The Savannah morning news., 1903-12-02
OFFICIAL.

ORDINANCES.
BY the Finance Commute
PREAMBLE.

City clocks Observation-Disclosures.
City lighting ..........''....'..'.
Dispensary e. .....................
Drainage and dry CULTURE.
Fire uniforms NEUTRALITY-SUSPICIOUS..
Fire department, maintenance.
Harbor and wharves ..........
Hospitals =. .....................
House drainage .................
House drainage, maintenance
Interest bonded debt ............
1ncidentalS NEUTRALITY-SUSPICIOUS..
Law department, incidentals e.
Laurel Grove Cemetery ......,..
Market =. NEUTRALITY-SUSPICIOUS..
Parks and squares ............
Parks and squares and streets,
tree planting NEUTRALITY-SUSPICIOUS..
Parks and squares, Emmett Park
improvement O.. .,..............
Parks and squares. artificial
stone pavement, Bull street
walk Forsyth Park ..........
Opening streets. including de-
ferred payments ...............
Paving streets ..................
Ponce .........-.'.' '''''..''''.'
Police uniforms ..."...............
Police reserve ...................
Printing and stationery ........
Public building. including re-
pairs to building corner West
Broad and River streets go.
Plumbing inspector ...,........
Storm sewers Neutrality-suspicious..
Salaries o.. ........... ......-........
Scavenger department ..........
Sink department, o. f. NJ. ....
Sinking fund NEUTRALITY-SUSPICIOUS..
Savannah Female Orphan Asy-
lun o.. ...................
Streets and lanes ..............
Streets Grading new ...........
StreetS) .............
Working Peoples Home ........
Waterworks, new maintenance
Waterworks, old, including
fountain on Montgomery
street e. ................
Waterworks, one-thrd dupl-
cate compressor and repairs.
Waterworks, extension ........
An ordinance to assess and levy
taxes and raise revenue for the city
of Savannah; for the regula ton 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 /. The Mayor and Aldermen
of the city of Savannah, in Council as
sembled, do hereby ordain, That from
anu al tCi tie III ~ Jay VI Jtilludl JOf
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 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
forty-f1ve one-hundredths per centuIn
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
of personal property whatsoever, shall
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
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-
cha n6fCa fhaxy No q
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. 4. 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 a licensed bro
ker or commission merchant, shall be
considered a commission merchant and
commission merchants.
sec. 5. Every persons transactIng,
or offering to transact, any of the
kinds of business hereinafter specified
whether in connection with any other
business or noO, 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 al
auction, two hundred dollars.
Dealers in goods, wares and mer-
chandise, including dealers in drugs,
etc. lin addition to liquor tax or
license), 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, including every person or
company doing banking business,
fifty dollars.
Every bank or trust company with
out savings department attached
and every savings bank, fifty dollars.
Every bank or trust company with q
savings department attached, seventy
five dollars
Every person, firm or corporation