The morning news. [volume] (Savannah, Ga.) 1887-1900, 1894-12-04
OFFICIAL.


January. 1855. shall make a return thereof
within ten days after so commencing or
increasing. Every person having a dog
or dogs on the first day Of January. 1895.
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 similar return
within ten days after so bringing tn
such dog or dogs. And all such returns
or persons or corporations shall be i'm
spected by person OF persons designat-
ed by the finance committee as soon as
u Is practicable TO do SO. and II ne or they
ma. or has cause 10 believe, that such
return Is not properly made, then he or
they shall forthwith proceed TO correct
such return, and AFTER he or they shall
have corrected the same. ne or they shall.
az as early day rs possible, notify 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 N no Correc-
ton Is deemed necessary by the person
or persons SO examining such returns. be
or they shall ndorse the same as cor
rect, and hand the same to the city treas
urer. who shall determine therefrom the
taxes TO be paid by such person or cor
poration under the NTH section of this
Sec. .. All such returns may he made
either in person or by agent or attorney.
ana shall set forth the market value OF
al property AdUlt TO ne NIARu al AHAN-
rem, 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 I'm said city
liable TO taxation under this ordinance:
and IL shall be the duty Of the treasurer
or his assistant TO require such oath or
affirmative in every instance without eX-
ceptiOn-thc treasurer or his assistant
being hereby authorized, for the purpose
of this ordinance. to administer such oath
affirmation ltnf the uhoke
quired of the president or acting presi-
dent OF a bank or banking association
president himself, and need not state
more than Is required in the eighth sec
ton OF this ordinance. And If any person
required to make any such return shall
time specified for the same. he or she shall,
on conviction thereof in the police court,
be lined In sum not exceeding one hun
dred dollars. or imprisoned not more than
thirty days, or both, in the discretion OF
the court. And IL shall further be the
duty OF the person designated by
the finance committee of council 10
correct returns Of personal property. etc,
in the event OF any such refusal or neg
lect, TO proceed forthwith to make the re-
turn himself from the best Information
he can obtain, within ten days or as soon
as 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
ne bHhli mana Sutn return so
made by him to the city treasurer. who
shall assess double tax against such de-
faulter, according to the nature of the
tax, whether specific or ad valorem. Any
person or corporation double-taXed I'M
der this ordinance may appeal to council
for reduction Of such double tax, pro-
vided the same is done within thirty days
after the said double tax is assessed: and
In the event of a neglect or refusal Of a
president or acting president of a bank or
banking association to make the return
ia Nod
or to afford to the city treasurer free
access TO the list of stockholders kent
In the office or place of business of said
bank or banking association, IL shall be
the duty of the treasurer to obtain from
the governor OF the state Of Georgia, I'm
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 or the stockholders OF such bank,
and assess thcreirom 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, 1895 and for bust
ness In which any person SHAH 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, 1885, ana all taxes re-
CURED of persons commencing to tran
sact any business for which q tax is re-
quired, after the first day Of January
1898, or commencing after that date to
use vehicles and street railway cars not
then I'm 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, 1895; but in the event that
M fssr-Hr fstss fa
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 !, 1885, 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 ordnance
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. H. If any person or corporation
shall refuse or neglect to pay any tax re-
quired by this ordinance within thirty
days after the same shall be due and
payable as above provided, or shall neg
lect or refuse to pay any double tax as
sessed, as above provided for twenty
days 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 a
sheriff does under the executions from the
superior courts of this state subject 10
the provisions of the act Of the general
assembly Of the state of Georgia, passed
February q, 1877. Every person or cor
poration who shall pay his or its taxes on
real or personal property, or both, prompt
ly within fifteen days after the first of
April. July October, and January, the
time hereinbefore specified for the pay
ment thereof, shall be entitled to a de-
duction of 10 per centum of the amount
thereof and the city treasurer is hereby
directed to make such deduction upon the
receipt Of the tax; and every person or
corporation who shall pay any other taxes
required by this ordinance promptly with
in thirty days after the same shall be-
come due shall be entitled 10 n deduction
of 10 per centum of the amount thereof
and the city treasurer is hereby directed
TO make such deduction upon the receipt
of the tax.
Sec y. Every person transacting, or Of
fering to transact, either of the kinds of
business hereinafter named, who are In
business on the first day Of January 1896
shall within thirty days after the first
day Of January, 1895, take out license
therefor, viz: Every auctioneer every
broker. every commission merchant cx