The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-01-06

Every the owner or owners of a marine rail-
way or dry dock, fifty dollars;
Every dealer paying tax as whole
sale dealer shall he permitted 10 do any
| tax than tax for wholesale dealer. without
paying any other specific tax;
Every person engaged in the business of
| transporting or carrying goods, wares, mer'
chandise, passengers or bag age. for hire, by
means of wagons, drays trucks carts omui-
| buses or carriages of any description, or of let.
| ting carriages or other vehicles for hire shall
pay tax according to the number and charac-
| ter OF 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 vehicle of any description,
| not otherwise specifically mentioned, ten dol
| lars; every person employing one twohorse cart
! or wagon, dray or truck, eighteen dollars every
| person employing one two horse cab hack,
I buggy, omnibus, carriage, or vehicle of any
| description, eighteen dollars; every person en-
ploying one three horse dray or truck, twenty
| five dollars; every person employing one four
| horse dray or truck, thrty-iive dollars; every
| person employing one four horse omnibus, forty
| dollars. and the tax to be paid by any person
| employing more than one vehicle of the same or
different kinds, shall be according to the mum
her of vehicles employed, at the rates above
| specified:
Every keeper of a sale and feed stable eighty
| dollars; but nothing herein contained shall
authorize the keeper of such sale and feed stable
to ellany live stock of any other person with
| required under this ordinance; every keeper of
public or livery stable, eighty dollars; every
keeper of n feed stable only, fifty dollars; and
in a llltion thereto. part OF the same tax, &C
Cordiug to the number and character of any
vehicles employed in such business. either by
| letting for hire or in the transportation OF
| goods passengers, or baggage at the rates
above specified for taxes to be paid by persons
engaged in the business of transporting, etc,
for hire;
Every person employing or using one or more
| of tn ha a nv or m
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
othe. manner, shall pay in addition 10 the spe
cific tax required of him for such business and
as part thereof, graduated tax similar TO that
hereinbefore required of persons engaged in the
business of transporting, etc, for hire, accord
ing to the number and character of such vehi-
cles and at the same rate;
Every huckster including dealers in ice
cream, fruit, small paint shops, vendors of
small wares, and keepers of cook stove or
cook shop. ten dollar;
Every street dealer in poultry, for which a
badge shall be issued. fifteen dollars;
Every drummer. runner, or other persons
soliciting trade or orders, or business for
another or for himself. whether resident of this
city or elsewhere, and having no fixed place of
business IN this city, and every peddler and
itlnerant transient trader, ana every transient
person selling or offering to sell by sample, shall
pay the same tax required of resident and sta
tonary dealers in the same articles, aud no
officer of the city shall be authorized to reduce,
or in anywSe change such tax required, nor
stall such tinerant dealer be allowed to sell his
wares under the license of any auCtioneer, or
under the name of any factor or commission
merchant who has paid his tax as such, until
he himself shall have paid all taxes required of
him by this ordinance; provided. however, that
any transient person transacting or Offering
to transact any of the kind of
business mentioned in this paragraph,
selling or Offering only to resident dealers or
manufacturers in the specific article or com
modify sold or offered by him or her, and not
bringing into or keeping in the city any stock
for purpose of delivery shall not be required to
pay any tax or license fee.
SEC. .. 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 pleas
IRE or convenience, shall pay a tax graduated
according to the number and character of such
vehicles, at the rates above prescribed for per
sons engaged in the business of transporting
goods etc. for bi:e, but such vehicles shall not
0e otherwise taxed.
Sec. Z. The occupant of any premises where
dog or dogs is 81 are kept, shall pay 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 snail be lmpounded; and II not claimed
| within forty eight hours shall be disposed of.
Sec. 8. The value of real property to be taxed
under the second section of this ordi-
nance shall be ascertained 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 section of
| this ordinance, the particulars and character of
| the business for which tax is required under
the fifth section of this ordinance, the number
| of vehicles used or kept under the sixth section
| of this ordinance, and the number of dogs kepI
as provided for in the seventh section of this
| ordinance shall be ascertained by means of the
| returns hereinafter prescribed;
SEC. Q. Every person ard corporation own
| ing real property in said city on the first day Of
| January, 1888 shall pay taxes on such real prop
erty upon the assessment thereof as adopted by
| Council. Every person and corporation owning
| or holding in trust or on consignment personal
property in said city on the first day of January,
| 1885 liable to be taxed under the third and fifth
sections Of this ordinance. except stocksm banks
ana banking associations organized under the
laws Of this State or Of the United States shall
| make return thereof TO the City Treasurer with
| in twenty days after that date; and all returns
OF personal property sh al be inspected as soon
| as they are made by person to be desig
mated by the Finance Committee Of
| Council, who shall carefully and critically
| examine the same, and if he finds, has
cause t. believe, that such return is not prop
| erly made so as to show the amount of personal
! property owned by the person or persons or cor
| poration making the return sub ect To taxation
| then he shall forthwith proceed to assess the
| said personal property of slld person or cor
| poTatiOn al its true value, as near can be
| certained by MIN, and as soon as the same is
| made he shall send copy of the same to the
| person or corporation whose return IS thus cor
| rected; and the person or corporation whose
| return is thus corrected shall have the right to
| mittee on Assessments of the City Council
| within ten days after the mailing Of the Motif
cation of the correction Of said return; and said
| committee shall hear such return As soon as may
| be convenient thereafter. notifying said appellant
| of the time and place of hearing said appeal;
| and after hearing such appeal the said Commit
| tee on Assessments shall fix the return OF said
| person or corporation al such sum as may in
their opinion, be correct and just, aud s. all i'm
| mediatey notify such party of the sum fixed
| by them: and the said person or corporation
| may, within -four days Of the rendition Of such
| judgment appeal therefrom TO the Mayor and
| Aldermen Of the city of Savannah, where such
| appeal shall be heard and determined as other
| appeal case, are heard and determined by the
| Mayor and Aldermen of the city OF Savannah:
! and the Judgment of the Mayor and Aide rmeu
of the city of savannah shall be final and deter
| mine the amount upon which the the City Treas
| urer shall collect the taxes prescribed by the
| third and fifth sections OF this ordinance: il
| the return Of personal property, as made bY the
! person or corporation, shall be accepted by the
person so designated by the Finance Committee
| OF Council, he shall iudOrse the same as accept
| ed and hand the same 10 the City Treasurer. who
shall assess thereon the JXcs to be paid by the
| person or corporation making such return. But
| in the event there ~ no appeal from the assess
ment so fixed by the person appointed 10 eX
anime and correct the same, no appeal from
| the assessment fixed by the Committee GA AS
| sessments, then said assessment 80 fixed shall
| be the amount upon which the City Treasurer
| shall assess the taxes 10 b. paid by the person
or corporation making such return The Presi
| dent or acting President, Of every such bank or
| banking association, located in said city SHALL