The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-01-09
OFEIC1AL.

herelnoetorc required OF persons engaged in the
business of transporting, etc, for hire, accord
ing To the number and character of such vehi-
cleS and at the same rate;
Every huCkStcr, including dealers IN ice
cream uuit small paint shops, vendors of
small wares, and keepers of a cook stove or
cook shop, ten dollar;
Every street dealer in poultry, for which
badge shall be issued, fifteen dollars:
Every drummer, runner, or other persons
soliciting trade or orders, or business for
another or for himself, whether resident of this
city or elsewhere and having no fixed place of
business IN this city, and every peddler and
Hlnerant transient trader, ana every transient
person selling or Offering to sell by sample, shall
pay the same tax required of resident and STA
tlouary dealers in the same articles, and no
officer of the city shall be authorized to reduce
or IN auywlSe change such tax SO required, nor
shall such itneraut dealer he allowed To sell his
wares under the license of any auctiOneer, or
under the name of any factor or commission
merchant who has paid his tax as such, until
he himself shall have paid all taxes required Of
him by this ordinance; provided. however that
any transient person transactmg or offering
f Ssnd tFenS% %tnoe g of 5 the na Of
selling or Offering only to resident dealers or
manufacturers in the specific article or com
modify sold or offered by HIM or her, and not
bringing into or keeping in the city any stock
tor purpose of delivery shall not be required To
pay any tax or license fee.
SIC. Is. Every person keeping and using one
or more vehicles of any sort 10 be drawn by one
ure or convenience, shall pay a tax graduated
according 20 the number and character Of such
vehicles, at the rates above prescribed for per
sons engaged in the business of Transporting
goods etc, for hi-e, but such vehicles shall not
be otherwise taxed.
Sec. l. The occupant Of any promises where
dog or dogs is or are kept shah pay for every
dog So kept an annual tax of one dollar Upon
payment OF this tax a badge shall be issued to
the person paying the tax for the dog; and
every dog found running at large without such
badge shall be lmpounded, and if not claimed
WITHIN tOrtN eight hours shall bC disposed Of.
Sec, s. 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 section of
this ordinance, the particulars and character of
the business for which a tax is required under
the fifth section of this ordinance, the number
of vehicles used or kept, under the sixth section
of this ordinance, and the number of dogs kepI
as provided for in the seventh section of this
ordinance, shall be aScertained by means of the
returns hereinafter prescribed;
SEC. 9. Every person and corporation own
ing real property in said city on the first day of
January, 1888 shall pay taxes on such real prop
erty upon the assessment thereof as adopted by
Council. Every person and corporation owning
or holding IN trust or on consignment personal
property in said city on the first day OF January,
1888 liable TO be taxed under the third and fifth
sections of this ordinance, except stocks IN banks
and banking associations organized under the
laws Of this state or of the United States, shall
make return thereof to the City Treasurer with
in twenty days after that date and all returns
of personal property sin III be inspected as soon
as they are made 10y a person to be desig
mated 10y the Finance Committee of
Council, who shall carefully and critically
examine the same, and if he finds, or has
cause t. believe that such return Is not prop
ery made so as to show the amount of personal
property owned by the person or persons or cor
IN fay
then he shall forthwith proceed tu assess the
said personal property of said person or cor
poratlOn at its true value, as near rs can be as
CeTtained by him. and soon as the same is
made he shall send a copy of the same to the
person or corporation whose return is thus cor
rected; and the person or corporation whose
return is thus corrected shall have the right to
appeal from Such corrected return to the Com
mttee on ASSESS uents of the City Council
within ten days after the mailing Of the Motif
cation of the correction of said return; and said
committee shall hear such return as soon as may
be convenient thereafter, notifying said appellant
of the tire and place of hearing said appeal !;
and after hearing such appeal tue said Commit
tee on Assessments shall fix the return of said
person or corporation at such sum as may, in
their opinion, be correct and just, and shall i'm
mediately notify such party of the sum so fixed
by them and tine said person or corporation
may, within four days of the rendition of such
judgment. appeal therefrom to the Mayor and
Aldermen of the city of Savannah, where such
appeal shall be heard and determined as other
appeal cases are heard and determined by the
Mayor and Aldermen of the city OF savannah :;
and the judgment of the Mayor and Aldermen
of the city of Savannah shall be final and deter
mine the amount upon which the the City Treas
nrer shall collect the taxes prescribed by the
third and fifth sections OF this ordinance. if
the return of personal property. as made by the
person or corporation, shall be accepted by the
person so designated by the Finance Committee
OF Council, be shall ndorse the same as accept
ed and hand the same to the City Treasurer who
shall assess thereon the taxes to he paid by the
person or corporation making such return. But
in the event there is no appeal from the assess
ment so fixed by the person appointed to eX-
anime and correct the same, or no appeal from
the assessment fixed by the Committee on AS
seSSmeutS. then said assessment so fixed shall
be the amount upon which the City Treasurer
shall assess the taxes to he paid by the person
or corporation making such return, The Presi-
dent, or acting President, of every such bank or
banking association, located in said city shall,
within twenty days after the first day of
January. 1893. make a return to the City Treas
urer Of all stockholders in such bank or banking
association holding stock therein on the first
day of January, 1859, whether resident or non
resident, with the place and residence of and
the number of shares held by each, and show
ing the market value of such shares. Every
person liable TO taxation under the fifth and
sixth sections OF this ordinance shall make re
turn Of the business in which be is engaged, and
of the number and character of vehicles by
which his tax is to he graduated, to the City
Treasurer, within twenty days alter the first
utiN OF JduudT3, INS9, anu every PRISON COIJl-
mencing to carry on any Of the said kinds of
business. or increasing he number OF his We
hices, or commencing to keep and use vehicles,
after the first day of January, 1883,
shall make n return thereof within ten days
after so commencing or increasing. Every per
son having a dog or dogs on the first day of
January, 1888 shall make a return thereof to
the City 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 n similar return within ten
days after so bringing in such dog or dogs, And
all such returns Of persons or corporations shall
he inspected by a person designated by the
Finance Committee as soon As 1t is practicable
so 10 do. and If ne finds, has cause to believe
that such return IS not properly made, then he
shall forthwith proceed 10 correct such return,
amt after he shall have corrected the same. he
shall, at as early day as possible, notify the
person or corporation OF such corrected return
from which correction The person or corporation
whose return is corrected may appeal as pro-
vided in the case of appeals from assessments
ma be had under lid appeal hut II no correc-
ton is deemed necessary by the person so eX-
aiming such returns, he shall indOrse the same
as correct, and hand the same 10 the City Treas
urer. who shall determine therefrOm the taxes
to be paid by such person or corporation under
the fifth and sixth sections Of this ordinance.
SEC. TO- All such returns may be made either
in person or by agent or attorney, and shall set
fortb the market value OF all property liable 10
be taxed ad yalOrem, except real property, but
shall be on oath or affirmation that the return
is true, and that the person for whom the re-
turn is made is not liable to any other tax and
has no other property in said city liable TO
taxation Under this ordnance; and IL shall be
the duty of the Treasurer or his assistant 10 re-