The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-01-06

dUTlVdT,
ton is deemed necessary by the person so ex-
aiming such returns, he shall indOrse the same
as correct, and band the same to 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. 10. 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 al valorem, except real property, but
shall he 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 ordinance; and II shall be
the duty of the Treasurer or his assistant TO re
| qure such oath or Affirmation in every instance
| without eXception-the Treasurer or his assist
ant 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 bank or
! banking association, shall be made 10y such
! President or acting President himself, and need
not state more than is required in the ninth sec
| ton OF this ordinance. And if any person, re-
! quired 10 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 hun
| dred dollars. or imprisoned not more than thr-
| ty days, or both, in the discretion of the court.
And it shall further be the duty OF the person
designated by the Finance Committee OF Coun-
cll to correct returns of personal property etc,
| in the event of any such refusal or neglect TO
proceed forthwith TO make the return himself,
| ten days or as soon as practicable after such
| return was due from the person from whom IL
| was required and TO notify such defaulter there
| of 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 defaulter ac-
cording to the nature of the tax, whether spe-
| citic or ad valorem. Any person or
| corporation double taxed under
| this ordinance may appeal to Council
| for n reduction of such double tax, provided
I 3 10, afN
said double tax is assessed; and in the event of
a neglect or refusal of a president or acting
| president OF a bank or banking association TO
| make the return required of him within the
time specified 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 organized under the laws Of this State or
| from the Comptroller of the Currency of the
United States, in cases OF banks organized I'M
der the laws of the United States, the last pre-
ceding list OF the stockholders of such bank,
| and assess theretrom the taxes To be paid by
| the stockholders thereof for their shares.
| SEC H. All taxes hereby required for real and
personal property held the first day of
January, 1883, and for business in which any
! person shall be engaged at that date, and of
persons having vehicles, and dogs In said city ut
| that date shall be considered due on the
first day of January, 1888, and all taxes required
| of persons commencing to transact any bust
/ ness Tor winch a TAX Is required, aIJef tne HfNJ
| day of January, 1898, or commencing after that
| date to use vehicles and street rail
| way cars not then in use, bringing
anyNdog or dogs into said city, shall be due i'm
| medatey upon the commencing of such bust
ness using such vehicles, or bringing
such dog into the city 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 Of January,
| 1888, but in the event that any quarters tax Is
| not paid when the same Is payable, then the
| Treasurer shall issue an execution for the
| amount of the tax for the year remaining I'M
! paid, as is hereinafter provided. But any person
| or firm commencing business in this city after
July l. 1898. running after that date vehicles
| for the transportation of goods, wares or mer-
chandise or passengers, or Keep
COZ ve1icnce 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, pro
vided such tax be paid within fifteen days after
such return, otherwise the entire tax shall be
| collected. The term vehicle, as used in this
| section, shall include street railway cars.
SEC. IL. If any person or corporation shall re-
| fuse or neglect to pay any tax required by this
| ordinance, within thirty days after the same
| shall be due and payable as above provided. or
| shall neClect refuse 10 pay any double tax
| assessed above provided for, twenty days
after NOTES mas been served on SuCD person OF
corporation of such assessment the City Treas
urer shall issue execution therefor, and for the
further sum of one dollar for costs; and the City
Marshal shall proceed with such executions in
| the same manner as a Sheriff does under execu-
lions 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 q, 1877.
Every person or corporation who shall 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
hereinbefore specified for the payment thereof,
shall he entitled TO 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 cor
poration who shall pay any other taxes required
by this ordinance promptly within thirty days
after the same shall become due shall be emit
tied to a deduction Of ten per centum of the
amount thereof, and the City Treasurer is hereby
directed to make such deduction upon the re-
cept of the tax.
SEC. 10. Every person transacting or offer
ing to transact either Of the kinds OF business
hereinafter named, who are in business on the
first day of January, 1888, shall, within thirty
days after the first day of January 1888. take
out license therefor viz every auctioneer;
every broker; every commission merchant;
every plumber; every barber and all others do
ing business without any stock in trade; every
owner or lessee of a junk shop or cotton pick
cry: 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. ana II Is hereby declared 10
be the meaning of this ordinance that the
license granted to an auctioneer shall not all-
thorize such auctoneer 10 sell for any transient
dealer, unless such transient dealer has first
paid all taxes required Of him by this ordinance.
Every licensed auctioneer shall have the
privilege of appointing one assistant crier, whose
name shall he recorded In the TreaSurer's oifice
and entered on the license issued And no per
son shall be permitted to be an auctiOneer or
vendue master until he shall have complied
with the conditions contained in section 1875 of
the Revised Code of Georgia, known as the
Code of 1882. And in every license taken ont
by the owner or lessee of junk shopor cotton
pickery, or by Junk dealer, il shall he dis
tinctly expressed that such junk shop, or cot
ton pickery or junk dealer shall always be
stbiect 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, dup-
cate Of which license signed by the person or
persons taking out the same, and expressing
his or their assent to such conditions, shall be
retained by the CITY Treasurer, and on refusal TO
submit at any time to such visitation. or
conviction in the Police Court Of having pur-
chased 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 cotton pickery license shall
be subject to the further condition that the
same shall be subject 10 revocation by the
Mayor, If, on examination before him in the
Police Court he shall be satisfied and shall SO
pronounce that any city, corporation o. pri-
vate property is found in any such junk shop,
or in the possession of any junk dealer; and
such condition shall be expressed in the license
Of every such junk shop or dealer.