The morning news. [volume] (Savannah, Ga.) 1887-1900, 1894-01-01
AZ oRpINANcE ID assess and lew taxes and

AN ORDINANCE to assess and levy taxes and
raise revenue for the city OF savannah; for
the regulation Of certain kinds Of business
in the corporate and jurisdictonal limits Of
said city; fixing penalties for the violation
of the revenue ordinances of said city, and
for other purposes connected with taxes and
revenue of said city:
Section l. The mayor and aldermen of the
city of Savannah in council assembled, do
hereby ordain, That from and after the first
day of January, 1894, the inhabitants OF said
corporate and jurisdictional limits of said
city, and those who hold taxable property
within the same, and those who transact, or
offer to transact, business therein, except
such as are exempt from taxation by law,
shall pay toward the support Of the govern
ment of said city, and for the safety, benefit,
convenience, and advantage OF said city, the
taxes hereinafter prescribed.
Sec 2, Every person and corporation own
ing real property in said city, including i'm
provements, shall pay tax to be assessed by
council upon the value of said property by the
first day of April, 1894, at the rate OF one and
one-half per centum upon the value thereof,
except on such property as may be exempt
| from taxation under the laws of this state.
| Sec 3. Every person and corporation own
| ing or holding In trust or CONSIGNMENT house
| hold, kitchen or office furniture, private or
professional libraries, watches, JewelrY, plate,
musical instruments billiard tables in private
| residences, stocks in money corporations,
| bonds, notes. or other evidences OF debt,
money solvent debts, stock in trade, and
every other kind of personal property whatso-
| ever. snail pay q LAX at Ulc TlLe Oh ONO anu
one-half per centum on the value Of such per-
| sonal property so owned or held on the first
| day of January 1894, and if any person or
partnership shall engage in business as a
| Wholesale or retail dealer in goods, wares, or
merchandise of any description whatsoever
after the first day of January, 1884, they. shall
| pay a tax on the value Of such goods and
merchandise (aS they may be possessed OF
on the day of the date of their beginning bust
| ness in said 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 exempt from taxation by the laws
| of this state or OF the United States.
| Sec 4. Every shipmaster, captain, super
cargo, agent, or other officer OF any snip
| 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
| commission merchant, shall he considered a
| commission merchant and pay the tax here
| matter prescribed for commission merchants.
Sec 8. Every person transactlng, or offer
! ing to transact either of the kinds of business
| hereinafter specified. shall pay the tax here
| matter prescribe for every separate place in
which he shall transact or offer to transact
/ business, viz:
Every auctioner doing a general auction
| businessl and commission merchant or auc-
| tioneer doing a general auction buSineSs)
| and broker, two hundred dollars.
Every dealer in goods, wares and merchan-
disc including dealers in drugs. etc. lin addi-
| ton to liquor tax or license), as follows:
Every dealer exclusively retail, thirty dol
| lars.
Every dealer exclusively wholesale, or retail
dealer selling at wholesale, one hundred dol
| lars.
| Every dealer in liquor doing a wholesale
| business two hundred dollars.
Every broker in liquor, two hundred dol
ars.
Every banker or bank agent or agent Of
bankers engaged in buying or selling ex-
change, including every person or company
doing banking business, every bank with a
savings department attached, every. bank
without savings department attached, and
every savings bank, fifty dollars.
Every cotton broker, broker or dealer in
stocks bonds and real estate, money broker,
and every produce, grocery, and naval stores
broker, and every resident agent represent
| ing non resident dealers. merchants, and
manufactures, exclusive OF brokers in liquor,
| seYenty-tive dollars.
Every broker or dealer in stocks, bonds,
and real estate, with the 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 broker for the sale OF horses, cattle
| or mules who keeps no stable for the sale Of
Every dealer in horses. cattle or mules,
who keeps no stable for the sale OF same,
Every pawnbrol1er, I've hundred dollars.
| The proprietor OF each pool room kept or
| maintained in the city OF Savannah for the
| sale of pools on races shall pay the sum Of
| five hundred dollars per annum.
Every building and loan association, fifty
dollars.
Every loan association doing banking
! business. fifty dollars.
Every fire or life insurance company doing
| business whether directly OF through an
| agency, two hundred dollars
| Every marine, accident or other insurance
| company doing business. whether directly or
| through an agency, nifty dollars.
Every person who shall be sworn by the
MAYOR who is hereby authorized TO admin
| ister the oath for such purpose) as public