The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-01-10
OFFICIAL.

Every nNtkSlef, including dealers IN ice
cream, fruit, small paint shops, vendors of
small wares and keepers of a cook stove or
cook shop, ten dollar;
Every street dealer i'm poultry, for which a
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 pedder aud
ituerant transient trader, ana every transient
person selling or offering to sell 10y sample, shall
pay the same tax required of resident and sta
tionary dealers in the same articles, and no
officer Of the city shall be authorized to reduce
or in anywlSe change such tax SO required, nor
shall such itinerant 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 az such, until
he himself shall have paid all taxes required of
him by this ordnance; provided. however that
any transient person tranSacting or offering
TO transact any of the kind of
business mentioned in this paragraph,
selling or offering only to resident dealers or
manufacturers in the specific article or com
bringing into or keeping in the city any stock
for purpose of delivery shall not be required to
pay any tax or license fee
SEC. g. Every person keeping and using one
or more vehicles of any sort to be drawn by one
or more horses or mules, for purposes of pleas
ure or convenience, shall pay tax graduated
according to the number and character of such
vehicles, at the rates above prescribed for per
goods, etc, for hire but such vehicles shall not
be otherwise taxed
Sec. :. The occupant of any premises where
a 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 al large without such
badge shall be inpOunded and If not claimed
within forty eight hours shall be disposed of.
See & 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 n tax is required under
the fifth section of this ordinance, the number
of vehicles used OF kept, under the sixth section
OF this ordnance, and the number of dogs keep
as provided for in the seventh section of this
ordinance shall be ascertaineG 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, 1893 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,
1889, 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 eturn thereof TO the City Treasurer with
of personal property sh I'll be inspected rs soon
as they are made by person to be desg
mated by the Finance Committee of
Council, who shall carefully and critically
examine the same, and if he finds, or has
cause believe, that such return is not prop
erly made so as to show the amount of personal
property owned by theperson or persons or cor
por3tOn making he return subject to taxation,
then he shall forthwith proceed to assess the
said personal property of said person or cor
poration at It's true value, as near as can be as
certained by him, and as soon the same is
made he shall send 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
mitee on Assessments of the City Council
within ten days after the mailing Of the nOtif-
cation of the correction of said return; and said
committee shall hear such return as soon as may
be CONVEX lent thereafter notifying said appellant
of the time and place of hearing said appeal;
and after hearing such appeal the said Commit
tee on Assessments, snail fix the return OF said
person or corporation at such sum as may in
their opinion. be correct and just, and shall i'm
mediatcly notify such party of the sum so fixed
by them; and the said person or corporation
may, within four days Of the rendition of such
Judgment appeal theIefrOm 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
urer 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, he shall indorSe the same as accept
ed and hand the same TO the City Treasurer, who
shall assess thereon the taxes to be paid by the
person or corp ration 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
sessuents. then said assessment, so fixed shall
be the amount upon which the City Treasurer
shall assess he taxes to be 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. 1888 make u return TO the City Treas
urer If all stockholders in such bank or banking
association holding stock therein on the first
day of January. 1883, 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 tifth and
aXth sections Of this ordinance shall make re-
fIrn of the business in which he is engaged, and
of the nufubcr and character of vehicles by
which his tax is TO be graduated, to the City
Treasurer, within twenty days after the first
day Of January, 1885. and every person com
mencing to carry on any Of the said kinds Of
business, or increasing the number of his We
hcles or commencing to keep and use vehicles,
after the first day Of January, 1888,
shall make a return thereof within ten days
after 50 commencing or increasing. Every per
son having a dog or dogs on the first day of
January, 1893, shall make a return thereof to
the City Treasurer within twenty days after
that date, and every person bringing dog or
dogs into the city after that date to be kept
here, shall make a similar return within ten
days after so bringing IN such dog or dogs, And
all such returns Of persons or corporations shall
be inspected by It person designated by the
Finance Committee as soon as it is practicable
so to do and if he finds. or has cause to believe
that such return is not properly made, then he
shall forthwith proceed TO correct such return,
and 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
of personal property, and the same proceedings
may be had under said appeal; but If no correc-
ton is deemed necessary by the person so eX-
aiming such returns, he shall ndorse the same
as correct, and hand the same to the City Treas
urer, who snail determine thereffom 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 10y agent or attorney, and shall set
forth the market value OF all property liable 70
be taxed al yaiOrem, 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 i'm said city liable TO
the duty OF the Treasurer or his assistant TO re-
quire such oath or Affirmation in every instance
without eXception-the Treasurer or his assist
ant being hereby authorized, for the purpose of
this ordinance, 10 administer such oath or
affirmation. But the return above require of