Savannah morning news. [volume] (Savannah) 1868-1887, 1883-12-28


An ordinance, read in Council for the frs
time December 5th, 1888, read second timt
December 26th, 1888, amended, placed upon it.
passage and passed.
AN ORDINANCE to assess and levy taxes and
raise revenue for the City of Savannah; fol
the regulation of certain kinds of business
in the corporate and jurisdictional limits o.
said city; fixing penalties for the viola
tion of the revenue ordinances of said city
and for other purposes connected with taxes
and revenue of said city.
SECTION L. The Mayor and A Ldernlen OF tn,
city Of Savannah, in Council assembled, IL
hereby Ordain, That from and after the frs
day of January, 1884, the inhabitants of said
corporate and jurisdictional limits Of saiC
city, and those who hold taxable property
within the same. and those who transact, OF
offer to transact business therein, except such
as are exempt from taxation by law, shall
pay toward the support of the government OF
said city, and for the safety, benefits, cOnve-
nience and advantage of said city, the taxes
hereinafter prescribed.
SEC. II. Every person and corporation own
ing real property in said city, including I'M
provements, shall pay tax to be assessed by
Council upon the value of said property by the
LIST day of April, 1884, at the rate of 3 per cent
of such value, except on such property as may
be exempt from taxation under the laws Of
this State.
SEC. III. Every person and corporation
owning household, kitchen, or office furni-
ture, watches, jewelry, plate, musical iustru-
ments, billiard tables, in private residences
STOCKS IN money GQTp0rablOnS, DOnuB. notes
and other evidences of debt, money solvent
debts, stock in trade, and every other kind Of
personal property whatsoever, Except vehi-
Giles used for purposes of pleasure and con
venience and hereinafter otherwise taxed
shall pay tax of half of one per centum
on the value of such personal property SC
owned on the first day of January, 1884, eX-
cept such as may be exempt from taxation by
the United States. The foregoing
phrase ''stocks IN money corpora
IONS" shall not include shares il
banks or banking associations organized
under the authority of this State or of the
| United States, and located within the city o.
Savannah, whether the owner of such shares
tax ON such shares shall be three tenths Of
one per cent. per annum, in accordance with
tax law of the statej but nothing in this OF
any other section of this ordinance shall bt
construed to require any tax upon the capita
of any bank or banking association organized
under the authority of this State or of the
United States, or to require any tax upon the
shares of stockholders in any such bank OF
banking association at any greater rate than
is required for other mOneyed capital in the
hands of individual citizens.
SEC. ". Every shipmaster, captain, super
cargo, agent or other officer of any ship or YES
SCI, or other person, who shall charter or Offer
to charter his vessel or who shall sell goods OF
articles of any kind from any vessel or wharf
or personally purchase cargo or collect freight
except through a licensed broker commits.
sion merchant, shall be considered a com
mission merchant and pay the tax hereinafter
prescribed for commission merchants.
SEC. V. Every person transacting or offer
ing to transact either Of the kinds of business
hereinafter specified shall pay the tax here
matter prescribed, viz:
Every auctiOneer, two hundred dollars or
his auction business exclusively;
Every dealer in goods, wares and mer-
chandise, including dealers in drugs, etc. liz
addition TO liquor license), as follows:
Every dealer. exclusively retail, fifty dol
lars:
Every retail dealer, also selling at whole
sale, one hundred dollars;
Every dealer, exclusively wholesale, TIVE
hundred dollars:
bankers engaged in buying or selling ex
change, including every insurance company
doing banking business, two hundred anC
fifty dollars; every bank five hundred dol
lars;
Every cotton broker broker or dealer II
stocks and bonds, money broker, and ever,
produce, grocery and naval stores broker
exclusive OF brokers in liquor. seVenty-fiy.
dollars;
Every ship broker, one hundred dollars;
Every broker in liquor, one hundred ans
fifty dollars;
who keeps no stable for the sale OF the same
fifty dollars;
Every pawnbroker. two hundred dollars;
Every building and loan association, on'
hundred dollars;
Every loan association doing banking
business, two hundred and fifty dollars;