The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-12-19
Every cigar manufacturer or retailer, twenty

Every foundry, fifty dollars: machine shop,
nifty dollars; every foundry and machine shop,
Every menagerie, fifty dollars per day.
Every marble and stone yard, eighty dollars.
Every oyster and fish dealer. forty dollars
Every shipping master, one hundred dollars.
Each and every shooting gallery, one hundred
dollars.
Every the owner or owners Of every green
grocery, one hundred dollars.
Every stencil-cutter, twenty dollars.
Every tailor not registered as merchant, ten
dollars.
Every the owner or owners of marine rail
way or dry dock, fifty dollars
Every dealer paying tax as Wholesale
dealer shall be permitted to do any business
hereinbefors taxed, paying less tax than tax
for wholesale dealer. without paying any other
specific tax
Every person engaged in the business of
transporting or carrying good, wares, mer-
chandise, passengers or baggage, for hire, by
means OF wagons, drays, trucks, carts, omni-
buses, or carriages of any description, or of let
ting carriage or other vehicles for hire, shall
pay tax according to the number and char
acter 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 or vehicle of any description, not
otherwise specifically mentioned, ten dol.
lars; every person employing one two
horse cart or wagon, dray or truck, eighteen
dollars; every person employing one two-horse
CAB. hack, buggy, omnibus, carriage, or vehicle
or any description, eighteen dollars; every per
son employing one three-horse dray or truck.
twenty-five dollars: every person employing
one four-horse dray or truck, thirty-five dollars;
every person employing one four-horse omni-
bus 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 number 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 sell any live stock of any other person
without first paying the brokers or dealers tax
as required under this ordinance; every keeper
OF public or livery stable, eighty dollars;
every keeper of feed stable only fifty dollars:
and in addition thereto, as part of the same tax,
according 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 ca
gagged in the Business of transporting, ETC., for
uire.
Every person employing OIL using one or more
vehicles of any sort TO be drawn by one or
more horses or mules ia connection with any
business in which he may be engaged, for the
purpose of delivering goods sold by him or
ner, or in any other manner, shall pay in add
ton to the specific tax required of hun for such
business and as part thereof, a graduated tax
similar to that hereinbefo-e required OF persons
engaged in the business of transportating, etc,
for hire, according TO the number and character
of such vehicles and at the same rats.
Every huckster, including dealers in ice
cream, fruit small paint shops, vendors of
small wares, and keepers of a cook stove or
cock shop, ten dollars.
Every street dealer in poultry, for which q
badge shall be issued, fifteen dollars;
Every drummer, runner, or other person
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 peldler and
itinerant transient trader, and 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, and no
officer of the city shall be authorized to reduce,
or in anywise change such tax so re
CURED, nor shall such itinerant dealer be al
lowed to sell his wares under the license of any
auctioneer, or under the name of any factor OF
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 transactiuk
or Offering to transact any of the kind Of business
mentioned in tais paragraph selling or offering
only to resident dealers or manufacturers in tue
specific article or commodity sold or offered by
him or her. AID not bringing into or keeping il
the city any stock for purpose of delivery shall
not be required to pay any tax or license fee.
SEC. 6. 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
ure or convenience. shall pay 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
g ods, etc, for bire but such vehicles shall not
be otherwise taxed.
Sec. Z. The occupant of any premises where
dog or dogs is or 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 shall be impounded. aud IL not claimed
within forty-eight hours shall DO disposed of.
SEC 8. The value of real property to be
faz -ad lori hn If Bt obi
ance sh al be ascertained by means of the as
SeSSme1ts provided for by the ordinance Of the
city on that subject, or any ordinance amend
atory thereof; the value Of personal property to
be taxed under the third section OF this ordin-
ance, the particulars and character of the bust
uesS 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 kent
as provided for in the seventh section of this
ordinance, shall be ascertained by means Of the
returns hereinafter prescribed.
Sec. Q. Every person and corporation own
ing real property III said city on the first day
of January. 1889. shall pay taxes upon such real
property upon the assessment thereof as
adopted by Council. Every person and corpo-
ration owning or holding in trust or on consign-
ment personal property ~ said city on the first
day of January, 1889, linb-e to be taxed under
the third and fifth sections of this ordinance
except stocks in banks and banking associations
organized under the laws Of this State or of the
the City Treasurer within twenty days after that
date; and all returns Of personal property shall
be inspected as soon as they are made, by a
person to be designated by the Finance Com
inttee of Council, who shall carefully and crlti-
cally examine tbs same, and If he
finds, or has cause to believe that such
return is not properly made so as
to show the amount of personal property
owned by the person or persons or corporation
making the return subject to taxation, then he
shall forthwith proceed to assess the said per-
sonal properly of said person or corporation at
its true value, as near as can be ascertained by
him, and as soon as the same is made he shall
send a copy Of the same to the person or cor
poratiou whose return is thus corrected; and
the person or corporation whose return is thus
corrected shall have the right to appeal from
such corrected return to the committee on as
sessments of the city council within ten days
after the mailing of the notification of the cor
rection of said return; and said committee
snail hear such return as soon as may be
thereafter notifying said appellant
Of the time and place Of hearing said appeal;
and after hearing such appeal the said commit
tee on asSessmen shall hxesthe return of said
person or corporation at SUCH sum as may. in
their opinion, be correct and Just, and shall i'm
notify such party OF the sum SO fixed
by them; and the said person or corporation
NAV, within four days OF the rendition OF such
aldermen Of the city OF Savannah, where such
appeal shall be heard and determined as other
appeal cases are heard and determined by the
mayor and aldermen OF the city Of Savannah.
and the Judgment of the mayor and aldermen
Of the city OF Savannah snall be final and de-
terinne the amount upon which the city treas
llrer shall collect the taxes prescribed by the
third and fifth sections u this ordinance; II 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 ne shall indorse the same as ac-
cepted and band the same to the city treas