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

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.
SECTION I. The Mayor and Aldermen of the
city of Savannah, in Council assembled. do
hereby ordain, 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. 2. 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 as may be exempt from taxation
under the laws of this State.
SEC. 8. Every person and corporation owning
or holding in trust or on consignment household,
kitchen or office furniture, private or profess
sional libraries, watches, jewelry, plate, mu-
steal instruments, billiard tables, in private resi-
denceS, stocks in money corporations. bonds,
solvent debts, stock in trade, and every other
kind of personal property whatsoever
Except Ve0lcleS nSeQ Tor 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 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-tenths 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 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. 4. Every shipmaster, captain, super
cargo, agent or other officer of any ship or yes
sci, other person who shall charter or offer to
charter his vessel, or who shall sell goods or
articles of any kind from any vessel wharf.
personally purchase cargo or collect freight, eX-
cept through licensed broker or commission
merchant, shall be considered commission
merchant. and pay the tax hereinafter pre-
scI'bed 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 ira nsact 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
to llduor 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 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 a
banking business, two hundred and fifty dol
lars: every bank. with 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
mules, who keeps no stable for the sale of the
Every dealer in horses. cattle or mules, who
keeps no stable for the sale of same, eighty dol
lars;
Every pawnbroker three hundred dollars;
Every building and loan association, fifty dol
lars;
Every loan association doing 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 wegher
OF any goods, wares or merchandise, twenty-five
dollars
Every local average or insurance adjuster,
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
bred dollars
Every keeper or keepers Of hotel that con
taius under seventy-dve r,oIns, aud having fifty
fUoals, one hundred dyI.afs.