Savannah morning news. [volume] (Savannah) 1868-1887, 1886-12-24


dorse the same rs accepted and hand the same
20 the CITY Treasurer, who shall assess thereon
the taxes TO be paid by the person or corpo-
ration making such return But in the
event there is no appeal from the assess.
ment so fixed by the person appointed to eN-
anime and correct the same, or no appeal
from the assessment fixed by the Committee
on Assessments then said Assessment so II Ned
shall be the amount upon which the City
treasurer shall assess the taxes to be paid by
the person or corporation making such re-
turn. The President, or acting President OF
every such bank or banking association To-
Gated In SAID city shall, within twenty days
AFTER the first day of January, 1857, make a
return to the City Treasurer of all
stockholders in such bank or bank
ing association holding stock therein on the
said first day of January, 1856, whether resi-
dent or non resident, with the place ana resi-
dence OF and the number of shares held by
each, and showing the market value of such
shares. Every person liable TO taxation under
the NTH and sixth sections OF this ordinance
shall make return of the business IN which
ne Ia engaged, and OF the number and charac-
ter of vehicles by which his tax is to be gradu-
ated, to the City Treasurer, within twenty
days after the first day of January,
1901, and every person commence
ing 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, 1897,
shall make return thereof within ten DAYS
after 80 commencing or increasing. Every
person having q dog or dogs on the first day OF
january, 1887, snail make Il return thereof to
the Guy treasurer, within twenty DAYS after
that date, and every person bringing a 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.
And all such returns OF persons or corpora
tons shall he inspected by person desi grated
by the Finance Committee as soon as IL is
practicable so to do and If he tlnds, or has
cause to believe that such return Ia not prop
erly MADE, then he shall forthwith pro-
coed to correct such return. and after he
shall have corrected the same, he shall at us
early day As possible, notify the person or
corporation Of such corrected return, from
which correction the person or corporation
whose return Is corrected NAV appeal, as pro-
vlded in the case of appeals from assessments
OF personal properly, aud the same proceed
ings may be nad under said appeal; out If no
correction is deemed necessary by the person
80 examining such returns, he SHAH indorse
the same as correct, and hand the same TO the
City Treasurer, who shall determine there
from the taxes 20 be paid by such person or
corporation under the lifth and sixth sections
of this ordinance.
SEC. Y. All such returns may he made
either in person or by agent or attorney, and
shall set forth the market value of all prop
erty liable TO be taxed ad valorem, except
real property, but shall be on oath or affrmA-
ton that the return IA true and that the per-
son for whom the return Is made ia not liable
to any other tax, and has no other property
in said city liable to taxation under tins ordi-
nance; and it shall be the duty of the
Treasurer or his assistant TO require
such oath or affirmation in every instance
without eXceptIon-the Treasurer or his as
sistant being hereby authorized, for the pur-
pose of this ordinance, to administer such
oath or anirmat on. But the return above
required of the President or acting President
of bank or banking assoc alton, nhall be
made by such President or acting President
himself, and need not state more than Ia 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 a sum not exceeding one hundred dol
lars. or imprisoned not more than thirty daya,
or both, in the discretion OF the court. Aud lt
shall further be the duty of the person desig-
lated by the Finance Committee of Council
to correct returns of personal property, etc,
in the event of any such refusal or neglect TO
proceed forthwith to make the return him
self, from the best Information he can OBJ
tain, within ten DAYS or as soon as practicable
alter such return was due from the person
from whom it WIGS required, and 10 notify
such defAulter thereof in writing. within ten
days after making such return, and he shall
hand such return so made by him TO the City
Treasurer, who shall assess double tax
against such d1f.ulter according to the ma
Uure of the YAK, whether specific or ad
valorem. Any person or corporation
double taxed under this. ordinance
may appeal to Council for
a reduction OF such double tax, provided the
same is done within thirty days after the said
double tax is assessed; and in the event of the
neglect or refusal of President or acting
President of n bank or banking association to
make the return required of him within the
time specified, or to afford TO the City Treas
urer free access TO the list OF stockholders
kept In the Office or place Of business of said
bank or banking association, 1t shall be the
duty of the Treasurer to obtain from the
Governor of the state OF Georgia, in the case
of banks organized under the laws of this
State, or from the Comptroller of the Cur
rency of the United States, in case of banks
organized under the laws of the United
nj
holders OF such bank and assess therefrom the
taxes to be paId by the stockholders thereof
for their shares
SEC. XII. All taxes hereby required for real
and personal property held on the first day of
January, 1887, 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
first day of January. 1851; and all taxes re-
qured of persons commencing to transact
any business, for which tax is required, after
the first day of January, 1897, or commenc-
ing after that date to use vehicles not then in
use, or bringing any dog or dogs into said
city, shall be due Immediately upon the com
mencing OF such business, using such vchl-
cles, or bringing such dog into the
city. And an 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 taxpayer, computing from the 1rst of
January. 1885. But any person or firm COM
Il
1887, or running after that date vehicles for
the transportation of goods, wares or mer-
cnandise, 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 commenced, or such
vehicles have been rum he or they shall be
taxed one-haif of the yearly tax assessed by
this ordinance, provided such tax be paid
within fifteen days after such return, other
wise the entire tax shall be collected.
SEC. XII. If any person or corporation shall
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 has been served on such person
or corporation OF such assessment. the City
Treasurer shall issue execution therefor, and
for the further sum of one dollar Tor costs. at
any time within the calendar year for which
such tax was ASSESSED. or three months after
ward; and the City Marshal shall proceed
with such executions in the same
manner as sheriff docs 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 "a, 1877. Every person or
corporation who shall pay his or It's taxes on
real or personal property, or both, promptly
within If cen days after the first of April,
July, October and January, the time herein
before specified for 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; and every person or
corporation who shall pay any other taXesre-