The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-12-04

iofty-nNe one-hundredths per centum on
the value of such personal property what
soeVer owned or held ON the first day of
January, 1898, and if any person or part
hership shall engage in business as a
wholesale or retail dealer in goods, wares
or merchandise of any description what
soever after the first day of January,
lSSS. they shall pay a tax on
the value of such goous and merchandise
(as they may be possessed of on the day
of the date of their beginning business in
said city,. which tax shall be of such pro-
portion of said tax as the time left In
said year shall bear to the whole year
except such as may be exempt from tax
alton by the laws of this state or of the
United States.
Sec. 4, Every shipmaster, captain, SUI
percargo, agent or other officer of any
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 car
so or collect freight, except through a IL
censed broker or commission merchant
shall be considered a commission merchant
and pay the tax hereinafter prescribed for
commission merchants.
Sec. .. Every person transacting, or Of
fering 10 transact. any of the kinds of
business hereinafter specified whether in
connection with any other business or noO,
shall pay the tax hereinafter prescribed
for every separate place in which he shall
transact or offer to transact business, viz.
Auctioneers doing a general auction bus
iness) and commission merchant or auc-
uoneer doing a general auction business)
and broker, two hundred dollars.
Dealers in goods, wares and merchan-
disc, including dealers in drugs etc, dn
addition to liquor tax or license) as fol-
lows:
Dealers exclusively retail thirty dollars.
Dealers exclusively Wholesale or retail
dealers selling at wholesale, one hundred
dollars.
Dealers in liquor doing a wholesale busl-
ness, two hundred dollars.
Brokers in liquor, two hundred dollars
Banks or bank agent or agents of bank
ers engaged in buying or selling exchange.
including every person or company doing
a banking business, every bank with a
savings department attached every bank
without savings department attached,
and every savings bank, fifty dollars.
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 q 4 real estate, and every
produce grocery, and naval stores broker,
and every resident agent representing non
resident dealers, merchants and manufac-
turers, exclusive of brokers in liquor sew
enty-fve dollars.
Persons other than a pawnbroker en-
gagged in the business of lending money on
personal property, two hundred and fifty
dollars.
Brokers or agents buying and selling
futures on a margin, one hundred dollars
Brokers or dealers in stocks, bonds and
real estate, with the privilege of selling
same at auction. one hundred dollars.
Brokers who may handle or receive
goods on consignment, enc hundred dol
lars.
Ship brokers, one hundred dollars.
Dealers in butter lard and cheese, eigh-
ty dollars.
Dealers in hides, wax and tallow, eighty
dollars.
Brokers engaged in the sale of horses,
cattle or mules. who keep no stable for
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 one thousand dollars per annum.
Building and loan associations, fifty dol
lars.
Loan associations, doing a banking bust
ness. nfty dollars.
Every fire or life insurance company do
ing business whether directly or through
an agency, or through a broker, two hum
dred dollars.
Every agent or broker doing business in
the city of Savannah for every fire or life
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
he. 4
itself
Brokers doing business under the act of
the legislature of Georgia, approved Dec
IA, 1894 and entitled IAN Act to provide
for and regulate the business of insurance
brokers in this state, and TO authorize in
surance to be procured by them beyond
the limits of the state upon property with
in the state and for other purposes" are
expressly included, the meaning and in
tent being TO make the agents and brok-
ers referred to- responsible under the pains
and penalties Of this ordinance for the
specific tax of two hundred dollars as pro-
vided for by ordinance of the city of Sa-
vannah, adopted on the 25th day of Sep
TENDER 1886
Every marine, accident, surety or other
insurance company doing business, wheth-
er directly or through an agency, or
through a broker. fifty dollars.
Every person who shall he 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
insurance agent, fifty dollars
Keepers or proprietors Of hotels that con
tain seventy-five rooms or upward, one
hundred dollars.
Keepers or propretors of hotels contain
ing under seventy-five rooms, fifty dol
lars.
Sewing machine agents or agencies, ff-
ty dollars: the same for each and every
agency.
Dealers in sewing machines. fifty dol
lars.
Dealers in coal. one hundred dollars.
Dealers in stationery or books, selling
exclusively at wholesale, or at retail and
wholesale. one hundred dollars
Retail dealers in stationery or books.
thirty dollars.
Oil mills, fifty dollars.
Manufacturers of or dealers In fertilizers.
not paying tax as a commission merchant
one hundred dollars
Owners, proprietors, lessee or lessees of
cotton press establishments three hundred
dollars; every hand cotton press, twenty