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

Parks and squares. ...
Paving streets. ......................
PRINTING and stationery. ............... 80,
Police and fire uniforms. ....... ..... - =
Puohc buildings. ACKNOWLEDGEMENTS. 80. .......
Susrantihe. .''.........-. -............. .......
bcavenger department. Observation-Disclosures. .
Streets aud lanes. OBSERVATION-DISCLOSURES. .--
Meeer "oIsS.''..s.... .....-........... ......
W ater works new. Observation-Disclosures. $780,.
Slnklnk iuho. ...-.......... -.,........ .......
interest. .......
Iotai'... ....... ..............- .....S........
AN ORDINANCE TO assess and levy taxes and
raise revenue for the city of Savannah: for
the regulation of certain kinds OF business in
tne corporate and jurisdictional limits of said
clty' nxlng penalties for e 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 or savannah. in council assembled do
hereby ordain That from and after the first
DAY or January, 1892, the inhabitants of said
corporate and jurisdictional limits Of said city.
ana these who hold taxable property within the
same, and those who transacts 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
tae safety. benefit, convenience and advantage
OF said city, the taxes hereinafter prescribed.
SEC. 2. Every person and corporation owning
real property in said city including Improve.
ments. shall pay tax to be assessed by coun.
Gil upon the value of said property by the first
day or April, 1892, at the rate of one and one.
half per centum upon the value thereof, except
on sucn property as may be exempt from taxa
ton under the laws of this state.
SIC Every person and corporation owning
or holding IN trust or consignment household.
kitchen or office furniture, private or profes.
sional libraries. watches, jewelry plata. musi-
cal Instruments, billiard tables 10 private resi-
dences STOCKS In money corporations. bonds,
notes or other evidences of debt money. soly-
ent debts, stock in trade, and every other kind
OF personal property whatsoever, shalt nav a
tax at the rate of one and one-half per oentum
on the value OF SUCH person al property 80 owned
or held on the first day Of January, 1892. and II
any person or partnership shall engage
In business as wholesale or retail
dealer In goods, wares. or merchan-
disc OF any description whatsoeveraftcr the
1rst day Of January 1892. they shall pay a tar
on the value of such goods and merchandise
las they may be possessed of on the day of
the date Of their beginning business In said
clty), whlcn tax shall De OF such proportion of
said tax as the time left 10 said year shall boar
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. 4. 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.
except through licensed broker or commits.
sion merchant, shall be considered a oommis-
sion merchant. and pay the tax hereinafter
prescribed for commission merchants.
SEC. 8. Every person transaoting 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 suctioneer and commission merchant
or auctioneer and broker, two hundred dollars
Every dealer 10 goods. wares and merchan-
disc, including dealers in drugs etc. lin addition
to liquor tax or lioense), 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 a 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 q savings
savings department attached, and every savings
bank, fifty dollars,
Every cotton broker, broker or dealer In
stocks and bonds, money broker, and every
elusive of brokers in liquor, seventy-five dol
lars.
Every ship broker one hundred dollars.
Every dealer in butter, lard and cheese, eighty
dollars.
Every dealer in hides. wax and tallow, eighty
dollars.
Every broker for the sale of horses. cattle, or
mules. who keeps no stable for the sale OF same,
eighty dollars.
Every dealer in horses, cattle or mules, who
keeps no stable for the sale of same, eighty dol.
lars.
Every pawnbroker, five hundred dollars.
Every building and loan association. fifty dol
lars.
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, atty 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.
panies for which he is not the local insurance
agent, fifty dollars.
Every keeper or keepers of hotel that con-
tains seventy-fve rooms or upward. one hun
dred dollars.
Every keeper or keepers Of hotel that con-
tains under seventy-f1ve 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, fifty dollars.
Every dealer in stationery or books, selling
sale, one hundred dollars.
Every retail dealer in stationery or books,
thirty dollars.
Every oil mill, fifty dollars.
Every manufacturer of or dealer In fertilizers,
not paying tax as commission merchant, one
hundred dollars.
Every sailor boarding house keeper, fifty
dollars.
Every runner for q sailor boarding house.
twenty five dollars.
Every owner or owners. lessee or lessees Of q
cotton press establishment, three hundred dol
lars; every hand cotton press, twenty five dol
lars.
Every the owner or owners, lessee or Iessees
Of junk shop, or junk dealer, one hundred and
fifty dollars
A cotton pickery, to be confined exclusively
to the purchase or sale Of cotton, one hundred
and seventy dollars; aud all buyers of loose cot
ton, who buy from other than cotton merchants
one hundred and seventy dollars.
Every owner or owners of a steam cotton gin
one hundred dollars.
Every commission merchant or factor, one
hundred dollars.
Every exporter of cotton, lumber, naval
stores or other merchandise, foreign or coast
wise, or agency. or representative Of firm Of
exporters. two hundred dollars.
Every stevedore, fifty dollars. a
Every the owner or owners OF q lumber yard,
fifty dollars
Every dealer in brick or agent for sale OF
bricks, seventy-f1ve dollars
Every dealer In wood. thirty dollars.
Every the keeper or keepers OF a warehouse
for the storage OF cotton, merchandise, goods
etc for each warehouse, thirty dollars.
z cry the owner or owners. lessee or keeper
OF billiard table, or other than those used ia
private dwellings. fifty dollars for each table;