Savannah morning news. [volume] (Savannah) 1868-1887, 1883-12-28

all taxes required of him by this ordinance.
SEC. vi. 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 pleasure or convenience, shall pay tax
| character of such vehicles, at the rates above
| prescribed for persons engaged in the BUSH
ness OF transporting goods, etc., for hire, but
sueh yehlcles shall not be otherwise taxed.
SEC. VII. The occupant of any premises
| where dog or dogs, is or are kept, shall
pay Ior every dog 50 kept an annual
| tax OF one dollar. Upon payment of this
tax badge shall be Issued to the person
paying the tax for the dog; and every dog
found running az large without such badge
shall be impOunded. aud if not claimed within
forty eight hours shall be disposed of.
SEC Viii 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 the ordinances of
| the city on that subject, or any ordinance
| amendatory thereof; the value of personal
| property to be taxed under the third sec
ton Of this ordinance, the particulars and
character OF the business for which tax Is
| required under the fifth section of this ordi-
nance. the number of vehicles used or kept
| under the sixth section of this ordinance and
| the number of dogs kept as provided for in
| the seventh section of this ordinance, shall be
ascertalned by means Of the returns herein
| after prescribed.
| SEC. TX. Every person and corporation own
| ing real property in said city on the first day
| OF January: 1881, shall make return thereof
| 70 the CITY Treasurer within sixty days after
| that date Every person and corporation
| owning personal property in said city on the
hrst day OF January, 1884, liable to be taxed
| under the third and fifth sections of this or
dlnance, except stocks in banks and banking
associations organized under the laws of this
state or OF the United States, shall make a
! return thereof to the City Treasurer within
| sixty days after that date; and it shall be the
| duty OF the City Treasurer to cause a list of
| ali persons and corporations making such re-
| turns, showing the amount returned by each,
TO be published in the official paper of the city
| at the end of each month, as made; the Presi-
| dent or acting President of every such bank or
| banking association located in said city shall,
| within ten days after the first day of Janu-
! airy, 1884, make return to the City Treasurer
OF all stockholders in such bank or
| banking association holding stock therein on
the said first day of January. 1884. whether
resident or non resident, with the place and
residence of and the number of shares held by
| each, and showing the market value of such
| shares. Every person liable to taxation I'M
| der the fifth and sixth sections of this or
dlnance shall make return of the bust
ness IN which he is engaged and of
the number and character of vehicles by
which his tax is to be graduated, to the City
| Treasurer, within thirty days after the first
DAY Of January, 1884; and every person COM
menclng TO carry on any of the said kinds of
business, or increasing the number of his We
hleles, or commencing to keep and use We
hicles after the first day of January, 1884,
shall make return thereof within ten days
after so commencing or increasing. Every
person having dog or dogs, on the
HTst udy OF January, 1854, shall make
return thereof to the City Treasurer within
| ten days after that date, and every person
! bringing dog or dogs, into the city
after that date, to be kept here, shall
| make similar return within ten DAYS after
| so bringing in such dog or dogs.
SEC. X. All 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 pro-
| perty, but shall be on oath or affirmation that
the return is true, and that the person for
| whom the return is made is not liable to any
| other tax, and has no other property in said
| city liable to taxation under this ordinance;
| and 1t shall be the duty of the Treasurer or
| his assistant to require such oath or aflirma-
ton In every instance without exception
| the Treasurer or his assistant being
! hereby authorized, for the purpose of this
ordinance, to administer such oath or affirma-
| ton. But the return above required of the
President or acting President of bank or
| banking association shall be made by such
President or acting President himself, and
| need not state more than is required in the
| ninth section of this ordinance. And if any
| person, required 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 sum not exceeding one hundred
dollars, or imprisoned not more than
| thirty days, or both, in the discretion of
| the court. And it shall further be the
| duty of the Treasurer, in the event of any
| such refusal or neglect, to proceed forthwith
| to make the return himself, from the best IN
| formation he can obtain, within ten DAYS af-
| ter such return was due from the person from
| whom 1t was required, and to assess a double
| tax against such defaulter, according to the
| nature OF the tax, whether specific ad
| valOrem, and to notify such defaulter thereof
| in writing, within ten days after assessing
| such double tax; and, in the event of the neg
| lect or refusal of a President or acting Presi-
/ dent of bank or banking association to 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 be the duty of
! the Treasurer to obtain from the Governor of
| the state of Georgia, in the case of banks or
| ganiZed under the laws of this State, or from
| the Comptroller of the Currency of the United
States, in the case of banks organized under
| the laws of the United States, the last pre-
| ceding list of the stockholders of such bank
and assess therefrom the taxes to be paid bv
| the stockholders thereof for their shares
| SEC. NJ. All taxes hereby required for real
| and personal property held the first day
| of January, 1884, and for business in
which any person shall be engaged at that
| date, and of persons having vehicles and
| dogs in said city at that date, shall be consid-
| cred as due on the last day allowed for the
making OF returns thereof; and all taxes re-
| CURED of persons commencing to transact auy
| business, for which tax is required, after the
| first day of January, 1884, or commencing af-
ter that date to use vehicles not then in use,
| or bringing any dog or dogs into SAID city, shall
| be due Immediately upon the making of the re-
turns therefor; and all taxes of every kind shall
be payable to the City Treasurer; provided.
| sessed for the whole year, may be paid quar-
| terly, at the option of the taxpayer, comput-
| ing from the first day of January, 1884. But
| any person or firm, commencing business in
| this city after July |, 1884, or running after
that date, vehicles for the transportation of
| goods, wares or merchandise, or keeping or
| using Tor pleasure or convenience any vehicle
| or vehicles, which were not run before that
| date, upon making prompt return of the same
| within ten days after such business has COM
| menced, or such vehicles have been run, he or
| they shall be taxed half of the yearly tax
assessed by this ordinance, provided such tax
| be paid within ten days after such return
| otherwise the entire tax shall be collected.
SEC. XII. If any person or corporation
snail refuse or neglect to pay any tax required
| OF him or her by this ordinance, within thirty
| days after the same shall be due and PAYABLE
as above provided, or shall neglect or refuse
| to pay any double tax assessed against him or
her as above provided, for twenty days after
notice published in the official paper of the
| city OF such assessment, the City Treasurer
shall issue execution therefor, and for the fur
Their sum-of one dollar for costs, at any time
| within the calendar year for which such tax
| was assessed, or three months afterwards.
and the City Marshal shall proceed with such
executions IN the same manner as a Sheriff
| does under executions from the Superior
| Courts of this State, subject to the provisions
| of the act of the General Assembly of the
! state OF Georgia, passed February 81 1877
Every person or corporation who shall pay his
| or her taxes on real or personal property or
! both, promptly within fifteen days after the
| first of April, July, October and January, the
| IlInc neFelnDelOre Specl1ed Tor 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
| SEC. XIII. Every person transacting or Of
| fering to transact either of the kinds OF the
| business hereinafter named, who are in bust
ness on the LIST day OF January 1885, shall, with
in thirty days after the LIST day of January 1884.
| take out license therefor. viz: Every auc-
| tlOneer; every owner or lessee of a Junk shop
| or cotton pckery; every junk dealer; every
| vendor OF small wares, huckster, haWker in
| Guiding dealers in ice cream, fruit and poul-
| try, keeper of a cook stove or cook shoD drum-
mer, runner or solicitor of trade or orders
| without fixed place of business; every ped
| dler, itinerant or transient trader, and tran
sient persons selling Offering to sell by sam
| pies, and IT is hereby declared to be the mean
| ing of this ordinance that the license granted
| to an auctioneer shall not authorize such auc
| tioneer to sell for any transient dealer unless
such transient dealer has first paid all taxes
| required of him by this ordinance, Every
| licensed auctiOneer shall have the privilege OF
| appointing one assistant crier, whose name
| shall be recorded in the Treasurers Office and
entered on the license issued. And no person
shall be permitted to be an auctioneer or ven
| due master until he shall have complied with
| the conditions contained in section 1925 of the
! Revised Code OF Georgia, known
as the Code of 1882. And in
| every license taken out by the owner or les
see of junk shop or cotton pckerv or bv a
| junk dealer. it shall be distinctly expressed
| that such junk shop or cotton pickery, or Junk
| dealer, shall always be subject to the vista
| ton of the police of the CITY. and that such
| person shall not purchase from any one under
| the age OF sixteen years: duplicate of which
| license, signed by the person or persons taking
out tie same, and expressing his or their as
| sent to such conditions, shah be retained bv
/ the CLERK OF Council, and on refusal to submit