whose gross annual in-.come is $1,000 or less, .per an-num.......,.. .. .150

Lightning rod agents or ceal-e, whose gross annual in-come is $2,000 or less, per

annum . 26.00Whose gross monthly incomeis $500 or less, per day .. .. 5.00

Long siistanco telephone com-panies, operating In city, oragents of same, collecting toll,per annum ............ 75.00

Lunch counters, per annum .. 15.00No Sunday license shall -begranted to any person to oper-ate a lungh room, restaurant,confectionery store, fruitstand whore other articles ofmerchandise such as gro-ceries, meats, etc., are alsooffered for sale in the sameroom or building during theweek days.

Machine shops and foundries,whoso gross annual income is$2,000 or less, per annum . . 15.00

Manufacturers of fortilizers, 25,-000 tons or less, per annum 60.00Each additional 1,000 tons . . 1.00

Merry-go-rounds, whose grossnwcokly income is $250 or less,per week ........... .. . 5.00

Merchants, or all persons, firmsor corporations selling at re-tail articlos of trade or mer-chandiso for which a specialgross annual Income Is $10,-000 or less from sales, perannum .. .. .. .. .. .. .. 25.00Wnoso gross annual incomeis more than $10,000, on eachadditional $1,000 or less, perannumi................ 1.00By Iwcomo is meant theamount of goods sold by thelicensee, and sworn statementmust acconipany payment.

Medicino sellers and Tondors.whoso grosi annual income is$500 or less, per annum . 50.00Whoso gross daily income is$1,000 or loss, per day . . . . 10.00

1lhrble yards or agencies. whosefross annual income is $1.000,or less, per annum . . . . . . ''00

Mechanics, working on automo-biles who do not maintain aregular place of business, perannum'11....................10.00

Moving picture shows. whosegross annual income is $2,500or less, per annum ... .. . 40.00

Newspapers, whose gross an-nual income is $1,000 or less,per annum ............. 15.00

Opera house hall whose grossannual income is $1,000 orless, per annum ........ 40.00

Organ grinders and itinerantmusicions, whose gross dailyinecimue is $100 or less, perday ................10.00

Oil and gasoline companies oragents whoso gross annual In-colle is $li,000 or less, per

. 5.00Whose daily income is $100 orless, por (lay ... . ... 1.00

Occulists or opticians, itinerant,Whoso gross daily nicome is$.~,0 or less, per day.... ... 5.00

Opticians or occulists on theirown account, or working forothers, whose gross annualincome is $1,000 or less, perannum..........,... .. 15.00

Lumber yard, selling planks,shingles, framing laths or

moulding, whose gross annualincome is $5,000 or less, perannuM .'. .... .. .. .... ...25.00

Lumber yards or dealers sell-Ing other kinds of buildingmaterial other than the ones

last before enumerated, whoseannual Income from the saleof such material is $2,500 or

less, per annum 4......... 10.00Paint shops, 'per annum .. .. 10.00Pawn shops, or money 'lendingshops, whose gross annual la-come is $1,000 or less, perannum........ ... .. 15.00

Planing mills, 'whose gro. an-nual income is $1,000 or 2ss,per annum .. .... .......10.00

Pool room, ikast table, per an -

nlum....... ................000.60Each additional tale, per an-numn.. .. .......... ...00.00

,Photographers or artists, whosegross annual income is $1,000or less, per annum .. . . . . . 1"0OtWhose monthly income is$1,000 or less, per month ..5.00Whose daily income is $50 or

less, pecr day ............2.00Physicians whmose gross ann~ualincome is $1,000 or less, per4nnum.... .... ...........15.00

Printing oflice, job), whose grossannual laconme is $750 or -less,per~annum .... .... .... ...15.00

Plumbers, whloso gross annualinconmo is $1,000 or less, perannum .. ..... ...15.00

'Plumbers, wvhose gross Incomefrom one job is $20 or less,perjibb....... .. ...... ....2.00

Public wveighiers, othier thancotton weighers, whose grossannum income is.$500 or less,

"per annum .. ....... ..5.00Railroad ticket ofices, per an-num .. .. ............ 50.00

Restaurant or eating h-ouse,whose gress annual income is

$1,500 or less, por~ annum . . 25.00Rail road agencies iwhose grosnannual incomo from businessdlone exclusively wvithin thisstate is $100,000 or less, for

the first track, per annum .. 250.00For each additional track .. 100.00For each additional $1,000 orless, per annm... .......1.00

Renovaters of feather :beds,*whose gross annual incomeis $2,600 or loss, per annum 25.00.Whose gross monthly incomeis $150 or lens, por month .. 15.00

Real estate agents whose grossincomeO is $1,500 or less, perannum .... .... ..; .. .. 15.00

Serlvners 'whose gross daily in-,ome is $10 or less, per day 1.00bhows, performances, exhibi--:ntions of all kinds, except cir-

hies or similar exhibitions,1whose gross daily income is*$500 or less, per day .. ...25.00~oda ,fountains, wjghopt or' withstore, whose gross ainnual in-come Is $1,500 or lees, .per an-num ..,.. .,, .. .., .. . 15.00

~table, feed only, whose grossbannual income is $1,000 orloss, per annum .... .. ....10.00

gable, livery only, whose 'grossaunnual Income is $1,500 or~less -pr alnu v .... . . 15.00ables, sales on y, whose gtuBS'nnual incom4 is $2,500 orVoss, per arnnu n~ e, *.,. ...40.00$abos, enies, ed nd liIey,

Wsegross au 0n

is $4,000 or less, per annum 50.00Salvago or bankrupt sale man-

agers, or sale conductors,whqse gross annual income is$5,000 or less, per annum . 50.00Whose gross daily income is$50 or I , per day ........ 5.00

Stock ymai whose gross annualIncome 4500 or less, per an-ntum......,.. ..........5.40~

Surveyors whose gross annualIncome is $1,000 or less, perannum .. .. .. .. .. .. .. 10.00Whose income per job Is $5 orless, per job,..... ........ 1.00

Street hacks or carriages, onehorse, whose gross annual in-come is $1,500 or less, per an-1111111 .. .. . .... . .. .. .. . . 15.00

Street hacks or carriages, twohorses, whose gross annualincome is $2,000 or less, perannun.... ............ 25.00No person ,filrm or corporationshall let or hire any hacks,automobiles or other chiclesfor hauling or transportingpassengers, within the cor-porato limits of the city, with-out first obtaining a licensetherefore fro mitie City Clerk,and every person, firm or cor-poration running or operatinge5uch 'a hack or vehicle shallhave the registered numberon tume legibly printed orotherwise marked upon saidvehicle in letters of not lessthan three inches in heightand one inch in width; and ev-ery driver in charge of suchvleile must wrear a numn-berod bad& furnished byCit y Clerk. Owners and driv-ers iust ominply with the CityOrdxhiane herein, and anypercs-on. Arm or corporation vi-*lating any of the %above pro-vistens shn11. upon~ convic-tion, . he fined not exceedingfive dollatrs, or .be imprisonedIo10 1% Cy oe, ,- .t ,4 forea chl.- %ri 4e -y v) lationt hereof.

Street nucks doing dniyagewhose go3rzi'izn nc-one is$500 or less.......... 15.00

Street ~wa'ns or d onehorse. whose crs nnual in-come is $ o0er less. p-r .n-

$5 or less. pCer Iay.. ....... .50Street wagons or d : ,wo

horse. whose 'ross .wa in-coic is $~50 o- es, per an-num .... ........ ....

Whose gross daily income is$7.50 or less. per day...... .

Each and every draynmen Jo-ing business in the Ci4v ofLaurens muist wear inspicuous place a nu:nberedbadge furnished by the CityClepk an( must have Nmarked on each side of hisdray the cnme number borneby said badge.

Shooting galleries. whose gro.ssannual income is $.500 or

less, per annum ........ 25.00Sign painters. whose gross an-

nual income is st.o+ or less,per annumn ............ 10.00Whose gross weekly incomeis -$500 or less, per week .. . 5.00.Wiose gross daily income is$10.00 or less. per day .. .. 1.00

Shoe Sh6ps. each bench, whoseg-oss annual income is $1,000or less, per annum . . .. .. 10.00Each additional bench .. .. 2.50

Storage battery charging sta-tions, per annum ........10.00

Tailor shops, and agents whosegross annual income is $1,000or less, 'per annum .... .. 25.00

Terra-cotta dealers, whose grossannual Income Is $1,500 orless, ier annum......... 15.00

Tin or tinker shops whose grossannual incomle is $750 or less,

.

per' annum .. ...... .....7.501Telephone companies, local, perannum .. ... .... .... .....100.00

Telegraph companies, or agen-cies, for business (lone withinthis state, and not includingthat (lone 'without the state,whose gross annual incimefrom. such business is $2,000or less, per annum .... ......7%.00

Transient dealers in fruits, breadandl cakes, meats or merchan-(1180 of whatsoever characterand kind, selling fromt car orcommon carrier, except ashereinafter provided, per an-num ..i .... ...... .....25.00Apple wagons wh~ero theyratisedl the alppes themselvesmay be Issued license by theday at $1.00 except that noperson or persons shall setupl their stand or sell fromtheir eai. or common carrieron any public street in theCity of Laurens. (Where ap-plicants for 'license buy ap-1)10s for resale their licenseshall he $25.00 per annumfl,isub-jact to same rules as apply today license as above.

Undlertakers wvhose gross an-nual income is $2,500 or less,per annum .. .... .......35.00Each additional $1,000 or less,per annum .. .... .........l.00

Vulcanizing shops, per atIthm 10.00Wood shops and wagons m'anu-

facturers whose gross annualIncome is $500 or less, per-annum .. ...... .........15.00

Wood dealers or brokers, whosegross annual income is $500or. lo3s, -per annuml . .. ....10.00

Wheelwrights, whose gross -an-nual income Is '$1,000 or less,per annum .. .... .,..--.-,.5.00

Warehouses kept for storingcotton, grain, etc., whose grossannual income is $2,500 . orless, per annum ...'. .36.00Elach additional $1,000 or less,per annum ..,.. .... .. 1.00

Wholesale dealers in hay, grain,provisions,~geo s, wares, ormnerchandise, 'who carry a.stock of goods either in a:wareliouse or store room,"4'whose gross- annual income'from sales 4s $50,000 or -less,nor annum ....... ". 50'0010lach additional 41j000 o#-10ooper annum ......... . .50

000, 2. All iooIsose4to3 oneday'oli1y qhall Q Jlet olth$t

Sec. 3. That all licenses issued un-der and by virtue of this Ordinanceshall be non-transferablo and ox-cept a license for a day, a 'week or a

month, shall terminate and end onthe 31st day of December of the yearin 'which they were issued; but maybe revoked at any time by the CityCouncil of the City of Laurons onsatisfactory cause being shown. Ek-cept license issued for a day, a weekor a month, annual rates shall becharged for all licenses issued prior toJune 30th of any year, three-fourthsthe annual rato shall be charged for"I licenses issued after June 30th ofany year and -prior to September 30thor any year; and one-nult Yne annualrates for all icenses issued after Sep-teiber 30th of any year, and prior toDecember 31st of any year.

Sec. 4. That every person, corpor-ation or partnership, roquired by thisordinance to obtain a license to en-gage in any business, trade, profes-sifon or occupation, for which a licenseis required, shall at tho time of ap-plying for such .license, or at anyother time as may be required by theCity Council, furnish to the City Clerk,or Auditor of the city, such other andfurther information, as may be neces-sary for correctly ascertaining the 11-conso to be assessed and collecte(d.

Sec. 6. Any person, firm, companyor corporation prosecuting or engag-ing in any business, occupation orprofession, or keeping or maintainingany establishment named in this Or-dinance without having first paid thelicense tax imposed thereon, shall, up-on conviction, bo fined not expoedingone hundred dollars, or be inipris-sned not exceeding thirty days withor without hard labor at the discre-tion of the officer trying the case.Sec. 6. Where a license is imposed

by this Ordinance upon any business,profession or occupation, and sucgbusiness, profess ion or occupation isoarried on or conducted by an agent,clerk or employee, such agent, clerkor employee shall be subject to allthe penalties herein imposed shouldthe said business, profession or oc-eu pation be carried on or prosecutedwithout the license inposod havingbeei paid in the same manner as ifsuch agent, clerk or employee werethe proprietor of' such business, pro-fession or occupation.

Sec. 'I. That every person, firm,comnpany or corporation, required bytiN Ordinance to obtain a license toengage in business, trade, professionor occupation for which a license isrequired, shall at the time of apply-ing for such -license, iake a state-:uent under oath, before an oflicerqualified to administer oaths, and filesaid statement with tho City Clerk,setting forth:

I1) His or her name, style of firm,nane of company, or corporation;

(2) The trade, business, profes-Mon. or occupation for 'which a li-eense is required;

1:') The amount of business pro-posed to be done during the currentyear and in those cases in which sucliinformation is required, the amount'of business done the previous yearin the same occupation, trade, busi-ness or profession if same was car-previous year.The City Clerk shall thereupon as-

sess and collect the proper license taxas provided for In this Ordinance,and upon such tax being -paid, shallissue to the applicant the properlicense.Sec. 8. For any business, trade, oc-

cupation or profession not enumerat-ed in Section 1 of this Ordinance, thelicense shall be fixed by the CityCouncil of the 'City of Laurons at anyregular or special meeting thereof.Sec. 9. The license taxes herein

imposed are levied for the purpose ofraising funds to meet the annual or-dinary expenses of 'the City of Lau-reng for' the fIscal year commencingon'the 1st day of January of any yearhereafter and for the purpose of pay--ing in whole or .in part any legal In-debtednless of the said City incurredfor ordinary expenses thereof falling(due during the said fiscal year. Li-censes must be paid on or .before Jan-uary 15th of the year in which theyare due and payable. See Sec. 5 forfurther information.

Soc. 10. Trhis Ordinance shall go in-to effect on the 1st day of January A.D. 1923.Done and ratified b~y the City Coun-

cil of the City of Laurons andl the cor-porate seal of the said City of Lau-rens hereto aiflxed this the 'l6th dayof December A. D. 1922 and in theOne Hundred and 'Forty-Soventh) yearof the Sovereignty and Independenceof the 'United States of America.

1W. H. DIAL,Attest: 61ayor.-&lPANilj1Y W. CR10WS,

City Clerk.

AN ORDINANCE

Stao of South Ca4rolina,.County of Lauirens,

City of i,aurens.B10 IT OHbDAINED by the 'City Coun'.

cil of the City of Laurens:Sec. 1. That all able-bodied male

residents of tihe City of Laurens, be-tweeni tihe ages of 18 and 60 years,shall each ipay a per capita tax, forstreet improvements, the sum of $2.00,on or before the 1st day of Starch,1923, and all persons failing to paysaid street tax en or before that dateshall pay to the -City Clerk thle sumof $4.00 .as such street taxes, and fail-uire to (10 50 shall, upon conviction,be punished as otherwise p~rovi'ded bythe City Ordinanco.Done and ratified by the City Coun-

cil of 'the City of -Lau rens and tha cor-porate seal of 'the. said City of Lau-rens hereto affixed this the 15th <tyof iDecember A. -D, 1923, and in theOne Hundred and Forty-Severfth yearof the Seorpignty and .Indopendnceof the United States of- Anierica.

City Clerk.

Dr:KINd5S PlII