The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-01-03


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 juriSdictional 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 1. The Mayor and Aldermen of the
City of Savannah, in Council Assembled, do
hereby ordaip, That from and after the first
day of January, 1889, the inhabitants of said
corporate and iurSdictlonal limits of said CITY,
and those who hold taxable property within the
same, and those who transact, or offer to trans
act, business therein. except such as are exempt
from taxation by law. shall pay toward the
support 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 q tax, to be assessed by coun-
Gil upon the value of said property by the first
day of April, 1889, at the rate of two and one
eighth per centunI 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 house
hold kitchen or office furniture, private or pro-
feSsional libraries, watches, jewelry, plate mu-
steal instruments, billiGN 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 con-
V6DlonCe ana hereinafter OLleTWlSe LaXeQ1, snail
pay tax of one-half Of one per centum
on the value of such personal property
owned or held on the first day Of January,
1889, and If any person or partnership shall en-
gage in business as a wholesale or retail
dealer in goods, wares or merchandise of any
description whatsoever after the first day of
January, 1882 they shall pay tax on the value
of such goods and merchandise las they may be
possessed OF on the day of the date Of their be
ginning business in said city. which tax shall
be such a proportion of said tax OF
one-half of 1 per centum the time
left in said year Shall bear to the whole year
except such as may be exempt from taxa
ton by the laws of this state 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 threetenths Of one per cent. per annum, in
accordance with tax law of the State, but moth
ing in this or any other section Of this ordinance
shall be construed to require any tax upon the
capital of auy bank or banking 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 moneyed capital in
the hands Of individual citizens.
SEC. 4. Every shipmaster, captain, super
cargo, agent or other officer of any ship or
vessel or other persons who shall charter or
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, except through a licensed broker or
commission merchant, shall be considered q
commission merchant auo pay the tax herein
after prescribed for commission merchants.
SEC. s. 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 auctioneer and broker, two hundred dollars
Every dealer in goods, wares and mer-
chandise. including dealers in drugs, etc. lin ad.
dition 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 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 dollars;
every bank with savings department attached,
FIVE hundred dollars; every bank without
savings department attached, three hundred
dollars; every savings bank two hundred dol
lars.
Every cotton broker, broker or dealer in
stocks and bonds, money broker, and every
produce, grocery and naval stores broker, ex-
elusive of brokers in liquor. seventy-flve 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
mules who keeps no stable for the sale Of the
same, eighty dollars.