Savannah morning news. [volume] (Savannah) 1868-1887, 1883-12-07

works or guanO mandatory, one hundred
dollars:
Every shippngmaster one hundred dollars:
Each and every shooting gallery one hun
dred dollars;
Every the owner or owners of every sales
stable, one hundred dollars:
Every the owner or owners of every green
grocery, one hundred dollars:
Every stencil cutter, ten dollars;
Every tailor, not registered as a merchant,
ten dollars;
Every wheelwrIght, twenty-five dollars;
Every person engaged in the business of
transporting or carrying goods. wares mer-
chandlse, passengers, or baggage. for hire, bv
means OF wagons, drays, trucks. carts. omni-
buses, or carriages of anv description. or of
letting carriages or other vehicles for hire
shall pay tax according to the number and
character OF the vehicles employed in such
business, viz: every person employing one
One-hOrse cart or wagon, eight dollars: every
person employing one one horse dray or truck.
ten dollars; every person employing one one
horse cab, hack or buggy, ten dollars: every
person employing one two horse cart, wagon
dray or truck. eighteen dollars; every person
employing one twO-h0rse cab, hack buggy,
omnibus or carriage of any description
eighteen dollars; every person employing one
fOur-horse dray or truck, thirty five dollars:
every person employing one fOur-hOrse omni-
bus, forty dollars; every person employing
one brake wagon, thirty dollars; and the tax
to be paid by any person employing more than
Que vehicle of the same or different kinds
shall be according to the number of vehicles
employed at the rates above specified.
Every keeper of sale stable, one hundred
| dollars; every keeper of a public or livery
| stable, one hundred dollars, and in addition
| thereto, as part of the same tax according to
the number and character of any vehicles en-
| ployed in such business, either by letting for
hlre or IN the transportation of goods, passen-
| gers and baggage, at the rates above specified
! Tor taxes TO be paid by persons engaged in the
| business Of transportating, ETC., for hire.
Every person employing or using one or
/ more vehicles of any sort to be drawn by one
| or more horses or mules in connection with
| any business in which he may be engaged, for
the purpose OF delivering goods sold by him
| or her, or IN any other manner, shall
| pay, In addition 10 the specific tax required
| OF him Tor such business and as part thereof,
graduated tax similar to that here
| lnbeiOre required of persons engaged in the
| business of transporting, etc, for hire accord
ing to the number and character Of such
vehicles, and at the same rates;
| Every huckster, including dealers in ice
| cream, fruit, small paint Shops vendors of
| small wares and keeper of cook stove or
| cook shop, ten dollars
Every street dealer in poultry, for which a
| badge shall be issued. twenty five dollars;
Every drummer runner, or other persons
| soliciting trade or orders, or business for an
| other or for himself, whether resident of this
| CITY or elsewhere, and having no fixed place
! OF business in this city, and every pedder and
| ltlnerant transient trader, and every transient
| person selling Offering to sell bv sample,
| snail pay the same tax required of resident
| and stationary dealers in the same articles,
| and no officer of the city shall be authorized
TO feuuce, or III anywlse change such tax so
| allowed to sell his wares under the license of
| any auctlOneer, or under the name of any fac
tor or commission merchant who has paid his
| tax as such, until he himself shall have paid
all taxes required of him by this ordinance.
SEC. VII. Every person keeping and using
one or more vehicles of any sort to be drawn
| by one or more horses or mules, for purposes
| OF pleasure or convenience, shall pay tax
| graduated according to the number and
| character OF such vehicles, at the rates above
prescribed Tor persons engaged in the bust
| ness OF transporting goods, ETC., for hire, but
| such vehicles shall not be otherwise taxed
sec. IL. The occupant of any premises
| where goat or goats, dog or dogs, is or are
kept, shall pay for every goat so kept an
| annual tax of fifty cents, and shall paw for
| every dog so kept an annual tax of one dollar.
| Upon payment of this tax badge shall be
| issued to the person paying the tax for the
| dog; and every dog found running at large
| without such badge shall be impOunded, and
| be disposed of.
SEC. ~. The value of real property to be
| taxed under the second section of this Ordi-
| nance shall be ascertaned by means of the
| assessments provided for by the ordinances of
| the city on that subject, or any ordinance
amendatory thereof; the value of personal
| property to be taxed under the third and
fourth sections of this ordinance.
the amount of net income and COM
missions to be taxed under the fifth section
| of this ordinance, the particulars and
| character of the business for which n tax Is
| required under the sixth section of this ordi-
nance. the number of vehicles used or kept,
| Dl.
ylded for in the seventh and eighth sections
| of this ordinance, shall be ascertained by
means of the returns hereinafter prescribed.
| SEC. n. Every person and corporation own
| ing real property in said city on the first dav
| of January, 1884, shall make a return thereof
| to the City Treasurer within sixty days after
| that date. Every person and corporation
owning personal property in said city on the
first day of January, 1884, liable to be taxed
under the third and fourth sections of this or
| dinance except stocks in banks and banking
! mir I'M fbn laxr~ Of
| State'Or of the United States. shall make a
| return thereof to the City Treasurer within
sixty days after that date; and it shall be the
! duty of the City Treasurer to cause a list of
| all persons and corporations making such re-
| turns, showing the amount returned bv each
to be published in the Official paper of the city
| at the end of each month, as made; the Presi-
| dent or acting President of every such bank or
| banking association located in said city shall,
| within ten days after the first day of Janu-
| airy, 1884, make return to the City Treasurer
| of all stockholders in such bank or
| banking association holding stock therein on
the said firstday of January, 1884, whether
| resident or nonresident, with the place and
| residence OF and the number of shares held by
each, and showing the market value of such
shares. Every person liable to taxation UNI
der the sixth and seventh sections of this or
| dlnance shall make return of the BUSH
ness IN which he is engaged, and of
the number and character of vehicles by
| which his tax is to be graduated, to the City
| Treasurer, within thirty days after the first
day of January, 1884; and every person COM
menclng to carry on any of the said kinds of
business, or increasing the number of his We
hlcles, or commencing to keep and use We
hicles after the first day of January, 1884.
shall make return thereof within ten days
| after so commencing or increasing. Every
person having goat or goats dog or dogs on
the first day of January, 1894, shall make a
return thereof to the City Treasurer within
ten days after that date, and every person
bringing goat or goats, dog or dogs, into the
city after that date, to be kept here, shall
make similar return within ten days after
unh rsir. rIEaarf -. IA, i
And every person and corporation liable to
the tax provided for in the fifth section of
this ordinance, shall make his or her return
therefor quarterly-that is to saw within
ten days after the last days of March, June,
| September and December, 1884.
SEC. NJ. All such returns may be made
either in person or by agent attorney, and
shall set forth the market value of all property
liable to be taxed al valOrem, except real pro-
perty, but shall be on oath or Affirmation that
the return is true, and that the person for
whom the return is made is not liable to any
other tax, and has no other property in said
city liable to taxation under this ordinance;
and 1t shall be the duty of the Treasurer to
require such oath or affirmation in every in
stance without eXceptiOn-the Treasurer be-
ing hereby authorized, for the purpose of this
ordinance; to administer such oath or affrma-
ton. But the return above required of the
President or acting President of a bank or
banking association shall be made by such
| President acting President himself and
need not state more than is required in the
tenth section of this ordinance. And if any
| person. required to make any such return,
shall refuse or neglect to do so within the
time specified for the same, he or she shall, on
conviction thereof in the Police Court, be
fined in sum not exceeding one hundred
dollars, or imprisoned not more than
thirty days, or both, in the discretion of
the court. And it shall further be the
duty of the Treasurer, in the event of any
such refusal or neglect, to proceed forthwith
to make the return himself, from the best IN
formation he can obtain, within ten days af-
ter such return was due from the person from
whom it was required, and to assess double
tax against such defaulter, according to the
nature of the tax, whether specific or al
valorem, and to notify such defaulter thereof,
in writing, within ten days after assessing
such double tax; and, in the event of the neg
lect or refusal of a President or acting Presi-
dent of a bank or banking association TO make
the return required of him within the time
specified, or to afford to the City Treasurer
free access to the list of stockholders kept in
the Office or place of business of said bank or
banking association, it shall be the duty of
the Treasurer to obtain from the Governor of
the State of Georgia, in the case of banks or
ganiZed under the laws of this State or from
the Comptroller of the Currency of the United
States, in the case of banks organized under
the laws of the United States, the last pre-
ceding list of the stockholders of such bank
and assess therefrOm the taxes to be paid by
the stockholders thereof for their shares.
SEC. MI. All taxes hereby required for real
and personal property held on the first day
| of January, 1884, and for business in
which any person shall be engaged at that
date, and of persons having vehicles, goats and
dogs in said city at that date, shall be consid-
cred as due on the last day allowed for the
making of returns thereof; and all taxes
| quired OF persons commencing to transact any
| hnginaGg which a IL aft 70