Newspaper Page Text
■ OFFICIAL.
■ "mubu.
■ PEuses. The administration of the govern.
■ „nfS; the City of Savannah for the fieesl
■ ;,94 will cause an expenditure In the vari
■ ' , /i.rnrtments ' * said government in euais
I rtuinated ae follows, to wit:
Board of health $
■ city docks
■ city court
■ f,tv
Ipi^ue r dryciitur*.:::::::::::;::
■
■ rir* department
■ Harbor and wharves
I House drainage.
B Incidentals -
| JUrvet
B erasing streets ...
B larks and squats s
B Having streets
B Police
■ Printing snd rtationery
■ police and Are uniforms
■ Public buildings ’
■ yuarantine
■ flalariss.... ....
■ scavenger department ....
I streets and lane*
I U'atcf works....,
■ Water works (new)
■ finking fund
■ Interest
I Total $
I is ordinance to assess and levy taxes and
I rr.lse revenue for the city of Savannah; f or
I the regulation of certain kinds of business in
I: the corporate and jurisdictional limits of said
| city; fixing penalties for the violation of the
[ revenue ordinances of said otty, and for other
I purposes connected with taxes and revenue
I of said city.
I Section 1. The mayor and aldermen of the
I city of Savannah, in council assembled, do
I hereby ordain. That from and after the first
I day of January. 1882. the inhabitant* of said
I corporate and jurisdictional limits of said city
I and the se who hold taxable property within the
I same, and those who transacts, or offer to trans-
I act. business therein, except such as are exempt
I from taxation by law, shall pay toward the
I support of the government of said city, and for
I the safety, benefit, convenience and advantage
I of said city, the taxes hereinafter prsaerlbed.
Bec. 8. Every person and corporation owning
I real property in said city. Including Improve-
I meets, shall pay a tax to be assessed by cotln-
I cil upon tbe value of said property by the first
day of April, 1892, at the rate of one and one
half per centum upon the value thereof, except
on such property as may be exempt from taxa
tion under the laws of this state.
Sec 8. Every person and corporation owning
or holding in trust or consignment household
kitchen or office furniture, private or profes
sional libraries, watchss, jewelry, plate, musi
cal Instruments, billiard tables in private resi
dences. stocks in money corporations, bonds,
notes or other evidences of debt, money, solv
ent debts, stock in trade, and every other kind
of personal property whatsoever, shalt pay a
tax at tbe rate of one and one-half per centum,
on the value of such personal property so owned
or held on the flffit day of Jauhary, 1562, and If
any person or partnership shall engage
In business as a wholesale or retail
dealer lu guide, wares, or merchan
dise of any description whatsoeveraftor the
first day of January, 1898, they shall pay a tax
ou the value of such goods and merchandise
(as they may he possessed of ou the day of
the date of their beginning business In said
city), which tax shall be of such proportion of
said tax as the time left in said year shall bear
to tbe whole year, except such as may be ex-
empt from taxation by the laws of thia state or
of the United States.
Sic. 4. Every shipmaster, captain, supercar
go, agent or other offloer of auy ship or vessel,
or other persons who shall charter or offer to
charter his vessel, or who shall sell goods or
articles of any kind from any vessel or wharf,
personally purooase cargo or colleot freight,
exoept through a licensed broker or commis
sion merchant, shall be considered a commis
sion merchant, and pay the tax hereinafter
prescribed for commission merchants.
Sic. 5. EJeit (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,
vis.:
Every auctioneer and commission merchant,
or auctioneer and broker, two hundred dollars.
Every dealer in ffobds, Wares and merchan
dise, including deajars ln drugs, etc. tin addition
to liquor tax or as follows:
Every dealer exclusively retail, thirty dollars..
Every dealer exclusively wholesale, or retail
dealer selling at Wholesale, one hundred Dollars.
Every dealer In liquor doing a wholesale busi
ness. two hundred dollars.
Every banker or bank agent, or agents of
bankers engaged in buying or selling exchange,
including every person or company doing a
banking business, every bank with a Savings
department attached, every hank without a
savings department attached, and every savings
bank, fifty dollars.
Every ootton brokej, broker or dealer In
stocks and bonds, money broker, and every
produce, grocery and naval stores broker, ex
clusive of brokers in liquor, seventy live dol
lars.
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 same,
eighty dollars.
Every dealer in horses, cattle or mules, who
keep* no stable for the sale of same, eighty dol
lars.
Every pawnbroker, five hundred dollars.
Every building and loan association, fifty dol
lars.
Every loan association doing a banking busi
ness, fifty dollars
Every Are or life insurance company doing
business, whether dlrec tl jr or through an agency,
two mindred dollars.
Every marine, accident or other Insurance
company doing business, Whether directly or
through an agency, fifty dollars.
Every person who shall be sworn by the
mayor (who is hereby authorized to administer
the oath for such purpose) as a public welgbef
of any goods, wares of merchandise, twenty
five dollars.
Every average or insurance adjuster for com
panies for which he is ndt-the local Insurance
agent, fifty dollars.
Every kaeper or keepers of a hotel that con
tains seventy-five rooms or upward, one hun
dred dollars.
Every keeper or keepers of a hotel that con
tains under seventy-five rooms, fifty dollars.
Every sewing machine agent or agency, fifty
dollars; the same for each and every agency.
Every dealer in sewing machines, fifty dol
lars.
Every dealer In coal, not paying tax as a
wholesale dealer, fifty dollars.
Every dealer In stationery or books, selling
exclusively at wholesale, or at retail and whole
sale, one hundred dollars.
Every retail dealer In stationery or books,
thirty dollars.
Every oil mill, fifty dollars.
Every manufacturer of or dealer In fertilisers,
not paying tax as commission merchant, one
hundred dollars
Every sailor boarding house keeper, fifty
dollars.
Every runner for a sailor boarding house,
twenty-five dollars.
Every owner or owners, lessee or lessees of a
cotton press establishment, three hundred dol
lars; every hand cotton press, twenty-flvo dol
lars.
Every the owner or owners, lessee or leasees
S' a Junk shop, or Junk dealer, one hundred and
fifty dollars.
A cotton pickery, to be confined exclusively
to the purchase or sale of cotton, one hundred
and seventy dollars; and all buyers of loose cot
ton, who buy from other than cotton merchants,
°**® hundred and seventy dollars.
Every owner or owners of a steam cotton gin
establishment, one hundred dollars.
Every commission merchant or faotor, one
hundred dollars.
Evpry exporter of cotton, lumber, naval
■tores or other merchandise, foreign or ooast
wiee, or agency, or representative of firm of
exporters, two hundred dollars.
Every stevedore. fifty dollars.
Every the owner or owners of a lumber yard,
fifty dollars.
Every dealer In brick, or agent for sale of
bricks, seventy-five dollars.
Every dealer In wood, thirty dollars.
Every the keeper or keepers of a warehouse
for the storage of ootton, merchandise, goods,
eto . for each warehouse, thirty dollars.
Every the owner or owners, lessee or keeper
Of a billiard table, or other than those useu in
private 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 keep
ers of a bagatelle table, twenty-five dollars for
each table.
Every the owner or owners of a tenpin alley,
thirty dollars for each alley.
Every the owner or owners of a sawmill or a
planing mill, with or without lumber yard at
tached, fifty dollars, and on eaoh sash and blind
factory or agency of sash and blind factory,fifty
dollars.
On the owner or owners of everv steam
engine used for hoisting pumoses, or any other
business where steam is used, not regularly
taxed, as In this ordinance stated and enumer
ated twenty-five dollars.
Every cotton shipper, twenty-five dollars.
Every cotton weigher, tvventy-fivo dollars.
Every shoemaker, fn dollars.
Every merchant tailor, thirty dollars.
Evgyy circus, for each and every day perform
ing in tiio city, two hundred dollars; flying
sssss wejr iui *
e 7 thff a:rlcal troupe, minstrel troupe nr
2r pub£T-,r Ct ! n * or Performing to
woe It'performance? *• th ™ *>r
mui'-J or Partnership running a grist
s*SlSsn* n,iy %‘n£ tIOUT
0r ct i* e b aßerr carried on by
???“<* s ' m * cbl “®ry, fiftj dcllars;if car-
M 1 en without steam, thirty dollars
bui der ' mason or mechanic.
Smother mechanics But otherwise taxed.
Ov-atract for work, twenty dollars: archl
civil engineers, surveyors, contractors
°ther than builders, forty dollars. ’
oatate oollectors and agents, and other
collector* and agents, and ticket agents and
scalpers, twenty-five dollars.
k *T b * r aod k *p*rs of an intelligence
office, ten dollars for each office.
Every mercantile or commercial agency, one
hundred and fifty dollars. '■ c
Every daily newspaper printed by steam, one
liars; every v eekly or other news
Jbfiars; every daily newspaper
worked by hand, twenty-five dollars, and every
weekly newspaper worked by hand ten dollars
Avery job printing office wdrked by steam’
8“ or water motor, fifty dollars; If worked
.°u " teAm • water motor, twenty
five dollars.
Kvery manufacturer of soda water, telling
from founts, twenty-five dollars; and manu
facturing and bottling eoda water, fifty dollars;
selling soda water from founts, ten dollars from
each fount.
Every public steam laundry, twenty-five dol
lars
Every public laundry run without steam. teD
dollars.
Every bottler of beer or tie, fifty dollars.
Every soap boiler or tanner, for each estab
lishment, ten dollars.
Every barber shop, four dollar* for each chair
used.
Every person engaged In the business of gas
flttlug or plumbing, or both, shall take out a
license fer which he shall pay thirty dollars;
aod as a prerequisite to the issuing of suoh
license, every plumber and gas fitter shall, on
or before the lkth day of January, 1892, make
and file with the clerk of council, a bond in the
sum of (2.00), with good and sufficient securi
ties, to be by the mayor, conditioned
to comply with the ordinance* of the city of
Savannah, and the rules and regulations gov
erning the water works department of said
city, and to answer over to the mayor ahd
aldermen of the city of Savannah for all dam
ages the city may sustain by reason of negli
gence or default of such plumber or gas fitter In
negligently cloaing or leaving open excavations
in tbe public streets; and no person shall do or
perform the work of e plumber or gas fitter
without first taking out said license, under pen
alty, upon oonviotion before the police court, of
a fine not exceeding one hundred dollars, or
Imprieoumeut not exceeding thirty days, either
or both, la the discretion of tbe officer presid
ing in said court.
Every daguorran artist, photographer, am
brotyper and portrait painter, twenty -five dol
lan.
Kvery steamboat, vessel or other agency, fifty
dollars; every agency for ocean steamships,
each line, ope hundred dollars.
Every cotton factory, fifty dollars,
Each and every coppersmith or manu
facturer of stills, fifty dollars.
Every Ice factory, one hundred dollars.
Every wholesale dealer in 100, oue hundred
dollars; every retail dealer iD Ice, ten dollars.
Each and every museum, twenty-five dollars
Every gas company, five hundred dollars;
every electrio light company, five hundred dol
lore.
Every restaurant or eating house, without
liquor license, twenty-five dollars.
Every rice pounding or cleaning mill, with
or without grist mill attached, one hundred
dollars.
Everv fortune teller or astrologer, twenty
five dollars.
Every brewery or person manufacturing any
mall liquor, two hundred dollars.
Every manufacturer of elder or vinegar, or
either, fifty dollars.
EVhry telegraph company or agency, five
hundred dollars; each and every telephone Com
pany or exchange, six hundred dollars; each
Independent telepnone of two stations, two dol
lars aud fifty cents.
Bvetff street railroad company, three hundred
dollar*; and In addition thereto, as part of the
sarfv* tax. thirty dollars for each and Avery car
at any time used by Such company In the city;
it shall also be required that eaoh and every
street railroad company doing business in this
Mty shall take out badges for all oars employed
by them, which badges shall be furnished by the
oily treasurer, and which shall be numbered,
and which shall also indicate whether the car
ypon which such badge shall be plaoed is an
open or closed oar; It shall furthermore be re
quired that each and every car employed by
eabu and every street railroad ootupaay shall
have such badge as hereinbefore provided,
securely fastened in a conspicuous plaoe upon
the outside of such ear.
Every keeper of a skating rink, twenty-five
dollars.
Sv.ry undertaker or coffin warehouse, thirty
are.
Every person engaged In loading or unload
ing vessels by horse power, twenty-five dollars
for each hoisting apparatus used.
Every express company, three hundred dol
lars; and In addition thereto, sight dollars for
every cue-horse baggage express wagon, and
twelve dollars for every two-horse baggage ex
press wagon employed by such ooippany.
Every bill poster or distributor, ten dollars.
Every blacksmith shop, each forge, eight dol
lars.
Every coopsr shop, twenty dollars.
Every carriage repository, one hundred dol
lars; every carriage or wheelwright shop for
manufacturing or repairing, twenty-five dol
lars.
Every cigar manufacturer or retailer, twenty
dollars.
Every dye house, twenty dollars.
Every mUUoefy establishment, ten dollars.
Every gunsmith establishment, ten dollars.
Every foundry, thirty dollars; machine shop,
thirty doUu.ru; every foundry and machine shop,
sixty dollars !
Every menagerie, fifty dollars per day.
Every marble and stoue yard, eighty dollars.
Every oyster sad fish dealer, thirty 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 bundrsd dollars.
Every stencil cutter, twenty dollars.
Every tailor not registered as a merchant,
ten dollars.
Every the owner or owners of a marine rail
way or dry dock, fifty dollars.
Every dealer paying a tax as a wholesale
dealer, and every green grocer, shall be per
mitted to do any business hereinbefore taxed,
paying a less tax than tax for a wholesale
dealer, without paytng any other specific tax.
Every person engaged lb tbs business of
transporting or carrying goods, wares, mer
chandise, passengers tr baggage for hire, by
means of wagons, drays, trucks, carta, omni
buses or carriages of any description, or of
tutting carriages or other vehicles of hire, shall
pay a tax according to the number aud char
acter of vehicles employed in such business,
vlx: Every person employing one ono-borse cart
or wagon, six dollars; every person employing
oue one-horse dray or truck, eight dollars;
every person employing ose one-horse cab,
back or buggy, or vehicle of any description
not otherwise specifically mentioned, eight
dollars; svery person employing one two
horse cart or wagon, dray or truok, twelve dol
lars; every person employing one tws-horse
cab, hack, buggy, omnibus, carriage or vehicle
of any desclption, twelve dollars; every person
employing one three-horse dray or truck,
eighteen dollars; every pereoa employing one
four-horse drag or truck, twenty-five dollare;
every person employing one four-horse omni
bus, thirty dollars; and the tax to be paid by
any person employing more than one vehicle of
tho some or different kinds, shall be according
to the number of vehicles employed, at the
rates abors 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
oat first paying tho brokers' or dealers’ tax as
reaulred umler this ordinance; every keeper of
a public or livery stable, eighty dollars; every
keeper of a feed stable only, fifty dollars; and
in addition thereto, as a part of tho same tax,
aocording 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 persons
engaged in the business of transporting, etc.,
for hire
Every person employing or using one or more
vehicles of any sort to be drawn by one or more
horses or mules in connection with any busi
ness in which he may be engaged, for the Pvir
pose of delivering good* sold by him or her, or
In any other manner, sbal pay. misddlkon to
the speoifio tax required of him far trach
business, and as part thereof, a graduated
tax similar to that hereinbefore required of
parsons engaged In tbs business of transport
Eg, etc . for hire, according to the number and
character of suoh vehicles and at the same
ra j>ery huokster. Including dealers in ice
cream fruit, small paint shops, venders of
small wares, und keeper* of a cook stove or
e °Every o street Mtft.te which a
bodge shall be Issued, fifteen dollar*.
THE MORNING NEWS: MONDAY, DECEMBER 21, 1891.
u.?.!* rT . lin f mrcer '. runner ' * otb<T Person so
ucitlntf trade or order*, cr busmees for another
or for himself whether resident of teis city or
elsewhere having mo fixed place of business
in this city, and every peddler and itinerant
transient trader, and erery transient oonson
HeUin* or oCvnng to sell by sample, shall pay
the tame tax required of resident and stationary
deaier* lu tbe same articles, and no officer of
tbe city shaii be authorized to reduce or to any
wise change such tax so required, nor shall such
itinerant dealer be allowed to sell his wares
under tbe license of any auctioqeer, or under
the name of any factor or co l mission merchant
who has paid hU tax A such, until he himself
shall have paid ad taxes required of him by this
ordinance; provided, however, that any tran
sient person transacting or offertng to transact
any or the kinds of business mentioned in this
paragraph, selling or offering only to resident
dealers or manufacturers in tbe specirto article
or commodity sold or offered by him or her, and
not briuglog into or keepiug {jj the city any
stock for purpose of delivery, shall not be ro
qijred to pay any tax or lice nee fee.
osc. (1. The occupant of any premises where a
dog or dogs is or are kept, shall p*v for erery
dog so kept an annual tax of one dollar. Upon
payment of this tax a badge shall be issued to
the person paying the Ur for the dog; and
every dog found running at large without such
badge shall be impounded, and if not claimed
within forty-eight Lours shall be dispose 1 of.
Sec, 7. The value of real property to be taxad
under the second section of this ordinance shall
be ascertained by means of the assessments
provided for by the ordinance of the city on
that subject, or any ordinance amendatory
thereof; the value of personal property to be
taxed under the third section of this ordinance,
tne particulars and character of the business
for which a tax is required under the fifth lec
tion of this ordinance, and the number of dogs
krv u provided for in the aixtti section of
thi* ordinance, shall be ascertained by means of
the returns hereinafter prescribed.
Bc. 8. Ever; parson and corporation owning
real properly in said city on the first flay of
January, 1982, shall pay taxer upon such
real property upon the assessment thereof as
adopted by council. Every perseu and corpo
ration owning or holding in trust or on consign
ment personal property in said city on the first
day or January, 1882, liable to be taxed under
tha third and fifth sections of this ordinance,
oxcept stocks in banks and banking associations
organized under the laws of this state or of the
United Stakes shall make e return thereof to the
city treasurer within twenty days after that
date: and all returns of personal property shall
be Inspsoled as soon ts they are made by a
person or persons to be designated by the
finance committee of council. who shall
carefully and critically examine the same, and
if he or they find, or have cause to believe, that
such return Is not properly made so as to snow
the amount of personal property owned by the
person or persons, or corporations making the
returns subject to taxation, then he or they
shall forthwith proceed to assess the said per
sonal property of said person or corporation at
its true value, as near as can tie ascertained by
him or them, and as soon as the same Is made
he or they shall send a copy of the same to the
person or corporation whoso return is
thun corrected; and the person or cor
poration whose return Is thus cor
rected, shall have the right to appeal from
such corrected return to the committee on as
sessments of the city council, within ten dayv
after the mailing of the notification of the cor
rection of said return; and said com
rriltteo shall hear such return as
soon as may be convenient there
after, notifying said appellant of the time and
place of hearing said appeal; and after hearing
such apt cal the said committee on assessments
shall fix the return of said person or corpora
tion at such sum as may, in their opinion, 'bo
correct and just, and shall Immediately notify
such ptrty of the sum so fixed by them: and
the said person or corporation may, within four
days of the rendition of suoh judgment, appeal
therefrom to the mayor and aldermen of the
city of Savannah, where such appeal shall be
heard and determined as other appeal cases are
heard and determined by the mayor and older
men of the city of Savannah, and the
judgment of the mayor and aldermen
of the city of Savannah shall be
final and determine the amount upon which the
city treasurer shall collect the taxes due
thereon; If the return of pergonal property, as
made by the person or corporation, shall be ac
cepted by the parson or persons so designated
to th* finance committee of council, ho or they
Stall indorse the same e< accepted, and hand
the same to the city treasurer, who shall assess
thereon the taxes to be paid hy the person or
corporation making each return. Bat In the
event there is no appeal from tbe assessment So
fixed by tbs perion or persons appointed to ex
amine and correct the same, and no appeal
from the assessment fixed by tbe committee on
aeeeesmeau, then the said assessment so fixed
shall be the amount upon which the oity
treasurer shall assess the taxes to be
paid by the person or corporation making such
return. The president, or acting >.rest emit, of
every suoh bank or banking aesoclanoh, located
In said city, shall, within twenty days after the
first day of January, 1892, make a return to the
oity treasurer of sll stockholder* la suoh bank
►or banking association holding stock thefsiu on
the first day of January, 1898, wh*thsr reeSeet.
or non-resiusnt, with the place and residence of
and the number of shares held by ehoh, and
allowing the market value of eneh shares.
Every perion liable So taxation under the fifth
station of this ordinance shall make a return of
the business In which he is engaged, and of tbe
number and character of vehicles by which Ms
tax is to be graduated, to the city treasurer
within twenty days after the first day of
January, 1882, and every person commencing
to carry on any of the said kinds of business, or
increasing the number of his vehicles, or com
mencing to beep and use vebioles, after the first
day at January, 1822, shall make a return
thereof within ten days after so commsncing or
increasing. Every person havio* a dog or dogs
on the first day of January, 1992, 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 oity after that
date, to do kept here, shall make a similar re
turn within ten days after so bringing in such
dog or dogs. And all such returns of persons
or corporations snail be inspected by a person
or persons designated by the finance commit
tee as soon as it is practicable so
to do, and if he or they find, or has
cause to believe, that such return Is not prop
erly made, then he or they shall forthwith
proceed to correct such return, and after be or
they shall have corrected the same, he or they
shall, at as early a day as possible, notify the
person or corporation ot such corrected re
turn, from whioh correction the person or cor-
E oration whose return is corrected may appeal,
s provided la tbe case of appeals from assess
ments of personal property, and tbe same pro
ceedings may be had under said appeal; but If
no correction Is deemed necessary by the per
son or persons so examining such returns, ho or
they stall Indorse the same a-s correct, and
band the same to the city treasurer, wiio shall
determine therefrom tbe taxes to be paid by
suoh person or corporation under the fifth sec
tion of this ordinance.
Sac. 9. AU such returns may be made either
In person or by agent or attorney, and shall Bet
forth tbe market value of all property liable to
be taxed au valorem, except real property, but
shall be on oath or affiravatlon that the return
is true, and tbat the person for whom the re
turn is made is not liable to any other tax, and
baa no other property in said city liable to taxa
tion under this ordinance; audit shall be the
duty of the treasurer or his assistant to require
suoh oath or affirmation in every instauce.
without exoertiou—the treasurer or
hie assistant being hereby authorized, for the
purpose of this urdinanoe. to administer suoh
oath or affirmation. But tbe return above re
quired of the president or acting president of
a bank or banking association, shall ba made
by such president or acting president himself,
and need not state more thaa is,required Iu tbe
eighth section of this ordinauoo. And if any
person required to make any such return shall
refuse or neglect to do so within tbe time speol
find for the same, he or she shall, on conviction
thereof in the police court, be fined in a sum
not exceediug one hundred dollars, or impris
oned not more than tidrty days, or both, la the
discretion of the court. And it (hail
further b the duty of the person
designated by the finance ootnmittee of council
to correct returns of personal property, eta , In
the event of say such refusal or neglect, to pro
ceed forthwith to mako the return himsaf from
the bast Information he can Obtain, within ten
days or as soon as practicable after such return
was due from tbe person from whom It was re
quired, and to notify such defaulter thereof in
writing, withiu teu days after making such re
burn, and he shall baud such return so made by
hl:n to the city treasurer, who shall assess a
double tax against such defaulter, according to
tho nature of the tax, whether specific or ad
valorem. Aiy person or corporation double
taxed under this ordlaacoa may appeal to coun
cil for a reduction of such double tax, provided
the same is done within thirty days after the
said double tax Is assessed; ar din the event of a
neglect or refusal of a president or noting pres
ident of a bank or banking association to make
the return required of him within tho time
specified, or to afford to the city treasurer free
access to the list of stockholders kept in the
office or plaoe of businoss of said bank or bank
ing association, it shall be tbe duty of the treas
urer to obtain from the governor of the state
of Georgia, in the cares of banks organized
under th- laws of this state, or from the
comptroller of the currenoy of the United
Htites, in cases of banks organized under the
laws cf tbs United States, the last preceding
list of the stockholders ef such bank, and assess
therefrom th# taxes to bo paid by tho stock
holders thereof for their share#
Sac. 10. AU taxes hereby required for (real
and personal property bald on the first day
of January. IS9H. and for business in which any
person shall be engaged at that date, and of
persons having vob voles aud dogs iu
said city at that date, shall be con
sidered as (due on the diet day of
January. 1892, and at! taxes require ; of persons
commencing to transact any buaicevs for which
a tax is required, after the firs', day of January,
1982. or commenotog after knot dote to use ve
hicles and street railway cars no* t: in use. or
bringing any dog or dogs into said city, shall be
due immediately upon the commencing of such
business, using such vehicles, or bring
ing such dog into the city And all taxes ot
every kind shall be payable to the cur treasurer,
provided, nevertheless, mat any tax upon prop
erty assessed for the whole year may be [Aid
quarterly, at the option of tbe tax payer, com
puting from the first day of January, i<2. hut
in the event that any quarter's tax is n, ; paid
wbsu the same Is payable, thou the tr twurer
shall issue an execution for tne amount of the
tax for the year remaining unpaid, as herein
after provided. But any person or firm
commencing business in this city after
July 1, 1882, or running after that date vehicle*
for the transportation of goods, ware* or rarr
cban.Ue. or passengers, which were not run
before that date, upon making prompt return
of the same within ten days after such business
has commenced, or such vehicles have been run,
he or they shall be taxed one-half ! the yearly
tax assessed by this crdtnnnoe. provided said
tax be pa and within fifteen days after such re
turn ; otherwise the entire tax shall he c dteete 1.
The term vehicle, as used in this section, shall
include street railway oars.
Sac. 11. If any person or corporation shall re
fuse or neglect to pay any tax required by this
ordinance within thirty days art,-.- the same
ahall be due and payable as above provided, or
shall Dsglect or refuse to pay any doubts tax
assessed, as also provided for, tsenty days
after notice has bean served on sue- person or
corporation of such awtsssman*. the city traae
urer shall issue executions thereto: ad for the
further sutn ef one dollar for cos’s; and the
city marshal shall proceed with such executions
la tbs same manner as a sheriff dosi uadsr the
executions from tne superior courts of
this state, subject to the provisions of
the act of the general assembly of the state
of Georgia, passed Feb. 2T, 187". Every
Crsou or corporation wbo shall pay his or its
xss on real or personal property, or both,
promptly within fifteen days after tne first of
April, July, October end January, the time
hsrelabefsre specified for tbe payment thereof,
shell be entitled to a deduction of ten per
centum of the amount thereof, and the oity
treasurer Is hereby dlreoted to make suoh de
duction upon tbe receipt of tbe tax; and every
person or corporation who shad pay any other
taxes required by this ordinance promptly
wltlila thirty days after the same shall become
due, shall be entitled to a reduction of ten
per centum of the amount thereof, and the city
treasurer le hereby dlreoted to make such de
duction upon the recetnt of tbe tax.
Sac. 12. Every person transacting or offering
to transact either of the kinds of business here
inafter named, who are In business on the first
day of January, 1882, shall within thirty days
after the first day of January. 1882, take out a
license therefor, viz: every auctioneer, every
broksr, every commission merchant, every
plumber, every lorber, and all others doing
business without any stock in trade: every
owner or lesara of ajunk shop or cotton pickery;
every Junk dealer; every vender of small wares,
hucksters, hawker, including dealers In ice
cream, fruit and poultry, keep- r of a cook
stove or cook shop; and it Is hereby declared to
be the meaning at thin ordinance that the
Ecenso granted to an auctioneer shall not
authorize such auctioneer to sell for any trans
ient dealer, unless suoh transient dealer
has first paid all taxes required
of him by this ordinance Every licensed auc
tioneer shall have tbe privilege of appointing
one assistant orier. whose name snail be re
corded in the treasurer’s office and entered on
tbe license issued. And no person shall be per
mitted to be an auctioneer or vendue master
until he shall have complied with the condi
tions contained in scgtiurrH2S of the Revised
Code of Georgia, kfidwn ah the On<U of 1882.
And In every license takriri U* by tbe owiier or
lessee of a Junk shop or eottpn wkwryv dr by a
Junk dealer, It Shull be sued that
such Junk shop or cottori ’pionerif, or junk
dealer, shall always be subject to the visitation
of the police of the city, and thtft such persons
shall not purchase from any one under
the age of sixteen years, a duplloete
of whioh license, signed by the
person or persona taklnz out the
same, and expressing his or their assent to suoh
conditions, shall be retained by the city treas
urer, and on refusal to submit at any tkne to
such visitation, or pnconvlction in tbe police
court of having poTcfifcsed from any one under
the age of 18 year*, kuoh license shall be re
voked. and such Junk shop or cotton plokery
shall immediately : oclosed by tbe mayor, and
every suoh Junk shop. Junk denier, or cotton
pickery license shall be subject to tbe further
coodttioq that the same stall b- subject to
revpcarifm by the mayor, If, on examination
before bits In the police court, he shall be sat
isfied and shall so pronounce that any city,
corporation or private property is fownd In any
such junk shop, or tn the possession of any
Jank dealer; and such condttiou shall be ex
pressed in tbe licence of every suoh junk shop
or dealer. Every ptrgon required by the pro
visions of this eectkgf, and by tbe ordinance
passed In council March IS, 1884, In refer
ence to taking out lie.nines, who shall cmnmence
to transact or offer to transact in this rUy any
of the kinds of business mentioned In this sec
tion, after tbe first day of January, 1893, shall
take out license before commencing business, as
provided la said ordinance, passed March 14.
1883. which said ordinance Is ot force. The
license herein provided fpr shell be issued by
the oity treasurer. And If any person trans
acting, or offering to transact In said oity,
either of the kinds of business In this section
specific-L shall ho found without suoh license
displayed in a consplouf’ustagimfnia his, her or
their place of business, y r she Jmgll, <>u con
viction thereof in the police iourtHbe fined In a
sum not exoeedlng one ‘Vaudreti BMlare, or im
prisoned not more than‘thirty day*, or both, In
the discretion of the court.
fixe. Id. On and after the first day of January,
1892, the price of a imenae t > seif malt, viaous
or spirituous liquors at retail within the cor
porate and jurisdictional limits of said o tf for
one year, shall be two huudrrd dollars net, With
out discount; but a license to sell at retail may
he issued upon pa>ing one fourth of the sum
due for a yearly license, and upon giving notes
with Indorsement* or sureties satisfactory to the
mayor, to secure tho payment of tbn other
three-fourths of said sum. in three equal pay
ments. on the twelfth of March, twelfth of June,
and twelfth of September, lefts, the said pay
ments to be made whether the person giving such
notes or surety shall go out of business or not;
and the applioant shall be required to submit,
as securities, two responsible lreeholders of this
city, as a prerequisite to the issue of said license
(no officer, clerk or employe of tho city shall tie
taken as security on such Winds, and it shall be
the duty of the mayor to pass upon such bonds,
before any license is issued Hereunder); and no
license for the sale of malt, vinous or spirituous
liquors shall cover any other business whatever
than the sale of malt, vinous or spirituous
liquors, and shall apply to but one place for
the sale of said liquors, whether under one roof
or otherwise, under a penalty of not more than
one hundred dollars. And no barroom shall be
licensed which liars not an eutrasce to it sepa
rate and dlstinot from tho entrance to tne
dwelling; and the license may, in the
discretion of the mayor, lie forfeited
for violation of any state law or oity ordinance;
and In the case of forfeiture, the
license shall not be renewed for tha apace of
two years, except by tho permission of coun
cil, ADd it shall be the duty of theclerk of coun
cil to publish quarterly au alphabetical list of
all persons licensed to sell liquor os aforesaid.
All such licenses shell be taken out bv persons
already eugsged in business, within thirty (lajs
after the first day of January, 1893, and in the
case of persons wishing to commence business
later In the year, before commencing business;
and any dealer in liquors as aforesaid, failing or
refusing to take out a license to sell liquors as
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.
Sxc. 14. Everv person transacting or offer
ing tq transact the business of transporting or
carrying goods, eta , passengers or baggage for
hire, by means of wagons, drays, trucks, street
railway cars, or other vehicles; and every
kaaper cf a public or livery stable employing
such vehicle* in hie business, and every other
person keeping and using street railway cars or
other vehicles in other kinds of business, shall,
upon paying the tax hereinbefore prescribed,
take out a badge, which will be furnished by
the city treasurer, for eaoh street car or vehi
cle to be employed In such business (the Dum
ber ef street cars or veMeles to be employed to
be stated on oath), which shall be placed in a
conspicuous place on suah vehicle or
street car—exoept vehicles kept by keepers of
public or llverv stable*, to be let for hire, and
vehicles used for pleasure or convenience—and
any person using or employing any vehicle or
street car on such business, without badge af
fixed, except as aforesaid, shall, on conviction
thereof in the police court, be fined in a sum
not exceeding one hundred dollars, or im
prisoned not more than thirty days, f.r both, In
the discretion of the court.
Sxc. 18. Tho ordinance of Nov. 18, 1848, re
quiring badges to be taken out for dogs, and
prescribing other regulations for dogs, so far as
the provisions of the same are not inconsistent
with ibis ordinance, is hereby re-ordained and
declared to be in full force.
B*o. 18. It shall be lawful for the mayor of
said city, with the concurrence of the finance
committee, to appoint, within thirty days after
the first day of January. 1832. a competent par
eon, whose duty it snail be to report to the city
traasurer, from time to time, all persons in said
mty required to make any return or to take oat
any Uosnse 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
provided in tbe foregoing section of this ordi
nance. and to perform sues other duties in con
nection with the assessment and collection of
taxes as may be required of him by tbe said
mayor and finance committee. And such per
son shall continue In the performance of his
long as his services shall be con -
sidered nwx-ssary by the said mayor and finance
committee, and snail receive such compensation
as they shall specify.
. Szc. 17. That the clerk of oounoil be, and be
is hereby directed to report to council at the
first meeting in every quarter the amount of
money expended by each committee up to date
of report, and as soon as any committee making
any disbursements shall have reached the limits
provided In the budeet, the clerk of council
sbah at once notify the chairman of suoh com
rnitt^.
Sar. IR. This ordinance shall be aubject to
alteration and repeal. In whole or la part, at any
time during the year 1882, should It be deemed
advisable; and no such amendment or repeal in
any particular shall be construed to Impair the
right of council to assess and levy a tax for the
whole of said year 1882, whenever made.
Sac. 19. All ordinances and parts of ordln
eonfl.cting with the provisions of tbit
ordinance are hereby repealed; provided,
nevertheless, that so much aud such parts of
ordinances heretofore pasted aa provided for
the Issuing and enforcement of executions for
any tax or assessment, or port of tax or assess
ment required by any such ordinance and now
remaining unpaid, ahall continue and remain
of force oas to authorise th* treasurer to is
sue uch cAooßtiona, and the marshal to collect
thw same, uutll such taxes or assessment shall be
fully paid.
vJi “.“<2?° r ** J oounefi for the first, time
Deo. 8, 1891, aud published for Information.
FRANK I. kebarkr.
Clem of QoudolL
DAIftKL HOGAS.
CARPETS!
No better or more substantial Holiday
treat than CARRETS
AT OUR PRICES.
Pino BODY BRUSSELS at |l, always
sold at 1 25.
Fine BODY BRUSSELS at 90c, a bargain
at sl.
OUR PRICES ARE FOR
Made and Laid.
CARPETS, $1 00,
CARPETS, worth
CARPETS, $1 25.
90c CARPETS.
Worth CARPETS,
$1 05. CARPETS.
CARPETS
SILK—.
=PLUSH
CAPES
Are purchases on present prices,
iu LADIES’ JAOKETB and
BOYS’ SUITS
Slaughtered op our Center Chunter.
Plalfi marked priced.
250 SMYRNA RUGS,
Ureal variety at traveling prioes.
You will find lots of arti
cles in our splendid stock
suitable for
CHRISTMAS
PRESENTS.
D. HOGAN.
8HOB&.
JAak my agents for W. L, Douglas Khars
1 not far sale iu your place Itfeii ymi
rater lo sand for rntnlognu, secure iM
agency, and get them for you.
tST TAKE NO SUBSTITUTE. _AJ
WHY IS THE
W. L. DOUGLAS
S3 SHOE ossfe^EN
WE BEST SHOE IN THE WORLO FOR THE MONEYE
It Is a seamless shoe, with no taoks or wax thread
tp hurt th® foot; made of the boat fine calf, stylish
and easy, and because we make mere, shoe* of this
grade t Aan any other manufacturer, It equals hand-*
aewed shoos costing from $4.00 to
00 (ktnalnr (istxt-ssvred, the finest calf
a shoe over offered for $5.00; equals French
(imported shoes which cost from SB.OO to SIJ.OO.
A 00 Hand-Sewed Well Shoe, fine calf,
a stylish, comfortable and durable. The best
hoe ever offered at this pries ; sa/n* grade as cun
torn-mads shoes costlug fr*m $6.00 to $9.00.
ttO *SO Police Shoei Farmers, Railroad Men
nPnfm and Letter Carriers all wear them; flue cal£
aeamless, smooth tushie, heavy three soles, exten
sion edge One pair will wear a year.
3% 50 line calff no better shoe ever offered at
this price; one trial will convince those
“who want a shoe for comfort and service.
<?•* O 25 and $2.00 Workingman** shoes'
***(*•• are very strong and durable. Those who
nave given them a trial will wear no other make.
Dawol $2.00 and $1.75 school shoos u re
aJUfO w\>rn by tie boys everywhere; they sell
on their merits, as the Increasing sales show.
I dH $3.00 Hand-sewed best
IVaCI UJ'CO Long ola, very stylish; equals French
Imported shoes costing from $4.00 to $1.48.
JLdl• •*‘2.50, $2.00 and f1.75 shoo for
JtfisiMs are the best fineDoogola. Sty llsh and ffurablo.
C'natlon,- -See that W. L. Douglas’ name and
price are stamped on the bottom of each shoe.
W. I>. DOUGLAS, Brockton, Maas.
BYCK BROS.. 17U Whitaker street,
a 8. BYCK & COT, 180 Broughton street
MACHINERY. ~
McDonough I
IRON FOUNDERS,
Maehiaita, Boiler Makers and Blacksmiths,
—HxirrvAcn.niaa or
STATIONARY AND PORTABLE KNGINTA
VERTICAL AND TOP RUNNING CORN
KILLS, SUGAR MILLS aud PANS.
AGENTS for Alert and Union Injectors, the
simplest and most effective on the market-
Gullett Light Draft Magnolia Ootton (Jin, the
beet in the market.
All order* promptly attended tu. Wrapt tra
ITioe List.
OLD NEVTBPAPEBB-109 for 98 oent*-at
Buxine** Office Horning Noes*
FURNITURE AND CABPHT9.
Hurrah for lie Unite!
Lindsay iMorgan
ARE SHOWING-
Tig BEST OF SMITHING FOB CUBISM.
Right to the front of all competition wo place our Elegant
New Holiday Stock-—Fiuo Goods and plenty of them.
Fall In Line All You People
Who wish to see a bright and beautiful display, and
march straight to
Santa Claus’ Headquarters,
Where you will find low-priced, medium-priced and costly
presents. Goods of every kind and description. No
trouble to get the present to suit your purse.
MAKE PEOPLE HAPPY,
Make them happy with some suitable gift from our Stock,
which will be useful as well as ornamental.
I'm watching and longing for Christmas,
Do you think Santa Chine will tte late!
And what will you do.
If you’re not ready, too?
Hurry up! there Is no tioin to wait.
And, say. have yon read all thin ad?
It's enough to make Hants C-laus frown.
For It tells where to buy,
And th,* price Isn't high.
At the very best store in the towa.
No wonder for they are appreciated by old and yonng. Just
what Ihey want, and will not be satisfied if they do not get
one. Our supply is limited, and will not be able to get any
more in time for Christmas.
CARPET-DEPARTMENT.
Prices are being slaughtered on. Table Covers,Lambrequins,
Tidies, Portieres, Jtugs, Mats, etc. We have a few patterns
of Bruesels Carpet that will suit you at 60 cents a yard for
THIS WEEK O jST LY.
Also a few more Goat Rugs, White and Gray $2 50, Black
$3 00, Table Coders 00. (
Wishing you ’ill'} ainerry Christmas, wo subscribe our
selvo, yours truly,
LINDSAY & MORGAN.
Of course you have friends to rememben
And are anxious their gifts should be nice.
If you listen t<> me.
They will suit to a TANARUS,
While you will be pleased at the prloe.
So, make up a list of your dear ones,
Be kure you have every name down,
And this "ad." will snow
The right plaoe to go,
For the very boat presents in town.
7
