The morning news. [volume] (Savannah, Ga.) 1887-1900, 1894-12-04
OEEIclAL.
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CITY EXTENSION

An ordinance TO assess and levy taxes
xil1 raise 81, revenue EN-, for the city OF sa-
kinds OF business in the corporate and
Jurlsdictional limits OF said city; fixing
penalties for the violation OF the revenue
odinances Of said city, and for other pur-
poses connected with taxes and revenue
of said city
Section /. The mayor and aldermen OF
the city Of Savannah, in council assem-
bled, do hereby ordain that from and
aIter the first day. of January, 1925, the
dictonal limits of said city, and those
VINO hold taxable property within
the same, and those who tran
ness therein. except such as are exempt
from taxation by law, shall pay toward the
support Of the government of said city.
and for the safety, benefit, convenience
and advantage of said city, the taxes here
matter prescribed.
Sec. p Every person and corporation
owing real property in said city, includ-
ing improvements, shall pay a tax to be
assessed by council upon the value of
said property by the first day of April, 1895,
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
owning or holding in trust or consignment
household, kitchen, or Office furniture,
private or professional libraries watches
leWelry, plate, musical instruments, bill
hard tables in private residences. stocks
IN money corporations. bonds, notes. or
pluef eNlQenceS OF debt, money. solvent
debts, stock in trade, and every other kind
OF personal property whatsoever. shall pay
tax at the rate of one and one-half per
centum on the value of such personal
property so owned or held on the first
day of January, 1895, and if any person or
partnership shall engage in business as
wholesale or retail dealer in goods. wares,
or merchandise of any description what
soever after the first day of January 1895,
they shall pay tax on the value of such
goods and merchandise (as they may be
possessed of the daV of the date al
their beginning business 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 ship
or vessel, or other persons who shall char
ter or offer to charter his vessel, or who
shall sell goods or articles of any kind
from any vessel or wharf, personally pur-
chase cargo or collect freight, except
through a licensed broker or commission
merchant, shall be considered a commits
sion merchant and pay the tax hereinafter
prescribed for commission merchants.
Sec. .. Every person transacting, or Of
fering to transact. either of the kinds Of
business hereinafter specified shall pay the
tax hereinafter prescribed for every
separate place in which he shall tran
sact or offer to transact business, viz:
Every auctioneer doing a general auc-
ton businessl and commission merchant
or auctioneer doing a general auction
DNSiAASs@t HAaN bADtASAs wv hhAAuANu uOA-
lars.
Every dealer in goods, wares and mer-
chandse, including dealers in drugs, etc.
Gin addition to liquor tax or hcense), as
follows:
Every dealer exclusively retail, thirty
dollars.
Every dealer exclusively wholesale, or
retail dealer selling at wholesale, one hum
dred dollars.
Every dealer in liquor doing a whole
sale business two hundred dollars.
Every broker in liquor, two hundred dol
dollars
Every banker or bank agent or agent
of bankers engaged in buying or selling
exchange. including every person or COM
pany doing a banking business, every
bank with a savings department attached,
every bank without a 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 representing nonresident dealers,
merchants and manufacturers, exclusive
] of brokers in liquor, seventy-iive dollars
Every broker or dealer in stocks bonds
/ and real estate with the privilege of sell
/ ing same at auction. one hundred dollars
Every broker who may handle or re-
! ceive goods on consignment, one hun
bred dollars.
Every ship broker, one hundred dol
lars.
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, cat
tie 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 dollars.
Every pawnbroker, five 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,
Every loan association doing a banking
business, fifty dollars.
Every fire or life insurance company
doing business, whether directly or
through an agency. two hundred dollars
Every marine, accident or other insur-
ance company doing business, whether di-
rectly or through an agency, fifty dollars
Every person who shall be sworn by the
mayor Cwho is hereby authorized to ad-
| minister the oath for such purpose) as a
public weigher of any goods. wares or
merchandise, twenty-five dollars.
Every average or insurance adjuster for
companies for which he is not the local
insurance agent, fifty dollars.
Every keeper or keepers of a hotel that
contains. seyenty-five rooms or upward
Every keeper or keepers of a hotel that
contains 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 mdcnlneS, Hfty
dollars.
Every dealer in coal not paying tax as a
wholesale dealer, thirty dollars.
Every dealer in stationery or books, sell
ing exclusively at wholesale, or at retail
and wholesale, one hundred dollars.
Every retail dealer in stationery or
books, thirty dollars.
Every oil mill, fifty dollars.
Every manufacturer of or dealer in fer
tilizers, not paying tax as a commission
/ merchant, one hundred dollars.
Every sailor boarding house keeper fif-
ty dollars
house, twenty-five dollars.
Every owner or owners, lessee or 1essees
of a cotton press establishment three hun
dred dollars; every hand cotton press,
twenty-five dollars.
Every the owner or owners lessee or
Iessees of a, junk shop, or junk dealer
three hundred dollars.
A cotton pickery, to be confined ex-
clusively to the purchase or sale of cotton
one hundred dollars; and all buyers of
loose cotton who buy from others than
cotton merchants, one hundred and sew
ty dollars
Every owner or owners of a steam cot
ton gin establishment, one hundred dol
lars.
Every commission merchant or factor
one hundred dollars.
Every exporter of cotton. lumber. naval
stores or other merchandise, foreign or