The morning news. [volume] (Savannah, Ga.) 1887-1900, 1894-01-01
0EEIcIAI


que thereon; II the returns OF personal prop
ertY, as made by the person or corporation,
shall be accepted by the person or persons so
designated by the finance committee OF coun-
ell he or they shall indorse the same as ac-
cepted and 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 ia 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 liked by the committee on assessments.
then the said assessments so fixed shall be
the amount upon which the city treasurer
shah 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. 1891 make return To
the city treasurer of all stockholders in
such bank or banking association holding
stock therein on the first day of January, 1891
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 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
within ten days after so commencing or in
creasing. Every person having a dog or dogs
on the hrst day OF January, 1894
shall make return thereof TO TIE city treas
urer 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 IL is practi-
cable so to do, and II 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
fy 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 II 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. o. All such returns may be made
either In person or by agent,
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
property in said city liable to taxation
under this ordinance; and 1t shall be the duty
OF the treasurer or his assistant to require
such oath or affirmation in every
urer or his assistant being hereby
authorized for the purpose Of this ordinance,
TO administer such oath or Affirmation. But
the return above required OF the president or
acting president OF a bank or banking asso-
citation shall De made by such president or
acting president himself, and need not state
more than is required in the eighth section of
this ordinance And II 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 sum not exceed
ing one hundred dollars, or imprisoned not
more than thirty days, or both in the discre-
ton OF the court. And 1t snail further be the
duty OF the person designated by the finance
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 can 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
urer, who shall assess double tax against
such defaulter, according to the nature 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 n 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 stockhold-
ers kept in the otHce or place of business OF
said bank or banking association, II 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,
the last preceding list OF the stockholders OF
such bank and assess tnerefrom the taxes to
be paid by the stockholders thereof for their
shares
Sec. TO- All taxes hereby required for real
and personal property held on the first day OF
January, 1884, and for business In which
any person shall be engaged at that date, and
OF persons having vehicles and dogs In said
city at that date, shall be considered as due
on the first day OF January, 1894, and all taxes
required Of persons commencing to transact
any business for which tax is required. after
the FIRST day OF January 1894 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 inn
mediateiy 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 tho 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, 1891;
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 UNI
paid as hereinafter provided. But any per-
son or firm commencing business in this city
after July 1. 1894, 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; other
wise the entire tax shall be collected. The
term vehicle as used In this section, shall In
clude street railway cars.
Sec. II. II any person or corporation shall
refuse or neglect to pay any tax required by
this ordinance within thirty days after the
same shall be due and payable as above pro-
Vided, or shall neglect or refuse 10 pay any
double tax assessed as above provided for,
twenty days after notice has been served on
such persons or corporation Of such assess
ment, the city treasurer shall issue eXecu-
tions 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 a sheriff does under the execution
from the superior courts Of this state, subject
10 the provisions OF the act Of the general as
sembly OF the state OF Georgia, passed Febru
airy n. 1877. Every person or corporation
who shall pay his or Its taxes on real or per-
A.