The morning news. [volume] (Savannah, Ga.) 1887-1900, 1891-12-14

said double tax Is assessed; and in the event OF
neglect or refusal Of q president or acting pres
ldent OF bank or banking assoc alton 70 make
the return required OF him within the time
specified, or 70 afford to the city treasurer free
access TO the list of stockholders kept ia 10,
ONCE or pace Of business OF said bank or bank
Ing association, IL shall be the duty of the treas
urer 10 obtain from the governor OF the stats
OF Geor2ia. In the cases OF banks ORGANIZED
under Tho laws OF this stats. or from tbs
comptroller OF the currency Of the United
Ststes in cases OF banks Organized under the
laws OF the United States. the last preceding
list or the stockholders OF such bank, aud assess
therefrom the taxes TO be paid by the stock
holders thereof for their shares
SEC. 10. All taxes hereby required for real
and personal property held on the FIRST day
OF January, 1892. and for business IN which any
person shall 20 engaged at that date, and OF
said city at that date shall be- con
sidered - due on the first day of
January. 1892, and all taxes required OF persons
tax Is required, after the first day OF January,
iesS or commencing after that date to use We.
hicles and street railway cars not then in use or
bringing any dog or dogs into said city, shall DO
business. using such vehicles, or bring
ing such dog into the city And all taxes Of
every KIND shall be payable 70 the city treasurer,
provided, nevertheless, that any tax upon prop
erty assessed Tor the whole year may be paid
quarterly. at the option of the tax payer, com
putting from the firsttday OF January, 1892; bus
IN the event that any quarters tax is not paid
when the same is payable, then the treasurer
snail issue an execution for the amount of the
TAX Tor the year remaining unpaid, as herein
AFTER provided. But any person or firm
commencing business 10 this city after
July !, 1892, or running after that date vehicles
Tor the transportation of goods wares or mer-
cnandtse. or passengers, whicl were not run
before that date. upon making prompt return
OF the same within ten days after such business
has commenced, or such vehicles have been run,
ne or they shall be taxed nehalf of the yearly
tax assessed by this ordnance, provided said
tax Do pad within fifteen days after such re-
turn otherwise the entire tax shall be collected
Inc term vehicle, as used In this section, shall
include street railway cars
oEC II. III any person or corporation shall re-
fuse or neglect TO pay any tax required by this
ordlnance within thirty days after the same
shall be duo and payable as above provided or
snail neglect or refuse to pay any double tax
assessed, as also provided for, twenty days
atter notice has oeen served on such person or
corporation OF such assessment. the city treas
urer shall issue executions therefor and for the
further sum OF one dollar for costs; and the
city marshal shall proceed with such executions
in the same manner as q sheriff does under the
executions from the superior courts Of
this state, subject to the provisions OF
the act Of the general assembly OF the state
or Georgia. passed Feb. &c, 1877. Every
person or corporation who shall pay his or its
taxes on real or personal property. or both,
promptly within fifteen days after the first of
April. July, October and January, the time
hereinbefore specified for the payment thereof,
shall be entitled to deduction of ten por
centum or the amount thereof, aud the city
Eeasurer Is hereby directed to make such de-
dsction upon the receipt OF the tax; and every
persoBoy corporation who shall pay any other
taxes required by this ordinance promptly
within thirty days after the same shall become
due, shall be entitled to reduction of ten
per centum or the amount thereof, and the city
treasurer is hereby directed to make such de-
duction upon the receipt Of the tax.
SEC. 10 Every Derson tranaaofin0 ar affarfno
TO transact either Of the kinds OF business here
matter named, who are In business on the first
day OF January, 1892, shall within thirty days
after the first day Of January, 1892 take out q
license therefor, viz: every auctioneer, every
broker, every commission merchant. every
plumber. every barber, and all others doing
business without any stock Ia trade; every
owner or lessee OF a junk shop or cotton pickery;
every junk dealer; every vender of small wares.
hucksters, hawker, including dealers in Ice
cream, fruit and poultry. keeper Of a cook
stove or cook shop; and IL Is hereby declared to
DO the meaning OF this ordinance that the
license granted to an auctionesr shall not
authorize such auctioneer to sell for any trans
lent dealer unless such transient dealer
has first paid all taxes required
Of him by this ordinance. Every licensed auc-
tioneer shall have the privilege of appointing
one assistant crier. whose name shall be re-
corded In the treasurer's Office and entered on
the license issued. And no person shall be per
mitted to be an auctioneer or vendue master
until be shall have complied with the oondi-
tons contained in section t425 of the Revised
Code OF Georgia, known as the Code of 1882
And In every license taken out by the owner or
lessee OF junk shop or cotton pickery. or by a
junk dealer, IL shall be distinctly expressed that
such junk shop or cotton pickery, or junk
dealer. shall always DO subject 20 the visitation
of the police Of the city, and that such persons
shall not purchase from any one under
the age Of sixteen years, q duplicate
OF 0.,.o which License license. signed signed BY. the
same. and expressing his or their assent to such
conditions, shall be retained by the city treas
urer. and on refusal to submit at any time TO
such visitation, or on conviction In the police
court OF having purchased from any one under
the age OF 10 years, such license shall be re-
voked. and such junk shop or cotton pickery
shall Immediately be closed by the mayor. And
every such junk shop; junk dealer or cotton
pickery license shall be subject to the further
condition that the same shall bs subject to
revocation by tho mayor, II, on examination
before HIM in the police court, he shall be sat
corporation or private property is found In any
such junk shop, or in the possession Of any
junk dealer; and such condition shall DO ex-
pressed in the license of every such junk shop
visions Of this section, and by the ordinance
passed In council March ID, 1888, IN refer
ence to taking out licences. who shall commence
to transact or offer to transact In this city any
OF the kinds of business mentioned ia this sec
ton, after the first day OF January, 1892, shall
take out license before commencing business as
provided in said ordinance, passed March ID,
1888, which said ordinance 10 of force. The
license herein provided for shall be issued by
the city treasurer And II any person trans
acting, or Offering to transact tn said city,
either Of tho kinds Of business in this section
specified, shall be found without such license
displayed in a conspicuous manner in his. her or
their place OF business, he or she shall on con-
victon thereof In the police court, be fined ia q
sum not exceeding one hundred dollars or i'm
prisoned not more than thirty days, or both In
the discretion of the court.
SEC. Is. On and after the first day OF January
1892. the price OF license TO sell matt. vinous
or spirituous liquors at retail within the cor
porate and jurisdictIonal limits OF said city for
one year, shall be two hundred dollars net with
out discount; but a license to sell at retail may
be issued upon pa5 ing one-fourth OF she su m
due for yearly license. and upon giving notes
mayor, to secure the payment OF the other
three-fourths OF said sum- In three equal pay
nents. on the twelfth of March. twelfth of June,
and twelfth Of September, 1892, the said pay
ments to be made whether the person giving such
notes or surety shall go out of business or not;
and the applicant shall be required to submit
- securities. two responsible freeholders Of this
city, as prerequisite to the issue Of said license
mo officer. clerk or empoye Of the city shall be
taken as security on such bonds, and 1t shall be
the duty OF the mayor to pass upon such bonds.
before any license 10 issued hereunderl; and no
license for the sale Of malt, vinous or spirituous
liquors shall cover any other business whatever
than the sale OF malt, vinous or epirituous
liquors, and shall apply to but one place for
the sale OF said liquors. whether under one roof
or otherwise, under q penalty of not more than
one hundred dollars. And no barroom shall be
licensed which has not an entraece TO Il sepa-
rate and distinct from the entrance to the
dwelling; and the license may, In the
of the mayor, be forfeited
for violation Of any state law or city ordinance;
and In the case Of forfeiture. the