The morning news. [volume] (Savannah, Ga.) 1887-1900, 1893-11-27
OFFICIAL.
$4,000
CITY GOVERNMENT.
Continued from the Fifth Page
dinance, shall be ascertained by means OF the
returns HEREINAFTER r1,,aSerfha7

day OF January, 1894 shall paw taxes upon
such real property upon the assessment
thereof as adopted by council. Every per
son and corporation owning or holding in
trust or on consignment. personal property
IN SAID city on the hrSt DAY of January. 1891
liable TO be taxed under the third and fifth
sections OF this ordinance, except stocks
In banks and banking associations organized
under the laws of this state or of the United
states shall make return thereot to the
city treasurer within twenty days after tn 81
date; and all returns of personal property
snail be inspected as soon as they are made
by person or persons to be designated by
finance committee of council. who shall care
fully and critically examine the same. and II
he or they find or have cause TO believe. that
such return IS not properly made so as to
show 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 personal property Of said person or
corporation at It's true value as near as can
be ascertained by him or them, and as soon
as the same is made he or they shall send a
copy Of the same to the person or corporation
whose return Is thus corrected and
the person or corporation whose re
turn is thus corrected shall have the
right to appeal from such corrected
return TO the committee on assess
mentS OF the city council within ten
days after mailing of the notification OF the
correction of said return; and said committee
shall hear such return as soon as may be CON
venient thereafter notifying said appellant
and after hearing such appeal the said com
mittee on assessments shall Tx the return of
said person or corporation at such sum as
may, IN their opinion, be correct and just, and
snail Immediately notify such party of the
sum so fixed by them; and the said person or
corporation may, within four days of the rem
dltlon OF such Judgment, appeal therefrom to
the mayor and aldermen of the city Of Savan-
nan, where such appeal shall be heard and de-
termined as other appeal cases are heard and
determined by the mayor and aldermen of the
n M ~ al aaaNaN # Naa
mayor and aldermen of the city of Savannah
shall be final and determine the amount upon
winch the city treasurer shall collect the taxes
Que thereon: II the returns of personal prop
erty, as made by the person or corporation
shall be accepted by the person or persons 50
designated by the finance committee of coun-
ell, he or they shall indorse the same as ac-
cepted ana hand the same to the city treas
urer, who shall assess thereon the taxes to be
paid by the person or corporation making
such return But, in the event there is no APP
peal from the assessment so fixed by the per
son or persons appointed to examine and cor
rect the same, and no appeal from the assess
ment fixed by the committee on assessments.
then the said sesSmeuts so fixed shall be
the amount upon which the city treasurer
shall assess the taxes to be paid by the per
son or corporation making such return. The
president, or acting president, of any such
bank or banking association. located in said
city, shall within twenty days after the first
day Of January, 1924, make "a return TO
the city treasurer of all stockholders in
Such bank or banking association holding
STOCK therein on the first day OfJanuary, 1894
whether resident or nonresident, with the
place ana 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 section of this ordi-
nance 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, 1894 and
every person commencing to carry on any of
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, 1924, shall make a return thereof
within ten days after so commencing or in
creasing. Every person having a dog or dogs
on the first day of January, 1884,
shall make return thereof to the city treas
prer 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 in
spected by person or persons designated by
the finance committee as soon as it is practi
cable so to do, and If he or they find, or has
cause to believe, that such return is not prop
erly made, then he or they shall forthwith
proceed to correct such return. and after he
or they shall have corrected the same, he or
they shall, at as early day as possible, mott
~ the person or corporation of such corrected
return, from which correction the person or
corporation whose return is corrected 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 IL no correction is deemed neces-
sary by the person 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 therefrom
the taxes to be paid by such person or corpo-
ration under the fifth section of this ordi-
nance.
Sec, .. All such returns may be made
either in person or by agent.
attorney ~
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 return Is made is not liable to
any other tax, and has no other
property in said city liable to taxation
under thus ordinance; and it shall be the duty
OF the treasurer or his assistant to require
such oath or affirmation in every
instance without cXception-the treas
urer or his assistant being hereby
authorized Tor the purpose of this ordinance
to administer such oa-h or affirmation. But
the return above required OF the president or
acting president of bank or banking asso-
citation shall oe made by such president or
acting president himself, and need not state
more than is required in the eighth section Of
this ordinance. And if 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 exceed
ing one hundred dollars, or imprisoned not
more IMAM tnlrty days, or DOJn, IN the ulScre
ton Of the court. And it snail further he 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 proceed forthwith
to make the return himself from the
best information he obtain. within
ten days, or as soon as practicable
after such return was due from the person
from whom II was required, and notify such
defaulter thereof in writing within ten DAYS.
after making such return, and he shall hand
such return so made by him TO the city treas
urcr, who shall assess a double tax against
such defaulter according to the nlture OF the
tax, whether specific or ad valorem. ANY
person or corporation double taxed under
this ordinance may appeal to council for re-
duction OF such double tax. provided the same
Is done within thirty days after the said
double tax Is assessed: and in the event OF a
neglect or refusal of president or acting
president Of bank or banking association
the time specified, or to afford to the city
treasurer free access to the list OF stockhold-
ers kept in the office or place of business OF
said bank or banking association, 1t shall be
the duty Of the treasurer to obtain from the
governor of the state Of Georgia, in the cases
of banks organized under the laws OF this
state, or from the controller Of the currency
OF the United States in the cases OF banks
organized under the laws of the United States
such bank and assess tnerefrom the taxes to
be paid by the stockholders thereof for their
shares.
sec. 10. All taxes hereby required for real
and personal property held on the first day OF
January. 1921, and for business in which
any person shall be engaged at that date, and
OF persons having vehtclee and dogs in said