Savannah morning news. [volume] (Savannah) 1868-1887, 1885-01-09

Water Works.............. ............. $4,000
Sinking Fund OBSERVATION-DISCLOSURES. 10000
Interest - .............. ............... 1875, geo
River and Harbor improvements .... 1000
AN ORDINANCE to assess and levy taxes and
raise revenue for the city of Savannah: for
the regulation of certain kinds of business in
the corporate and jurisdicuonal limits Of
said city; liking penalties for the violation
Of the revenue ordinances of said city, and
for other purposes connected with taxes and
revenue of said city:
SECTION |. The Mayor and aldermen Of the
city Ut SaUanndh, in Council 4 s8em6lsd, do
here6g Orddin, That from and after the first
day of January, 1885, the inhabitants of said
corporate and jurisdlctOnal limits of said city,
and those who hold taxable property within
the same, and those who transact or offer to
transact business therein. except such as are
exempt from taxation by law, shall pay to
ward the support of the government of said
city, and for the safety, benefit, convenience
and advantage of said city, the taxes herein
after prescribed.
SEC. ii. Every person and corporation own
ing real property in said city. including i'm
provements, shall pay a tax, to be assessed by
Council upon the value of said property by
the first day of April, 1885, at the rate of two
and onc-eg hth per centum 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 own
ing household, kitchen, or office furniture,
private or professional libraries, watches,
jewelry, plate, musical instruments, bill
lard tables in private residences, stocks in
money corporations, bonds, notes and other
evidences of debt, money, solvent debts, stock
in trade, and every other kind OF personal
property whatsoever Except vehicles used for
purposes Of pleasure and convenience and
hereinafter otherwise taxed, shall pay tax
of one-half of one per centum on the value
Of such personal property so owned on the
first day of January, 1885, except such
as may be exempt from taxation by the laws
of this state or of the United States. The
foregoing phrase. ''stOcks in money corpora
tiOns." shall not include shares in banks or
banking associations organized under the
authority of this State or of the United States,
and located within the city of Savannah,
whether the owner of such shares reside in
the said city or elsewhere, but the tax on such
shares shall be three-t eDths Of one per cent.
per annum, in accordance with tax law of the
state; but nothing IN this or any other section
Of this ordinance snail be construed to require
any tax upon the capital OF any bank or bank
ing association organized under the authority
of this State or of the United States or to re-
quire any tax upon the shares of stockholders
in any such bank or banking association at
any greater rate than is required for other
mOnied capital in the hands Of individual
citizens.
SEC. ". Every shipmaster, captain, super
cargo, agent or other officer of any ship or
vessel, or other person who shall charter or
offer to charter his vessel, or who shall sell
goods or articles of any kind from any vessel
or wharf, or personally purchase cargo or
collect freight, except through a licensed
broker or commission merchant, shall be con-
sidered a commission merchant and pay the
tax hereinafter prescribed Tor commission
merchants.
SEC. V. Every person transacting or offering
to transact either of the kinds of business
| hereinafter specified shall pay the tax herein
| after prescribed, for every separate place in
which he shall transact or offer to transact
| business, viz:
Every auctoneer and commission merchant,
or auetioneer and broker, two hundred dol
| lars.
Every dealer in goods, wares and merchan-
disc. including dealers IN drugs, etc. lin addi-
| ton to liquor license), as follows:
Every dealer exclusively retail, forty dol
Every dealer exclusively wholesale, or re-
! tail dealer selling at wholesale, one hundred
| and seventy dollars.
Every banker or bank agent or agents of
| bankers engaged in buying or selling eX-
| change, including every insurance company
| doing a banking business, two hundred and
| fifty dollars; every bank, i've hundred dol
Every cotton broker, broker or dealer in
stocks and bonds, money broker, and every
produce, grocery and naval stores broker, eX-
| elusive of brokers in liquor, seventy five dol
lars.
Every ship broker one hundred dollars.
Every dealer in butter, lard and cheese, or
dealer in hides, wax and tallow, eighty DOL
lars.
Every broker for the sale of horses or cattle,
who keeps no stable for the sale of the same,
fifty dollars;
Every pawnbroker two hundred dollars;
Every building and loan association fifty
dollars;
Every loan association doing banking
business two hundred dollars;
Every insurance company doing business,
whether directly or through an agency, two
hundred dollars;
Every person who shall be sworn by the
| Mayor (WhO is hereby authorized to admins
! ter the oath for such purpose) as a public
weigher of any goods, wares or merchandise,
twenty five dollars;
Every local average or Insurance adjHster,
| other than an agent of an insurance company,
| fifty dollars;
Every keeper or keepers of hotel, that
contains seyenty-fve rooms or upwards, two
| hundred dollars;
Every keeper or keepers Of hotel that
| contains under seventy-five rooms and having
| fifty rooms, one hundred dollars;
| Every keeper or keepers of a hotel that con-
| tains under fifty rooms fifty dollars;
Every sewing machine agent or agency
| fifty dollars, the same for each and every
| agency;
Every dealer in sewing machines, fifty dol
| lars:
Every dealer IN coal. seventy-fve dollars;
| Every agent for or dealer in fertilizers, not
| paying tax as commission merchant, one
| hundred and seventy dollars;
Every sailor boarding house keeper, fifty
dollars;
Every runner for sailor boarding house,
| twenty five dollars;
Every owner or owners. lessee or lessees Of
| q cotton press establishment, three hundred
| dollars; every hand cotton press, twenty We
dollars;
Every the owner or owners, lessee or lessees Of
junk shop. or junk dealer, one hundred and
| fifty dollars;
A cotton pickery, to be confined exclusively
| to the purchase or sale of cotton, one hun
| dred and seventy dollars; and all buyers OF
| loose cotton, who buy from other than cotton
| merchants, one hundred and seventy dollars;
Every the owner or owners of a steam cot
| ton gin establishment, one hundred dollars;
Every commission merchant or factor, or
| exporter, or agency or representative Of firm
| Of exporters, two hundred dollars;
Every stevedOre, fifty dollars;
Every the owner or owners OF lumber
/ yard, seventy-five dollars;
Every dealer in wood, twenty-five dollars;
Every the keeper or keepers Of warehouse
| for the storage of cotton, merchandise, goods,
| ETC., for each warehouse. forty dollars;
Every the owner or owners, lessee or keeper
Of a billiard table, other than those used in
private dwellings, fifty dollars for each table;
/ for every pool table or table on which pool is
| played. one hundred and fifty dollars;
Every the owner or owners, lessee or keeper
of a bagatelle table, twenty-five dollars for
each table:
Every the owner or owners of a ten pin
alley, thirty dollars for each alley;
Every the owner or owners of a saw mill or
planning mill, with or without lumber yard
/ attached, one hundred and twenty-five dol
/ lars, and on each sash and blind factory,
| twenty five dollars;
4 On tina axvnar or ouvnaru ~ quarry steam,