The Savannah morning news., 1903-11-28
OFFICIAL.

taxes and revenue of said city.
Section l. 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
| jurisdctional 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
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-fve 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. 8. 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
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. 4. Every shipmaster, captain,
supcrcargo, 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
| 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 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 at
auction, two hundred dollars.
Dealers in goods, wares and mer-
chandise, including dealers in drugs,
| etc. lin addition to liquor tax or
| ncense), 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 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 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 a
savings department attached, seventy
| five dollars.
Every person, firm or corporation,
| other than those paying the license just
mentioned required of banks, and bank
| erS buying and selling exchange fifty
| dollars.
Cotton brokers', or brokers or deal
ers in stocks, bonds and real estate,
and every produce, grocery, and naval
| stores broker, and every resident agent
representing nonresident dealers, mer-
chants and manufacturers, exclusive
of brokers in liquors, seventy-five dol
| lars.
Persons other than pawnbroker en-
| gagged in the business of lending money
on personal property, whether a mort
| gage or bill of sale or other security
be taken or not, three hundred and
| fifty dollars.
A money lender as contemplated by
| this ordinance being one who carries
on the business of lending his own or
other peoples money, and not as a
stock and bond broker chartered bank,
private banker, negotiator of loans on
| realty, real estate agent, or dealer in
| bonds and stocks, but who carries on
the business of lending money on per-
sonal security or personal property
other than stocks and bonds, such an
one shall be deemed money lender.
Brokers or agents buying and selling
futures on margin, five hundred dol
| lars
Brokers or dealers in stocks, bonds.
real estate and live stock, with the
| privilege of selling same at auction, one
hundred dollars.
Brokers or dealers in real estate may
collect rents without paying further
| tax
Brokers who may handle or receive
| goods on consignment, one hundred dol
lars
Ship brokers, one hundred dollars.
Dealers in butter, lard and cheese,
eighty dollars.
Dealers in hides, wax and tallow.
eighty dollars.
Brokers engaged in the sale of horses,
cattle or mules, who keep no stables
for the sale of same, one hundred dol
lars.
Pawnbrokers, five hundred dollars:
said pawnbrokers shall be authorized
| to sell only goods pledged with them
and shall be subject to forfeiture of
| license by the Mayor for the sale of
other goods.
Proprietors of each pool room kept
or maintained in the city of Savannah