The morning news. [volume] (Savannah, Ga.) 1887-1900, 1891-12-14

49, posss1users or baggage. at the rates
Aoove specified for taxes 70 be paid by persons
for hire 49,
livery person employing or using one or more
senlcies OF any sort 20 be drawn by one or more
horses or mules in connection with any busi-
ness IN which he may be engaged for the pur-
pose OF delivering goods sold BY him or ner. or
y, ms any other manner, shall pay. in addition to
TIC spocinc tax required OF him for such
business. and as part thereof a graduated
TAX similar to that hereinbsfore REQUIRED OF
persons engaged in the business OF transport
IIlsi go Tor nire. according TO the number and
rate. ~'N ~ '"o SAME
Every huckster. including dealers In ice
cream, fruit. small paint shops, vendors Of
c,ils wares. and keepers OF cook stove or
Every street dealer In poultry, for which q
badge shall be issued. fifteen dollars.
ua Every drummer, runner. or other person So
hcitlng trade or orders, or business for another
OF tor himself whether resident OF this city or
ELSEWHERE, and having no nxed place Of business
"a TINS city. and every psddler and itinerant
sa H1nsient trader, and every transient person
ssllng or Offering to sell by sample shall nav
tns same tax required OF resident and stationary
dealers In the same articles, and no oficer Of
tns city shall be authorized to reduce or in any
wise change such tar required nor shall such
hinerant dealer be allowed 10 sen his waras
under the license OF any auctionesr or under
the name or any factor or Commission merchant
VINO mas PAID his tax as such. until he himself
o
ordinance; provided. however. that anv tran
sient person transacting or offering to transact
any or the kinds Of business mentioned I'm this
8PaaiaErApn, selnnE or Offering only to resident
uealers OF manufacturers in the specific article
or commodity sold or offered by him or her, and
not bringing Into or keeping In thu city anv
stock for purpose OF delivery, shall not be re-
CURED 70 Day any tax or license fee
SEC The occupant OF any premises where a
cog or dogs is or are kept. shall paw for every
Jog 30 Kept an annual tax OF one dollar. Upon
payment OF this tar a badge shall be issued to
the person raging the tax for the dog; and
every dog found running at large without such
badge shall be impounded and II not claimed
within forty eight hours shall be disposed of.
SEc. Z. Tue value Of real property to DO taxed
under the second section Of this ordinance shall
be ascertained by means of the Assessments
provided for by the ordinance Of the city ON
that SUBJECT or any ordinance amendatory
,nereoI; the value Of personal property to be
the particulars and character of the business
Tor which tax Is required under the fifth sec.
lion OF TINS ordinance, and the number Of dogs
ny nep1, ~ PROVIDED Tor In the sixth section of
this ordnance, shall be ascertained by means of
tne returns hereinafter prescribed.
SEC. y. Every person and corporation owning
Iesl properly IN said city on the first day OF
January, 1892 shall pay taxes upon such
real property upon the assessment thereof nc
adopted by council Every person and corpo-
ration owning or holding ia trust or on consign-
ment personal property in said city on the first
Gay OF January, 1892, liable to be taxed under
the third and fifth sections OF this Ordnance
except stocks in banks and banking Associations
organized under the laws of this state or Of the
United States shall make q return thereof Co "a
CITY treasurer withis twenty days after mas
Gate; and all returnsof personal property shan
De inspected as soon as they are made by a
person or persons to be designated by the
finance committee OF council who shall
carefully and critically examine the same, and
II he or they find, or have cause to believe, that
sucn return Is not properly made so as to snow
the amount OF personal property owned by the
person or persons, or corporations making the
returns subject To taxation then he or they
shall forthwith proceed to assess the said per
sonal property OF said person or corporation at
It's true value as near can be ascertained by
MIN or them, and as soon as the same Ia made
person or corporation whose return h
thus corrected; and tho person or cor
poration whose return is thus cor
rscted, shall have the right to appeal from
SUCH corrected return to the committee on as-
sessments of the city council within ten DAYS
AFTER the mailing OF the notification OF the cor
rectlon OF said return; and said com-
s saasoee .s snail m.v hear such return as
after. notifying said appellant Of the time and
place OF hearing said appeal aud after hearing
such appeal the said committee on assessments
shall fix the return Of said person or corpora-
ton at such sum as may, in their opinIon' ha
correct and just- and shall Immediately notify
such party OF the sum so fixed by them: and
the SAID pers N or corporation may, within four
days OF the rendition Of such Judgment. appeal
therefrom 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 alder
men OF the city Of Savannah. and the
Judgment OF the mayor and aldermen
OF the city Of Savannah shall be
final and determine the amount upon which the
CITY treasurer shall collect the taxes due
thereon; IL che return Of personal property, as
made by I he person or corporation. shall be &C.
cepted by the person or persons SO desi xnated
by the finance committee OF council, he or they
shall indorse the same as aoceptod and hand
the same to the city treasurer, who shall assess
thereon the taxes TO be paid by the person or
corporation making such return. But In the
event there is no appeal from the assessment SO
fixed by the person or persons appointed to ex-
anime and correct the same. and no apDeaI
from tho assessment fixed by the committoe on
assessments then the said assessment so fixed
shall os the amount upon which the city
treasurer shall assess the taxes TO be
paid by the person or corporation making such
return. Tho president, or acting president OF
every such bank or banking association located
in said city, shall, within twenty days after the
first day OF January, 1892, make q return to the
city treasurer OF all stockholders In such bank
or banking association holding stock therein on
the first day of January. 1895 whether resident
or nonresident, with the place and residsnoA Of
and the number OF shares held by eaeh. and
showing the market value of such shares
Every person liable 60 taxation under the fifth
section or this ordinance shall mako o return of
the business in which he Is engaged, and of the
number and character OF vehicles BY which his
tax Is 10 DO graduated. to tho city treasurer
within twenty days after the first day of
January, 1891, and every person commencing
to carry on any OF the said kinds Of business, or
increasing the number Of his vehicles, or com
mencing to keep and use vehicles, after the first
day OF January. 15a2. shall make q return
thereof within ten days after so commencing or
increasing. Every person having dog or dogs
on the first day OF January. 1892. 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 re-
turn within ten days after so bringing In such
dog or dogs. And all such returns Of persons
or persons designated by the finance commit
tee as soon as IL Is practicable go
to do, and IL he or they find, or has
cause to believe, that such return is not prop
proceed to correct such return, and after he or
they snail have corrected the same, be or they
shall. at as early a day as possible, notify the
person or corporation OF such corrected re-
turn. from which correction the person or cor
poration whose return Is corrected may appeal
as provided in the case OF appeals from assess-
ments OF personal property, and the same pro-
ceedings may be had under said appeal; but IL
no correction is deemed necessary by the per-
son or persons so examining such returns he or
they shall indorse the same as correct and
hand the same to the city treasurer, who shall
determine thercfrom the taxes 10 be paid by
such person or corporation under the 9th sec.
ton of this ordinance.
SEC. 0. All such returns may be made either
In person or by agent or attorney, aud shall set
forth the market value OF all property liable to
be taxed an valorem. except real property, but
shall be on oath or affirmation that the return
10 true. and that the person for whom the re-
M OIL tn