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

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or wagon. ak dollars; every person emplovtn1
one one-horse dray or trucg eight dollars:
ever person employing one One-horse cab.
mack or buggy. or vehicle Of any descripfinn
not otherwise specifically n1entlo1es 81
Souarsi every person employing one two
Lorse cart OF wagon. dray or truck, twelve dot
~ every ierson employing one two-horsa
caA mack, ouggy, omnibus. carriage or yehirle
OF any description. eight dollars; every person
enpoyinE one three horse dray or trac<
elghtsen dollars; every person employing one
IouF-horse dray or truck, twenty-five dollars.
every person employing one four horse onnni.
Gus, thirty dollars; and the tax 70 be raid bv
any person employing more than one vehicle OF
the same or different kinds. shall be according
rates above specified.
Every keeper Of a sale aud feed stable fifty
uoHaTSi but nothing herein contained shall
authorize the keeper OF such sale and fe,d sfahla
70 sell any live stock OF any other person win
out first paying the brokers' or dealers tax as
required under this ordinance: every keeper OF
pubic OF livery stable. fifty dollars; every
Keeper OF a feed stable only, nifty dollars; and
IA acdltlon thereto, as a part Of the same tax
according To the number aud character OF any
vehicles employed in such business, either by
letting Tor hire or In the transportation Of
goods, passengers or baggage. az the rates
above specified for taxes TO be paid by persons
engaged In the business of transporting. etc
for hire 49,
Every person employing or using one or mora
vehicles OF any sort TO be drawn by one or more
horses or mules in connection with any bpsi.
ness IN which he may be engaged. for the pur-
pose OF delivering goods sold by him or her or
IN any other manner, shall pay, in addition to
the specific tax required OF him for such
business. aud as part thereof, a graduated
TAX similar TO that hereinbefore required OF
persons engaged in the business of transport
ing, etc, for hire, according TO the number and
character OF such vehicles, and at the same
rate.
Every huckster, including dealers IN ice
cream, fruit, small paint shops venders of
small wares, and Keepers OF cook stove or
cook shop, ten dollars
Every street dealer in poultry for which n
badge shall be issued, fifteen dollars.
Every drummer. runner, or other person So
hclting trade or orders. or business for another
or Tor himself whether resident of this city or
elsewhere, and having no dxed place Of business
10 TINS city, and every peddler and itnerant
transient trader. and every transient person
selling or offering TO sell by sample, shall pay
the same tax required OF resident and stationary
dealers In the same articles, and no officer of
the city shall DO authorized to reduce or m anv
wise change such tax required nor shall such
itinerant dealer be allowed TO sell his wares
under the license OF any auctioueer. or under
the name OF any factor or commission merchant
who has paid his tax as such, until he himself
shall have paid all taxes required of him by this
ordinance; provided, however. that any tran
silent person trausacting or offering to transact
any OF the kinds OF business mentioned in this
paragraph, selling or offering only to resident
dealers or manufacturers In the specific article
or com modify sold or offered by him or her, and
stock for purpose OF delivery, shall not be re-
qulred 70 pay any tax or license fee.
SEC. D. The occupant OF any promises where q
DOG or dogs is or are kept, shall pay for every
dog so kept an annual tax Of one dollar Upon
payment of this tax a badge shall be issued to
the person raging the tax for the dog; and
every dog found running at large without such
oadge snail be lmpounded, and IL not claimed
within forty eight hours shall be disposed Of
SEC, Z. The value Of real property to be- taxed
under the second section Of this ordinance shall
DC ascertained by means of the assessments
provided for by the ordinance OF the city on
mat subject or any ordinance amendatory
thereof; the value OF personal property to be
taxed under the third section of this ordinances,
the particulars and character OF the business
Tor which tax Is required under the fifth sec.
tlon OF this ordinance, and the number OF dogs
kept. as provided for in the sixth section Of
this ordinance, shall be ascertained by means of
the returns hereinafter prescribed.
SEC. g. Every person and corporation owning
real property III said city ON the first day of
January, 1899, shall pay taxes upon such
real property upon the assessment thereof as
adoptedby council. Every person and corpo-
ration owning or holding In trust or on cJnsign-
ment personal property In said city on the first
day Of January, lSgs, liable to be taxed under
the third and fifth sections OF this ordnance
except stocks in banks and banking associations
organized under the laws of this state or OF the
United States shall make a return thereof to the
city treasurer within twenty days after that
cate; and all returns Of personal property shall
be inspected as soon as they are made by q
person or persons to be designated by the
finance committee of council. who shall
carefully and critically examine the same and
IL he or they find, or have cause TO believe, that
such return Is not properly made SO as 10 show
the amount or personal property owned by the
person OF persons, or corporations making the
returns subject To taxaton then he or they
shall forthwith proceed TO assess the said per
sonal property of said person or corporation at
It's true value, as near as can be ascertained by
him or them, and soon as the same is made
he thew Rhall send "a nf ha To fha
person or corporation whose return Is
thus corrected; and the person or cor
poration whose return Is thus cor
rected, shall Lave the right to appeal from
such corrected return 10 the committee on as
sessments of the city council within ten days
after the mailing of the notification OF the cor
reotlon OF said return; and said com
mittee shall hear such return as
soon as may be convenient there
| after, notifying said appellant of the time and
place OF hearing said appeal; and after hearing
suah appeal the said committee on assessments
| shall fix the return of said person or corpora-
ton at such sum as may, in their opinion, he
correct and just. and shall Immediately notify
such pirty of the sum 30 fixed by them; and
the said person or corporation may, within four
days Of the rendition of such judgment, appeal
therefrom to the mayor and aldermen Of the
city OF savannah where such appeal shall be
heard and determined as other appeal cases are
heard and determined by the mayor and alder
men OF the city OF Savannah. and the
Judgment OF the mayor and aldermen
OF the city of Savannah shall be
flpal and determine the amount upon which the
city treasurer shall collect the taxes due
thereon; IL the return o. personal property as
made by the person or corporation. shall be &C
cepted by the person or persons so designated
by the finance committee OF council, he or they
shall indorse the same as accepted, and hand
the same to the city treasurer, who shall assess
thereon the taxes to be paid by the person or
corporation making such return. But in the
event there Is no appeal from the assessment SO
fixed by the person or persons appointed to ex-
anime and correct the same. and no appeal
from the assessment fixed by the committee ON
assessments, then the said assessment so fixed
shall be the amount upon which tho city
treasurer shall assess the taxes to be
paid by the person or corporation making such
return. The president, or acting president, OF
every such bank or banking association locate
in said city, shall within twenty days after the
first day OF January, 1892 make a return to the
city treasurer OF all stockholders in such bank
OF banking association holiing stock therein on
the first day OF January, 1899, whether resident
or nonresident, with the place and residence OF
and the number Of shares held by each, and
showing the market value of such shares.
Every person liable TO taxation under the fifth
section OF this ordinance shall make a return of
the business in which he is engaged, and OF the
number and character of VEHICLES by which his
tax is to be graduated. TO the city treasurer
within twenty days after tho first day OF
January, 1892 and every person commencing
to carry on any of the said kinds Of business or
increasing the number of his vehicles, or com
mencing to keep and use vehicles. after the first
day OF January 1892 shall make a return
thereof Within ten days after so commencing or
increasing. Every person having dog OF dogs
on the first day OF January, 1892. shall make a
return thereof to the city treasurer within
twenty days after that date, and every person
bringing dog or dogs into the city after that
date, TO be kept here. shall make O similar re-
turn within ten DAYS after brinuinc N a,toh