Savannah morning news. [volume] (Savannah) 1868-1887, 1885-01-09

OF Sucn ShureS. Every person llaDle TO taxa
tion under the fifth and sixth sections Of this
ordinance shall make return of the business
in which he Is engaged, and of the number
and character Of vehicles by which his tax il
to be graduated, to the City Treasurer, within
thirty days after the first day of January, 1855.
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
creasng. Every person having dog or dogs,
on the first day OF January. 1885, shall make a
return thereof to the City Treasurer within
ten days after that date, ana every person
bringing dog or dogs, INTO the city after that
date, to be kept here, shall make a similar re-
turn within ten days after so bringing IN such
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,
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
ton under this ordinance; and it shall be the
duty of the Treasurer, or his assistant. to
9uire such oath or affirmation IN every in
stance without eXceptiOn-the Treasurer. or
his assistant. being hereby authorized, for the
purpose of this ordinance, to administer such
oath or Affirmation. But the return above
required of the President or acting President
Of a bank or banking association, shall be
made by such President or acting President
himself, and need not state more than is re-
quired in the ninth section of this ordinance.
And If any person, req ulred 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 Treas
urer, in the event Of any such refusal or neg
lect, to proceed forthwith to make the return
himself, from the best information he can
obtain, within ten days after such return was
due from the person from whom 1t was re-
CURED, and to assess double tax against
such defaulter. according to the nature of
the tax, whether specific or ad valOrem,
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 a President or acting President OF
a bank or banking association to make the re-
turn required of him within the time speci-
fed, 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, III 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-
ceding list of the stockholders of such bank,
and assess therefrOm the taxes to be paid by
the stockholders thereof for their shares.
SEC. ri. All taxes hereby required for real
and personal property held on the first day Of
January, 1885, 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
last day allowed for the making of re-
Of persons commencing to trans
act any business, for which a tax is required,
after the first day of January, 1885, or COM
menclng after that date to use vehicles not
DFInVjn0 or "a To
said city shall be 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
the tax payer, computing from the first day
of January, 1885. But any person firm,
commencing business in this city after July l.
1885, or running, after that date, vehicles for
the transportation of goods, wares or mer-
chandise, 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 such
vehicles have been run. he or they shall be
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. XII. If any person or corporation shall
refuse or neglect tc 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 p, 1877.
Everg person or corporation, who snail pay
his or its taxes on real or personal property,
or both, promptly within fifteen days after
the first OF April, July, October and January,
the time herein before specified for the nav
ment 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;
and every person or corporation who shall
pay any other taxes required by this Ordi-
nance promptly within thirty days after the
same shall become due, shall be entitled to q
deduction of ten per centum of the amount
thereof, and the City Treasurer is hereby di-
recteu to make such deduction upon the re-
ceipt of the tax.
SEC. XIII. 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 day ofJanuary 1885,, shall within thirty
days after the first day of January, 1885, take
out a license therefor. VIZ: Every auctiOueer,
every owner or lessee Of junk shop or cotton
plckery; every junk dealer; every vendor Of
small wares, huckster, hawker, including
dealers in ice cream, fruit and poultry, keeper
OF cook stove or cook shop, drummer run
ner or solicitor of trade or orders. without
fixed place OF business; every pedder, timer
ant or transient trader, and transient persons
selling 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 aucti0neer to
sell for any transient dealer unless such
transient q
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 TreasUrers 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 1925
of the Revised Code of Georgia, known as the
Code Of 1882. And in every license taken out
by the owner or lessee of a junk shop or cot
ton pickery, or by junk dealer, 1t shall be
distinctly expressed that such junk shop or
cottoR 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 wears:
duplicate of which license, signed by the
person or persons taking out the same, and
expressing his or their assent to such condi-
tions, shall be retained by the Clerk of Coun-
ell 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
IONOkCus dul ouCu JUNK ouop OF COILOl DlCkeIY
shall Immediately be closed by the Mayor.
And every such junk shop, junk dealer or cot
ton pickery license shall be subject to the fur
ther 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 ashall so pronounce that
any city, corporation or private property is
found in any such junk shop, or in the posses
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 Il.
1885, 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
January, 1888, shall take out license before
commencing business, as provided in said or
dinance passed March IA, 1888, which said or
dinance 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 And
If any person transactng, or Offering to trans
act, in said city, either of the kinds of busl-
ness in this section specified, shall be found
without such license displayed In a cOnspicu-
Gus manner in his, her or their place of bust
ness, he or she, shall on conviction thereof in
the Police Court, be fined in a sum not eX-
ceediDg one hundred dollars. or imprisoned
not more than thirty days or both, in the dis
erection of the court.
SEC. XIV. On and after the first dav of
January, 1885, the price of a license to sell
malt, vinous or spirituOus liquor at wholesale
or at retail and wholesale within the
corporate and jurisdictiOnal limits of
the city of Savannah for one year.
shall be two hundred dollars, and the price of
a license to sell malt, vinous or spfrituous
liquor al retail within the corporate limits of
said city north of Anderson street. west of
Bilbo canal and east of Musgrove creek, for
one year, shall be one hundred and fifteen
dollars, and the applicant shall be re-
quired to submit as securities two re-
sponsible freeholders of this city as a
prerequisite to the issue Of said
license; and no license for the sale of malt,