The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-12-07

| port OF the government of said city, and
for the safety, benefit. convenience and adj
vantage of said city, the taxes hereinafter
! prescribed.
| Sec. 2.-Every person and corporation
owning real property in said city, includ-
ing improvements. shall pay tax to be
! assessed by council upon the value OF said
property by the first day OF April, 1897, 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 of consignment
household, kitchen or office furniture pr-
waite or professional libraries, watches,
jewelry, plate, musical instruments, bill
lard tables in private residences, stocks in
money corporations, bonds. notes, or 9TH
er evidences 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-han per CEN
tum on the value Of such personal proper
ty whatsoever owned or neld on the first
day of January, 1897 and If any person or
partnership shall engage in business as
| Wholesale or retail dealer in goods, wares
| or merchandise of any description Whatso-
ever after the first day of January, 1897,
they shall pay a tax 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 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. L. Every shipmaster, captain, SUI
| percargo, agent or other officer OF any
vessel. or other persons who shall charter
or offer to charter mis- vessel, or who snail
sell goods or articles of any kind from any
vessel or wharf, personally purchase car
| go or collect freight, except through
| licensed broker or commission merchant,
| shall be considered a commission mer-
chant and pay the tax hereinafter pre-
| scribed for commission merchants
| Sec. s. Every person transacting, or
! Offering to transact, any of the kinds OF
| business hereinafter specified, whether in
/ connection with any other business or
noO shall pay the tax hereinafter pre-
| scribed for every separate place in which
| he shall transact or offer to transact
business, viz
| Auctioneers doing a general auction
| business) and commission merchant or
auctioneer doing general auction busi-
| ness and broker, two hundred dollars.
| Dealers in goods, wares and merchan-
disc, including dealers in drugs. etc. Gin
addition to liquor tax or license), as fol-
| lows:
| Dealers exclusively retail, thirty dollars.
Dealers exclusively wholesale, or re-
| tail dealers selling at wholesale, one hun
dred dollars.
Dealers in liquor doing a wholesale busi-
ness, two hundred dollars.
Brokers in liquor, two hundred dollars.
Banks or bank-sgentsgI agents Of bank
| ers engaged in buying or sealing exchange,
| including every person or company do
| ing q banking business, every bank with
a savings department attached, every
bank without a savings department at
"a s91~ f4ni-
| lars.
| Every person, firm or corporation, other
| than those paying the license just men,
toned required of banks. as bankers buy
| ing and selling exchange, twenty-five dol
| lars.
Cotton brokers, or brokers or dealers in
| stocks, bonds and real estate, and every
| produce grocery, and naval stores broker,
| and every resident agent representing
| nonresident dealers, merchants and man.
ufacturers, exclusive of brokers in liquor,
| seventy-five dollars.
Persons other than pawnbroker engag-
| ed in the business of lending money on
personal property, two hundred and fifty
| dollars.
| Brokers or agents buying and selling fu-
| lures on a margin, one hundred dollars.
Broker. or dealers in stocks, bonds and
| real estate, with the privilege of selling
| same at auction, one hundred dollars.
/
| goods on consignment, one hundred dol
| lars.
Ship brokers, one hundred dollars
Dealers in butter, lard and cheese, eighty
dollars.
Dealers in hides, wax and tallow, eighty
dollars.
Brokers engaged in the sale of horses.
| cattle or mules who keep no stable Tor
| the sale of same eighty dollars.
Dealers in horses, cattle or mules. who
keep no stable for the same. eighty dol
| lars.
Pawnbrokers, FIVE hundred dollars.
Proprietors Of each pool room kept or
maintained in the city OF Savannah for
the sale of pools on races, shall pay the
sum of two thousand dollars per annum.
Building and loan associations, fifty dol
lars.
Loan associations doing banking busi-
ness, fifty dollars.
Every fire or life insurance company
doing business, whether directly or
through an agency, or through broker,
two hundred dollars.
Every agent or broker doing business in
the city of Savannah for every hre or LIE
insurance company which he may repre-
sent in any way, including each company
to which he may send business, shall pay
| the tax of two hundred dollars in all
cases where the company does not pay the
| tax itself.
Brokers doing business under the act Of
the legislature of Georgia, approved De-
cember IA, 1894, and entitled IAN Act to
| provide for and regulate the business OF
Insurance brokers in this state, and TO au-
| thorlze insurance to be procured by them
| beyond the limits of the state upon proper
| ty within the state, and for other purpo-
ses," are expressly included, the meaning
and intent being to make the agents and
brokers referred TO responsible under the
pains and penalties Of this ordinance for
the specific tax Of two hundred dollars,
as provided for by ordinance of the city of
Savannah, adopted on the 25th day of Sep
TENDER, 1895
Every marine, accident, surety or other
insurance company doing business, wheth-
| or directly or through an agency, or
through a broker fifty dollars.
Every person who shall be sworn by the
mayor (who is hereby authorized to adj
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