The Savannah morning news. (Savannah, Ga.) 1900-current, 1903-12-04
OFFICIAL.
ORDINANCES.
By the Finance COMMITTEE
PREAMBLE.

of said government in sums estimated,
to-wit.
Board of Health -...............$
City clocks observation-disclosures.
City lighting ............,........
Dispensary .-.....'. .--','''''''
Drainage and dry culture......
Fire uniforms .....-...........''
Fire department. maintenance.
Harbor and wharves ...........
Hospitals -..--......- .'.''.'''s
House drainage .................
House drainage, maintenance
Interest bonded debt ............
Incidentals ........+..........'
Law department, incidentals e.
Laurel Grove Cemetery .......,.
Market .. .........................
Parks and squares ..............
Parks and squares and streets,
tree planting ........-..........
Parks and squares, Emmett Park
Improvement .....-.-.....:.:
Parks and squares. artificial
stone pavement. Bull street
walk. Forsyth Park ..........
Opening streets, including de-
ferred payments ...............
Paving streets ..................
Police e.. .....................
Police uniforms ..............,.....
Police reserve ..-..-..-.......'.-
Printing and stationery ........
Pubic DulIQlpS, lHCluQIu6 It-
pairs to building corner West
Broad and River streets 80.
Plumbing inspector ............
Storm sewers NEUTRALITY-SUSPICIOUS..
Salaries =. NEUTRALITY-SUSPICIOUS..
Scavenger department -.........
Sink department, U. f. NJ.
Sinking fund ....................
Savannah Female Orphan Asy-
lum &C.. .....-..... ....-........
Streets grading new ...........
Streets Cresurfacing gravel
streets) =. Observation-Disclosures.
Working Peoples Home ........
Waterworks, new maintenance
Waterworks, old. including
fountain on Montgomery
street =. NEUTRALITY-SUSPICIOUS..
Waterworks, one-third dupli-
cate compressor and repairs.
Waterworks. extension ........
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
offer to transact, business therein, ex-
cept such as are exempt from taxation
by law, shall pay toward the support
of 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 reak property in said city,
including improvements, shall pay
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
forty-five one-hundredths per ceptuIn
upon the value thereof except on such.
property as may be exempt from taxa
ton under the laws of this state.
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,
musical instruments, billiard tables in
private residences, stocks in money
corporations, bonds, notes, or other ev-
licences Of debt, money, solvent debts,
stock in trade, and every other kind
VI pei oOlol ElOBE - NndlSUtFEIs Slldu
pay a tax at the rate of one and forty
one one-hundredths per centum on the
value of such personal property what
soever owned or held on the first day
of January, 1904, and if any person or
partnership shall engage in business as
a wholesale or retail dealer in goods,
wares or merchandise of any descrip-
ton whatsoever after the first day of
January, 1904, they shall pay a tax
on the value of such goods and mer-
chandise (as they may be possessed Of
on the day of the date of their be-
ginning 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; provided,
nevertheless, that such tax for a por-
ton of the year shall in no event be
less than one-fourth of such annual
tax, except such as may be ex-
empt from taxation by the laws of this
state or of the United States.
Sec. a. Every shipmaster captain,
supercargo, agent or other officer of
any vessel. 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 licensed bro
ker or commission merchant. shall be
considered a commission merchant and
pay the tax hereinafter prescribed for
commission merchants.
sec. 5. Every persons transactlng,
or offering to transact, any of the
kinds of@business hereinafter specified
whether in connection with any other
business or noD, shall pay the tax
hereinafter prescribed for every sep
arate place in which he shall transact
or offer to transact business. viz:
Auctioneers and commission mer-
chant with the privilege of selling at
auction, two hundred dollars.
Dealers in goods. wares and mer-
chandise, including dealers in drugs,
etc. Gin addition to liquor tax or
icense), as follows:
Dealers exclusively retail, except
those conducting a department store,
thirty dollars.
Dealers conducting a department
store, one hundred dollars.
Dealers exclusively wholesale. or re-
tail dealers selling at wholesale. one
hundred dollars; those conducting de-
partment stores in no event paying a
smaller tax than that provided for in
the preceding paragraph.
Dealers in liquor doing a wholesale
business, two hundred dollars.
Brokers in liquor, two hundred dol
lars.
Banker or bank agent or agents of
bankers engaged in buying or selling
exchange, incluoing every person or
company doing a banking business,
fifty dollars.
Every bank or trust company with
out a savings department attached,
and every savings bank, fifty dollars.
Every bank or trust company with
fFac