The morning news. [volume] (Savannah, Ga.) 1887-1900, 1889-01-03
THE MORNING NEWS: THURSDAY, JANUARY 3, 1882

showing the market value of such shares
Every person liable to taxation under the fifth
and sixth sections of this ordinance shall make
return of the business in which he is engaged,
and of the number 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, 1899
ana an every person commencing to carry on any
OF the said kinds of business, or increasing the
number OF his vehicles, or commencing to keep
aud use vehicles, after the first day Of January,
1883. shall make return thereof within ten
days after so commencing or increasing. Every
person having a dog or dogs on the first day Of
January, 1892 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 persons
or CORPORATIONS shall be inspected by a
soon as it is practicable 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 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 0y the person so examining such re-
turns, he shall indorse the same as 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
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
ton under this ordinance; and it 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
ordnance 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
by such president or acting presi-
dent himself, and need not state more
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 il 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 D6SD information ne can OBTAIN,
within ten days, or as soon 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 ap-
peal to council for a reduction of such double
tax, provided the same liz done within thirty
days after the said double tax is assessed;
and in the event of neglect or
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 of 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 preceding
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, 1882 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
SOus commencing TO TRANSACT any business Tor
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 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 all
taxes, Of every kind, shall be payable to the
city treasurer, provided, nevertheless, that any
tax upon property assessed for the whols year
may be paid quarterly, 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 IL 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
alter July l, 1889, running after that date We
hicles for the transportation of goods wares or
or passengers, or keeping or using
for pleasure or convenience any vehicle or
hicles, 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. provided 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 rail
way cars
SEC. ~. If 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
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. "a, 1877. Every
person or corporation who shall
pay his or its taxes on real
Dr. personal property, or BOTH promptly within
fifteen days after the first of April, July, Octo-
Der and January, the time hereinbefore specified
Tor the payment thereof shall be entitled to a
deduction of ten per centum of the amount
thereof, and the city treasurer is hereby directed
10 make such deduction upon the receipt of the
AK; and every person or corporation who shall
pay any other taxes required by this ordinance
within thirty days after the same
shall become due shall be entitled to deduction
II ten per centnm OF the amount thereof, and
he city treasurer is hereby directed to make
such deduction upon the receipt Of the tax.
SEC 10. Every person transacting or offe ring
% transact either Of the kinds of business here
natter named, who ara in business on the first
lay Of January, 1889, 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 doing |
business without any stock In trade; every
owner or lessee OF a junk shop or cotton pick |
Try; every junk dealer; every vender Of small |