The Savannah morning news., 1904-12-24
OFFICIAL.

! tax upon property assessed for the
/ whole year may be paid quarterly, at
the option of the taxpayer. computing
/ from the first day of January, 1906;
4 but in the event that any quarters tax
is not paid when the same is payable,
/ then the Treasurer shall issue an ex-
ecution for the amount of the tax for
| the year remaining unpaid. as herein
! after provided. But any person or
| firm commencing business in this city
| after July l. l905,or running after that
/ date vehicles for the transportation OF
goods, wares or merchandise, or pas
| sengers, which were not run before
| that date. upon making prompt return
of the same within ten days, after such
| business has commenced, or such We
| hicles have been run, he or they shall
be taxed on half of the yearly tax as
sessed by this ordinance, provided said
tax be paid within fifteen days after
such return: otherwise the entire tax
shall be collected. The term vehicle,
as used in this section. shall include
street railway cars, automobiles, loco
mobiles, and all other motor vehicles.
Sec. T. If any person or corporation
shall refuse or neglect to pay any tax
required by this ordinance within thir-s
| ty days after the same shall be due
and payable as above provided. or shall
neglect or refuse to pay any double
| tax assessed, as above provided for.
| twenty days after notice has been
| served on such persons or corporations
of such assessment, the City Treasurer
| shall issue executions therefor and for
| the further sum of one dollar for cost,
| and the City Marshal shall proceed
with such executions In the same man
ner as a Sheriff does under the execu-
| tons from the Superior Courts of this
| State. subject to the provisions of the
act of the General Assembly of the
| State of Georgia, passed February ~,
1877, and acts amendatory thereof.
| Every person or corporation who
shall pay his or its taxes on real or
personal property, or both, promptly
| within fifteen days after the
first of April, July, October
| and January, the time herein.
before specified for the payment
thereof, shall be entitled to a deduction
of 10 per centum of the amount there
of, and the City Treasurer is hereby
directed to make such deduction upon
the receipt of the tax; and every per-
| son or corporation who shall pay any
other taxes required by this ordinance
promptly within thirty days after the
same shall become due, shall be en-
| titled to a reduction of 10 per centum
| of the amount thereof, and the City
| Treasurer is hereby directed to make
| such . reduction upon the receipt of the
tax.
| Sec. 8. Every person transacting
| or Offering to transact, either of the
| kinds of business hereinafter named
| who are in business on the first day OF
| January, 1905, shall, within thirty days
| after the first day of January, 1905,
take out license therefor, viz: Every
auctioneer, every broker, every COM
mission merchant, every plumber. every
barber and all others doing business
without any stock in trade; every
owner or lessee of junk shop or cot
ton pickery; every junk dealer, every
vendor of small wares, hucksters,
| hawkers, including dealers in ice cream,
fruit and poultry keeper of a cook
stove or cook shop; and 1t is hereby
declared to be the meaning of this or
| dinance that the license granted to any
| auctioneer shall not authorize such
auctioneer to sell for any transient
dealer, unless such transient dealer has
| first paid all taxes required of him by
[ this ordinance. Every licensed auc-
tioneer shall have the privilege of APP
| pointing one assistant crier, and who
| shall be a citizen of Savannah, whose
name shall be recorded in the Treas
urer's office and entered on the license
issued. And no person shall be per-
mitted to be an auctioneer or vendue
master until he shall have complied
with the conditions contained in Sec
ton 1862 of the Code of Georgia. And
in every license taken out by the owner
or lessee of junk shop, or cotton pick
| cry, or by a junk dealer, ii shall be
distinctly expressed that such a junk
shop or cotton pickery, or junk dealer,
| shall always be subject to the vista
ton of the police of the city. and that
such persons shall not purchase from
| any one under the age of 16 years, a
duplicate of which license. signed by
the person of persons taking out the
same, and expressing his or their assent
to such. conditions, shall be retained by
| the Clerk of Council, and on refusal to
submit at any time to such visitation,
or on conviction in the Police Court OF
| having purchased from any one under
the age Of 16 years, such license shall
be revoked, and such junk shop or cot
ton piclkery shall Immediately be closed
by the Mayor. And every such junk
shop junk dealer or cotton
pickery license shall be subject
to the further condition that
the same shall be subject to
revocation by the Mayor or Recorder
If, on examination before him In the
Police Court, he shall be satisfied and
shall so pronounce that any stolen
property is found in such junk shop,
or in the possession of any junk deal
er; and such condition shall be ex-
pressed in the license of every such
junk shop or dealer. Every person re-
quired by the provisions of this sec
ton, and by the ordinance passed in
Council March, 14th, 1888, in reference
to taking out licenses, who shall COM
mence to transact, or offer to transact.
in this city any of the kinds of bust
ness mentioned in this section, after
the first day of January, 1906, shall take
out license before commencing business.
as provided in said ordinance, passed
March 14th, 1883, which said ordinance
is OF force. The license herein provided
for shall be issued by the City Treas
urer. And IL any person transacting,
or offering to transact in said city,
either of the kinds of business in this
section specified, shall be found with
out such license displayed in a con-
spicuous manner In his, her or their place
OF business. he, she or they shall, on
conviction thereof in the Police Court
be fined in sum not exceeding one
hundred dollars, or Imprisonment not
more than thirty days. or both, In the
discretion Of the court.
Every person, company or corpora
ton required by this section to pay a
specific or business tax shall take out
n LICENSE or receipt. which shall state
the business or occupation in which
such person, company or corporation
is authorized TO engage, and which
shall be exhibited to the city marshal
or his deputy, at any time upon de-
corporation shall engage in any bust
ness or occupation for which such H.
cense or receipt is required without