Savannah morning news. [volume] (Savannah) 1868-1887, 1884-12-29

banking associations organized under the laws
| OF this State or the United States, shall make
| 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
| all 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
| President or acting President Of every such
| bank or banking association located In said
| city shall. within ten DAYS after the first dav
OF January. 1885, make return to the City
| Treasurer of all stockholders in such bank OF
| banking association holding stock therein on
the said first day of January, 1855, 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 taxa
| tlon under the fifth and sixth sections of this
| ordinance ehall make return of the business
| in which he is engaged, and of the number
| and character OF vehicles by which his tax is
to be graduated, Il the City Treasurer, within
thirty days after the first day Of January, 1885.
and every person commencing to carry on any
! of the said kinds of business, or increasing
| the number of his vehicles. or commencing to
keep and use vehicles after the first day OF
January, 1885, shall make a return thereof
/ within ten days after so commencing or in
| creasIng. Every person having dog or dogs,
on the first day of January, 1885, shall make a
return thereof to the Cifv 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 re-
turn within ten days after so bringing in such
dog or dogs.
SEC. Y. 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 property, 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 taxa
| tiOn under this ordnance; and it shall be the
| duty of the Treasurer, or his assistant, to re-
quire such oath or affirmation IN every in
stance without eXceDtion-the Treasurer or
! his assistant. being hereby authorized, fort he
| purpose of this ordinance, to administer such
| oath or affirmation. 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 re-
| CURED 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 1t shall further be the duty of the Treas
| urer, IN the event of any such refusal or neg
| lect, to proceed forthwith to make the retnrn
| himself, from the best information he can
| obtain, within ten days after such return was
| due from the person from whom it was re-
| CURED, and to assess double tax against
| such defaulteF, according to the nature Of
| the tax, whether specific or al yalOrem
| and to notify such defaulter thereof, in wri-
| ting, within ten days after assessing such
| double tax; and, In the event of the neglect or
| refusal OF President or acting President of
bank or banking association to make the re-
| turn required of him within the time sDeci-
| lied, 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 organ
| lied 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-
| cedlng list OF the stockholders of such bank,
| and assess theTefPOm the taxes. to be paid by
the stockholders thereof for their shares.
| SEC. II. All taxes hereby required for real
| and personal property held on the first day of
| January, 1855, 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 considered as due on the
| turns thereof and ali taxes required
| OF persons commencing to trans
act any business, for which tax is required,
| after the first day of January. 1885 or com
| menclng after that date TO use vehicles not
then IN use, or bringing any dog or dogs into
| said city shall he due Immediately upon the
| making OF the returns therefor. And all
| taxes, Of every kind, shall be PAYABLE to the
| City treasurer; provided, nevertheless, that
| any tax upon property assessed for the whole
year, may be paid quarterly, at the option of
| Tue tdA payer computing from the first daV
OF January, 1885. But any person or firm,
| commencing business in this city after July l.
| 1885, or running, after that date vehicles for
the transportation of goods, wares or mer-
| chandlse, or keeping or using for 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 commenced or Ruch
| vehicles have been run, he or thew shall he
taxed one-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. MI. If any person or corporation shall
refuse or neglect t. 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 OF
her as above provided, for twenty DAYS after
noIlce punished 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 tag
was assessed, or three months afterwards
and the City Marshal shah proceed with sucl
executions IN the same manner as q Sheriff
does under executions from the Superior
Courts OF this State subject to the provision
OF the act of the General Assembly of the
State of Georgia, passed February p, 1877
Every person or corporation, who snail pay
ms or her taxes on real or personal property
or both, promptly within fifteen days after
the flrst OF April, July, October and January
the time herein before specified for the pay
meHt thereof, shall be entitled to a deduction
OF ten per oentum of the amount thereof and
the City Treasurer is hereby directed to make
such deduction GpOn the receipt of the tax.
| SEC. AIlIs Every person transacting or offer
ing to transact either of the kinds of the bust
| ness hereinafter named, who are in business on
| the first of January, 1885, shall within thirty
| days after the first day of January, 1885, take
out license therefor, viz; Every auetioneer
| every owner or Lessee Of Junk shop or cotton
| pickery; every Junk dealer; every vendor OF
small wares, huckster, hawSer, including
dealers in ice cream, fruit and poultry, keeper
| of a cook stove or cook shop, drummer run
ner or solicitor OF q trade or orders, without a
| fixed place of business; every peddler, timer
| ant or transient trader, and transient persons
selling or Offering to sell by samples; and it is
| hereby declared to be the meaning of this or
| dinance, that the license granted to an auc-
| tlOneer shall not authorize such auctiOneer to
sell for any transient dealer unless such
| transient dealer has first paid all taxes re-
CURED of HIM by this ordinance Every
| licensed auctiOneer shall have the privilege Of
| appointing one assistant crier, whose name
| shall be recorded in the Treasurer's office
and entered on the license issued. And no
| person shall be permitted to be an auctioneer
| or vendue master until he shall have complied
| with the conditions contained in section l425
| of the Revised Code of Georgia, known as the
Code Of 1882, And in every license taken out
by tho owner or lessee of q junk shop or cot
| ton pickery, or by junk dealer, 1t shall be
| distinctly expressed that such junk shop or
cotton pickery, or junk dealer, shall ALWAYS
be subject to the visitation of the police of the
| city, and that such persons shall not purchase
| from any one under the age of sixteen years
! a duplicate Of which license, signed by the
| person or persons taking out the same. and
| expressing his or their assent to such condi-
| tions, shah be retained by the Clerk of Coun-
| Gil, and on refusal to submit at any time to
| such visitation or on conviction in the Police
| Court of having purchased from any one under
| the age OF sixteen years, such license shall be
| revoked, and such Junk shop or cotton pickery
| shall Immediately be closed by the Mayor.
| And every such junk shop, Junk dealer or cot
1 ton pickery license ehall be subject to the fur
| Their condition that the same shall be subject
/ to the revocation by the Mayor, if, on ex-
ANIMATION before him in the Police Court, he
| shall be satisfied and shall so pronounce that
| any city, corporation or private property is
| found in any such junk shop, or in the possas-
/ sion OF any junk dealer; and such condition
shall be expressed in the license Of every such
| junk shop or dealer. Every person required by
/ the provisions of this section and by the
| ordinance passed IN Council March nj.
1888, IN reference to taking out licenses, who
| shall commence to transact or offer to transact
/ in this city any of the kinds of business men
| toned in this section, after the first day of
I January, 1885, shall take out license before
commencing business, as provided in said or
dinance passed March "a, 1883, which said or
| dipance is of force.
The licenses herein provided for shall be is
sued by the Clerk of Council and be
| signed by the Mayor, attested by the Clerk.
and impressed with the seal Of the CITY. All
If any person transactng, or Offering 10 trans
act, In sSld city, either Of the kinds of bnsI
mesa IN this section specified. shall he fonnd
Wlthout sucn license displayed In 6. conspicu
GUS manner in his, her or their place of bnsi
ness, he or she, shall on conviction thereef in
the Police Court, DO dned in a sum NOT ex
ceedIpg one hundred dollars, or imnrlsoned
erection OF the court. w w
SEC. XIV. On and after the first day Of
January next the price of license to sell
mai, FinoNs or splrltuous liquor at wholesale