The Savannah morning news., 1904-12-24


Waterworks, duplicate COM
preSsorS ............. 1864 "a
Forsyth Park, Extension
walk as per contract $3.50. 1850 90
Emmett Park ...... .......... 1900 90
Resurfacing streets ......... 1000 90
Total .......- .I......... .$S14,S64 04
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, 1905,
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, 1905. at the rate of one and
forty-five one-hundredths per centun
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 inn
provements, which shall become taxa
Bile after the first day of January. 1905.
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 1905 shall
bear to the whole year.
Every person and corporation
owning real property in said city on
the first day of January, 1905, shall
pay taxes upon such real property
upon the assessment thereof lawfully
adopted.
The value of real property
to be taxed under this section of this
means of the assessment provided
for by the ordinance of the city on
that subject, or any ordinance
amendatory thereof.
Sec. g. Every person and corpora
ton owning or holding in trust or con-
signment household, kitchen or office
furniture, private or professional
musical instruments, billiard t. n
private residences, stocks in ~
corporations, bonds, notes, or OF f.
licences of debt, money, solvent fs
stock in trade, and every otheE hid
of personal property whatsoever,H dall
pay tax at the rate1 of
one and forty-five one-hundresiths
per centum on the value of
such personal property whatso-
ever owned or held on the first day
of January, 1905, 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, 1905, they shall pay a tax
on the value of such goods and mer-
chandise Gas 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 or said
tax as the time left in said, year shall
Dear to the whole year; provided,
nevertheless, that such tax for 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.
The value of personal property to be
taxed under this section of this ordin-
ance, the particulars and character of
the business for which a tax is required
under the fourth section of this ordin-
, ance, shall be ascertained by means of
the returns hereinafter prescribed.
Sec. 4. Every person transacting.
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:
Every shipmaster, captain, super
cargo, 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 commission merchant and
pay the tax hereinafter prescribed for
commission merchants.
Auctioneers and commission mer-
chants or auctioneers with the privi-
leEe OF selling at auction and having
salesrooms, two hundred dollars.
Dealers in goods, wares and mer-
chandise, including dealers In drugs,
etc. Qn addition to LIQUOR tax or
hcense), as follows
Dealers exclusively retail except
those conducting department store,
thirty dollars.
Dealers retail, auctioning goods.
one hundred dollars.
Dealers conducting a department
store, one hundred dollars.
Dealers exclusively wholesale. or re-
tan 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 doll
Banker or bank agent or agents OF
bankers engaged In buying or selling
e1change, Including every person or
company doing banking business.
nifty dollars.
Every bank or trust company with
out savings department attached,
hnq every savings bank. nifty dollars
Every bnnk or trust company with q
savings department attached, seventy
i've dollars