The morning news. [volume] (Savannah, Ga.) 1887-1900, 1888-12-19
THE MORNING NEWS: WEDNESDAY, DECEMBER 10, 1885,

days after so commencing or increasing. Every
person having dog or dogs on the first day OF
January, 1889, shall make 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 similar return within ten days
after so bringing in such dog or
dogs. And all such returns of person
or corporations shall be inspected by
person designated by the finance committee as
it is practicable so to do, and II 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 snail 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 cor
rected, may appeal, as provided In the case of
appeals from assessments of personal property,
and the same proceedings may be had under
said appeal; but If no correction is deemed
necessary b. the person so examining such re.
turns, he suall indorSe the same as correct. and
hand the same to the city treasurer, who shall
determine therefrom the taxes to b, paid by
such person or corporation under the fifth and
sixth sections Of this ordinance.
SEC. 10. All such return 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. 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 taxa
llOu lulS OrulnanCe, ana IL snail d. tne
duty of the treasurer or his assistant to require
such oath or affirmation in every instance,
without exception--the treasurer or his assistant
being hereby authorized, for the purpose Of this
ordinance, TO administer such oath or affirma-
ton, But the return above required of the
president or acting president of a bank
or banking association, shall be made
6 9y s h;as.,s president or acting presi,
than is required in the ninth section of this ordi
nance, And II 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 hun
bred dollars, or imprisoned not more than thirty
days, or both in the discretion of the court.
And 1t shall further be the duty of the person
designated by the finance committee OF council
10 correct returns of personal property, etc, in
the event OF any such refusal or neglect to pro.
coed forthwith to make the return himself,
from the best information he can obtain.
within ten days, or as soon as practicable after
such return was due from the person from
whom it was required. and to notify such de-
faulter thereof in writing. within ten days after
making such return, and he shall hand such re-
turn so made by him to the city treasurer, who
shall assess double tax against such defaulter,
according to the nature of the tax, whether
specific or ad valorem Any person or corpora
ton double taxed under this ordinance may APP.
peal to council for reduction OF such double
tax, provided the same is done within thirty
days after the said double tax is assessed;
refusal of president or acting
president of 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 o. the
state of Georgia, in the cases of banks organ
lied under the laws OF this state or from the
comptroller of the currency OF the United
States In cases of banks organized under the
10 Of TptF Sfata tha laae "A,
list of the stockholders of such bank, and assess
therefrom the taxes to be- paid by the stock
holders thereof for their shares.
SEC II. All taxes hereby required for real and
personal property held on the first day Of Jan
airy, 1889, 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, 1889 and all taxes required of per.
sons commencing to transact any business for
which tax is required, after the first day Of
January, 1889, or commencing after that date
to use vebic.es and street railway cars 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 vehicles
or bringing such dog into the city. And oil
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 or Jan
uary, 1889. but In the event that 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 un.
paid as is hereinafter provided. But any per.
7on or firm commencing business in this city
after July /, 1889. or running after that date We
hcles for the transportation of goods, wares or
merchandise, or passengers, or keeping or using
for pleasure Inconvenience any vehicle or We.
hcles which were not run before that date,
upon making prompt return Il the same within
ten days after sucn 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
fifteen days after such return; otherwise the
entire tax shall be collected. The tenn vehicle,
as used in this section shall include street rail.
way cars.
SEC. IL. III any person or corporation shall
refuse or neglect to pay any tax required by
this ordinance, within thirty days after the
same shall be due and payable as above pro
vided, or shall neglect or refuse to pay any
double tax assessed as above provided for
twenty days after notice has becn served on
such person or corporation of such assessment
the city treasurer shall issue execution there
for 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 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 Feb. "a, 1877 Every
person bic or corporation ts sa,es who s hal
or personal property, or both, promptly within
fifteen days after the first of April July, Octo
Der and January, the time hereinbefore 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 taxes required by this ordinance
promptly within thirty days after the same
shall become due shall be entitled to deduction
OF ten per centnm OF the amount thereof. and
the city treasurer is hereby directed to make
such deduction upon the receipt OF the tax
SEC. Is. Every person traDsacting or offe ring
to transact either Of the kinds of business here
matter named, who are In business on the first
day OF January, 1882 shall. within thirty days
after the first day of January, 1889, take out
license therefor, viz: every auctioneer; every
broker; every commission merchant; every
plumber; every barber, and all others dong
business without any stock In trade; every
owner or lessee Of junk shop or cotton pick
cry; every junk dealer; every vender OF small
wares, huckster, hawker, including dealers
in ice cream, fruit and poultry, keeper of
hereby declared to be the meaning Of
tho ordinance that the license granted to an
aud ioneer shall not authorize such auctioneer
10 sell for any transient dealer, unless such
transient dealer has first paid all taxes required
OF him by this ordinance. Every licensed auc-
one assistant crier, whose name shall be re-
corded ia the Treasurer's office and entered on
the license issued. And no person shall be per
mtted to be an auctionesr 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 1887 And in
every license taken out by the owner or
lessee of a junk shop or cotton pickery,
or by Junk dealer, ii shall be dis
tinctly expressed that such junk shop, or cotton
pickery or Junk dealer, shall always be subject
TO the visitation OF the police Of the city, and
l.It .a,l.a. g.