The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-01-07

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 ordain That from and after the first
day of January, 1889, the inhabitants of said
corporate and jurisdictonal 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 OK 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 i'll said city, including improve
ments, shall pay o 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 centum Of such value except
such property as may be exempt from taxation
under the laws of this state.
SEC 3. Every person and corporation owning
or holding in trust or on consignment house
hold, kitchen or Office furniture private or pro
tesSlonal 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
so vent debts, stock in trade, and every other
kind of personal property what oever Except
vehicles used for purposes of pleasure and con
venience and hereinafter otherwise taxed, shall
pay a tax of one-haf of one per centum
on the value of such personal property
so owned or held on the first day of January,
1889, and II any person or partne ship 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, 1885, they shall pay a 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
on half of l per centum, the time
left in said year snail bear to the whole year
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 three tenths OF one per cent. per annun, 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 any 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 10 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 licensed broker or
commission merchant shall be considered a
commission merchant, and pay the tax herein
after prescribed for commission merchants.
SEC. 5. 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 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 dollars;
every bank with q savings department attached,
FIVE hundred dollars; every bank without a
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-five dollars.
Every ship broker one hundred dollars.
Every dealer in butter, lard and cheese, eighty
dollars.
Every dealer in hides, wax and talow, eighty
dollars.
Every broker for the sale Of horses, cattle or
mules, who keeps no stable for the sale OF the
same. eighty dollars.
Every dealer in horses, cattle or mules, who