The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-12-07
THE MORNING NEWS: TUESDAY, DECEMBER Z, 1897

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sons negotiating loans on real estate, sew
| enty five dollars
burglar alarm companies or agents,
/ twenty five dollars
Dealers in bicycles or agents for sale Of
same. thirty dollars
Manufacturers of baking powders or
selt-rlsing -four. or both. fifty dollars.
retail dealers selling dressed poultry or
lresh meats. in addition 10 the tax of
| retall dealer. seventy dollars.
| Agencies ana other business not herein
! before specially mentioned, thirty dollars.
! hNery drummer, runner or other person
| Soicting trade or orders or business for
| anotheF or for himself whether resident of
| TINS CITY or elsewhere, and having no fixed
! place OF business in this city, and every
| peddier ana itinerant transient trader, and
| every transient person selling or Offering
TO sell by sample shall pay the same tax
| required OF resident and stationary deal
| eTs th the same articles. and no officer of
! the CITY shall be authorized TO reduce or in
/ dhyWlsS change such tax so required, nor
/ shaH such itinerant dealer be allowed to
! sell MS wares under the license OF any
| auctlcneer or under the name of any fac
| TOR or commission merchant who has paid
| ms tax as such, until he himself shall have
| paid all taxes required of him by this ord
| nance; provided, however, that any tran
| slent person transactiu4. or Offering to
! transact, any Of the kinds of business
mentioned in this paragraph selling or Of
! Ierlns only TO resident dealers or manufac-
! turers IN the specific article or commodity
| sold or offered by him or her, and not
| bringing into or keeping in the city and
STOCK Tor purpose of delivery. shah not be
! required to pay any tax or license fee.
Every person, company or corporation
! required by this section to pay specific
| or business tax shall take out license or
receipt, which shall state the business or
| occupation in which such persons, compa-
! ny or corporation is authorized to engage,
! ana which shall be exhibited TO the city
marshal, or his deputy a. any time upon
| demand And If any person, company or
| corporation shall engage IN any business
or occupation for which such license or
| receipt is required without first taking out
the same or who shall fail or refuse to
| eNhlblt the same upon demand
! to the city marshal, or his
! deputy, such person. comnanv
! or corporation shall upon con-
victiOn before the police court of the cItv
| of Savannah, be subject to a fine not to
| exceed one hundred dollars an& impri=-
| onment not to exceed thirty days either
| or both in the discretion of the court
Sec. D. The occupant of any premises
| where dog or dogs is or are kept shall
pay for every dog so kept an annual license
| OF one dollar. Upon payment of this IL
cense badge shall be issued to the per
! son paying the license for the dog. and
| every dog found running al large without
| such badge shall be impOunded and if
| not claimed in forty-eight hours, shall be
| disposed of.
! Sec. Z. The value of real property to
be taxed under the second section of this
! ordinance, shall be ascertained bv means
of the assessment provided for by the
| ordnance of the city on that subject. or
| any ordnance amendatory thereof; the
value of personal property to be taxed
under the third section Of this ordinance
| the particulars and characters of the
| business Tor which a tax is required I'M
der the fifth section Of this ordinance.
| and the number of dogs kept, as provided
| Ior IN the sixth section of this ordinance
shall be ascertained by means of the re-
turns hereinafter prescribed.
Sec. g. Every person and corporation
| owning real property in said city on the
| hrst day of January 1898, shall pay
| taxes upon such real property upon the
! assessment thereof adopted by council.
| Every person and corpora ton ov@ang or
| holding in trust or on consi gnment person
| al property in said city on the first day
| of January, 1898 liable to be taxed I'M
! der the third and fifth sections of this
| ordinance. except stocks in banks and
| banking associations organized under the
| laws of this state or of the United States,
! shall make a return thereof as provided
| by an ordinance of the city of Savannah,
| passed Jan. 4, 1896, touching the board of
I tax assessors and receivers for the city
! of Savannah, and under the rules and
| regulations of said board. The president
or acting president of any bank or bank
! ing association, located in said city, shall,
| by the first day of February, 1898 make
| return to the board of tax assessors
| and receivers OF all stockholders in such
! bank or banking association holding stock
| therein on the first day of January, 1898,
whether resident or nonresident, with
| the place and residence of and the num-
] lNTr &c
| the market value of such shares. In the
! event of a neglect or refusal of a preSi-
! dent or acting president of a bank or
| banking association to make the return
| required of him within the time specified,
| or to afford TO the board of tax assessors
| and receivers free access to the list of
| stockholders kept in the office or place
! of business of said bank or banking as
| sociation it shall be the duty of the board
! of tax assessors and receivers to obtain
| from the governor of the state of Georgia
| in the case of banks organized under
! the laws of this state, or from the con-
| uoller of the currency of the United
| States, in cases of banks organized I'M
! der the laws of the United States, the
! last preceding list of the stockholders OF
! such bank and assess therefrom the tax
! es to be paid by the stockholders thereof
| for their shares Every person liable to
| taxation under the fifth section of this
| ordinance shall make a return of the bus
! mess in which he is engaged and of the
number and character of vehicles by
which his tax is to be graduated by the
! board of tax assessors and receivers by
! the first day OF February, 1898, and every
| person commencing TO carry on any OF the
| said kinds of business or increasing the
| number of his vehicles, or commencing
! to keep and use vehicles, after The first
! thereof within ten days. after so com
/ mencing or increasing. Every person
! having a dog or dogs on the first day of
| January, 1898 shall make a return
| thereon to the board of tax assessors
| and receivers by the first day of Febru
| airy, 1928, and every person bringing
dog or dogs into the city after that date,
| to be kept here shall make similar re-
| turn within ten days after so bringing
in such dog or dogs.
Sec. g. All taxes hereby required for
real and personal property held on the
| first day of January, 1898, and for bust
ness in which any person shall be en-
| gagged al that date, and of persons hav-
ing vehicles and dogs in said city vat
that date, shall be considered as due
on the first day of January, 1898, and all