The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-01-09

streets ana lanes. Observation-Disclosures. 5000
Paving streets. Observation-Disclosures. sc, 900
Water works. go. NEUTRALITY-SUSPICIOUS.. 29NO
Sinking fund Observation-Disclosures. 81, 900
Interest. ......... 1S4, 900
Total. .S5sa, 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 Jurisdctional 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.
city of Savannah, i'll Council assembled, do
hereby ordaln, That from and after the first
day of January, 1888, the inhabitants Of said
corporate and jurisdctional 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
from taxation by law, shall pay toward the sup
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 tax, to be assessed by Coun-
Gil 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 may be exempt from taxation
under the laws of this State.
SEC. B. Every person and corporation owning
or holding IN trust or on consignment household,
hlJClleD OF Office IulnUule, private or prOIeS-
sional libraries, watches, jewelry, 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 shall be threeIenthS 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 shall he 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. 4. Every shipmaSter, captain, super
cargo, agent or other officer of any ship or
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 collecj freight, ex-
cept through a licensed broker or commission
merchant, shall be considered a commission
merchant. and pay the tax hereinafter pre-
Scrlbed for commission merchants.
Sec. j. 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 ne
shall transact, or offer to transact business, viz
Every auctioneer and commission merchant
or auctiOneer and broker, two hundred dollars;
Every dealer in goods, wares and merchan-
disc, including dealers in drugs. etc. lin addition
IN IA.
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 a 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
banking business two hundred and fifty dol
lars; every bank, with a savings department at
tached. five hundred dollars every bank with
out a 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 ship broker, one hundred dollars
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
same, eighty dollars;
Every dealer in horses, cattle or mules who
keeps no stable for the sale of same, eighty dol
lars;
Every pawnbrol1er, 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 doing
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) as public weigher
of any goods, wares or merchandise, twenty five
dollars;
Every local average or insurance adjuster,
other than an agent of an insurance company,
Every keeper or keepers of a hotel that CON
tains seventy five rooms or upward, two hun
dred dollars.
Every keeper or keepers of a hotel that con
taiDs under seventy five rooms, and having fifty
rooms. one hundred dollars
Every keeper or keepers of 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 dollars;
Every deal-r 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 n
Ton V,lag oct n IeOF dol
lars, every hand cotton press, twenty-five dol
lars;
Every the owner or owners, lessee or lessees,
of a junk shop or junk dealer, one hundred and
fifty dollars
cotton pickery, TO be confined exclusively
to the purchasa 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 steam cotton
gin establishment, one hundred dollars;
Every commission merchant or factor, or ex-
porter Of cotton. lumber naval stores or other
merchandise, foreign or coastwke, or agency,
or representative OF firm Of exporters, two hun
dred dollars:
Every stevedore. fifty dollars,
Every the owner or owners of lumber yard,
Seventy-iye dollars;
Every dealer in brick, or agent for sale OF
bricks, seventy-five dollars;
Every dealer ia wood, forty dollars;
Every the keeper or keepers of a warehouse
for the storage Of cotton. merchandise goods,
etc; for each warehouse, forty dollars;
Every the owner or owners, lessee or keeper
of billiard table. other than those used in pri-
vate dwellings. fifty dollars for each table, for
eaIfl pal d fnhV. 10