Newspaper Page Text
License and Tax Ordinances
of The City of Jackson, Ga.,
FOR THE YEAR 1915
The following License and Tax
ordinances have been adopted by
the Mayor and Council of the City
of Jackson for the year 1915:
Section 1. Be it ordained by
the Mayor and Council of the City
of Jackson, and it is hereby or
dained by the authority of the
same, that the following special
tax be levied for the use of said
city for the year 1915.
Section 2. Every person, firm,
company or corporation that may
exercise within said city a trade,
business or occupation of any
kind, shall register in a book to
be kept for that purpose by the
Clerk of said city, their name and
trade, business or occupation and
their place of business in said city
not later than February 10,1915,
and pay the tax required by these
ordinances.
Section 3. That any person,
firm, company or corporation do
ing a business or exercising a
trade or following a profession of
any kind as above mentioned and
have no regular place of business
shall be subject to the rules, or
dinances and regulations as other
persons carrying on like trade,
business or calling in said city.
Section 4. Each dealer in gen
eral merchandise, whose capital
stock does not exceed $5OO, shall
pay a tax of $5.
Section 5. Each dealer in gen
eral merchandise, whose capital
stock does not exceed $2,000, shall
pay a tax of $lO.
Section 6. Each dealer in gen
eral merchandise, whose capital
stock is over $2,000 and does not
exceed $3,000, shall pay a tax of
sls.
Section 7. Each dealer in gen
eral merchandise, whose capital
stock is over $3,000 and does not
exceed $5,000, shall pay a tax of
S2O.
Section 8. Each dealer in gen
eral merchandise, whose capital
stock is over $5,000 and does not
exceed SIO,OOO, shall pay a tax
of S3O.
Section 9. Each dealer in gen
eral merchandise, whose capital
stock is over SIO,OOO and does not
exceed $20,000. shall pay a tax
of S4O.
Section 10. Each dealer in gen
eral merchandise, whose capital
stock is over $20,000 £nd does not
exceed $30,000, shall pay a tax
of SSO.
Section 11. Each dealer in
stoves shall pay a tax of $lO, pro
vided they have not a hardware
dealers license.
Section 12. Each firm, compa
ny or corporation operating ex
clusively a boot and shoe business
shall pay a tax of $lO, provided
they have not a general dealers
license.
Section 13. Each dealer in live
stock shall pay a tax of sls.
Section 14. Each and every
person, firm or corporation deal
ing in millinery shall pay a tax
of $lO, unless in connection with
general merchandise, then the
tax shall be $5.
Section 15. Each dealer in
coal shall pay a tax of sls.
Section 16. Each dealer in fur
niture shall pay a tax of $25.
Section 17. Each undertaker
shall pay a tax of S2O.
Section 18. Each dealer in
jewelry shall pay a tax of $lO,
provided they have not a general
dealers license.
Section 19. Each and every
itinerant patent medicine dealer
shall pay a tax of $lO per day.
Section 20. Each person run
ning a shooting gallery shall pav
a tax of sls.
Section 21. Blacksmith shops
$5 for first forge; $2.50 for each
additional forge.
Section 22. Each auctioneer
shall pay a tax of $lO per day,
provided that this shall not apply
to the county sheriff selling stock,
produce or articles for farmers,
administrators or executors.
Section 23. Each livery and
feed stable shall pay a tax of sls,
provided that each person to whom
a license is granted shall keep
posted in a conspicuous place in
his stable a notice: “No smoking
allowed,” and shall not allow
smoking in his stables by any one.
Section 24. Each livery, feed
and sale stable shall pay a tax of
$25.
Section 25. Each dealer in
hardware shall pay a tax of $25.
Section 26. Each dealer in ter
racotta shall pay a tax of $5.
Section 27. Each dealer in
mowers, reapers, binders, rakes,
cutaway harrows or any other
harvesting machinery shall pay
a tax of sls.
Section 28. Each dealer in
guano shall pay a tax of sls.
Section 29. Each one horse
dray shall pay a tax of $5. Each
two horse dray shall pay a tax
of $lO.
Section 30. Each dealer in
drugs shall pay a tax of sls.
Section 31. Soda founts, lemon
ade, hot or cold drinks a tax of $5.
Section 32. Each dealer in ice
shall pay a tax of $5.
Section 33. Each fire insurance
company shall pay a tax of $lO.
Section 34. Each life insurance
company shall pay a tax of sls.
Section 35. Each warehouse
shall pay a tax of $lO.
Section 36. Each hotel shall
pay a tax of $25.
Section 37. Each dealer in
buggies, wagons and harness
shall pay a tax of $lO.
Section 38. Each dealer in to
bacco or cigars exclusively shall
pay a tax of $5.
Section 39. Each dealer in pi
anos and organs shall pay a tax
of sls.
Section 40. Each dealer in
lightning rods shall pay a tax of
$25.
Section 41. Each and every
dealer in lumber, cement or build
ers material shall pay a tax of $lO.
Section 42. Each and every
dealer in lumber, cement or build
ers material and operating a plan
ing mill shall pay a tax of sls.
Section 43. Each and every
dealer in pumps shall pay a tax
of $5, provided they have not a
hardware dealers license.
Section 44. Each dealer in fish
and oysters shall pay a tax of $5.
Section 45. Each dealer in
books and stationery shall pay a
tax of $5, provided lhey have not
a general dealers or druggist li
cense.
Section 46. Each person or
persons keeping a lunch stand
shall pay a tax of $2.50 per day.
Section 47. Each circus shall
pay a tax of SIOO per day; and
each theatrical company showing
under a canvass shall pay a tax
of $lO per day.
Section 48. Each buggy or
wagon repair business a tax of
$5, unless he has a regular black
smith license.
Section 49. Each job printing
office shall pay a tax of $5.
Section 50. Each ferrotype or
photograph gallery or soliciting
orders for enlargement of pic
tures shall pay a tax of $5.
Section 51. Each dye house
shall pay a tax of $2.50.
Section 52. Each restaurant
shall pay a tax of sls.
Section 53. Each barber shop
shall pay a tax of $5 for first
chair and $2 for each additional
chair.
Section 54. Each cotton seed
buyer shall pay a tax of $lO on
each stand.
Section 55. Each person or
persons renovating feathers shall
pay a tax of sls.
Section 56. Fruit trees, grape
vines or ornamental shrubbery
$2.50.
Section 57. Beverages $5.
Section 58. Each shoe or har
ness repair shop shall pay a tax
of $2.50.
Section 59. Each tin or stove
repair shop shall pay a tax of $5.
Section 60. Each cotton gin
nery shall pay a tax of $2.50 for
each gin stand in this ginnery.
Section 61. Each meat market
or wagon peddling meat within
the limits of Jackson shall pay a
tax of sls.
Section 62. Each watch and
jewelry repair business $5.
Section 63. Each person or
persons, firm, company or corpo
ration operating a bottling works,
such as bottling soda water or any
other non-alcoholic drinks, shall
pay a tax of sls.
Section 64 Each person or
persons, firm, company or corpo
ration operating a cotton seed oil
mill alone or in connection with
any other business shall pay a
tax of SSO.
Section 65. Each person or
persons engaged in upholstering
furniture shall pay a tax of $2.50.
Section 66. Each person or
persons selling or repairing bi
cycles shall pay a tax of $2.50.
Section 67. Each and every
male person within the limits of
the City of Jackson, between the
ages of 18 and 50 years, shall pay
a street tax of $3, or work on the
streets of said city five days, un
der direction of the marshal or
street overseer, when called upon
to do so, and that said street tax
shall be paid on or before Febru
ary 15, 1915. All persons failing
or refusing to pay said street tax
or to appear to work on said
streets the required number of
days when notified to do so, shall
upon conviction, pay a fine of not
less than $3, nor more than sls,
or be confined in the city guard
house and work on the streets
not less than six days nor more
than ten days, one or both in the
discretion of the mayor.
Section 68. Each person or
persons, firm, company or corpo
ration owning or operating a tel
ephone exchange or public tele
phone office shall pay a tax of $25.
Section 69. Each person or
persons, firm, company or corpo
ration owning or operating a pub
lic telephone office and charging
for messages shall pay a tax of
$lO.
'Telephone Saved Child’s Life
One of the children fell into a water tank on
an Alabama farm and was rescued unconscious and
apparently lifeless. The frantic mother rushed to
the telephone and called the doctor six miles away.
He told her what to do and started at once, but
before he arrived the child was out of danger.
The protection of women and children is only
one of the chief values of the telephone on the
farm. <
You can have this service at small cost. See
the nearest Bell Telephone Manager or send a
postal for our free booklet.
FARMERS' LINE DEPARTMENT
SOUTHERN BELL TELEPHONE
AND TELEGRAPH COMPANY
S. PRYOR STREET ATLANTA, CA. -^l^-
Section 70. Any person, firm,
company or corporation distribu
ting hand bills, circulars, book
lets or posting or tacking signs
in the City of Jackson shall pay a
license of $2.50 per day, provided
this shall not prevent any one
from advertising his own business
for which he has paid a license.
Section 71. Each person, per
sons, firm, company or corpora
tion selling or offering for sale
illuminating oils or gasoline, at
wholesale, shall pay a tax of SSO.
Section 72. Each person, firm,
company or corporation operating
a marble yard shall pay a tax of $5
Section 73. Each person or
persons doing or conducting a
laundry business shall pay a tax
of $2.50.
Section 74. Each and every
accident insurance company so
liciting or doing business within
the limits of Jackson shall pay a
tax of $5.
Section 75. Anv person selling
or offering for sale bonds or stocks
of any kind in foreign corpora
tions shall pay a tax of $25. Any
person violating this ordinance
shall be fined not more than SIOO
or work 60 days on the streets.
Section 76. Each and every
person, firm, partnership or cor
poration manufacturing, making
or building buggies, wagons and
vehicles of any kind for whole
sale trade shall pay a business
tax of sls.
(Continued on page 6.)