The Savannah morning news., 1900-12-29

ate or professional libraries. watches. Jew.
elry. plate. musical Instruments. billiard
tables IN private residences, stocks ~
money corporations. bonds. notes, or other
evidences Of debt money solvent debts
stock in trade. and every other kind OF
personal property whatsoever. shall pay a
tax Ar tho rate u one and forty-nve one
huulredths per ccntum on The value or
such psrsounl property Whatsoever Owned
or held on the nrsi day OF January 1901.
and II any person or partnership shall en-
gage iu business az Wholesale or retail
dealer ia goods. wares or merchandise o.
any description Whatsoever after the nrst
day Of January. 1901 they SHAH pay "A tax
on the value OF such goods aud merchan-
disc (aa they may De- possessed ~ on the
DAY Of the date OF their beginning business
In said eity1 which tax shall D. Of such
proportion Of said tax az The time hft IN
said year shah bear 10 the whole year eN-
ccpt such a. may De- exempt from taxa
ton by the laws Of shis state or Of che
United states.
Sec. T. Every shipmastcr, captain. su-
percnrg0. agent OF other officer OF any yes
sell Or other persons VINO mall charter Or
offer 20 charter bis vessel or who shali
sen goods OF articles 81 any kind from any
vessel or wharf personally purchase cargo
or collect freight except through H.
ccnsed broker or commission merchant.
shall b considered commission mer-
chant ard pay che tax hereinafter pre-
scribed Tor commission merchants.
Sec. G. Every person transacting. or Of
fcrlng to upuEact. any Of the kinds OF
business hereinafter specified whether IN
come elton with any other business or
uoD. SHAH pay the tax hereinafter pre-
scribed for every separate place IN which
he shall transact or offer 20 transact bus
mess viz:
Auciloncots doing a general auction
business) and commission merchant or
auctioneer .(doing a general auction husi-
ness1 ano broker. two hundred dollars.
Dealers ln goods. wares and merchan-
disc. including dealers IN drugs, etc. On
addition to liquor tax or iicense). 40 FOL
lows:
Dealers exclusively retail except those
conducting a department store, thirty dol
lars
Dealers conducting department storc.
one hundred dollars.
Dealers exclusively wholesale. or retail
dealers selling az wholesale one hundred
dollars: those conducting department
stores IN ~ event paying smaller tax
than that provided for IN the preceding
paragra ph.
mess. two hundred dollars.
Brokers IN liquor two hundred dollars.
Bank or bank agent or agents Of bank
era Engaged in buying or selling eXchang'.
including every person or company 1oiag
a banking business. ffty dollars. every
hank withour a savings department at
tached and every savings bank. nifty dol
lrrs: every bank with a savings depart
ment attached. scventy-hve dollars.
Every tarson. firm or corporation, other
than those paying the license just mem
toned required OF banks. and bankers
buying and selling exchange. nifty dollars
Cotton biokers. 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.
ufacturcrf. exclusive OF brokers IN liquors.
scvcnty-.tvc collars.
Persons ether than pawnhTokCr en-
gagged in the business OF lending money on
personal property, three hundred and fifty
dollars.
Brokers or agents buying and selling IN.
lures on margin. i've hundred dollars
Brokers or dealers in stocks. bonds. real
estate and live stock. with the privilege
OF selling same az auction, one hundred
doilare.
Brokers who may handle or receive
g3ois on consignment, one hundred dol
lars.
Dealers IN butter. lard and cheese. eighty
dollars
Dealers in hides. wax and talIow. eighty
dollars
Brokers engaged IN the sales OF horses
cattle or mules. who keep no stables for
the sale 81 same. one hundred dollars.
Dealers In horses. cattle or mules, who
keep no stable for the same. one hundred
dollars
Pawnbrokers. i've hundred dollars. said
pawnbrokors shall be authorized TO sell
only goods pledged with them and shall
be- subject 10 forfeiture OF license by the
Mayor FOR the sale 81 other goods.
proprletors OF each pool room kept or
maintained 10 the city OF Savannah for the
sals OF pools on races. shall pay the sum
OF fifteen hundred dollars per annum.
Build ug and loan associations. one hun
dred dollars.
Loan associations. doing a banking husl-
ness. one hundred dollars.
Every fire or life Insurance company do
ing business. whether directly or through
an agency, or through broker two nun
drcd dollars for each and every agency or
broker.
Every agent or broker doing business In
the city Of Savannah Cor every FIRE or life
Insurance compuuy which az may rvpTe-
sent IN any way. including each company
to wlGch he may send business. shall pay
the tax 81 two hundred dollars IN an
cases where the company does not pay che
tax itself
Brokers doing business under the act OF
the Legislature Of Georgia approved Dec.
H. 1895. and entitled An act 10 provide
for and regulate the business OF iusur-
snce brokers Ia this state. and TO author
he insurance to b. procured by them be-
yond the limits OF the state upon prop
criy within the state. and for other pur-
poses" are expressly included the mean
ing and Intent being to make the agents
and brokers referred 10 responsible under
the pains and penalties Of this ordinance
for the specific tax OF two hundred dol
lars AZ provided for by ordinance OF the
city OF Savannah. adopted on the 18th day
Of September 1895.
Every marine. surety or other Insurance
company doing business. whether directly
or through IN agency or through
dollars for each and every agency
or broker or attorney. Every such
agent. broker or attorney doing such bus
iness in the city % savannah Cor every
such company which he may present In
any way. shall pay a tax OF ffty dollars
in ai cases where the company dos not
ray The tax 1 self. and this provision shs
apply 10 any agent broker or attorney who
does business Cor a marine company on
what Is known as "opeu policies"
Every accident Insurance company do
Ing business. whittier directly OF through
an agency or through a broker. one hun
bred dollars for each and every assncy or
broker.
Every person Who SHAH be sworn by the
Mayor fwho g. hereby authorized 10 adj
minister the oath Tor such purposel as
public weghcr OF any goods, wares OF mcr-
chandiso. twenty-five dollars.
Every average or Insurance adjuster for
nrrunuuf far krhlfh h. a. mo- fha local