The morning news., 1899-12-20
Total


| water works, extension OF mains. S5O0 w
Total ...... ................$ $794, ,65S II
AN ORDINANCE.
An ordinance to assess and levy taxes
and raise revenue for the city of Savan-
| nah; for the regulation of certain kinds
of business in the corporate and jurisdic-
| tiOnal limits of said city; fixing penalties
| for the violation Of the revenue ordinances
| of said city, and for other purposes con-
| nected with taxes and revenue of said city
Section l. The Mayor and aldermen of
| the city of Savannah, in Council as
! Sembled, do hereby oTdain, That from and
after the first day of January, 1900, the in
| habitants of said corporate and jurisdic-
| tlonal 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 ex-
| empt from taxation by law shall pay to-
| ward the support of the government Of
said city, and for the safety, benefit, con-
| Venience and advantage 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, 1900
at the rate of one and forty-fve one-hun-
| dredths per centum upon the value there
of, except on such property as may be ex-
! empt from taxation under the laws of this
| state
Sec. 3. Every person and corporation
| owning or holding in trust or consignment
| household, kitchen OF office furniture, priv
! ate or professional libraries watches Jew
| elry, 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
! ,al a oh n NO. a
! tax at the rate of one and forty-hve one
| hundredths per centum on the value of
! such personal property whatsoever owned
or held on the first day of January 1900
| and if any person or partnership shall en-
gage in business as a wholesale or retail
! dealer in goods, wares or merchandise OF
any description whatsoever after the first
! day Of January, 1900 they shall paw a tax
| on the value of such goods and merchan-
| disc (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
proportion Of said tax as the time left in
| said year shall bear to the whole year eX-
cent such as may be exempt from taxa
| tion by the laws of this state or of ihe
! United States.
Sec L. Every shipmaster captain, su-
percargo. agent or other officer Of any yes
| sci, 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 IL
/ censed broker or commission merchant,
| shall be considered a commission mer-
chant and pay the tax hereinafter pre-
| scribed for commission merchants.
Sec. 5. Every person transacting, or Of
| fering TO transact, any of the kinds of
| business hereinafter specified (whether In
! connection with any other business or
uoO, shah pay the tax hereinafter pre-
| scribed for every separate place in which
he shall tralsact or offer TO transact bus
| mess, viz:
Auctioneers doing a general auction
| business) ard commission merchant or
auotioneer doing a general auction busi-
ness and broker, two hundred dollars.
Dealers in goods, wares and merchan-
| disc. including dealers in drugs etc. Tin
addition To hquor tax or icense), as fol-
lows:
conducting a department store, thirty dol
lars.
Dealers conducting a department store,
one hundred dollars.
Dealers exclusively wholesale, or retail
dealers selling at wholesale, one hundred
dollars: those conducting department
stores in no event paying a smaller tax
than that provided for in the preceding
| paragraph
Dealers in liquor doing a wholesale bus
| iness two hundred dollars.
Brokers in liquor, two hundred dollars.
Bank or bank agent or agents of bank
ers engaged IN buying or selling exchange.
| including every person or company doing
a banking business, fifty dollars; every
| hank without a savings department at
| tached, and every savings bank, fifty Col
| lars: every bank with a savings depart
| rent ati3c red, seventy-ive dollars.
Every person, firm or corporation, other
than those paying the license just nj II.
toned re lulred OF banks, and bankers buy.
ing and selling exchange, fifty dollars.
Cotton bickers. or brokers or dealers in
! stocks. SCOds aud real estate, AMI every
produce, grocery, and naval stores broker,
| and every resident agent representing
| nonresident dealers, merchants and man
ufacturcrs exclusive Of brokers In liquors,
| soventy-dve dollars.
Persons other than a pawnbroker en-
! gagged IN the business Of lending money on
| personal property, three hundred and iifty
! dollars.
Brokers or agents buying and selling Ia.
tures on margin, five hundred dollars.
Brokers or dealers Ia stocks, bonds, real
estate and live stock. with the privilege
Of selling same az auction, one hundred
4 dollars.