The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-01-07
OFFICIAL.

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the first day Of January, 1899, whether resident
| or nonresident, with the place and residence of
and the number OF shares held by each and
showing the market value of such shares
Every person liable to taxation under the fifth
and sixth sections Of this ordinance shall make
return or the business in which he is engaged,
and OF the number and character of
vehicles by which his tax is
| 10 be graduated, to the city treasurer, within
twenty days after the first day Of January, 1889
and every person commencing to carry on any
| or 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,
| 1855, snail make return thereof within ten
Gays after so commencing or increasing Every
person having dog or dogs on the first day of
January, 1883, 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,
snail make similar return within ten days
scse1 A so oTnSng, in such dog or
| or corporations shall be inspected by II
| person designated by the finance committee as
soon as 1t 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
| 10 correct such return, and after he shall have
| corrected the same, he shall, at as early day
| as possible, notify the person 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 BY the person so examining such re-
| turns, he snail indorse tho same correct. and
hand the same to the city treasurer 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 return may be made either
in person or by agent or attorney, and shall set
torth 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
/ X fnr uyhn fbn
turn is made is not liable to any other tax, and
has no other property in said city liable to taxa
| ton under this ordinance; and 1t 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 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 he made
6y such president or acting presi-
than is required in the ninth section of this ordi
| nance, And if any person, required to make
any such return, shall refuse 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 thirty
| 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 council
| to 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, aud he shall hand such re-
| turn 80 made by him to the city treasurer, who
| shall assess double tax against such defaulter,
according to the nature of the tax, whether
| sre; or ad valorem. Any person or corpora
| ton double taxed under this ordinance may APP
| peal to council for reduction of such double
IN dad fhn ararieh ss, s-f,r
| days after the said double tax is assessed ;
and in the event OF 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 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
| laws of the United States, the last prec ding
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 d1y 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 consider d as due 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 vehicles and street railway cars not then
in us9 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 all
taxes, of every kind, shall be payable to the
| city treasurer, provid d, nevertheless that any
tax upon property assessed for the whole year
may be paid Huarterly, at the option of the tax
payer, computing from the first day OF Jan
| uary 1889; 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 per
| son or firm commencing business in this city
after July l, 1889. or running after that date We
hicles for the transportation of goods, wares or
| merchandise, or passengers, or keeping or using
| for pleasure or convenience any vehicle or We
| hicles, which were not run before that date
upon making prompt return the same within
| ten days after such business has commenced, or
| such vehicles have been run, he or they shall be
taxed one-haf of the yearly tax assessed by this
| ordinance, provided such tax DO paid within
| fifteen days after such RETURN otherwise the
| entire tx shall be Collected The te m vehicle,
as used in this section shall include street rail
| way cars.
SEC. H. II 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-
vded, or shall neglect or refuse to pay any
double tax assessed above provided for.
| twenty days after notice has been 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. q, 1877. Every
person or corporation who shall
| nav his or its taxes real
| 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
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 centum OF the amount thereof. and
the city treasurer is hereby directed to make
| such deduction upon the receipt of the tax.
SEC 49, Every person transacting or offe ring
to transact either OF the kinds of business here
matter named who are in business on the first
| DAY Of January, 1889, shall. within thirty days
after the first day Of January, 1892 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 a 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
cook stove or cook shop; and IL is
hereby declared to be the meaning OF
this ordinance that the license granted to an