Yazoo City herald., 1890-09-19
An ORDINANCE



Be IL ordained by the Mayor aud Al
dcrmen Of Yaz0o City, in conncI
convened, as follows, viz:
SECTION !. There shall he asscsse
and collected, annually, for the llse Q
said city, the following taxes ON prOp
erty and privileges In said city, towit
A tax Of not exceeding one per cen
tum advalorem ON the value Of all prop
erty, real. personal or mixed, situatev
or belonging in said city, including tn
value OF all stocks Of goods, wares an
merchandise, money loaned, on ham
or deposit; on the amount OF all debt
probably eollectible; on all bonds, c0u
pOns, warrants, certificates or scrip f0
the payment Of money, mortgages
deeds In trust, and all other liens o
forms Of security Of Indebtedness.
And also on the above enumerated
property an additional tax not exceed
ing four mills on the dollar OF the val
ne thereof, for the support Of the pub
lie schools of said city.
And also such special tax as IL, OF
may be authorized by law.
Also tax OF two aud one-half pei
cent. advalOrem on the value of al
stocks OF goods, wares and merchandise
OF every description owned or CONTROL.
ed by transient merchants, vendors,
dealers and auctiOners, or their agents,
brought into said city for barter or sale.
Also a tax OF fifty cents per head on
each horse, mule, jack or jenny,
brought into said city for sale, by any
transient or resident trader or vendor,
who is not livery stable-keeper and
has paid taxes as such.
Also, street tax Of three dollars per
capita on all male persons residing In
said city, eighteen years OF age and not
over sixty years, and which capitation
tax when paid. shall be in lieu OF all
personal labor on the streets, alleys and
roads Of said city, for one year from
the first day OF October Of the year In
which the assessment is made.
Also specific tax of one dollar per
year on each dog in said city, which
shall be paid by the owner or person In
possession thereof.
SEC. 2. All banks or banking associ-
ations in said city shall pay adyalorcm
taxes to be assessed and collected as
follows: 1t shall be the duty OF the
president, cashier or other officer Of
such bank performing like duties, of
each bank or banking association, in
said city, whether existing By the laws
of the United States or Of this State, 10
deliver. on demand, to the Assessor and
Collector Of taxes for said city, on or
before the tenth day Of October OF each
year, beginning with the
year 1890. written statement,
under oath, OF the number aud
amount Of all shares Of its capital stock
paid in, together with the amount of all
undivided profits, or surplus or acell-
mutation Of any kind constituting part
of the assets Of such bank, and not In
cluding its real estate in this State; and
the value Of such shares estimated at
par, and increased by the proportion Of
the par value of all the shares Of stock,
to the surplus fund or accumulation,
shall be the basis Of the taxation Of
such shares to the holder thereof, but
II the shares OF such bank or assOcia-
ton are less than par value, they shall
be valued at their actual value, And
any president, cashier or other officer
whose duty 1t shall be to deliver such
statement to said Assessor and eollee-
tor for any failure to do so, shall be IL
able to punishment, and shall on con-
yiction thereof In the city court, be
punished by fine not exceeding $500 |
and costs, or by imprisonment In the
city or county Jail not exceeding nine
ty days, or both such fine and impris-
Onment at the discretion OF the court.
Each bank or banking association as
aforesaid, shall. between the second
Monday in November and the second
Monday in January pay to the Assessor
md collector Of taxes Of said city the
mount Of taxes due by it to said city,
IN the value Of the property assessed to
he same--excliIsiye Of its real estate.
ind which tax shall be 75 per cent Of
he mills State tax levied on such
for the year 1890, and the
anne per cent Of the 81 mills state tax
evied on such property for the year
sol, and like per cent Of the rate of
tate tax levied on such property for
ach year succeeding the year 1901.
III real estate Of such banks or associ-
tions, situated in said city, shall be
axed for municipal purposes according
o its value, the same as other real es-
ate In said city.
SEC. }. An annual tax Is hereby levi /
d for the use Of said city on the follow
Rg privileges, tOwit:
IN each insurance agent .... .Sl2.50
ANY person who solicits insurance, or
lakes or transmits any application for !.
or collects any premium or
elivers any policy except as the EN- !
loyec OF a licensed agent. shall be liza :
le to pay this tax.
~ each billiard, pool, or other
like table, nine or ten pin alley,
or other similar table kept for
public use. uSe.........-......... 23.uU 4
rovided, the tax on any sach ta-
BILE kept in a room or hall not
connected with any saloon or
drinking establishment. and not
controlled or operated in con-
nectiOn with such establish
ment, shall be- ..-.-.-.. .....- 1870 :
n each Wharfboaf f....-.- 5000 y
n each trading boat dealing only
in provisions. produce and PROV
rnucr -.---.----.--- --.----.- 1o.uV !.
n all other trading boats. ,.... 10000 /.
n each tavern or hotel with cs-
pacitv for twenty-five guests 1000 2
i same. with less capacity. 1000 9
rovided, that all houses with
three or more rooms for tran
sient guests. where such guests
are accommodated and charged. 9
shall be classed as hotels
n each private boarding house 40 =
rovided. that persons taking
boar.lerz only in caze of uuuzn- .
ally large gatherings u visitors
when sufficient accomulotla-
fious can not 10 provided by -
censed hotels and boarding hnils-
ez. shall not render such Tlerso1
liable to any tax Under this bead.
} each rnilroad eafIuR house.
where not more than one train
stops daily fer meals. s. per
month. OF hy the year. 300 :.
! each restaurant. fz per moufh.
1r for one Tear--.-.......... m.n
each lunch-houee or efanf.
noTahle Or sialionarT, af rnil- =
rad. 3 per month. ~ fnr one
an other lunch fahies or stands -
y % per monfb. Or f1r one year 80 q
esch auimal show- rirrus ~
1en1Eeric. 81 anT exhibifinn
Ilrertisell as s1ch. or usaaIIr
lassed a< such. WHISTLER al
nizsirn fer 8 fhareeI O. rrf
~ each dar. er part nf drT's -
erfr1 rHlre. la - paid before d1