The morning news. [volume] (Savannah, Ga.) 1887-1900, 1895-11-29
BROKER.

3
city, on the first day OF January, 1885,
ilaDle to be taxed under the third and
n Itd6, sections OF this ordinance. except
organized under the laws of this state
or of the United States. shall make re-
turn thereof to the city treasurer within
twenty days after that date; and all re-
turns OF personal property shall be in
! spected as soon as they are made by a
nnance committee OF council, who shall
carefully and critically examine the same
ana II ne or they md, or have cause to
belleVe, that such return is not properly
made so as to show the amount of per-
| sonal property owned by the person OF
| persons, or corporations making the re-
| turns subject to taxation then he or
| they shall forthwith proceed to assess
| the said personal property of said person
as can be ascertained by him or them, and
| as soon as the same is made, he or they
snall send copy OF the same to the
/ person or corporation whose return is
/ thus corrected, and the person or corpor-
/ atlon whose return is thus corrected, shall
/ nave the right to appeal from such cor
/ rccted return TO the committee on as
| sessments of the city council within ten
/ Gays 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,
n1io 2 said appellant of the
| 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 so 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 Alderman 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 Alderman 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 indOrse the same as ac-
cepted and hand the same to the City
! Treasurer who shall assess thereon the
! taxes to be paid by the person of 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 fixed hall be the
amount upon which the City Treasurer
shall assess the taxes to be
poration making such returns. 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, 1896, make a re-
| turn to the city treasurer of all stockhold-
| ers in such bank or banking association
/ holding stock therein, on the first day of
| January, 1886, whether resident or non-res-
ident, 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 ordinance shall make
| return of the business in which he is en-
! gagged, and of the number and character
| of vehicles by which his tax is to be grad
uated to the city treasurer within twenty
| days after the first day of January. 1885,
! and every person commencing TO carry on
any of the said kinds of business, or in
creasing the number of his vehicles or
| commencing to keep and use vehicles, af-
| ter the first day of January, 1896, shall
| make a return thereof within ten days af-
ter so commencing or increasing
| Every person having dog or dogs on the
first day of January, 1896 shall make a
| return thereof to the city treasurer with
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
| inspected by person or persons desig-
mated by the finance committee as soon as
| it is practicable to do so, and if he or they
find. or has cause to believe. that such re-
turn is not properly made then he or they
shall forthwith proceed to correct such re-
| turn, and after he or they shall have cor
| rected the same, he or they shall, at as
| early day as possible, notify the person
or corporation of such corrected return,
| from which correction the person or cor
| poration 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 I'M
der said appeal; but if no correction is
| deemed necessary by the person or per-
sons 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 corporation under the
fifth section OF this ordinance.
Sec 9. All such returns may be made
either in person or by agent or attorney,
and shall set forth the market value of all
| property, liable to be taxed ad valorem,
| except real property, but shall be on oath
| that the person for whom the return is
made is not liable to any other tax, and
to taxation under this ordinance; and it
shall be the duty of the treasurer or his
assistant to require such oath or
affirmative in every instance with
or his assistant being hereby authorized,
| for the purpose of this ordinance, to ad-
| the return above required of the president
| 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, the
| eighth section of 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 hundred dollars i'm
| prisoned not more than thirty days,
or both, in the discretion of the court
| And it shall further be the duty of the
person designated by the finance com
| mittee of council to correct returns of
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 practical
BILE after such return was due from the
| person for whom it was required. and no.
| tify such defaulter thereof in writing
within ten days after making such return,
/ % shall hand dc
| by him to the city treasurer, who shall
| assess a double tax against such default
er, according TO the nature of the tax.
| 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 af-
ter the said double tax is assessed; and
in the event of a neglect or refusal of
president or acting president of a bank
! or banking association to make the re-
turn required of him within the time
/ specified or to afford to the city treasurer
/ free access to the list of stockholders.
/ kent in the office or place Of business OF