The morning news. [volume] (Savannah, Ga.) 1887-1900, 1894-12-31
nEEIcIAI

assessments so fixed shall he the er,,r.-.
uloH \. nicn me CITY treasurer shall as
sess the taxes 10 be paid by the Dsr-sor,
or corporation making such return IT,
president or acting president Of anv s-,1b
sald city shaiil within twenty davs after
the first day of January 1855 mai - ~
turn 70 the city treasurer of AM sfoct--
holders IN such bank OF BANKING 80
citation holding stock therein ~ r., . s,o-
day OF January, 1895. whether reside ~ -
non-resldent. with the place and resf5ar,Ccss
OF anu the number Of shares held bv a..sb
ana showing the market value ~ s-,ot
shaies. Every person liable to tau rifr
uLidSr the nIth section OF this oriinar,c1
snaii MAKE q return Of the husinaesg =,
which he Is engaged, and of fba No. ~.
ana character of vehicles nv yvbieL ~
laX rs TO De graduated 10 the CITY as1, 1lT
NHlthlh twenty days after the first iav ~
January, 1885, and every Dersor -r, u
menclng to carry on any of the said lsiy5e
of ~ business, or Increasing the humber
OF ms Nehlcles. or commencing to I-se,,
ana use vehicles after the firs+ a. ~
January. 1895. shall make a return tLere0f
, MI.Hlh zen Gays after so commencing or
LlIcL Easing Every person having a dog
OF ooSs on the first day Of January 1SSs
SndI make a return thereof to The iii,
SIrvdsurer within twenty days after that
uale. ana every person bringing a To-
u uogs INTO the city after that date "a ~
kSpt mere, shall make a similar rerurr
S Mie1in Ten days after so bringing in
s 20 zoe or dogs. And all such returns
OF persons or corporations shall he in
SReSteu py a person or persons desfanaf-
a. ~ ~ nnahce committee as soon as
~ i practicable to do so, and if ne or The,
nnu, or mas cause to believe thar sfici
- III - not properly made then he nv
s,,cff snan forthwith proceed to correct
Such return, and after he or thev shan
nave corrected the same, he or they shall
a. - carry a day as possible notify the
ke t 81 corporation of such corrected
return, from which correction the u-rson
VI corporation whose return is coTrorted
iI1S appeal. as provided in the case of
n5 rpS from assessments of personal
property and the same proceedings may he
Mau under said appeal; but If no correc-
lion Is deemed necessary bv the persou
VI ptIsohs SO examining such returns, he
VI lhet snail indOrse the same as cor
Iect, ana hand the same to the CITY treas
uFer VINO shall determine therefrorn the
taxes 10 be paid by such person or cor
ordinance ~
Sec. g All such returns may be made
ctt4er IN person or by agent or attorney.
ana shan set forth the market value of
an property, liable to be taxed ad valo-
rem, except real property, but shall be
on oaln or affirmation, that the return
- uue' ana tnat the person for whom the
return Is made is not liable to anv other
TAX ana has no other property in said citv
na9ie 10 taXation under this ordinance:
anu ~ Shaii be the duty OF the treasurer
OF MS assistant to require such oath or
lLtttnattNe IN every instance without ex-
SePLlou-the treasurer or his assistant
peinS hereby authorized. for the purpose
OF tnls ordnance TO administer such oath
or animation. But the return above re-
| CURED OF the president or acting presi-
hSuI OF bank or banking association
sha'i be made by such president or acting
president himself. and need not state
4Iore man Is required in the eighth sec
tloh OF TINS ordinance. And if any person
required to make any such return shall
refuse or neglect to do so within the
IlIhe speclned for the same. he or she shall
on CONVECTION thereof in the police court
De Ined in sum not exceeding one hun
ureu collars or imprisoned not more than
tihrty uays, or both, in the discretion of
. kohl ~.
uuty OF the person designated by
lhe hnance committee of council to
EorTecl returns of personal property. ETC.
N the event OF any such refusal or neg
lecI TO proceed forthwith to make the re-
turn himself from the best information
ne can obtain within ten days. or as soon
Ss practicable after such return was due
from the person for whom il was re-
CURED, and notify such defaulter there
OF IN writing within ten days
AFTER making such return, and
he shall hand such return so
made 10y him to the city treasurer who
snail assess a double tax against such de-
Iaulter, according to the nature OF the
tax whether specific or ad valorem. Any
1 person or corporation double-taxed IN
der this ordinance may appeal to council
TOT reduction OF such double tax. pro-
Nlded 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 to make the return
required of him within the time specified
or to afford to the city treasurer free
access To the list of stockholde kept
| in the office or place of business of said
bank or banking association. " 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
cases of banks organized under the laws
of the United States, the last preceding
| list of the stockholders of such bank,
| and assess therefrOm the taxes to be paid
IA he boF - fr~s AI,o5,
shares.
Sec To- All taxes hereby required for
real and personal property held on the
first day of January 1895, and for bust
ness i'm which any person shall be engaged
at that date, and of persons having We
| hicles and dogs in said city at that date.
shall be considered as due on the first
day of January, 1895, and all taxes re-
quired of persons commencing TO tran
sact any business for which q tax is re-
quired, after the first day Of January,
1895. or commencing after that date to
use vehicles and street railway cars not
then in use, or bringing any dog or dogs
into said city shall be due Immediately
upon the commencing Of such business,
using such vehicles, or bringing such dog
into the city. And all taxes of every kind
shall be payable to the city treasurer;
provided nevertheless. that any tax upon
property assessed for the whole year
may be paid quarterly, at the option of
the taxpayer computing from the first
day of January 1925; but in the event that
any quarters tax is not paid when the
same is payable, then the treasurer shall
issue an execution for the amount of the
tax for the year remaining unpaid, as
hereinafter provided But any person or
firm commencing business in this city af-
ter July l. 1895, or running after that date
vehicles for the transportation of goods,
wares, or merchandise, or passengers,
which 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 ordinance,
provided said tax be paid within fifteen
! days after such return; otherwise the en-
! tire tax shall be collected. The term We
! hicle, as used in this section, shall in
| clude street railway cars.
Sec. II. If any person or corporation
! shall refuse or neglect to pay any tax re-
| CURED by this ordinance within thirty
| DAYS after the same shall be due and
PAYABLE as above provided, or shall neg
/ iect or refuse to pay any double tax as
! sessed as above provided for, twenty
| davs after notice has been served on
| such persons or corporations of such as
/ sessment the city treasurer shall issue
/ executions therefor and for the further
/ sum of one dollar for costs; and the
CITY marshal shall proceed with such
! executions in the same manner as
/ sheriff does under the executions from the
/ SUPERIOR courts of this state, subject to
! the provisions of the act of the general