The morning news. [volume] (Savannah, Ga.) 1887-1900, 1891-12-31


interest '''''.'................. $4,000
Iotal.... ....... .............. isis, 400
AN ORDNANCE to assess and lew 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 q 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, 1892, the inhabitants of said
corporate and jursdictional 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 taxat on by law, shall pay toward the
support of the government of said city, and for
the safety, bsneht, convenience and advantage
OF said city the taxes hereinafter prescribed
Sec. 9. Every person and corporation owning
real property IN said city, including improve
meuts, shall pay tax to be- assessed by coun.
Gil upon the value of said property by the first
day OF April, 1899, at the rate of one and one
half per centum upon the value thereof except
on such property as may be exempt from taxa.
ton under the laws of this state.
SEC. 3. Every person and corporation owning
or holding in trust or consignment, household,
kitchen or office furniture, private or profes
sional libraries watches, jewelry, plate must
cal Instruments, billiard tables In private resi-
derces, stocks in money corporations. bonds
notes or other evidences of debt, money aolv-
ent debts, stock In trade and every other kind
of personal property whatsoever, shall pay
tax at the rate OF one and one-half per ceHtun.
on the value of such personal property so owned
or held on the first day OF January, 1892, and IL
any person or partnership shall engage
In business as Wholesale or retail
disc Of any description whatsoever after the
FIRST day OF January, 1892 they shall pay a tax
on the value of such goods and merchandise
las they may be possessed of on the day OF
he ia of THAR haoi inc hue In.
city,, which tax shall be of such proportion of
said tax as the time left in said year shall bear
to the whole year, except such as may be ex-
empt from taxation by the laws of this state or
of the United States
SEC. d. Every shipmaster. captain, supercar-
go, 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 licensed broker or commits
sion merchant, shall be considered a commits
sion merchant. and pay the tax hereinafter
prescribed for commission merchants.
Sec. g. 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 doing a general auction
business) and commission merchant or auction
Ger doing general auction business) and
broker two hundred dollarS
Every dealer in goods, wares and merchan-
disc, including dealers in drugs, etc. lin addition
to liquor tax or license). as follows:
Every dealer exclusively retail, thirty dollars
Every dealer exclusively wholesale. or retail
dealer selling at wholesale, one hundred dollars.
Every dealer in liquor doing wholesale bust
ness, two hundred dollars
Every banker or bank agent, or agents of
bankers engaged in buying or selling exchange,
including every person or company doing a
banking business, every bank with savings
department attached, every bank without a
savings department attached and every savings
bank, fifty dollars.
stocks, bonds and real estate, money broker,
and every produce, grocery and naval stores
broker, exclusive of brokers in liquor, seventy
five dollars.
Every broker or dealer in stocks, bonds and
real estate, with privilege OF selling same at
auction. one hundred dollars.
Every broker who may handle or receive
goods on consignment, one hundred dollars.
Every ship broker one hundred dollars.
Every dealer in butter, lard and cheese, eighty
dollars
Every dealer in hides, wax and tallow. eighty
Every br oker for the sale of horses, cattle, or
mules, who keeps no stable for the sale Of same,
eighty dollars
keeps no stable for the sale of came, eighty dol
Every pawnbroker, five hundred dollars.
Every building and loan association. fifty dol
Every loan association doing banking bust
ness, fifty 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 average or Insurance adiuster for COM
panies for which he is not the local insurance
agent fifty dollars.
Every keeper or keepers OF a hotel that con-
tains seventy-fve rooms or upward, one hun
bred dollars
Every keeper or keepers of hotel that con-
tains under seventy-five rooms, fifty dollars.
Every sewing machine agent or agency, fifty
dollars; the same for each and every agency.
Every dealer in sewing machines, fifty dol
lars.
Every dealer in COAL not paying tax as a
wholesale dealer, thirty dollars
Every dealer In stationery or books, selling
exclusively at Wholesale. or at retail and whole
sale, one hundred dollars.
Every retail dealer 10 stationery or books,
thirty dollars
livery oil mill, fifty dollars.
Every manufacturer of or dealer 10 fertilizers
not paying tax as commission merchant, one
hundred dollars.
Every sailor boarding house keeper. fifty
dollars.
Every runner for sailor boarding house
twenty-five dollars.
FvaSv ownar or ownerS Iassee or Iesseas Of a