The morning news. [volume] (Savannah, Ga.) 1887-1900, 1891-12-31

oath or affirmation Bur lie return al-,sa - =
CURED OF the president OF acting prssiient Of
oank or banking Association. SHALL be made
by such president or acting president himself
and need not state more thaa is required 10 the
eighth section Of this ordnance. And II any
person required to make any such return shall
refuse or neglect 10 do 80 within ire time sneci
uei Tor the same. he or she shall. on convection
thereof IN the police court be fined 10 a sum
not exceeding one hundred dollars. OF impris.
oned not more than thirty days or both, in the
d secretion Of the court And it shall
further be the duty OF the person
designated by the finance COMMITTEES OF council
70 correct returns OF personal property, etc. in
the event Of any such refusal or neglect, 20 pro-
coed forthwith TO make the return himself from
tue BEST information ne can obtain within ten
GAYS or as soon as practicable after such return
was due from the person from whom IL was re-
CURED. and TO notify such defaulter thereof in
writing, within ten days after making such re-
turn, and be shall hand such return 50 made BY
nun 70 the city treasurer, who shall assess a
double tax against such defaulter. according 70
the nature OF the tax whether specific OF al
valorem- Any person or corporation double
taxed under this ordinance may appeal 70 cnun.
GU Tor reduction Of such double tax provided
the same is done within thirty days Efter the
SAID double tax Is assessed; and In the event of a
neglect or refusal Of president or acting pres
ident OF bank or banking association 20 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
ONCE or pace of business Of said bank or bank
lux dSSotlatious IL sual Dc the duty OF the treas
urer TO obtain from the governor OF the state
OF Georgia, 10 the cases 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 under the
laws OF the United States. the last preceding
list OF the stockholders Of such bank and assess
theretrom tho taxes to be paid by the stock
holders thereof for their shares
SIC. 10. All taxes hereby required for real
and personal property held on the first day
OF January. 1872 and for business Ia which any
person shall be engaged at that date, and OF
persons having vehicles and dogs In
said city at that date. shall be con
sldered as due on the first day OF
January. 1892 and all taxes required Of persons
tar Is required, after the first day OF January
1877, or commencing after that date to use We
hices and street railway cars not then 10 use or
bringing any dog or dogs into SAID city shall be-
business. using such vehicles or bring.
ing such dog into the city And all taxes OF
every kind ehall be payable to the city treasurer
provided, nevertheless. that any tax upon prop
erty assessed for the whole year may be paid
quarterly, at the option of the tax payer, com
| putting from the first day of January, 1892; but
| IN the event that any quarters tax Is not paid
when the same is payable, then che treasurer
shall issue execution for the amount of the
tax for the year remaining unpaid. as herein
after provided. But any person or firm
commencing business in this city after
July /, 1892, or running after that date vehicles
for the transportation of goods, wares or mer-
cbanttse, or passengers, whicl 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 ordnance, provided said
tax DO paid within fifteen days after such re-
turn; otherwise the entire tax shall be collected
The term vehicle. as used In this section, shall
include street railway cars.
SIC. II. II any person or corporation shall re-
tuse or neglect 10 pay any tax required by this
ordinance within thirty days after the same
snail be due and payable as above provided, or
shall neglect or refuse TO pay any double tax
assessed, as above provided for, twenty days
after notice has been served on such person or
corporation OF such assessment the city treas
urer shall issue executions therefor aud 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 the
executions from the superior courts OF
this state, subject 10 the provisions OF
the act of the general assembly of the state
or Georgia, passed Feb. q, 1871. 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
hereinbeforo specified for the payment thereof,
shall be entitled TO deduction of ton per
treasurer is hereby directed to make such de-
duction 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 reduction OF ten
per centum Of the amount thereof and the city
treasurer Is hereby directed to make such de-
duction upon the recent Of the tax.
SEC. IL Every person transacting, or Offering
TO transact either of the kinds OF business here
matter named, who are In business the first
day OF January, 1892. shall within thirty days
after the first day Of January 1862, take out a
license therefor, viz: every auctloneer, every
broker, every commission merchant every
plumber, every barber, and all others doing
hfta utu -. a..
owner or lessee OF junk shop or cotton pickery
every junk dealer; every vender OF small wares,
hucksters, hawker, including dealers in Ice
cream, fruit and poultry keeper of a cook
stove or cook shop; and IL Il hereby declared TO
be the meaning of this ordinance that the
license granted 10 an auctioneer shall not
authorize such auctioneer to sell for any trans
lent dealer, unless such transient dealer
has first paid all taxes required
OF him by this ordinances Every licensed auc-
tioneer shall have the privilege OF appointing
one assistant crier, whose name shall be re-
corded In the treasurer's office and entered on
the license issued And no person shall be per-
mitted to be an auctoneer vendue master
until he shall have complied with the condi-
tions contained in section t25 OF the Revised
| Code Of Georgia, known as the Code OF 1882.
And in every license taken out by the owner or
lessee of O junk shop or cotton pckery, or by a
junk dealer, IL shall be distinctly expressed that
such junk shop or cotton pcIu,ry, or junk
dealer. shall always be subject 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. duplicate
| 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 treas
urer. and on refusal to submit at any time to
such visitation, or on conviction in the police
court of having purchased from any one under
the age OF IL years, such license shall be re-
yoked, and such 5hnk shop or cotton pckery
shall Immediately be closed by the mayor And
every such junk shop. junk dealer, or cotton
pickery license shall DO subject to the further
condition that the same shall b. subject TO
revocation by the mayor, If, on examination
before HIM In the police court he shall be sat
isfed and shall so pronounce that any city,
corporation or private property 10 found In any
such junk shop, or In the possession OF any
junk dealer; and such condition shall be eH-
pressed in the license OF every such junk shop
or dealer. Every person required by tho pro-
visions Of this section, and by the ordinance
passed In council March ID, 1888 in refAr-
ence to taking out licences who shall commence
TO transact or offer to transact in this city any
OF the kinds OF business mentioned Ia this sec
ton, after the fret day Of January, 1892, shall
take out license before commencing business, as
provided in said ordinance. passed March IL,
1888. which said ordinance Is OF force. The
lcenee herein provided for shall DO issued by
the city treasurer. And If any person trans
acting, Offering to transact ia said city,
either OF the kinds Of business in this 81 elton
specified shall be found without such license
displayed in a conspicuous manner in his. her or
their place OF business, be or she shall. on COD
victon thereof in the police court, be fined 10 a
sum not exceeding one hundred dollars, or i'm
prisoned not more than thirty days, or both, in
the discretion Of the court.
SEC. IS. On and after the first day OF January,
1892. the price of a license to sell matt. vinons
or sptrituous liquors at retail within the cor
porate and jurisdlctlonal limits OF said city for
one year, shall be two hundred dollars net, with
hV2f 80 a.