The morning news. [volume] (Savannah, Ga.) 1887-1900, 1895-12-30

minister such oath or affirmation. But
the return above required OF the presidenL
or acting president Of bank or banking
association shall be made by such presi-
dent or acting president himself, and need
not state more than Is required in th0
eighth section OF this ordinance. Ana
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 Lolice court be fined in a sum nor
exceeding one hundred dollars, or i'm
prisOned 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 COM
personal property, etc, in the event OF
any such refusal or neglect, to proceed
forthwith to make the return himselE
from the best information he can obtain.
within ten days, or as soon as practica-
BILE after such return was due from the
person for whom It was required and no.
ufy such defaulter thereof in writing
within ten days after making such return.
ana he shall hand such return so made
assess a double tax against such defaults
err according to the nature of the taxs
whether specific or ad valorem. Any per-
son or corporation double taxed under
this ordinance may appeal to council for
a reduction of such double tax, provided
the same is done within thirty days az
ter the said double tax Is assessed; and
In the event of a neglect or refusal or a
president or acting president of bank
turn required of him within the tins
specified or to afford to the city treasures
free access to the list Of stockholderg
kept 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 Geor-
ga, i'm the case OF banks organized un-
der the laws Of this state, or from the
controller of the currency OF the United
states, in cases OF banks organized un-
der the laws of the United states, the last
preceding list OF the stockholders OF such
bank. and assess therefrom the taxes to
be paid by the stockholders thereof for
Sec. TO- All taxes hereby required for
real and personal property held on the
ness in which any person shall be engag-
cd 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. 1896 and all taxes required OF
persons commencing to transact any bus
mess for which a tax Is required, after
the first day of January, 1896. or commen-
cling after that date to use vehicles and
street railway cars not then m use or
bringing any dog or dogs into said citys
shall be due Immediately upon the COM
mencing of such business, using such We
hicles or bringing such dog INTO the city.
And all taxes of every kind shall pc pay
able to the city treasurer; provided, never
theless, that any tax upon property as
sessed for the whole year may be paid
quarterly, at the option Of the taxpayer.
computing from the first day or January
1861 but In the event that any quarters
tax IL not paid when the same Is payable
then the treasurer shall issue an execu-
ton for the amount OF the tax Tor tho
year remaining unpaid, as hereinafter pro-
vided. But any person or firm comlnonc-
ing business in this city after July !, lssbs
or running after that date vehicles Tor the
transportation Of goods, wares, or mer-
chandise or passengers, which we're not
run before that date, upon making proinpe
return OF the same within ten days after
such business has commenced, or such
vehicles have been ruE. he or they shal
be taxed one-half of the yearly tax as.
sessed by this ordinance, provided sntd
tax be paid within fifteen days after such
return; otherwise the entire tax shall De
collected. The term vehicle. as used ~ this
section, shall include street railway cars.
Sec II. II 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 Tor, 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 execu-
lions In the same manner as sherim
does under the executions from the supe-
rior courts of this state, subject to the
provisions Of the act of the general as
sembly of the state of Georgia, passed
Feb. q, 1871. Every person or corporation
who shall pay his or its taxes on real or
personal property, or both, promptly with
In fifteen days after the first of April.
July, October and January, the time heres
inbefore specified for the payment thereof
shall be entitled to a deduction of 10 per
centum of the amount thereof, and the
city treasurer is hereby directed to make
such deduction upon receipt Of the tax
and every person or corporation who shall
pay any other taxes required by this ord-
nance promptly within thirty days after
titled to a deduction OF 10 per centum OF
the amount thereof. and the city treas
urer is hereby directed to make such de-
duction upon receipt of the tax.
Sec. H. Every person transacting, or
Offering TO transact, either of the kinds
Of business hereinafter named, who ara
in business on the first day Of january.
1896, shall within thirty days after tha
first day of January, 1896. take out Ii
cense therefor, viz: Every auctioneer,
every broker, every commission mer-
chant, every 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 vendor of small wares, buck
sters, hawkers, 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 crdi-
nance that the license granted to an auc-
tioneer shall not authorize such auc-
tioneer to sell for any transient dealer.
unless such transient dealer has first pail
all taxes required OF him by this ordi-
nance. Every licensed auctioneer shall
have the privilege OF appointing one as
sistant crier. whose name shall be re-
corded in the treaSurers ONCE ana en-
tered on the license issued. And no per-
son shall be permitted to be an auctioneer
or vendue master until he shall have COM
piled with the conditions contained in
section 1926 of thes revised code of Geor-
gia, known as the code Of 1882. And In
every license taken out by the owner or
lessee Of a junk shop or cotton pickery,
or by a Junk dealer, it shall be distinctly
expressed that such junk shop or cotton
pickery. or junk dealer. shall always be
subject TO the visitation OF the police OF
the city. and that such persons snail not
purchase from any one under the age OF
rs years "a duplicate OF which license,
signed By the person or persons taking CUT
the same and expressing his or their as
sent 10 such conditions. shall be retained
By the city treasurer, and on refusal TO
submit at any time 20 such visitation, or
on conviction ia the police court Of having
purchased from any one under the age %
Us years. such license shall be revoked,
and such junk shop or cotton plckery shall
Immediately be closed by the mayor. Ant
esefy eifah JUNK shop. Junk dealer ~ cote
lan pickcry Heense shall De subject % tho
further condition that the same shall -
lconnnaea On sixth Paee)