The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-01-10


Printing and stationery. Observation-Disclosures. 1900
Police and fire uniforms. ......... ...... $500
Iupilc buildings. Observation-Disclosures, $50
Quarantine. ....-.......... .............. $500
Salaries ..........-....... ....... 10 900
Scavenger department. 10000
Streets and lanes. Observation-Disclosures. 5000
Paving streets. Observation-Disclosures. $4,000
Water works.. Observation-Disclosures. $1,000
Sinking fund Observation-Disclosures. $1,000
Interest. 1874, 1000
Total $5Sa, 200
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 jurisdictiona limits of said
city fixing penalties for the violation of the
revenue ordinances of said city, and for other
purposes connected with taxes and revenue of
said city.
SECTION l. The Mayor and Aldermen of the
city of Savannah, in Council assembled, do
hereby ordaln, That from and after the first
day of January, 1888, the inhabitants of said
corporate and jurisdictional limits of said
city, and those who hold taxable prop
erty within the same, and those
who transact, or offer to transact
business therein, except such as are exempt
port OF the government of said city, and for the
safety, benefit, convenience and advantage of
said city, the taxes hereinafter prescribed.
SEC. =. Every person and corporation owning
real property in said city, including improve
mentS, shall pay a tax, to be assessed by Coun-
ell upon the value of said property by the first
day of April 1888, at the rate of two and one
eighth per centum of such value, except on
such property as may be exempt from taxation
under the laws of this State.
SEC. 3. Every person and corporation owning
or holding in trust or on consignment household,
kitchen or office furniture, private or profess
sonal libraries, watches jewery, plate, mu-
steal instruments, billiard tables in private resi-
denceS, 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 other
wise taxed, shall pay tax of one-half of one per
centum on the value of such personal property
so owned or held on the first day of January,
1888, except such as may be exempt from taxa
ton by the laws of this State or of the United
States. The foregoing phrase, stocks in money
corporations" shall not include shares in banks
or banking associations organized under the
authority of this State or 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 snail be three-tenths of one per cent.
per annunl, IN accordance with tax law of the
State, but nothing in this or any other section
OF this ordinance sail 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 require
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. a. Every ShpmaSter, captain super
cargo, agent or other officer of any ship or yes
sci, or other person who shall charter offer to
charter his vessel, or who shall sell goods or
articles of any kind from any vessel or wharf,
personally purchase cargo or collect freight, ex-
cept through licensed broker or commission
merchant snail be considered a commission
merchant aud pay the tax hereinafter pre-
scribed for commission merchants
Sec. ). Every person transacting or Offering
to transact either of the Kinds of business here
matter specified shall pay the tax hereinafter
prescribed for every separate place in which he
shall transact, or offer to transact business, viz:
Every auctioneer and commission merchant,
or auctioneeT and broker, two hundred dollars;
Every dealer in goods, wares and merchan-
disc, including dealers in drugs. etc. Gn addition
to liquor tax or licenSe), as follows:
Every dealer exclusively retail forty dollars;
Every dealer exclusively wholesale, or retail
dealer selling at wholesale, one hundred and
seventy dollars:
Every dealer in liquor doing wholesale bust
ness, three hundred dollars;
Every banker or bank agent or agents of
bankers engaged in buying or selling exchange,
including every insurance company doing a
banking business, two hundred and fifty dol
lars; every bank, with a savings department az
tached. five hundred dollars, ever bank with
out savings department attached, three hun
dred dollars; every savings bank, two hundred
dollars.
Every cotton broker, broker or dealer in stocks
and bonds, money broker, and every produce,
grocery and naval stores broker exclusive of
brokers in liquor seventy-five dollars;
Every snip broker, one hundred QOllafS'
Every dealer in butter lard and cheese, eighty
dollars;
Every dealer in hides, wax and tallow, eighty
dollars;
Every broker for the sale of horses, cattle or
mules, who keeps no stable for the sale of the
same, eighty dollars:
Every dealer in horses cattle or mules who
keeps 10 stable for the sale OK same, eighty dol
lars;
Every pawnbroker, three hundred dollars;
Every building and loan association, fifty dol
lars:
Every loan association doing a banking bust
ness, two hundred dollars
Every fire or life insurance company doNg
business, whether directly or through an
agency, two hundred dollars:
Every marine, accident or other insurance
company doing business, whether directly or
through an agency, fifty dollars
Every person who shall be sworn by the
Mayor (who is hereby authorized to administer
the oath for such purpose public weigher
of any goods, wares or merchandise, twenty-five
dollars:
Every local average or insurance adiuster,
other than an agent of an insurance company,
fifty dollars;
Every keeper or keepers of hotel that con-
tains seventy five rooms or upward, two hun
dred dollars
Every keeper or keepers of hotel that con
tainS under seventy five rooms, and having fifty
rooms one hundred dollars.
Every keeper or keepers of hotel that con
tans 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 dollars;
Every dealer in coal, not paying tax as a
wholesale dealer, seventy-five dollars;
Every dealer in stationery or books, selling
exclusively at wholesale, or at retail and whole
sale one hundred dollars;
Every retail dealer in stationery or books,
forty dollars;
Every agent for or dealer in fertilizers, not
paying tax as commission merchant, one hun
dred and seventy dollars;
Every sailor boarding house keeper, fifty dol
lars;
Every runner for a sailor boarding house,
twenty five dollars;
Every owner or owners, lessee or leSsees, of a
cotton press establishment, three hundred dol
lars; every hand cotton press, twenty-five dol
lars;
Every the owner or owners, lessee or Iessees,
of junk shop, or junk dealer, one hundred and
fifty dollars;
A cotton pckery, to be confined exclusively
to the purchase or sale of cotton, one hundred
and seventy dollars; and all buyers of loose
cotton, who buy from other than cotton mer-
chants, one hundred and seventy dollars;
Every the owner or owners of a steam cotton
gin establishment, one hundred dollars;
Every commission merchant or factor, or ex-
porter of cotton, lumber, naval stores or other
merchapdise, foreign or ceastwise, or agency,
or representative of firm of exporters, two hum
dred dollars
Every stevedore, fifty dollars;
Every the owner or owners Of a lumber yard,
seventy-five dollars;
Every dealer in brick or agent for sale of