Treasurer. take the following oath, before one of the Wardens, 4. That all taxes hereafter to be imposed by any ordinance of the City Council, except as herein otherwise directed, shall be paid to the City Treasurer, on or before the first Monday in May, in every year; Taxes to be and that all and every person or persons whomsoepaid to City ver who shall have duly made and rendered his, her, or their return, agreeably to the direction of this ordinance, and shall have reason to believe that he, she or they is or are over rated, or whose attorney or attornies shall have reason to believe that his, her or their constituent or conssituents is or are over Persons over rated by the Inquirer and Assessor aforesaid, shall, at rated may the time of payment of the tax, be allowed to swear off, before the City Assessor or City Treasurer, so much as he, she, or they, or his, her, or their attorney or attornies shall think he, she, or they is or are over rated by the Inquirer and Assessor aforesaid, and the City Assessor and the City Treasurer, respectively, are hereby empowered and required to administers such oath, and the City Treasurer shall allow an abatement accordingly. swear off. 5. That the City Treasurer shall on or before the City Treasurer third Monday in June, in every year, return on oath, to return on to the City Council, an exact statement of all taxes ment of all un- then remaining due, with the names of the persons oath a state paid. owing the same, and immediately thereafter, executions shall be issued and lodged against all and every person and persons so in arrears for taxes, without any distinction or discrimination whatever; and if the City Treasurer in lodging the same execution, on the taxes of such persons shall make any distinction or discrimination of persons, they shall be thereby considered as assumed by him, and thereupon the committee of accounts shall immediately open an ac count against the Treasurer, and charge him with the amount thereof, to be deducted from his salary And the City Sheriff is hereby directed and required give to the City Treasurer a receipt for the execuns for taxes which he may from time to time lodge, his office. to close his tax cond Monday to non resi 6. That the City Treasurer shall, on or before the City Treasurer cond Monday in July in every year, close his ac-accounts beunts for taxes (except as non-residents herein after fore the seentioned) and deliver in an attested statement of the in July annume to the Intendant, to be laid before the City ally, except as ouncil at their next meeting; and, in order to en-dents. le him to do so, the City Sheriff shall, immediately er receiving the executions lodged by the City reasurer, enforce the same against all defaulters, thout distinction or discrimination, agreeably to w, and shall do his utmost to bring the same to the eediest conclusion, so that the City Treasurer may ally close his accounts for the time before menned. monthly all ed for taxes. 7. That the City Sheriff shall, on the first day of ery month, pay to the City Treasury all monies Sheriff to pay, r taxes received by him, and shall make a monthly monies receiv turn thereof to the Intendant, to be laid before the ty Council; and if the City Sheriff shall make any stinction or discrimination of persons in enforcing e executions lodged by the City Treasurer, or shall ain any such execution for a longer time than is ecified in the foregoing clause, without making a turn of the same, the taxes of such persons shall considered as assumed by him, and charged to his count, to be deducted from the fees which may be e to him. residence con 8. That a residence of three months in the year What term of the city, as a house holder, shall be deemed, held stitutes an ind taken to be such a residence as will constitute habitant. e person or persons so residing, an inhabitant or habitants, and subject the personal property which ch person or persons may have, hold, possess, or joy in the city, for the said term of residence, to e payment of the taxes to be imposed on the prorty, by any ordinance of the City Council; and the ty Inquirer and Assessor shall govern himself acrdingly, in the execution of his office. 9. That all and every person and persons whomever, who are not constant residents within the Non residents city, but reside therein of the year, and are, of to make return may be liable to pay tax by virtue of any city ordiof property. nance, shall on or before the first day of July, in City Treasurer to procure blank receipts. Passed, June or every year, make return of the taxable real estate 10. That the City Treasurer shall procure blank Whereas it is necessary that the salary of the City 3d, 1816. Inquirer and Assessor be increased: 1. Be it ordained, That from and after the twentiSalary of the eth day of May, one thousand eight hundred and City Inquirer sixteen, the salary of the City Inquirer and Assessor $800. shall be eight hundred dollars per annum, payable quarterly. and Assessor, Passed, June 20th, 1807. Interments. Whereas the public City Burial Ground, between Boundary, Coming and Vanderhorst-streets, is so filled with graves, as to be no longer fit for interments; and whereas for the purpose of obtaining another suitable cemetry, the City Council of Charleston hath lately purchased a piece of land, situate, lying and being at Cannonborough, and forming a square, bounded by Thomas, Bee, President' and Doughty Streets: Preamble. the burial 1. Be it ordained, That from and after the first day of August next, all interments on the aforesaid bu- Appellation of rial ground between boundary, Coming and Vander- ground. horst streets, shall cease, and from thence and thenceforth the above described public square at Cannonborough shall be known and distinguished by the name of the City Burial Ground, and exclusively used as such. part of the city ed by different gregations or Penalty. 2. That from and after the day aforesaid, neither Burials to be the superintendant of the City Burial Ground, nor made in no any other person or persons whosoever, shall make, except the ce jor cause or suffer to be made, any interment or in- meteries ownterments on the first above mentioned burying ground religious conbetween Boundary, Coming and Vanderhorst-streets, societies, &c. or in any other part of the city, except the cemeteries attached to, and owned by the different religious congregations or societies, under a penalty of fifty dollars, payable to the use of the city, for each and every such offence, if committed by a white person or free person of colour; or if committed by a slave, on pain of being confined for one month at the work house, and receiving at the same four corrections, to be adjudged by any Warden of the city, but none of the four corrections to exceed twenty lashes; unless the owner of such slave, or the agent or representative of such owner, shall previously pay to the City Treasurer the aforesaid fine of fifty dollars, in which case such slave shall be released from such corporal punishment. residence on 3. That from and after the day aforesaid, the Su- Superintend perintendant of the City Burial Ground shall be ant to keep his obliged to keep his residence upon the aforesaid the city buriaž publc square at Cannonborough, belonging to the ground. corporation of Charleston; to which end the dwelling house and out buildings thereon, together with a contigous portion of the land, not exceeding two acres, and to be designated by the City Council, shall be given up for his occupation and use, free of rent And the said superintendant shall, whilst in office. accept of no other appointment, and pursue no em ployment, which will require his absence from the aforesaid place of his residence. 4. That it shall be the duty of the said superin Superintend- tendant, to take charge of the aforesaid public square ant to keep the at Cannonborough; to keep the buildings, fences, and ings, &c. in other appurtenances, thereunto belonging, in proper proper order. order and in a decent condition; to be always ready fences, build Partition fence for receiving such verbal or written applications for interments on the said ground, as may be made to him by the inhabitants of the city of Charleston of of Charleston neck, and to make without delay all interments, for which he may be applied to as aforesaid. 5. That the said Superintendant shall bury all to be erected white persons, to be interred upon the aforesaid Bu between white rial Ground at Cannonborough, in such section of the persons, and negroes or per- said premises, as shall be set apart for that purpose sons of colour. under the direction of the City Council, and shall Graves to be opened across on. bury all negroes and persons of colour, to be interred on the said ground, in such section of the said premises, as shall be designated by a partition fence, erected by order of the City Council. 6. That it shall be the duty of the said Superinthe areas in re-tendant, to divide each of the aforesaid sections by gular successiright lines, into oblong areas of eight feet in breath; to open the graves across the said areas in regular succession, so that each area be filled, before any ground be broken in the next area; to dig the graves at the distance of not more than one foot from the Regularity to broken ground of one grave, to the broken ground of and the ground the next grave; and to take the best care, that regu œconomized. larity and uniformity be preserved, and the ground œconomized as much as possible. be observed, two able grave diggers. Superintend- 7. That the said Superintendent shall always have ant to employ and keep in his employment, two able bodied grave diggers, (except such time as the City Council may permithim to have only one) and that he shall dig, or cause to be dug, all graves on the aforesaid Burying Ground to a depth of not less than five and an hall |