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C
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<br />~aroh ~7, 1917
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<br /> All building and loan associations,' other than those heretofore provided for, $!00.00.
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<br /> Each resident or non-resident automobile for hire, $30.O0, and it shall be in' lieu of ali
<br />other City license tax.
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<br /> Each movin~ pier, re show, where the admission fee is five cents or le~ ~w~ ~ ~ ~
<br />per quarter when paid qua~rterly; where the admission fee is ten ~sn+~ ~ ~ ~ d~ ~=~
<br />
<br /> Each person, firm or corporation conducting ~.place known as a "locker room or house"
<br />shall pay em annual tax of twenty~five cents for each locker.
<br />
<br /> Each case in which ~ license is not designated in this tax ordinance a specific tax of
<br />$25. is hereby imposed.
<br />
<br /> Each person, firm or corporation doing a business at more th~n one place, stall or stand
<br />shal2 be required to take out a separate license ~or e~ch of such places, stalls or stands.
<br />
<br /> If any person, firm or corporation sh~ll commence or engage in ~ny business, trade, calling
<br />or profession or employment on which m tax is imposed by this ordinance, without first paying
<br />the tmx imposed, he or they s~ll be fined not less than $5. or more than $!00.00; and each
<br />day's failure to obtain the license ~fter proper notice therefor, shall constitute a sep~rate
<br />offense,
<br />
<br /> Each person, ~zrm or corporation required to pay a license tax under the provisions of'
<br />this ordinance shall post ~nd keep posted in a conspicuous place the receipt ~or said'payment,
<br />and any one violating this provision shall be subject to m fine of not less th~n $2. mnd not
<br />more than $i0. for each and every day or part of a day that said receipt is not kept posted.
<br />
<br /> It is made the duty of the Police Department to report to the Police Justi'ce of the City
<br />~ny violation of this ordinance which may come under his notice.
<br />
<br /> Each person, firm or corporation, company, p~rtnership or mssooiation liable to a license
<br />tax under this ordinance shall, before being gra~ted a certificate for obtaining such license,
<br />be required to certify under oath to the Com~issioner of the Revenue their actual or probable
<br />commissions, a~ud to the other interrogatories of said Commissioner applicable to the business
<br />to be pursued.
<br />
<br />Licenses l~sued to persons just starting into business after July 1st may be pro-rated.
<br />
<br /> No t~x shall be assessed upon the capital of ~uy bmnk Of b~nking association organized
<br />under the ~uthority of this State or of the United States, nor ~upon the eapitml of any trust
<br />or security company chartered by this State, but the stockholders in such banks, bs~uking as-
<br />sociations, trust ~nd securimy companies shall be ~ssessed and taxed on the m~rket value of
<br />their sh~res of stock therein. Provided that the market value of sai~ stock sh~ll be estimated
<br />~t a sum not less than the ~ggregmte of the Oapitml, surplus and undivided profits of e~ch
<br />bank, ha~mn~ house ~ssociation, trust and security company ~s shown by its lmst published
<br />statement prior to the first of February, after deducting for such aggregate the val~e of the
<br />real estate otherwise tmxed; a~d the tax on said sh~res of stock shall be $1.15 on the hundred
<br />dollars thereof.
<br />
<br />REAL ESTATE, TANGIBLE PERSONAL PROPF~RTY, AND INTANGIBLE PERSONAL PROPERTY:
<br />
<br /> The tax on Real Estate and Tmngible Personal Property for the City of Portsmouth, except
<br />Eonroe and Lee Wards~ shall be $1.50 on the hundred dollars of msssssed values thereof for
<br />General Purposes, and $.50 on the hundred dollars for Public Schools; and the tax on Intangible
<br />Personal Property shall be $.30 on ihs hundred dollars.
<br />
<br />$1.77 on
<br />P~operty.
<br />
<br />tax on Re~l. Estate ~ud Tangible Personal Property for Monroe and Lee Wards shall be
<br />the hundred dollars of tn~ assessed values thereof; and the tax on Intangible Personal
<br />shall be $,3© on the hundred dollars.
<br />
<br /> Any person failing to pay the taxes on Real and Personal Property~ imposed by this ordi-
<br />na~uce, on or before the 3Oth day of November, shall incur a penalty of 5 per cent. on the a-
<br />moun~ of said t~xes, which shall be added to said taxes by the City Coilector$ should said taxes
<br />be not paid by December 31st, six per oen~ interest shaI1 likewise be added until p~id.
<br />
<br /> This ordzn.noe shall be in force on and after ~ay 2, 1917, and all ordinances or parts
<br />of ordinances in conflict with the s~-me a~re hereby a~nuiled.
<br />
<br />.&nd by the following vote:
<br />
<br />Ayes--Bunting,
<br /> Herbert,
<br />
<br />NEW BUSINESS.
<br />
<br />Claud, Dashiell, Hanvey,
<br />~Orris, ~organ, ?.
<br />
<br /> An invitation was read from the School B~rd that the Council Join with it in at~ndAno
<br />a dinner to be given by the Domestic So_enos Department of the ~olored Schools at the Colored
<br />~omestic Science Room No~ 829 South street, ~ 8 o~clock P. H.,'~Thursday, April 5th~
<br /> On motion, said invitation wms ~ccepted with thanks~
<br />
<br /> A resolution forwarded by the Central Labor Union protesting against the working of jail
<br />prisoners on the streets of the City w~s referred to the City Eanager.
<br />
<br /> A bill of Dr. J~ D~ Barnes to ~mount of $1~.00, for professional services and medicines
<br />to Lizzie Noell, ~ho was ~ocidently shot by ~ Police Officer October ~, l~16, was referred to
<br />the ~ina~ce Department.
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