The Savannah morning news. (Savannah, Ga.) 1900-current, 1903-12-26

An ordinance to assess and levy
taxes and raise revenue for the city
Of Savannah; for the regulation of GER
tain kinds of business in the corpor-
ate and jurisdictional limits of said
city; fixing penalties for the violation
of the revenue ordinances of said city,
and for other purposes connected with
taxes and revenue of said city.
Section 1. The Mayor and Aldermen
OF the city of Savannah, in Council as
Sembled, do hereby ordain, That from
and after the first day of January, 1904.
the Inhabitants of said corporate and
Jurisdictional limits of said city, and
those who hold taxable property within
the same, and those who transact, or
ofter to transact, business therein, ex-
cept such as are exempt from taxation
by law, shall pay toward the support
or the government of said city, and
for the safety, benefit, convenience and
advantage of said city, the taxes here
matter prescribed
Sec. 2. Every person and corpora
ton owning real property in said city,
including improvements, shall pay a
tax to be assessed by Council upon the
value of said property by the first day
OF April. 1904, at the rate of one and
torty-hve one-hundredths per centurn
upon the value thereof, except on such
property as may be exempt from taxa
ton under the laws of this state.
Any real property, including new i'm
provements, which shall become taxa
BILE after the first day of January 1904.
shall be subject to taxation from the
first day of the month Immediately
succeeding the time when the same be-
comes taxable, and the owner or own
ers thereof shall pay such proportion
of the tax required by this ordinance
as the time left in the year 1904 shall
bear to the whole year.
Every person and corporation
owning real property in said city on
the first day of January, 1904, shall
pay taxes upon such real property
upon the assessment thereof lawfully
adopted.
The value of real property
10 pc taxed under the second section
or this ordinance shall pc ascertained
by means of the assessment provided
for by the ordinance of the CITY ON
mat subject, or any ordinance amen
datory thereof.
Sec. 3. Every person and CORPORA
ton owning or holding in trust or con-
signment household, kitchen or Office
furniture, private or professional
libraries, watches. jewelry, plate
muslcal instruments, billiard tables In
private residences, stocks in money
corporations, bonds, notes, or other ev.
loences or debt, money, solvent debts
STOCK In trade, and every other kind
OF personal property whatsoever. shall
pay tax at the rate of
one and forty-five one one-
hundredths per centum on the
value OF such personal property what
soever owned or held on the first dav
Oh January, 1904, and IL any person oy
partnership shall engage in business as
wholesale or retail dealer in goods
wares or merchandise of any descrIn,
tlon whatsoever after the first dav -
January. 1904, they shall paw q tar
on the value OF such goods and ner-
chandise Gas they may be Possessed ,,F
on the day of the date OF their he
ginning business in said cityl. which
TAX snail be OF such proportion OF sald
YAK as the time left In said year shall
pear to the whole year; provided
nevertheless, that such tax for nor,
.lon OF the year shall In no event be
less than one-fourth OF such animal
TAX except such as may be eT-
empt from taxation by the laws OF this
state or OF the United States.
Ihe value OF personal property 10 he
taxed under this section OF this ordine
ahee, the particulars and charanter ~
me business for which tax Is reouired
under the fourth section OF this ord,o.
hnce, snail be ascertalned by means ~
the returns hereinafter preacrihea