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

NNeu place or business lT this city, and
every peddler and itineTant transient ira
der, and every transient person selling
OF oMerlng TO sell 10y sample shall pay tile
same tax required OF resident ana sia-
tonary dealers in the same articles, and
no officer of the city shall be authorized
TO reduce or In anywise change such tax
so required. nor shall such itinera1t deal
er be allowed TO sell his wares under the
license OF any auctioneer. or under the
name of any factor or commission iuer-
chant who has paid his tax as such, tnsil
he himself shall have paid all taxes re-
CURED OF him by this ordnance provided,
however, that any transient person trans
acting. or ouering TO transact, any OF the
kinds OF business mentioned In this para
graph, selling or Offering only TO resident
dealers or manufacturers in the speclnc
article or commodity sold or offered by
him or her, and not bringing into or keep
ing in the city any stock for purpose OF
delivery, shall not be required TO pay any
tax or license fee.
Every person. company or corporation
required by this section to pay a specific
or business tax shall take out a license
or receipt, which shall state the business
or occupation in which such person, COM
pany or corporation is authorized TO en-
gage, and which shall be exhibited to the
city marshal. or his deputy, at any time
upon demand. And If any person, com
pany or corporation shall engage IN any
business or occupation for which such IL
cense or receipt IL required without frs
taking out the same. or who shall fail or
refuse TO exhibit the same upon demand
person, company or corporation SHALL
upon conviction before the police court of
the city OF Savannah. be subject to n fine
not TO exceed one hundred dollars, and
Imprisonment not to exceed lhir-y days,
either or both, in the discretion OF the
court.
Agencies and other business not here
inbefore specially mentioned, thirty dol
lars
Sec G. The occupant of any premises
whore dog or dogs is or are kept shall
IL
cense OF one dollar Upon payment of
this license a badge shall be issued to tine
person paying the license for the dog,
and every dog found running at large
without such badge shall be impounded
and II not claimed I'm forty-cight hours
shall be disposed Of
Sec. Z. The value Of real property 10 be
taxed under the second section of this
ordinance shall be ascertained by means
OF the assessments provided for by the
ordinance OF the city on that subject, or
any ordinance amendatory thereof; the
value of personal property TO be taxed
under the third section Of this ordinance,
the particulars and character of the bust
ness for which a tax is required under the
ntth section of this ordnance, and the
number OF dogs kept as provided for IN
the sixth section of this ordinance, shall
be ascertained by means of the returns
hereinafter prescribed.
Sec. s. Every person and corporation
owning real property in said city on the
first day of January 1896, shall pay taxes
upon such real property upon the assess
ment thereof as adopted by council. Every
person and corporation owning or holding
in trust or on consignment personal
property In said city on the first day of
January. 1896. liable to be taxed under
the third and fifth sections of this ord-
nance, except stocks in banks and bank
ing associations organized under the laws
OF this state or OF the United States, shall
make return thereof to the city treas
urer within twenty days after that date;
and all returns Of personal property shall
be inspected as soon as they are made by
a person or persons to be designated by
nnance committee OF council, VINO shall
carefully and critically examine the same
and If he or they find, or have cause to
believe. that such return Is not properly
made, so as to show the amount Of per-
sonal property owned by the person or
persons. or corporations making the re-
turn subject TO taxation, then ne or they
shall forthwith proceed TO assess the said
personal property OF said person or cor
pOratiOns at its true value, as near
as can be ascertained by him or them, and
as soon as the same is made he or they
shall send a copy of the same TO the
person or corporation whose return is
thus corrected, and the person or corpor-
alton whose return Is thus corrected, shall
have the right TO appeal from such cor
rected return to the committee on as
sessments Of the city council within ten
days after mailing of the notification of
the correction of said return; and. said
committee shall hear such return as soon
as may be convenient thereafter,
time and place of hearing said appeal;
and after hearing such appeal the said
committee on assessments shall fix the
return OF said person or corporation at
such sum as may in their opinion, be
correct and just and shall Immediately
notify such party of the sum 80 fixed
by them, and the said person or corpora
ton may, within four days of the rendi-
ton OF such Judgment, appeal therefrom
to the mayor and aldermen Of the city
Of Savannah, where such appeal shall
be heard and determined as other APP
peal cases are heard and determined by
the mayor and aldermen OF the city of
savannah, and the judgment OF the mayor
and aldermen OF the city OF Savannah
shall be final and determine the amount
upon which the city treasurer shall col
lect the taxes due thereon; if the returns
of personal property, as made by the
person or corporation, shall be accepted
by the person or persons so designated
by the finance committee Of council, he
or they shall lndorse the same as ae-
cepted, ana hand the same to the city
treasurer who shall assess thereon the
taxes to be paid by the person or corpora
ton making such return. But In the
event there Is no appeal from the ASSESS
ment so fixed by the person or persons ap-
pointed to examine and correct the same
and no appeal from the assessment fixed
by the committee on assessments, then
the said assessment so fixed shall be the
amount upon which the city treasurer
shall assess the taxes 10 be paid by the
person or corporation making such re-
turns. The president or acting presiden,
of any such bank or banking assocla-
tion, located in said city, shall, within
twenty days after the first day of Jan
uary, 1896, make a return to the city
treasurer of all stockholders in such bank
or banking association holding stock
therein, Jon the first day of January, 1896,
whethef resident or nonresident with
the place and residence of and the num-
Der of shares held by each, and show.
ing the market value of such shares Ev-
cry person liable to taxation under the
fifth section of this ordinance shall make
a return of the business i'm which he is
engaged and OF the number and char
acter of vehicles by which his tax is to
be graduated to the city treasurer with
in twenty days after the first day Of
January, 1896, and every person COM
mencing 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
January, 1896, shall make a return there
of within ten days after so commencing
or increasing. Every person having u
dog or dogs on the first day of January,
1896. shall make a return thereof to the
city treasurer within twenty days after
that date, and every person bringing a
dog or dogs into the city after that date
to be kept here, shall make similar re-
turn within ten days after so bringing
in such dog or dogs. And all such returns
of persons or corporations shall be in
spected by a person or persons desig-
mated by the finance committee as soon as
u