SPECIAL TAX ORDINANCES FOR 1904
1. Be it ordained by the Mayor and Council of Roberta and it is hereby
enacted by the authority of the same that no person or person shall engage in
any business or profession hereafter named without first having obtained license
from the Treasurer or Council for which he, she or they shall pay the sum
specified in such cases for the year 1904 or any part of the said year.
2. For each one-horse dray or wagon hauling in the town of Roberta and charging
for the same the owner shall pay in advance a license of $2.00.
3. Itinerants including all itinerant physicians or professions, venders of
proprietary articles: books, maps, pictures, toys and all articles sold by
itinerants on the streets and from house to house shall pay a license tax of not
more than $25. and not less than $2., the amount or which shall be fixed by the
Mayor on application to him by such persons desiring to engage in such business,
whether residents or non-residents and without regard to the locality of the
growth of the produce of material or of the manufacture of the article sold or
for the sale which solicitation is made but no license shall be granted to any
firm or person to erect a stand or sell on the street or pavement any patent
medicine, novelty or article of merchandise generally sold by itinerant venders
except the same be granted by order of the Mayor, provided no license shall be
granted for knife boards, cane racks or any game of chance. Persons operating
flying jennies, merry-go-rounds, amount conditions and price of license to be
fixed by the Mayor, such person or persons applying for such license shall pay
in addition the expense of a policeman who shall be subject to the control of
the Marshal, location of such flying Jennie to be fixed by the Mayor.
4. Each boarding house taking boarders for less than one month shall pay in
advance a license of $3.00 yearly or any part of a year.
5. The keeper of each hotel shall pay in advance a tax of $3.
6. The keeper of each restaurant shall pay in advance a license of $2.50.
7. For each billiard saloon for public playing, the owner shall pay in advance a
license of $500.
8. For each ten pin alley for public playing, the owner shall pay in advance a
license of $25.
9. The keeper of each barber shop shall pay in advance a license of $1.
10. Each auctioneer, vender, master, (administrator and executor selling at
their own sales excepted) and charging for same shall pay in advance a license
of $5 a year.
11. Each sale and feed stable keeper shall pay in advance a tax of $3. and after
paying said tax shall be allowed the privilege of running a livery in connection
therewith free of additional tax, but the keeper of each livery stable alone
shall pay a tax of $3.
12. Each and every person or persons known as drovers or traders selling or
offering for sale stock, in the city shall pay in advance a license of $3. Each
proprietor of a sale lot or livery stable shall be held responsible for this
license when allowing stock to be sold or offered for sale from his lot.
13. Each and every banker or broker or firm of bankers or brokers shall pay in
advance a license of $5.
14. Each money lender on collateral or securities or note shaver, person or
persons selling supplies on time other than regular merchandise dealers doing
business in the town, whether they have an office in the town or not shall pay
in advance a license of $5.
15. Each cotton warehouse keeper who weighs cotton and charges storage on same
within the town limits shall pay on the fifteenth of August a license of $5.
16. Each jeweler doing' business in the town shall pay in
advance a license of $2.
17. Each picture artist shall pay in advance a license of $2.
18. Each fire insurance company doing business in the town of Roberta whether by
agent or otherwise shall pay in advance a license of $5.
19. Each life insurance company doing business in the town of Roberta whether by
agent or otherwise shall pay in advance a license of $5.
20. Each accidental insurance company doing business in the town of Roberta
whether by agents or otherwise shall pay in advance a license fee of $2.
21. Each theatrical company exhibiting in the town shall pay a tax for each
exhibition not less than $2, nor more than $20, in the discretion of the Mayor.
22. Each circus shall pay in advance $25 for each performance. Circus parade if
exhibition is given outside of the city shall pay in advance $50.
23. Each side show accompanying circus, menagerie or museum shall pay in advance
for each performance $5.
24. Each vender of cakes, candies, nuts or other articles upon the streets or
sidewalks of the town shall pay in advance a license of $7.
25. Be it ordained that every agent or firm of agents, person or persons,
corporation, company or partnership selling or dealing in guano or commercial
fertilizers in the town of Roberta either by agent or otherwise; and every
person or persons, corporation, company or partnership selling said guano or
commercial fertilizer elsewhere and delivering the same in said town of Roberta,
shall pay a tax of $5, the same to be paid prior to the sale and delivery of
said guano or commercial fertilizers, to the Treasurer of the town council of
Roberta, who shall issue said party a receipt for the same, in which receipt
shall be authority to said party to sell guano and commercial fertilizers in
said town for and during year 1904. And be it further ordained that each and
every person or persons violating this section shall be subject to a fine of ten
dollars and in event this ordinance is violated by any person acting as agent
then said agent shall be liable to said penalty. And it is further ordained that
on notice of the Mayor or either member of the Council or the Marshal that any
person has violated this ordinance by selling and delivering or selling or
delivering said guano or commercial fertilizers before payment of said sum, then
it shall be the duty of the Marshal instanter to prevent the delivery of the
same and to seize all the guano or commercial fertilizers belonging to the
person or persons. corporation, company or partnership, violating this ordinance
or that may hereafter arrive in said town, that may be in the hands of their
agents and hold the same until the payment of said sum and fine that may be
imposed by the Mayor or the Mayor and Council.
26. Be it further enacted that every resident in the town subject to road duty
under the laws of the state be required to pay as a street tax the sum of $2.50
or be allowed to work five days on the streets of the town.
27. Each real estate agent or firm selling real estate for profit shall pay in
advance a license of $5.
28. Each and every person or firm dealing in lumber, brick and building material
in the town shall pay in advance a license of $1.
29. Each person or firm operating a black smith, or carriage and repair shop,
wood and black smith shop combined within the town shall pay in advance a tax of
$2.
30. Each dealer in second hand clothing shall pay in advance a license of $25.
31. Each shoe maker and repairer or firm of slice makers doing
business in the town shall pay in advance a license of $1.
32. Each lightning rod dealer or agent soliciting' or putting up work in the
town shall pay in advance a license of $5.
33. Each person or firm operating' a telephone line or lines in the town shall
pay in advance a tax of $2. Each person or firm operating a telegraph line or
lines in the town shall pay in advance a license of $2.
34. Each undertaker or firm of undertakers doing business in the town shall pay
in advance a tax of $2.
35. Each express company having an office and doing business in the town shall
pay in advance a license of $2.50.
36. Each person, firm or corporation doing business as merchants in said town
shall pay in advance a license of $5.
37. Each person, firm or corporation buying cotton, either for themselves or as
agents for others, shall pay in advance a license of $2.50.
38. Each person, firm or corporation running a gin or gins in said town, either
for themselves or as agents for others, shall pay in advance the sum of $5.
39. Each person, firm or corporation buying cotton seed, either for themselves
or as agents for others, shall pay in advance a license of $2.50.
4o. Every furniture dealer, including coffins, shall pay a license fee of $2.
41. All persons engaged in selling soda water, cigars and candies shall pay a
license fee of $2.50. This section does not apply to the druggists in said town.
42. All persons engaged in a millinery business in said town shall procure a
license of $2.50, to be issued by the Clerk of Council.
43. All persons, either as proprietors or as agents for others, engaged in
selling buggies, wagons or other vehicles, or machinery of any kind shall pay a
license fee of $2.50.
44. Each printer doing business in the town of Roberta shall pay
in advance a license of $2.50.
45. Every person, firm or corporation commencing business in said town at any
time during the year after the time fixed by law for assessing the advalorem
tax, shall pay a license tax for the remainder of the year of $10, which said
license tax shall be paid in full in advance.
46. No person shall approach the trains, within the corporate limits of the town
of Roberta, while in motion (except employees). Any one violating this section
shall upon conviction be fined in a sum not less than two nor more than five
dollars.
47. Be it further enacted, that any person or persons violating any of the above
ordinances of the town, shall, upon conviction, be fined a sum for each and
every offence not less than half the tax under the section violated, or more
than the whole tax, or be imprisoned in the town guard house not more than ten
days, one or both penalties in the discretion of the Mayor, and that the above
ordinance remain of force until repealed by the action of this, or some future
Council.
The preceding 47 sections are hereby adopted and all laws and parts of laws in
conflict with them are hereby repealed.
The preceding sections regulating the government of the town of Roberta and
etc., are hereby made the laws of said town.
(SIGNED,)
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Mayor,
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Councilmen.
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