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


sgected hy 2 person or persons designat-
eel 10y the finance committee AS soon as
u is practicable 90 do SO, and IL he OF they
unt, 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 CT they shall
have corrected the same, he or they shall.
az ass early day as possible, notify the
person or corporation of such corrected
return, from which correction the person
OF corporation whose return is corrected
may appeal, as provided i'm the case Of
appeals from assessments of personal
property and the same proceedings may be
had under said appeal; but II no correc-
ton Is deemed necessary 10y the person
or persons So examining such returns, he
or they shall indorsc the same as cor
rect, and hand the same TO the city treas
urer, who shall determine therofrum the
taxes 10 be paid by such person or cor
poraton under the NTH section of this
Sec. g All such returns may be made
either IN person or by agent or attorney.
ana shall set forth the market value of
all property. liable 20 be taxed al valo-
rem, except real property. but shall be
ON oath or affirmation, that the return
Us true, and that the person for whom the
return Is made is not liable to amy other
tax, ana has no other property In said city
liable to taxation under this ordinance.
ana 10 shall be the duty of the treasurer
or his assistant TO require such oath or
affirmative in every instance without oN-
Ccplon-the treasurer or his assistant
being hereby authorized. for the purpose
or Affirmation. But the return above re-
quired of the president or acting presi-
dent OF bank or banking association
shall be made by such president or acting
president himself and need not state
more than Is required in the eighth sec
tlon or 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 sum not exceeding one hum
NTtU dollars. imuTlaAngN not than
thirty days, or both, m the discretion OF
the court. And Il shah further be the
duty OF the person designated by
ihe hnance committee OF council TO
correct returns OF personal property, etc.
IA 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
CURED, and notify such defaulter there
OF IN writing within ten days
after making such return. and
he shall hand such return so
made by him TO the city treasurer. who
shall assess a double tax against such de-
iaulter. according to the nature of the
tax, whether specific or ad valorem. Any
person or corporation double-taNed un-
der this ordnance may appeal 10 council
for a 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 neglect or refusal Of
president or acting president OF a bank or
nNUkthA dhHhtluAlOn TO make the return
required of him within the time specified
or 10 afford to the city treasurer free
access TO the list Of stockholders kept
IN the Office or place of business Of said
bank or banking association, It 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 or 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 fHa uinrlrH holders pf q1Iela
and assess thercfrOm 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, 1895, and for busi-
ness IN which any person shall be engaged
at that date, ana 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-
CURED or persons commencing to tran
saCt any business for which "A tax Is re-
CURED, after the first day of January
1895, or commencing after that date to
use vehicles and street railway cars not
then ia 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 1885; 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 !, 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
rfgh Vrsktf
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. 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
sheriff does under the executions from the
superior courts of this state, subject to
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 It's taxes on
real or personal property, or both, prompt
~ within fifteen days after the first Of
April, July, October, and January the
time hereiubefore 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 transactlng, 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 a license
therefor, viz: Every auctioneer, every
broker, every commission merchant eV-
cry plumber, every barber and all others
doing business without any stock in trade :
every owner or lessee Of a junk shop or
cotton pickery; every junk dealer: every
Vender of small wares, hucksters, hawk
ers, including dealers in ice cream, fruit
and poultry, keeper of a cook stove or
cook shop; and II is hereby declared to be
the meaning of this ordinance that the
license granted to an auctioneer shall
not authorize such auctioneer to sell for
any transient dealer. unless efeh frar,s