The morning news., 1891-12-21

or for himself whether resident az tSjs ;tv -
elsewhere. and having no fixed place OF business
iy - tnis elty. and every peddlor and itinerent
transient trader. and every transient person
seAinR or Offering TO sell BY sample. shah nav
the same tax required Of resident and stationary
dealers IN the same articles and no ofticer Of
% tno city snall De authorized 10 reduce or IN any
wise chango such tax so required nor shall such
tlnerant dealer be allowed 70 sell his wares
under the license Of any auctiouesr, or under
the name OF any factor orcO-l mission merchant
WI, nn1 nt-s pald iis tax as such, until he himself
snali nave paid all taxes required OF him by this
ordnance; provided. however. that any tran
sent person transacting or offering to transact
any or the kinds Of business mentioned in this
Psragraph. selling or Offering only to resident
dealers or manufacturers in the specific article
or commodity sold or offered by him or her and
not bringing into or keeping IN the city any
STOCK Tor purpose OF delivery, shall not be re-
qured 70 pay any tar or license fee.
5Eo- q. The occupant Of any premises where a
cog OF dogs Is or are kept shall pay for every
DOG so Kept an annual tax of one dollar Upon
payment OF this tax q badge shall be issued to
every dog found running ct large without such
badge shall be impoundod, and II not claimed
within forty-eiRht hours shall be disposed Of.
SIC. z. The value OF real property to be taxed
under the second section Of this ordinance shall
oe ascertainsd by means OF the assessments
provided for by the ordinances Of the city on
tnat subject, or any ordinance amendatory
thereof; the value OF personal property TO be
the particulars aud character OF the business
Tor which sax is required under tho hfth sec
Hon or this ordinance, and she number Of dogs
kept as provided for in the sixth section 81
this ordnance, shall be ascertained by means Of
3e returns hereinafter prescribed.
obc. D. Every person ana corporation owning
real property IN said city on the first day OF
January. 1853, shall pay taxes upon such
real property upon the assessment thereof as
adoptedby council. Every person and eorpO-
ratien owning or holding In trusL or on consiTn-
ment personal property in said city on tho drst
cay OF January. 1892 lAble 10 be taxed under
tnS Third and nth sections OF this ordinance.
except stocks in banks and ban king associations
organized under the laws of ths state or OF tue
United Ststsa shall make return thereof 10 the
city treasurer within twenty days after that
cate; and all returns OF personal property shall
be inspected as soon as they are made by a
person or persons to bo designated by the
finance committee of council. who shall
carefully and critically examine the same, and
II ne or they hnd, or have cause TO believe, that
such return is not properly made 80 as to snow
the amount or 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 as can be ascertaiaed by
him or them, and as soon as the same Is made
he or they shall send a copy Of the same to the
thus corrected; and the person or cor
poretton whose return is thus cor
rected, shall have the right TO appeal from
such corrected return to the COMMITTEES on as
sessments OF the city council. within ten days
after the mailing Of the notification OF the cor
rection OF said return; and said COM
mittee shall hear such return as
soon as may be convenient there
after, notifying said appellant of the time and
place Of hearing said appeal; and after hearing
such appeal the said committee ON assessments
shall fix the return Of said person or corpora
tion at such sum as may, in their opinion, be
and itY0t nd aho
such party of the sum 30 fixed by them; and
the said person or corporation may, within four
days or the rendition Of such Judgment, appeal
therefrom to the mayor and aldermen of tho
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
fipal and determine the amount upon which the
city treasurer shall collect the taxes due
thereon; II the return Of personal property, as
made by the person or corporation, shall be &C
cepted by tho person or persons so designated
by the finance committee OF council, he or they
shall indorse the same as accepted, and hand
the same 10 the city treasurer, who shall assess
thereon the taxest to be paid by the person or
corporation making aach return. But In the
event there is no appeal from the assessment 30
fixed by the person or persons appointed toex-
anime and correct the same, and no appeal
from the assessment fixed by the committee on
shaA be tho amount upon which the oity
treasurer shall assess the taxes TO be
paid by the person or corporation making such
return The president, or acting president or
every such bank or banking association located
In said city, shall within twenty days after the
first day OF January, 1891 make q return 10 the
city treasurer Of all stockholders ia such bank
or banking association holding stock therein ON
the first day OF Japuary, 1895, whather reeident
or nonresident, with the place and residence OF
and tho number Of shares held by each, and
showing the market value Of such shares.
Every person liable Co taxation under the flfth
section of this ordnance shall mako q 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. and every person commencing
TO carry on any Of the said kinds of business or
increasing the number OF his vehicles, or COM
menciog to Keep and use vehicles, after the first
day OF January, 1892, shall make a 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 10 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 corporations shall be inspected by q person
or persons designated by the finance commit
tee as soon as it is practicable SO
TO do, and IL he or they find or has
cause TO believe, that such return is not prop
erly made, then he or they shall forthwith
proceed 10 correct such return, and after he or
they shall have corrected the same, he or they
shall. az as early 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-
q examining ha
they 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 SOC
ton of this ordinance.
SEC. 8. All such returns 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 an valoren. 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 undsr this ordinance; and It shall be the
duty Of the treasurer or his assistant to require
such oath or affirmation In every instance
without excentiou-the treasurer or
his assistant being hereby authorized, for the
purpose of this ordinance. to administer such
oath or Affirmation. But the return above re-
ouired of the president or acting president of
bank or banking association. shall bs made
by such president or acting president himself,
and need not state more than isrequirsd Ia the
eighth section OF this ordinance. And IL any
person required to make any such return shall
refuse or neglect to do SO within the time speci.
ded for the same. be or she shah. on conviction
thereof in the police court, be fined in a sum
not exceeding one hundred doliars or impris-
oned not more tasn thirty days, or both, ia the
further DO the duty of the person
designated by the finance comraittee Of council
to correct resurns OF personal property, etc.. In
the event Of any such refusal or neglect, to pro-
fa m Ia aueiF