The morning news. [volume] (Savannah, Ga.) 1887-1900, 1894-12-13
OFFICIAL

or more vehicles on amy Sort fo IL drawn
by one OF more horses or mules in con-
rsC.l34n Win any business In which DE
may pc engaged. Tor The purpose 81 deliv-
erlng goods sold by him or her. or i'm any
other manner. shall pay. GA addition 10
the specified taNrequircd of him for such
business. and as "a part thereof. "a grad
uated tax similar TO that hereinbcfore
required Of persons engaged in the bust
ness or transporting etc. for shire. ac-
corQlng TO the number and character OF
such vehicles, and at the same rate.
Every huckster. including dealers I'm
Ice cream, fruit, small paint shops, Ncnd-
efs OF small wares. and keepers OF a
COOK stove or cook shop, ten dollars
Every street dealer in poultry. for
which a badge shall be issued. fifteen
dollars.
Every drummer. runner or other per-
son soliciting trade or orders, or bust
ness for another or for himself. whether
resident OF this city or elsewhere. and
having no fixed place Of business I'm this
city, and every peddler and itinerant tran-
silent trader. and every transient person
selling or Offering 20 sell by sample. shall
pay the same tax required of resident and
stationary dealers I'm the same articles.
and no officer OF the city shall be author
lied TO reduce or IN any wise change such
tax so required. nor shall such ttinerant
dealer be allowed to sell his wares under
the license of any auctionecr or under
the name of any factor or commission
merchant who has paid his tax as such.
until he himself shall have paid all taxes
Vided, however, that any transient per-
son transacting. OF Offering to transact
any of the kinds of business mentioned in
this paragraph. selling or Offering only
to resident dealers or manufacturers In
the specific article or commodity sold or
onered by him or her, and not bringing
into or keeping in the city any stock FOR
purpose OF delivery. shall not be required
to pay any tax or license fee.
Every person, company or corporation
required by this section TO pay specific
or business tax, shall take out license
or receipt which shall state the business
or occupation In which such person,
company or corporation is authorized to
engage and which shall be exhibited
to the city marshal or his dep
uty at any time upon demand. And
II any person, company or cor
poration shall engage In any business or
occupation for which such license or re-
ceipt is required without first taking out
the same, or who shall fail or refuse to
exhibit the same upon demand 10 the city
marshal or his deputy, such person. com
pany, or corporation shall. upon conVlc-
ton before the police court of the city
of Savannah, be subject 20 Tine not 20
exceed one hundred dollars. and imprison-
ment not to exceed thirty days, either or
both I'm the discretion of the court.
Sec 6. The occupant Of any premises
where a dog or dogs Is or are kept sinai
pay for every dog so kept an annual IL
cense of one dollar. Upon payment Of
this license "A badge shall be issued to the
person paying the license for the dog
and every dog found running az lalrke
without such badge shall be impounded,
and If not claimed within forty-cight
hours shall be disposed OF.
Sec Z. The value OF real property 10 be
taxed under the second section of this or
dnance shall be ascertained by means OF
the assessments provided for by the ordi-
nance OF the city on that subject, or any
ordinance amendatory thereof the value
of personal property to be taxed under the
third section Of this ordinance. the partic-
ulars and character OF the business for
which a tax Is required under the htth
section Of this ordinance, and the number
of dogs kept, as provided for IN the sixth
section of this ordinance, shall be ascer-
tanned by means of the returns herein
after prescribed.
Sec 8. Every person and corporation
owning real property in said city on the
first day Of January, 1885 shall pay taxes
upon such real property upon the as
sessment thereof as adopted by council.
Every person and corporation owning or
holding in trust or on consignment, per-
sonal property in said city on the first
day of January. 1880, liable TO be taxed I'M
der the third and hIth sectl9ns or ms
ordinance, except stocks in banks and
banking associations organized under the
laws Of this state or Of the United states,
shall make a return thereon TO the city
treasurer within twenty days after that
date: and all returns OF personal property
shall be inspected as soon as they are
made by a person or persons TO be desig-
mated by finance committee OF council,
who shall carefully and critically ex-
anime the same. and II he or they find,
or have cause to believe, that such re-
turn is not properly made so as to show
the amount Of personal property owned
nv the person or persons, or corporations
making the returns subject 10 taxation,
then he or they shall fOrthWlth proceed
10 assess the said personal property OF
said person or corporations at It's true
value, as near as can be ascertalned 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, ana the
person or corporation whose return
the right to appeal from such corrected
return to the committee on assessments
of the city council within ten days after
mailing OF the notification or the cor
rectfon Of said return; and said committee
shall hear such return as soon as may be
convenient thereafter notifying sald APP
nollant of the time and place Of hearing
said appeal; and after hearing such appeal
the said committee on assessments shall
dx the return of said person or corpora
ton at such sum as may, IN their opinion,
Ne correct and Just and shall Immediate
w notify such party OF the sum 50 HAed
bv them and the said person or corpor-
alton may. within TOUR Gays OF lhe renul-
ton of such judgment appeal theretrom
TO the mayor and aldermen OF the city or
savannah where such appeal shall be
heard and determined as other appeal
cases are heard and determined by the
MAYOR and aldermen Of the city Of Savan-
nah and the judgment or the mayor and
al of the city OF savannah &ndil
he final and determine the amount upon
which the city treasurer shall collect the
taxes due thereon; If the returns of per-
sonal property, as made by the person or
coruoration. shall be accepted by the per
son or persons so designated by the
fnace committee Of council, he or
they shall indorse the same as accepted,
and hand the same to the city treasurer
who shall assess thereon the taxes to be
Maid by the person or corporation making
such return. But I'm the event there is
no appeal from the assessment SO fixed
bv the person or persons appointed to
examine and correct the same, and no APP
neal from the assessment fixed by the
committee on assessments, then the said
assessments 50 fixed shall be the amount
upon which the city treasurer shall as
sess the taxes to be paid by the person
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, 1895, make a re-
turn 10 the city treasurer Of all stock
holders in such bank OF banking asso-
citation holding stock therein on the first
day Of January, 1895, whether resident or
nonresident, with the place and 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 dfth section Of this ordinance
shall make a 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 10 the city treasurer
within twenty days after the first day of