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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