The morning news., 1899-12-20
OFFICIAL.
CITY GOVERNM EMF.
Continued from Seventh Page.)

Continued from Seventh Page.)
Of January, 1900, and an taxes required of
persons commencing to transact any bus
ness for which a tax is required, after the
first day of January, 1900, or commencing
after that date to use vehicles and street
railway cars not then in use, or bringing
apy dog or dogs into said city shall be due
Immediately upon the commencing of such
business, using such vehicles, or bringing
such dog into the city. And all taxes of
every kind shall be payable to the city
treasurer; provided, nevertheless, that any
tax upon property assessed for the whole
wear may be peid quarterly, at the option
Of the taxpayer, computing from the first
day of January, 1860; but in the event that
any quarters tax is not paid when the
game is payable, then the treasurer shall
issue an execution for the amount
of the tax for the year remaining
unpaid, as hereinafter provided. But any
person or firm commencing business in this
city after July l, 1900, or running after that
date vehicles for the transportation Of
goods, wares or merchandise, or passen-
gers which were not run before that
date, upon making prompt return of the
same with n ten days after such business
has commenced, or such vehicles have
been run, he or they shall be taxed one
half of the yearly tax assessed by this
ordinance, provided said tax be paid with
III III lSSb hdyS SUCH T6luIn, OIner-
wise the entire tax shall be col
lected The term vehicle as used in this
section shall include street railway cars
Any real property, including new inn
provements, which shall become taxable
otter the first day of January, 1900. shall
be subject to taxation from the first day Of
the month Immediately succeeding the
time when the same becomes taxable. and
the owner or owners thereof shall pay
such proportion of the tax required by this
ordinance as the time left in the year 1900
shall bear to the whole year.
Sec. 10. If any person or corporation
shall refuse or neglect to pay any tax re-
quired by this ordinance within thirty
days after the same shall be due and pay
able as above provided, or shall neglect
Or refuse TO pay any double tax assessed,
as above provided for, twenty days after
notice has been served on such persons or
corporations of such assessment, the city
treasurer shall Issue executions therefor
and for the further sum of one dollar for
COSTS and the city marshal shall
proceed with such executions in
the same manner as sheriff
does under the executions from the
Superior Courts of this state, subject to
the provisions of the act of the genarel
assembly of the state of Georgia, passed
Feb. 27 1877. Every person or corporation
who shall pay his or its taxes on real or
personal property or both, promptly with
in fifteen days after the first of April, July,
October and Jonuary, the time hereinbe-
fore specified for the payment thereof,
shall be entitled to a deduction of 10 DER
ceutum of the amount thereof, and the
city treasurer is hereby directed to make
such deduction upon the receipt of the tax;
and every person or corporation who shall
pay any other taxes required by this ordi-
nance promptly within thirty days after
the same shall become due, shall be en-
ra14 1O4f -sAf 1 -
the amount thereof, and the city treasurer
is hereby directed TO make such deduction
upon the receipt Of the tax.
Sec. II. Every person transacting or Of
fering to transact, either of the kinds of
business hereinafter named who are in
business on the firsr day of January, 199D
shall, within thirty days after the first
day of January, 1900, take out a license
therefor viz: Every auctioneer, every
broker, every commission merchant ev-
cry plumber, Every barber and all others
doing business without any stock in trade;
every owner or lessee If a junk shop or
cotton picl;ery. every junk dealer every
vendor OF small wares, hucksters, hawk
ers, including dealers in ice cream fruit
and poultry, keercr of a cook stove or cook
shop; and it is hereby declared 10 be the
meaning of this ordinance that the license
granted 10 an auctioneer shadl not author
ize such auctioneer 10 sell for any tran
sient dealer unless such transient dealer
has first paid al taxes required of him
by this ordinance. Every licensed auction
Ger shall have the privilege OF appointing
one assistant cr,er. whose name shall be
recorded in the treasurer's office and en-
tered on the license issued. Aud no person
shall he permitted to be an auct.oneer or
vendue master until Re shall have COM
piled with the conditions contained i'm
section 1925 of the Revised Code of Geor-
eia, known as the Code of 1882. And in
every license taken out by the owner or
lessee of junk shop or cotton pickery,
or by junk dealer. it shall he distinctly
expressed that such junk shop or cotton
pickery or junk dealer, shah always be
subject TO the visitation or the police of
Ue city, and that such persons shall not
purchase from any one under the age Of
10 years, duplicate of which license, sign
"a by the person or persons taking out the
hame aFNd expressing his or their assent
10 such conditions, shall be retained by the
wy treasurer, and on refusal to sub
Hlit at any time to such visitation, or on
conviction in the Police Court of having
purchased from any one under the age of
10 years, such license shall be revoked,
ana such junk shop or cotton pickery shall
Immediately be closed by the Mayor. And
eNery such junk shop, junk dealer or cot
toh pickery license shan be subject 10 the
luIther condition that the same shall be
subject to revocation by the Mayor or Re
CSrder If. on examination before bin in
NE Police Court, he shall be satisfied and
snail so pronounce that any stolen prop
el'y is found in such junk SHOP or in the
session of any junk dealer; and such
condition shall be expressed n the license
Vi every such junk shop or dealer. Every
person required by the provisions of this
section, and by the ordinance passed in
council March IA, 1888, in reference 10 TAX
ing out licenses. who shall commence to
NNnSdCt offer transact in this CITY
any of the kinds of business mentioned in
tn's section, after the first day of jan
uafy, 1900 shall take out license before
eommencing business, as provided in said
ordnance, passed March Ia. 1888, which
sald ordinance is of force. The license