Savannah morning news. [volume] (Savannah) 1868-1887, 1884-06-17

city OF savannah. 10 prONlte i9f al 49, -
meut OF all resl estate in said city, ana LOT
the review and adjustment OF returns O
personally for taxation; 10 appoint q bo ~
Of Assessors; TO define the duties OF the re
ceiver Of Tax Returns and OF the BoaTa o.
Assessors. and for other purposes.
SECTION -. Be e ordained og ~ mayor 1tts
Aldermen OF tie city 81 SdrdHa4S, "a toAs.ett
assembled, GHd e ts hereby ORANGE y "
Aldermen Of the city OF savannah shan, at
the first regufSr meeting in July. IsS4. OF Al
the first meeting Of Council Thereafter, eists
q Receiver Of Tax Returns, who snali receive
q salary OF 81 500 COZ eighteen'hundred dollars
per annum. PAYABLE monthly. and shau nol0
his office until the first meeting OF Counc id ~
the year 1885, when his successor sha ai De
elected. who shall hold his once lor three
wears from that date: and at the nrst meeting
Of Council every three years tnereaItSF there
shall be elected a Receiver of Tax returns,
who shall hold his ofice and receive sHeh
salary IS hereInbefore prescribed.
SEC - Be Il further ordained bg me dHtaof-
ftU aforesaid That before entering upon the
duties OF his Office. the Receiver OF lax ne be
turns shall give bond IN the sum OF S9,000'
with good ana sufficient suretles, 70 De apo
proved bv the MayOr. conditioned Tor the
faithful performance Of the same.
SEC. =. Be Il further ordained by the duth0Ti-
~ a fsresTid. That it shall be the duty OF said
Receiver Of Tax Returns TO annually prepare
a digest or real estate book, IN which ne shall
set forth the name of each and every owner;
agent or representative OF eacn lot or parcel
Of real estate, whether improved or not. lying
witbin tbe eorporate limits Of the city Of
Savannah. with its location ana the character
Of the improvements on each lot or part OF lot
in said city. and said book shall De prepared
and completed so to be presented 70 the
Board Of Assessors, hereinafter PROVIDED Tor,
who shall appraise each lot or part OF lOt ana
the improvements thereon, for purposes OF
taxation By the Mayor and Aldermen OF the
city Of Savannah.
ttg aforesaid, That there shall be appointed
10 To-
Council. at the first regular meeting IN July,
1884 or by the first meeting Of Council there
after two freeholders, citizens OF savannah,
who with the Receiver Of Tax Returns. snail
constitute a Board OF Assessors of Real Is
tate and Personal Property in said city, who
shall take an oath before the Mayor to faith
fully and impartially discharge the duties OF
their Oniee, and shall receive sueh compensa-
ton as Council may provide, and who snail
hold Office until the hrst meet
ing OF Council IN the year
1855. when their successors shall be appointed
by the Mayor, subject to confirmation by
Council. who shall hold their Office for three
years from that date, and at the i1rst meeting
every three wears thereafter their sue
eess6rs shan be appointed, who shall hold
their Office as hereinbefore provided. Inc Re
ceiver Of Tax Returns elected under this ordi-
nance shall be 20 eBfcto member OF the Board
OF A SCISSORS. 1t shall be the DUTY OF sara
Board of Assessors to assess all the real estate
in the city of Savannah on the lst day OF
October. 1884. valuing each lot and part Of lot
and the improvements thereon separately Tor
the purposes of taxation and to enter the same
in the book or digest prepared by the Receiver
of Tax Returns for this purpose, and man make
a return thereof to Council within sixty days
from said date and thereafter the said board
| shall assess and value the real estate in said
city at such times as the Mayor and Alder
men NAV from time to time direct. 1t shall
be the duty Of said Board OF Assessors TO re-
view all returns of personal property made TO
| the Receiver Of Tax Returns, andln all cases IN
which they have good reason to believe that
fun and complete returns have not been made
BY any person or persons OF body corporate, to
| notify such person or persons or body corpo-
| rate through the Receiver OF Tax Returns to
| appear before said board at such time as they
| may appoint for the purpose OF amending his,
| her, or their returns; and on such appearance
| the said board shall point out the defects IN
| said returns and the same shall De corrected,
| and if the said Board Of Assessors and such
! person or persons or body corporate shall not
| be able TO agree on the return to be made,
| then the said Board of Assessors shall make
! such return as they in their judgment may
| think Just and equitable, on the beat and most
| reliable information to be obtained by them,
| and anv person or corporation considering
| himself, herself or itself aggrieved by the ac-
! ton of said board, may appeal to the Mayor
| and Aldermen OF the CITY OF S2-
| yannah. in Council assembled, who
| shall review such action and dispose of 1t as
! in their Judgment may be deemed just and
nroper: provided, however, that all appeals
| from action Of said board shall be made
within ten days after the action
/ of the SAID board Is mauc KNOWN
| to any person or corporation whose property
| is assessed or valued, and it shall be the duty
| Of the Receiver Of Tax Returns to notify all
persons or corporations Of the action OF the
board so assessing property Immediately af-
| ter the,bOard has acted upon the same; and In
default of such appearance Tor such purpose,
| said board shall proceed TO assess said prop
| erty OF all and every such person or persons,
| or body corporate, at such an amount as IN
| their Judgment is Just and equitable on the
| best and most reliable information to be OBJ
| tanned by said Board of Assessors; and when
| ever any person or persons, or body corporate,
whose duty it is to make tax returns to said
| CITY Of any species, kind, or description OF
| property that is taxable by the city OF Sayan-
| nah, shall fail to return the whole or any part
| thereof as required by ordinances Of said
| CITY, the said Board Of Assessors shall pro-
coed to assess the property OF all and every
! such defaulting person or persons, or bodies
| corporate. at such an amount as in their judg-
/ ment is Just and equitable on the best ana
! most reliable information to be obtained by
| the said Board of Assessors. .
| SEC - Be It further ordained 6V the authority
| Aforesaid. That it shall be the duty Of the Re-
| ceiver of Tax Returns to keep in his Office in
! a book well and strongly bound, an alphabeti-
cal list Of all the real estate owners IN the city
| showing the appraised value or each piece or
| parcel of real estate, the width, depth and
! number of each lot, and the kind of building
| or buildings if any, thereon, together with the
amount of tax assessed upon each and every
| parcel OF said property,
| SEC. -, Be IL further ordained 6g the authority
| aforesaid. That the Receiver OF Tax Returns
! shall publish for the information OF the peo-
| pie the time at which the returns of taxes
| shall be made, and it shall not be lawful for
| him to receive any returns after the time de-
| signated for making the same. unless such
time shall have been first extended by the
City Council.
SIC. =. Be it further ordained ytbe nuthOri-
| tn aforesaid. That the Receiver OF Tax Re-
| turns shall also keep a careful record OF all
| changes of real property, whether by improve
ments injury or destruction, with a view to
| the equitable increase or decrease OF the ap-
prasement thereof, and it shall be his duty
| once in each and every year to appralse and
value for taxation all improvements made on
real estate in this city during the preceding
wear, except such years as general appralse-
ment is made in: and, in addition to the seve-
raj duties herein prescribed, he shall perform
all the duties not inconsistent herewith as may
be prescribed by City Council.
SEC. -. Be It further ordained By the dW-
thOritv aforesaid, That every person and every
corporation owning personal property IN sad
city on the lst OF January of each year liable
to be taxed under the tax ordinance OF said
citv EXCEPT stocks in banks or banking assO-
Citations organized under the laws of this State
or of the United States, shall make return
thereof to the Receiver of Tax Returns with
in sixty days after that date, and it shall be
the duty of the Receiver of Tax Returns to
cause a list of persons and corporations max
ing such returns showing the amount re-
turned by each, to be prepared for review by
the Board of Assessors hereinbefOre appoint
ed and after the same are reviewed ana cor
rected by said board, he shall cause the same,
| as corrected, to be published in the Official
paper Of the city at the end of each month as
made The President or acting President of
! every such bank or banking association in said
| CITY shall, within ten days after the first day
of January of each year, make return to the
/ Receiver Of Tax Returns Of all stockholders
| in each bank or banking association holding
| stock therein on the first day of January of
/ such year, whether resident or non resident,
/ with the place of residence of and the number
| of shares held by each, and showing the mar
| ket value of such shares. Every person liable
| to taxation under the tax ordinances of this
| CITY shall make q return of the business in
which he is engaged, and Of the number and
| character of vehicles by which bis tax is to
| be graduated to the Receiver of Tax Returns
within thirty days after the first day of jan
uaFy of each year; and every person COM
mencing to carry on any Of the said kinds Of
business, or increasing the number of
his vehicles, or commencing to keep
or use vehicles after the first
of January of each year. shall make a
return thereof within ten days after so COM
mencing or increasing. Every person having
| a dog or dogs on the first day of January Of
each year shall make return thereof to the
Receiver of Tax Returns 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 bringing in such dog or dogs. All
II H.nN1 1vdn 10 in