Newspaper Page Text
OFFU I VI,.
ORDINANCES.
PREAUBI.E.
Whereas. The administration of the govern
ment of the City of bavannah, for the fiscal
year 1888, w ill cause an expenditure iu the vari
oils denar:mourn of said government iu sums es
timated ns follows, to wit:
Board of Health
City Clocks
< ity Court
City lamps
Drama’o and dry culture
Fees
I-ire department
Harbor and w harves
Incidentals .
Laurel Grove Cemetery
Market
Park* aud squares..
Police..
printing and stationery
Police and fire uniforms ...
Public buildings
Quarantine
Salaries
Scavenger department
Streets and lanes
Paving streets
Water works
Sinking fund
Interest
Total *
Ax Ordinance to assess anil levy taxes and
raise revenue for the city of Savannah; for
the regulation of certain kinds of business in
the corporate 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 assembled, do
hereby ordain. That from and after the first
day of January, 1888. the inhabitants of said
corporate aud ju#sdictimial limits of said
city, and those who hold taxable prop
erty within the same, and those
who transact, or offer to transact,
business therein, except such as are exempt
from taxation by law, shall pay toward tbe sup
port of the government of said city, and for the
safety, benefit, convenience and advantage of
said city, the taxes hereinafter prescribed.
Sec. 2. Every person and corporation owning
real property in said city, including improve
ments, shall pay a tax, to tie assessed by Coun
cil upon the value of said projierty by the first
(jay of April. 1888, at the rate of two and one
eighth per centum of such value, except on
sueb property as may be exempt from taxation
under the laws of this State.
Sec. 3. Every person and corporation owning
or holding iu trustor on consignment household,
kitchen or office furniture, private or profes
sional libraries, watches, jewelry, plate, mu
sical instruments, billiard tables, in private resi
dences, stocks In money corporations, bonds,
notes and other evidences of dept, money
solvent debts, stock in trade, and every other
kind of personal property whatsoever
(except vehicles used for purposes of
pleasure and convenience and hereinafter other
wise taxed), shall pay a tax of oue-half of one per
centum on the value of such personal property
so owned or held on the first day of January,
1888, except such as may be exempt from taxa
tion by the laws of this State or of the Uuited
States. The foregoing phrase -‘stocks in money
corporations," shall not include shares in banks
or banking associations organized under the
authority of this State or the United States,
and located within the city of Savannah,
whether tbe owner of such shares reside in the
said city or elsewhere, but the tax ou such
(shares shall be three-teentbs of one per cent,
per annum, in accordance with tax law of the
State, but nothing in this or any other section
Of this ordinance shall be construed to require
any tax upon the capital of any bank or bank
ing association organized under the authority of
this State or of the United States, or to require
any tax upon the shares of stockholders in any
such bank or banking association at any greater
tate than is required for other monied capital
In the hands of individual citizens.
Sec. 4. Every shipmaster, captain, super
cargo, agent or other officer of any snip or ves
sel, or other person who shall charter or offer to
charter Ids vessel, or who shall sell goods or
articles of any kind from any vessel or wharf,
personally purchase cargo or collect freight, ex
cept through a licensed broker or commission
merchant, shall lie considered a commission
merchant, and pay the tax hereinafter pre
scribed for commission merchants.
Sec. 5. Every person transacting or offering
to transact either of the kinds of business here
inafter specified shall pay the tax hereinafter
prescribed for every separate place in which he
shall transact, or offer to transact business, viz:
Every auctioneer and commission merchant,
Cr auctioneer and broker, two hundred dollars;
Every dealer in goods, wares aud merehan
dise, including dealers in drugs, etc. (in addition
to liquor tax or license), as follows:
Every dealer exclusively retail, forty dollars;
Ewery dealer exclusively wholesale, or retail
dealer selling at wholesale, one hundred and
seventy dollars:
Every dealer in liquor doing a wholesale busi
ness, three hundred dollars;
Every banker or bank agent, or ageuts of
bankers engaged in buying or selling exchange,
including every insurance company doing a
banking business, two hundred and fifty dol
lars: every bank, fivehuudred dollars;
Every cotton broker, brokpr or dealer in stocks
and bonds, money broker, and every produce,
grocery and naval stores broker, exclusive of
brokers in liquor, seventy-five dollars;
Every ship broker, one hundred dollars;
Every dealer in butter, lard and cheese, eighty
dollars;
Every dealer in hides, wax and tallow, eighty
dollars;
Every broker for the sale of horses, cattle or
mules, who keeps no stable for the sale of the
same, eighty dollars;
Every dealer in horses, cattle or mules, who
keeps uo stable for the sale of same, eighty dol
lars;
Every p> T.broker three hundred dollars;
Every butlaing and loan association, fifty dol
lars;
Every loan association doing a banking busi
ness. two hundred dollars:
Every fire or life insurance company doing
business, whether directly or through an
agency,-two hundred dollars;
Every marine, accident or other insurance
comjmny doing business, w hether directly or
through'an agency, fifty dollars;
Every person who shall be sworn bv the
Mayor (who is hereby authorized to administer
the oath for such purpose) as a public weigher
of any goods, wares or merchandise, twenty-five
dollars;
Every local average or insurance adjuster,
other than an agent of an insurance company,
fifty dollars;
Every k icper or keepers of a hotel that con
tains seventy five rooms or upward, two hun
dred and -liars.
Every keeper or keepers of a hotel that con
tains under seventy-five rooms, and having fifty
rooms, one hundred dollars.
Every keeper or keepers of a hotel that con
tains under fifty rooms, fifty dollars;
Every sewing machine agenet or agency,
fifty dollars, the same for each and every
agency;
Every dealer in sewing machines, fifty dollars;
Every deaLr In coal, not paying tax as a
wholesale dealer, seventy-five dollars;
Every dealer in stationery or hooks, selling
exclusively at wholesale, or at retail aud whole
sale.-one hundred dollars;
Every retail dealer iu stationery or books,
forty dollars;
Every agent for or dealer in fertilizers, not
paying tax as commission merchant, one hun
dred and seventy dollars;
Every sailor boarding house keeper, fifty dol
lars;
Every runner for a sailor boarding-house,
twenty five dollars;
Every owner or owners, lessee or lessees, of a
cotton press establishment, throe hundred dol
lars; every hand cotton press, twenty-five dol
lars;
Every Ihe owner or owners, lessee or lessees,
of a junk shop, or junk dealer, one hundred and
fifty dollars;
A cotton picker}-, to be confined exclusively
to the purchase or sale of cotton, one hundred
and seventy dollars; and all buyers of loose
cotton, who buy from other than cotton mer
chants. one hundred and seventy dollars;
Every the owner or ownei-s of a steam cotton
gin eatahllshment, one hundred dollars;
Every commission merchant or factor, or ex
porter of cotton, lumber, naval stores or other
merchandise, foreign or coastwise, or agency,
or representative of firm of exporters, two hun
dred dollars;
Every stevedore, dfty dollars;
Every the owner or owners of a lumber yard,
seventy-five dollars;
Every dealer in brick, or agont for sale of
bricks, seventy-five dollars;
Every dealer in wood, forty dollars;
Every the keeper or keepers of a warehouse
for the storage of cotton, merchandise, goods,
et-: for cacti warehouse, forty dollars:
Every the owner or owners, lessee or keeper
of a billiard table, other than those used in pri
vate dwellings, fifty dollars for each table; for
every pool table or tables on which pool is
played, one hundred and fifty dollars;
Every the owner or owners, lessees or keepers
of a bagatelle table, twenty-five dollars for each
table;
Every tbe owner or owners of a ten-pin alley,
thirty dollars for each alley;
Ei ery the owner or owners of a saw mill or a
planing mill, with nr without lumber yard at
tached. one hundred and twenty five dollars,
and on each sash and blind factory or agency of
sash and blind factory, seventy-live dollars;
On the owner or owner* of every steam engine
used for hoist ing purposes, or any ot her busi
ness where steam is used, not regularly taxed,
as In this ordinance stated and enumerated,
twenty-firs dollani;
OFFICIAL.
Every cotton shipper, fifty dollars;
Every cotton weigher, twenty live dollars;
Every shoemaker, ten dollars;
Every merchant tailor, forty dollars;
Every circus, for each and every performance
in the city, two hundred dollars; nyiug bones,
or itinerant shows, one hundred dollars per week
or any part thereof;
Every grinder of a hand organ or strolling
band of musicians, five dollars per week:
Every theatrical woupe, minstrel troupe, or
Other troupe acting or performing in theatre or
public halls in this city, three dollars for each
performance;
Every persoD or partnership running a grist
mill, worked by steam, forty dollars: if worked
by horse power, twenty dollars; every person
running a flour mil. or flour and grist mill
driven by steam, eighty,dollars;
Every bread or cake bakery carried on by
means of steam machinery, one hundred dol
lars; if carried on w ithout steam, forty dollars;
Every mas er builder, mason or "mechanic,
anti other mechanics not otherwise taxed, taking
contract for work, architects, civil engineers,
surveyors, contractors other than builders,
twenty dollars;
Real estate collectors aud agents, and other
collectors and agents, and ticket ageuts and
scalpers, twenty-five dollars;
Every the keeper or keepers of an intelligence
office, ten dollars for each office:
Every mercantile or commercial agency, one
hundred and fifty dollars;
Every daily newsper printed by steam, one
hundred dollars: every weekly or other
newspaper, fifty dollars; every daily
newspaper worked by hand, twenty-five
dollars, and every weekly newspaper worked by
hand, ten dollars;
Every job printing office worked by steam,
gas or water motor, fifty dollars; If worked
without steam, gas or water motor, twenty-five
dollars;
Every manufacturer of soda water, selling
from founts, twenty-five dollars; and manufac
turing and bottling sola water, fifty dollars;
selling soda water from founts, ten dollars for
each fount;
Every public steam laundry, twenty-five dol
lars;
Every public laundry run without steam, ten
dollars;
Every bottler of beer or ale fifty dollars;
Every soap boiler and tanner, for each estab
lishment, ten dollars;
Every barber shop, four dollars for each chair
used;
Every person engaged in the business of gas
fitting or plumbing, or both, forty dollars; but
every plumber and gastitter shall, on or before
Feb. 15, 1388. make and file with the Clerk of
Council a bond iu the sum of $2,000, wit h good
and sufficient securities, to be approved by the
Mayor, conditioned to answer over to said cor
poration for all damages it may sustain by rea
son of the negligence or defaul t of such plumber
or gastitter in negligently closing or leaving
open excavations in the public streets;
Every daguerrean artist, photographer, m
-brotyper an-.l portrait painter, twenty-five dol
lars;
Every steamboat, vessel or other agency, fifty
dollars; every agency for ocean steamships,
each line, one hundred dollars;
Every cotton factory, one hundred dollars;
Each"and every coppersmith or manufacturer
of stills, fifty dollars;
Every ice factory, one hundred dollars;
Every wholesale dealer In ice, one hundred
dollars; every retail dealer ill ice, ten dollars:
Each and every museum, twenty-five dollars;
Every gas company, five hundred dollars;
every electric light company, three hundred
dollars;
Every restaurant or eating house, without
liquor liceuse, twenty-five dollars;
Every rice pounding or cleaning mill, with or
without grist mill attached, two hundred aud
fifty dollars;
Every fortune teller or astrologer, twenty-five
dollars;
Every telegraph company or agency, five
hundred dollars ; each and every telephone com
pany or exchange, six huudired dollars; each
independent telephone of two stations, two dol
lars ad fifty cents.
Every street railroad company, two hundred
dollars, and iu addition thereto, as part of the
same tax, twenty dollars for each and every car
employed by such company in the city:
Every keeper of a skating rink, twenty-five
dollars;
Eveiy undertaker or coffin warehouse, forty
dollars;
Every person engaged in loading or unloading
vessels by horse power, twenty-live dollars for
each hoisting apparatus used;
Every express company, three hundred dol
lars, and in addition thereto, ns a part of same
tax, ten dollars tor every one-horse baggage ex
press wagon, aud eighteu dollars for every two
horse baggage express wagon employed by such,
company;
Every bill poster or distributor, ten dollars:
Every blacksmith shop, each forge, eight dol
lars;
Every owner, proprietor or keeper of a “buck
et shop" or a place where futures are sold, five
hundred dollars;
Every qooper shqp, twenty dollars;
Every carriage repository, one hundred dol
lars; every carriage shop for manufacturing or
repairing,’ twenty-five dollars;
Every cigar manufacturer or retailer, twenty
dollars;
Every dye house, twenty dollars;
Every millinery eatablisnment, ten dollars;
Every gunsmith establishment, ten do'lars;
Every foundry, fifty dollars; machine shop,
fifty dollars; every foundry 1 and machine shop,
one hundred dollars:
Every menagerie, fifty dollars per day:
Every marble and stone yard, eighty dollars;
Every oyster and fish dealer, forty dollars;
Every shipping master, one hundred dollars:
Each and every shooting gallery, one hundred
dollars;
Every the owner or owners of every green
grocery, one hundred dollars;
Every stencil cutter, twenty dollars;
Every tailor not registered as a merchant, ten
dollars;
Every wheelwright, twenty dollars;
Every the owner or owners of a marine rail
way or dry dock, fifty dollars;
Every dealer paying a tax as a whole
sale dealer shall be permitted to do any
business hereinbefore taxed, paying a less
tax than tax for a wholesale dealer, without
paying any other specific tax;
Every person enfeaged in the business of
transporting or carrying goods, wares, mer
chandise, passengers or baggage, for hire, by
means of wagons, drays, trucks, carts, omni
buses, or carriages of any descriplion, or of let
ting carriages or other vehicles for hire shall
pay a tax according to the number and charac
ter of vehicles employed in such business, viz:
every person employing one one-horse cart or
wagon, eight dollars, ever)- person employing
one oue-horse dray or truck, ten dollars, every
person employing one oue-horse cab, hack
or buggy or vehicle of any description, ten dol
lars; every person employing one two-horse cart
or wagon, dray or truck, eighteen dollars; every
person employing one two horse cab, hack,
buggy omnibus, carriage, or vehicle of any
description, eighteen dollars; every person em
ploying one three-horse dray or truck, twenty
five dollars; every person employing one four
horse dray or truck, thirty-five dollars: every
person employing one four-horse omnibus, forty
dollars, aud the tax to lie paid by auy person
employing more tliauone vehicle of the same or
different kinds, shall be according to the num
ber of vehicles employed, at the rates above
specified.
Every keeper of a sale and feed stable, eighty
dollars; but nothing herein contained shall
authorize the keeper of such sale and feed stable
to sell any live stock of any other person with
out first paying tbe brokers' or dealers' tax, as
required under this ordinance; every keeper of
a public or livery stable, eighty dollars: every
keeper of a feed stable only, fifty dollars: aud
In addition thereto, as part of the same tax, ac
cording to the number and character of any
vehicles employed in such business, either by
letting for hire or in the transportation of
goods, passengers, or baggage, at the rates
above specified for taxes to be paid by persotis
engaged in the business of transporting, etc.,
for hire;
Every person employing or using one or more
vehicles of any sort to he drawn by one or more
horses or mules in connection with any business
in which he may be engaged, for the purpose of
delivering goods sold by him or her, or in any
othe manner, shall pay in addition to the spe
cific lax required of him for such business aud
as part, thereof, a graduated tax similar to that
hereinbefore required of persons engaged in the
business of transporting, etc., for hire, accord
ing to the number and character of such vehi
cles and at the same rate;
Every huckster, including dealers in ice
cream, fruit, small paint shops, vendors of
small wares, and keepers of a cook stove or
cook shop, ten dollur';
Every street dealer in poultry, for which a
baiige shall he issued, fifteen dollars:
Eveiy drummer, runner, or other pei'sonß
soliciting trade or orders, or business for
another or for himself, wuether resident of this
city or elsewhere, and having no fixed plm-e of
business in this city, and every is'ddler and
itinerant transient trader, and every transient
person selling or offering to sell by sample, shall
pay the same tax required of resident and sta
tionary dealers in the same articles, and no
officer of the citv shall be authorized to reduce,
or in anvw ise change such tax so required, nor
shall such itinerant dealer bo allowed to sell his
wares under the license of any auctioneer, or
under the name of any factor or commission
merchant who has paid his tax as such, until
he himself shall have paid all taxes required of
him by ibis ordinance; provided, however, that
any transient person transacting or offering
to transact any of the kind of
business mentioned In this paragraph,
selling or offering only to lesident dealers or
manufacturers In tbe specific article or com
modity sold or offered by him or her, and uot
bringing into or koepiug iu tho city auy stock
THE MORNING NEWS: THURSDAY, DECEMBER 22, 1887.
OFFICIAL.
for purpose of delivery shall not be required to
pay any tax or license fee
Sec. 6. Every person keeping and using one
or more vehicles of any sort to be drawn by one
or more horses or mules, for purposes of pleas
ure or convenience, shall pay a tax graduated
according to the lumber and character of such
vehicles, at the rates aliove prescribed for per
sons engaged iu the business of transport ing
goods, etc., for hire, but such vehicles shall not
be otherwise taxed.
See. 7. The occupant of any premises where
a dog or dogs is or are kept, shall pa.v for every
dog so kept an annual tax of one dollar. Upon
payment of this tax a badge shall lie issued to
the person paying the tax for the dog; and
every dog found running at large without such
badge shull lie impounded, and if not claimed
within forty -eight hours shall lie disposed of.
Sec. 8. The value of real property to be taxed
under the second section of this ordi
nance shall be ascertained by means of the
assessments provided for by tbe ordinances of
the city on that subject, or any ordinance
amendatory thereof; the value of personal
property to be taxed under the third seetiou of
this ordinance, the particulars and character of
the business for which a tax is required under
the fifth section of this ordinance, the number
of vehicles used or kept, qnder the sixth sect ion
of this ordinance, and the number of dogs kept
as provided for in the seventh section of this
ordinance, shall lie ascertained by means of the
returns hereinafter prescribed
Sec. 9. Every person and corporation own
ing real property iu said c.ty on the first day of
January, 18oS shall pay taxes on such real prop
erty upon the assessment thereof as adopted by
Council. Every person and corporation owning
or holding in trust, or on consignment personal
property in said city ou the first day of January,
1888, liable to be taxed under the third and fifth
sections of this ordinance, except stocks in banks
and banking associations organized under the
laws of this State or of the United States, shall
niakeareturn thereof to the City Treasurer with
in twenty days after that. date; and all returns
of personal property sh ill be inspected as soon
as they are made by a person to be desig
nated by the Finance Committee of
Council, who shall carefully and critically
examine, tim same, and if he finds, or has
cause t believe, that such return is not prop
erly made so as to show the amount of personal
property owned by the person or persons or cor
poration making the return subject to taxation,
then he shall forthwith proceed to assess the
said personal property of said person or cor
poration at its true value, as near as can be as
eertained by him, and as soon as tbe same is
made he shall seud a copy of the same to the
person or corporation whose return is thus cor
rected; and the person or corporation whose
return is thus corrected shall have the right, to
appeal from such corrected return to the Com
mittee ou Assessments of the City Council
within ten days after the mailing of the notifi
cation of the correction of said return; and said
committee shall hear such return as soon as may
be convenient thereafter.uotifylug said appellant
of the time and place of hearing said appeal;
and after hearing such appeal the said Commit -
tee oh Assessments shall fix the return of said
person or corporation at such sum as may, in
their opinion, tie correct and just., and shall iin
mediately notify such party- of the sum so fixed
by them; and the said person or corporation
may. within four days of the rendition of such
judgmeut. appeal therefrom to tbe Mayor and
Aldermen of the city of Savannah, where such
appeal shall be heard and determined as other
appeal cases arc heard and determined by the
Mayor and Aldermen of the city of Savannah;
and the judgmeut of the Mayor and Alileruien
of the city of Savannah shall be final and deter
mine the amount upon which the the Cit v Treas
urer shall collect the taxes prescribed by the
third and fifth sections of this ordinance; if
the return of personal property, as made bv the
person or corporation, shall be accented by the
person so designated by the Finance Committee
ot Council, lie shall indorse the same as accept
ed and hand the same to t he City Treasurer, who
shall assess thereon the tixes to be paid by the
person or corporation making such return. Hut
in the event there is no uppeal from the is-ess
meut so fixed by the person appointed to ex
amine and correct the same, or no appeal H orn
the assessment fixed by the Committee on As
sessments, then said assessment so fixed shall
be the amount upon which the City Treasurer
shall assess the taxes to be paid by the person
or corporation making such return. The Presi
dent. or acting President, of every such b ink or
banking association, located in sai l city shall
within twenty days a.ier the first day of
January. 1888, make a return to t ie City Treas
urer of all stockholders in such bank or liauking
association holding stock therein on the first
day of January. LBB, whether resident or non
resident, with the place and residence of and
the number of shares held by each, and show
ing the market value of such shares. Every
person liable to taxation under the fifth and
Sixth sections of this ordinance shall make a re
turn of the business in which he is engaged, and
of Ihe number and character of vehicles by
which his tax is to lie graduated, to the City
, Treasurer, within twenty days after the first
day of January. 1888, and every person com
mencing to carry on auy of the said kinds of
business, qr increasing the number of his ve
hicles, or commencing to keep and use vehicles,
after the first day of January, 1888,
shall make a return thereof within ten days
after so commencing or increasing. Every per
son having a dog or dogs on the first day of
January, 1888, shall make a return thereof to
the City Treasurer within twenty days after
that date, and every person bringing a dog or
dogs into the city after that date, to he kept,
here, shall make a similar return within ten
days after so bringing in such dog or dogs. And
all such returns of persons or corporations shall
be inspected by a person designated by the
Finance Committee as soon as tt is practicable
so to do. and if he finds, or has cause to believe
that such return is not properly made, then he
shall forthwith proceed to correct such return,
and after he shall have corrected the same, he
shall, at as early a day as possible, notify the
lierson or corporation of such corrected return
from which correction the tierson or corporation
whose return is corrected may appdal. as pro
vided in the case ot appeals from assessments
of personal' property, and the same proceedings
tna.' be had under said appeal; but if no correc
tion is deemed necessary by the person so ex
amining such returns, he shall indorse the -.atiie
as correct, and hand t he same to the City Treas
urer, who shall determine therefrom the taxes
to be paid by such person or corporat ion tinder
the fifth and sixth sections of this ordinance.
Sec. 10. AU such returns may be made either
in person or by agent or attorney, and shall set
forth the market value of all property liable to
be taxed ad valorem, except real property, but
shall be ou oath or affirmation that the return
is true, and that the lierson for whom the re
turn is made is not liable to any other tax, and
has no other property In said city liable to
taxation under this ordinance: and it shall lie
the duty of the Treasurer or Ids assistant to re
quire such oatli or affirmui ion in every instance
without exception—the Treasurer or his assist
ant being hereby authorized, for the purpose of
this ordinance, to administer such oath or
affirmation. But the return above required of
flic President or acting President of a bank or
banking association, shall be made by such
President or acting President himself, and need
not state more than is required in th ninth sec
tion of this ordinance. And if any person, re
quired to make any such return, shall refuse or
neglect to do so within the time
specified for the same, he or she shall,
on conviction thereof in the Police
court, be fined in a sum not exceeding one hun
dred dollars, or imprisoned not more than thir
ty days, or both, 1n the discretion of the court.
And it shall further be the duty of the person
designated by the Finance Committee of Coun
cil to correct returns of iiersonal property, etc.,
in the event of any such refusal or neglect to
proceed forthwith to make the return himself,
from the best information he can obtain, w ithin
ten days, or as soon as practicable after such
return was due from the jierson from whom It
was required, and to notify such defaulter there
of in writing, within ten days after making
such return, and lie shall hand such return so
made by him to the City Treasurer, who shall
assess a double tax against such defaulter ac
cording to the nature of the tax, w hether spe
cific or ad valorem. Any person or
corporation double taxed under
this ordinance may appeal to Council
for a reduction of such double tax, provided
the same is done within thirty days after the
said double tax is assessed; and in tbe event of
a neglect or refusal of a president or acting
president of a bank or banking association lo
make the return required of him within the
time specified, or to afford to the City Treasurer
free access to the list of stockholders kept in
the office or place of business of said bank or
banking association, it shall lie the
duty of the Treasurer to obtain from the
Governor of the State of Georgia, in the case of
banks organized under the laws of this State, or
from the Comptroller of the Currency of the
United States, In cases of banks organized un
der the laws of the United (States, the last pre
ceding list of the stockholders of such bank,
and ass ss therefrom the taxes to be paid by
the stockholders thereof for their shares.
Sec. 11. All taxes hereby required for real and
Sersonal property held ou the first day of
anttary, 1888, and for business in which any
lierson shad lie engaged at that date, and of
persons having vehicles, and dogs in said city at
that date, shall bo considered as due ou the
flrat day of January. 1888, and all taxes required
of persons commencing to transact any busi
ness, for which a tax is required, after the first
day of January. 1888, or commencing after that
(late to use vehicles not then in use, or bringing
any dog or dogs into said city, shall be due im
mediately upon the commencing of such busi
ness, using such vehicles, or bringing
such dog into the city. And all taxes, of
every kind, shall be payable to tbe City
Treasurer; provided, nevertheless, that any tax
upon property assessed for tbe whole year may
be paid quarterly, at the option of the tax
paver, computing from tbe first of January,
1886. but in the event that any quarter's tax is
OFFICIAL.
not paid when the same is payable, then the
Treasurer shall issue au execution for the
amount of the tax tor the year remaining un
paid, as is hereinafter provided. Rut ar.v person
or firm commencing business in this city after
July i, ISMS, or running after that date vehicles
for the tuaasportation of goods, warns or mer
chandise, oi Keeping or using for pleasure or
convenience any vehicle or vehicles, which were
not nm befoi-e that date, upon making prompt
return of the same Within ten days after .such
business has commenced, or such vehicles have
been nm, he or they shall tie taxed one-half of
the yearly tax assessed by this onhuance, pro
vided such tax be paid within fifteen days after
such ret turn, otherwise the entire tax shall be
collected.
Sue. li. If any person or corporation shall re
fuse or neglect to puy auy tax required by this
ordinance, within thirty days after the same
shall Is- due and payable as above provided, or
shall neglect or refuse to pay any double bye
assess 'd as above provided for, twenty days
after notice lavs been served on such person or
corporation of such assessment, the City Treas
urer shall issue execution therefor, ana for the
further sura of one dollar tor costs; and ttie City
Marshal shall proceed with such executions in
the same manner as a Sheriff does under execu
tions from the Superior Courts of tills
State, subject to the provisions of the
act of the General Assembly of the
state of Georgia, passed February ii, 1887.
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, Octolier and January, the
time herein specified for the payment thereof,
shall be entitled to a deduction of ten per centum
of the amount thereof, and the City Treasurer
is hereby directed to make such deduction upon
the receipt of the tax; and every person or cor
poration who shall pay any other taxes required
by this ordinance promptly within thirty days
after the same shall become due shall be enti
tled to a deduction of ten per centum of the
amount thereof, and the City Treasurer is hereby
directed to make such deduction upon the re
ceipt of the tax.
BBC. 13- Every person transacting or offer,
ing to transact either of the kinds of business
hereinafter named; who are in business on the
first day of January, 1888, shall, within thirty
days after the first day or January, 1888, take
out a license therefor, viz; every auctioneer;
every broker; every commission merchant;
every plumber: every barber, and all others do
ing business without any stock in trade; every
owner or lessee of a juuk shop or cotton pick
ery; every jnuk dealer; every vendor of small
wares, huckster, hawker, including dealers in
ice cream, fruit and poultry, keeper of a cook
stove or cook shop; and it is hereby declared to
be the meaning of this ordinance that the
license granted to an auctioneer shall not au
thorize such auctioneer to sell for auy transient
dealer, unless such transient dealer has first
paid all taxes required of him by thisordinance-
Every licensed auctioneer shall have the
privilege of appointing one assistant crier, w hose
name shall be. recorded in the Treasurer's office
ami entered on .the license issued. And no per
son shall be permitted to be an auctioneer or
vendue master until he shall have complied
with the conditions contained in section !1 Jo of
the Revised Code of Georgia, known as tiie
Code of 1882. And in every license takeu out
h\ the owner or lessee of a junk s opor cotlon
pickery, or by a junk dealer, it shall be dis
tinctly expressed that such junk shop, or cot
ton pickery, or junk dealer, shall always be
stbject to the visitation of the police of the city,
and that such persons shall not purchase from
any one underthe age of sixteen years, a dupli
cate of which license, signed by the person or
persons taking out the same, ami expressing
his or their assent to such conditions, shall be
retained by the City Treasurer, and on refusal to
submit at any time to such visitation, or on
conviction in the Police Court of having pur
chased from any one under the age of sixteen
years, such license shall lie revoked, and such
junk shop or cotton pickery 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, if, on examination before him in the
Police Court, he shull be satisfied amt shall so
pronounce that any city, corporation or pri
vate property is found in any such junk shop,
or in the possession of any junk dealer; and
such condition shall be expressed in the license
of every such junk shop or dealer.
Every person required by the provisions of this
section and by the ordinance jiassed in Council
Ma rch 14, 1888. in reference to Ia king out
licenses, who shall commence to transact or
offer to transact in this city any of the kinds of
business mentioned in this section, after the first
dav of January. 1888, shall take out license he
fore commencing business, as provided in said
ordinance passed March 11, 1863, which said or
dinance is of force.
The license herein provided for shall he issued
by tbe City Treasurer. And if any person tturis
acting, or offering to t ransact, in said city, either
of the kinds of business in this section specified,
shall tie found without such license displayed in
a conspicuous manner in his, her or their pluce
of business, he or she shall, on conviction there
of in the Police Court, be fined in a sum not ex
ceeding one hundred dollars, or imprisoned not
more than thirty days, or both, in the discretion
of the court.
Sec. 14. On and after the first day of January.
1888. the price of a license to sell malt, vinous
or spirituous liquors at retail within the corpo
rate and jurisdictional limits of said city lor
one year, shall be two hundred dollars net,
without discount; but a license to sell at reiail
may be issued upon paying one-fourth of the
sum due for yearly license and upon giving
notes with indorsements or sureties satisfactory
to the Mayor, to secure the payment of the
other three-fourths of said sum m three equal
payments on the twelfth of March, twelfth of
June and twelfth of September, 1887, the said
payments to be made whether person giving
notes or surety shall go out of business or not;
and the applicant shall be required to submit ns
securities two responsible freeholders of this
city as a prerequisite to the issue of sa'd license;
(no officer, clerk or employe of the city
shall be taken as security on such bonds, nud it
shall be the duty of tbe Mayor to puss upon
sueb bonds before any license is issued hereun
der), and no license for the sale of malt, vinous
or spirituous liquors, shall cover any other busi
ness whatever than the sale of malt, vinous or
spirituous liquors, and shall apply to but on e
place for thesa'e of said liquors, whether under
one roof or otherwise, under a penalty of not
more than one hundred dollars, And no bar
room shall be licensed which has not an entrance
to it stearate and distinct from tin- entrance to
tbe dwelling; and the license shall be forfeited
for a second violation of any State law or city
ordinance; and in the case of forfeiture, the
license shall not tie renewed for the space of two
years, except by the permission of Council.
And it shall be the duty of the Clerk of Coun
cil to publish quarterly an alphabetical list of
all persons licensed to sell liquors as aforesaid.
All such licenses shall be taken out by persons
already engaged in business within thirty days
after the first day of January, 1888, and in the
case of persons wishing to commence business
later in the year, before commencing business;
and any denier in liquors as aforesaid, failing or
refusing to take out a license to sell liquors ns
aforesaid, shall be liable to a penalty of not
more than one hundred dollars for every day
any such person may sell without a license, or
be imprisoned for thirty days, or both.
Every drummer, runnel* or other person,
whether resident of this city or elsewhere,
mul having no fixed place of busi
lies tin this city, dealing in malt, vinous or
spirituous liquors, transacting or offering to
transact such business, shall pay the same tax
required of resident and stationary dealers in
malt, vinous orspiritous liquors
Sec. 15. Every person transacting or offering
to transact the business of transporting or car
rying goods, etc., passengers or baggage for
hire, by means of wagons, drays, trucks 01-
other vehicles; and every keeper of a public or
livery stable employing such vehicles in his busi
ness.' and every other person keeping and using
vehicles in other kinds of business, shall, upon
paying the tax hereinbefore prescribed, take
out a badge, which will l>e furnished by tbe City
Treasurer for each vebiele to be employed in
such business (the numlier of vehicles to be
employed to lie stated on oath), which shall he
placed in a conspicuous piuce on such vehicle
except vehicles kept by keepers of public or
livery stables, to be let for hire, and vehicles
used for pleasure or convenience—and any per
son tiring or employing any vehicle onsucb busi
ness, without such a badge affixed, except os
aforesaid, shall, on conviction thereof m the
Police Court, be fined in a sum not exceeding
one hundred dollars, or Imprisoned not more
than thirty days, or both, In the discretion of
tbe Court.
Kec. 16. The ordinance of November 16,
1813, requiring badges to be taken out for dogs,
and prescribing other regulations for dogs, so
far as the provisions of lb-- same are not incon
sistent with this ordinance, is hereby reor
dained and declared to be in full force.
That the City Treasurer lie and he Is hereby
directed to report to Council at the first meeting
in every quarter, the amount cf money ex
pended by each committee up to date of
report. anil as soon us any committee making
any disbursements shull have reached the limit
provided in the budget, the Treasurer shall at
once notify the chairman of such committee.
Sec. 17. It shall be lawful for the Mayor of
said city, with the concurrence of the Finance
Committee, to amioiiit, within thirty days after
the first day of January, 1888, a competent per
son, whose'duty it shall be to re ort to the City
Treasurer, from time to time, all persons iusahl
city required to make any return or take out
snv license required by this ordinance, who
shall neglect, or omit to do so, and
all property subject to taxation, but
not returned, and to assist the said
Treasurer in making returns for and assessing
taxes against such defaulters, as provid 'd in
the fon-goihg sections of this ordinance, and to
perform such other duties iu conned ion with
the assessment and collection of ' axes as max
OFFICIAL.
l>' minimi of him by the said Mayor and
Finance Committee. And such person shall
continue in the |>erforontnce of his duties only
so long as his services shall le considered neces
sary by the said Mayor and Finance Committee,
Mild shall receive such compensation as they
fb&ll specify.
Skc. !8. This ordinance shall lie subject to
alterat ion and repeal, iu whole or in part, at any
time during the year 1888. should it be deemed
advisable; and tin such amendment or rtqwal iu
any particular shall be coustrued to impair the
right of Council to assess and levy a tax tor the
w hole of said year *.BBB, whenever made.
Sec. ill. All ordinances and parts of ordi
nances conflicting wit h the provisions of this
ordinance are hereby repealed; provided never
theless, tliAt. so much aud such parts or ordi
dinances heretofore passed as provide for the
issuing anti enforcement of executions for any
tax or assessment or part of a tax or assess
ment required by any such ordinance and now
remaining unpaid, snail continue and remain of
force so ns to authorize the Treasurer to issue
such executions, ami the Marshal to collect the
same, until such tuxes or assessment shall bo
fully paid.
Ordinance read in Council for the first time
December 14th, 1887, and published for informa
tion. FRANK K. REBAKKK,
• Clerk of Council.
An Ordinance to permit the Central Railroad
and Banking Company of Georgia, the Ocean
Steamship Company of Savannah, or such
railroad corporation (now existing or hereaf
ter to lx formed*as the said last named cor
poration may designate, to run a track from
the present system of tracks on River street
to the Bilbo canal.
Section 1. Be it ordained by the Mayor and
Aldermen of the city of Savannah in Council
assembled. That the Central Railroad and Bank
ing Company of Georgia, or the ocean Steam
ship Company of Savannah, or such railroad
corporation trnnv existing or hereafter to !>e
formed) as said last named corporation may
designate, be and they are hereby permitted to
extend a track from their present track ou
River street over the following route, or such
parts thereof as they may elect, to wit: Along
River street across Water street to West Broad
street, aud across West Broad and along River
street to Montgomery street, from Montgomery
street along River street or through the system
of street** > and alleys in said city iviug next
south of (tUtt building on the south side of
River street and north of the north side
of Bay street to Randolph street and across
Randolph street to Bay street and from Bay to
the Bilbo canal with such turnouts, switches,
side-tracks and connections as may In* necessary
to bring into general and more profitable use
the wharves along the city front, and to use and
operate on said track such cars and motive
power as may le necessary for carrying freight
to aud across said city front from the wharves
of tie ()eean Steamship Company of Savannah
to the Bilbo canal and intermediate points.
Sec. •.*. Be it further ordained by the authori
ty aforesaid. That the Mayor ami Aldermen of
the city of Savannah shall have the right, to
locate the tracks in any streets through which
they may pass, and the same shall be located
by the Committee on Streets ami lane'* until
otherwise directed. The said tracks, when laid
through, across or a long any street in said city,
shall l>e so laid as not to interfere with the use
of said streets by vehicles passing over the
same, and said company shall at its own ex
jiensc repair and keep in repair according to the
proper grade to be tixed by t lie City Surveyor,
six feet each way, until otherwise required,
from the centre or said track in the streets of
said city, of such material as will form a hard
and uniform surface of even grade at
the point of junction with the rails
themselyes, so that carriages and other vehicles
can cross the track with facility ami comfort,,
and should the city require it of the same or
similar materials as the city may use should it
pave the street.
Sec. 8. That the permission hereby granted
shall continue in force for the space of
months from the date of the passage of this
ordinance, and if not availed of within said
- months.shall become void and of no effect.
Sec, 4. This permission is granted subject to
all the provisions of Sections 3, 4 and 5, the or
dinance passed in Council Jan. 7, 1883, entitled,
“An Ordinance to permit the Central Railroad
and Banking Company or Georgia, the Ocean
Steamship Company of Savannah, or such rail
rmd comi inrat lon (now ex isting or hereafter to
be formed) as the said last named corporation
may desi mate to run a track from the
system of tracks on the west side of the Savan
nah and Ogeechee Canal to Montgomery street
in city of Savannah, ami thence along River
street to the Bilbo Canal;" and to Section 3, of
an ordinance passed in Council, Jan. 14, 1885, en
titled “An ordinance to amend*' the said ordi
nance of Jan, <, 1885.
hEc. 5. That all ordinances and parts of or
dinances in conflict with this ordinance, lie and
the same are hereby repeale 1.
Ordinance read in Council for the first time
December 14th, 1887, and published for informa
tion. FRANK K. KEBARER,
Clerk of Council.
FOOD PRODUCTS.
M Gtj is.
yyE are making an extra quality of GRITS
and MEAL, and can recommend It to the trade
as superior to any in this market Would he
pleased to give special prices on application.
We have on hand a choice lot of EMPTY
SACKS, which we are selling cheap.
BOND, HAYNES & ELTON
HARDWARE.
EDWARD LOVELL t SONS,
DEALERS IN
Parker and. Colt’s
I3ueech Loading Guns.
Brass and Paper Shells.
Hunting Coats, etc.
Clia rn Berlin Loaded
Shells.
( ON FKCTIONS.
IMPORTED CONFECTIONS
IN HANDSOME BOXES.
Elegant Baskets of rerfmtjery.
Whitman s Crystallized Fruits and other Candies
in one and five-pound boxes.
Stuffed Prunes. Layer Mgs and Dates.
Layer Pecans and other Nuts, all new.
Preserves in every form.
Park & Tilford's Imported Cigars.
All these goods very desirable for Holiday
Presents.
A. M. & C. W. WEST’S.
HOUSE AND SIGN PAINTING.
T. L. BROUGHTON & BRIL,
Douse, Sign and Ornamental Painting,
, DEAI.EBS ®—
Paints, Oils, Varnishes,
HK.TJSIIKS, GLASS, Kto.
Estimates furnished on application. Hardwood
finish and polishing a specialty.
Knights of Pythias’ Building, 44 12 Bar
nard Street, Savannah, Ga.
Country Orders Solicited.
A. B. HULL,
Agent Hazard Powder Cos.,
—WHOLESALE DEALER Ilf—
HAY,GRA,N, RICE, STAPLE
AND FANCY GROCERIES.
MILL STUFFS of all kinds. Genuine TEXAS
RED HUBT PROOF SEED OATS. Special
price* carload iota HAY and GRAIN.
Prompt attention given all order* and satis
faction guaranteed.
OFFICE, f> AHEItOORN STREET.
WAREHOUS E, NO. 1 WaDLKY STREET, ON
Ei.NE CENTRAL EAILPOAD.
DRY GOODS.
We are too Busy to Say Much,
But we will say Such Facts
that will cause you to
spend your Money
with us provided
Money is an ob
ject to you.
MV I iavo determined not to wait until after Christmas,
when nobody wants Winter Goods, to make a closing out
sale, but wc will do it right now, while the public stands in
need of such goods. We positively have reduced prices on
all of our Winter (Toods fully one-third, and therefore offer
such bargains as will do you all good. We will close out at
these reductions.
Our elegant stock of DRESS GOODS.
Our magnificent stock of BLACK SILKS.
Our excellent stock of COLORED SILKS.
Our beautiful stock of Priestley’s MOURNING GOODS.
Our immense stock of English tailor-made Walking
Jackets, Our Plush Jackets and Wraps, Our Newmarkets,
Russian Circulars, and our largo stock of MISSES’ and CHIL
DREN'S GARMENTS.
The same reductions —one-third off—we offer in Blank
ets, Shawls, Flannels, Ladies’ and Gent’s Underwear, Hosiery
of all kinds, Comfortables, Housekeeping Goods, Gold-Headed
Umbrellas, Silk and Linen Handkerchiefs, etc.
NOW IS YOUR TIME FOR REAL BARGAINS.
GOODS FOR CHRISTMAS PRESENTS
AT OUR BAZAR
Tin Brainiest, Most Extensive, Tim Most Elegant,
AS WELL AS THE CHEAPEST
To be found anywhere in the city. We can’t enumerate the
articles because the variety is too large.
Do not fail to examine our stock; we simply offer you
such a line as can only be found in a first-class house in
New York.
Special Bargains This Week:
A 25-cent full regular RENT’S HALF HOSE for .... 10c.
A 25-cent full regular LADIES’ HOSE for ...... loe.
A 25-cent DA MASK TOWEL for 10c.
A aVcont CHILDREN’S UNDERSHIRT for 10.-,
A 25-cent GENT’S UNDERSHIRT for 10c.
A 25-cent NECK SHAWL for 10c.
A 25-cent H AIR BRUSH for sc.
A 25-cent RED TWILL FLANNEL for 16c.
A PURE LINEN DAMASK NAPKIN for sc.
A5-eentPAPER NEEDLES for ---•• lc,
A 5-cent PAPER PINS for lc.
A 50-cout JERSEY for .......... 35c.
DAVID WEISBEIN,
153 BROUGHTON STREET, SAVANNAH, GA.
MIUIXIBT
To the Public:
■■ . ■- ii ■
Propeetiis §r Spiing uJ Slimier 1888.
The unprecedented trade in our Millinery Business dur
ing 1887 is owing to the constantly adding of Novelties and
the immense increase of our stock, which is doubtless the
Laugkst of Any Retail Millinery in America, exclusive of
New York, and our three large Hoors cannot hold them.
Already our importations, Direct from Europe, are ar
riving, and on Our Third Floor we are opening Novelties
for Spring and Summer in Ribbons, French Flowers and
Feathers in the Most Beautiful and Novel Shades. We
are sorry to be compelled, for want of room, to close our
Winter Season so soon, which has been so very successful,
and from to day all our Felt Hats, Fancy Feathers and
Trimmed Hats will be sold at any price. Our Ribbon Sale
will continue until further notice.
S. KFfcOTTBKOFF,
MAMMOTH MILLINERY HOUSE.
FURNITURE, CARPETS, MATTING, ETC.
CARPETS! CARPETS! CARPETS!
Now is the time for Bargains in Carpets.
A fine selection of Cotton Chains, Union’s Extra Supers,
All Wool, Two and Three-Plys, Tapestries and Body Brus
sels just arrived. Our line of Furniture is complete in all
its departments. Just received, a carload of Cooking and
Heating Stoves. So call on us for Bargains. We don’t in
tend to be undersold, for cash or on easy terms.
TEEPLE & CO.
193 and 195 Broughton Street.
BASII DOORS, BLINDS, ETC.
Vale Royal IlanufactiiMg Cos.
ap - 6MA £Ld.n. SAVANNAH, GA. T - w
LUMBER.
CYPRESS, OAK, POPLAR, YELLOW PINE, ASH, WALNUT.
MANUFACTURERS of SASH. DOORS, BLINDS, MOULDINGS of all kinds and (Inscription.
CASINOS and TRIMMINGS for all classes of dwellings, PEWS and PEW ENDS of our owa
design and manufacture, TURNED and SCROLL RALUmTERS, ASH HANDLES for Cotton
Hooka, CEILING, FLOORING, WAINSCOTTING, SHINGLES.
Warehouse and Up-Town Office: West Broad and Broughton Sts.
Factory and Mills: Adjoining Ocean Steamship Co.'s Wharves-
5