The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-01-06

case OF the failure OF the owner or agent
trustee, guardian or person in charge or
any property, which ought to appear on
the tax books. to come to the office OF
the board of tax assessors and receivers,
and take the oath and make the returns
required by law, the said tax assessors
ana receivers shall keep digest. to be
known as the "Defaulters' Digest" in
which all such names and the amounts
returned by them or assessed against
them, shall be recorded, and IL shall be
the duty of the marshal, before settling
with them, TO require all defaulting tax
payers TO go TO the office of the said
board of tax assessors and receivers and
take the oath and make the returns re-
CURED by law; and any defaulter failing
to comply with this section, when thus
required by the marshal, shall be sub
ject TO a fine not exceeding $500 or i'm
prisonment not exceeding thirty days, or
both, upon conviction In the police court
OF the city of Savannah.
Sec. Z. BE it further ordained, That any
person who shall knowingly make any
incomplete or unfaithful return for taxa
tion, or who shall refuse to make a re-
turn, shall. on conviction before the po-
lice court OF the city of Savannah, be sub
jeet to fine not exceeding. $50 or inn
prisonment not exceeding thirty days,
either or both, in the discretion of the
court, for each offense.
Sec. s. BE IL further ordained. That In
case any person, firm or corporation liable
under the tax ordinances of the city of
savannah, shall fail or refuse to make
returns of personal property as required
IL power
OF said board OF tax assessors and re-
ceiVers to assess such persons, firm or
corporation at double the amount of the
Immediately preceding tax return, and III
no return shall have been made, then the
said board shall have the power to as
sess such person, firm or corporation. in
its discretion; provided, however, that
upon petition made to said board by any
such person, firm or corporation. within 30
days after such assessment, or double as
sessment and not thereafter the said
hoard hear nd
such evidence as may be adduced before
II, and If proper excuse be shown, in the
Judgment OF said board, IL shall have the
power to reduce such assessment or double
assessment and upon such terms as 1t
may deem just and equitable.
Sec y. BE II further ordained, That It
shall be the duty of every male resident
OF Savannah, who shall have attained the
age of twenty-One CD years, to report in
person at the office of said board of tax
assessors and receivers, between the first
day of January of each year, and the
first day of March of each year and give
in his fun name age, occupation and
residence by street and number, and make
his return as required by this ordinance
II he has any personal property whatso-
ever, or show to the satisfaction of said
board of tax assessors and receivers that
he held or owned no personal property on
the first day OF January of that year
and answer all questions put to him by
said board of tax assessors and receivers
relating to personal property, and non
compliance by any such male resident
with the terms of this section, or with
any of them, shall subject him, on conVfc-
ton before police court of the city OF
Savannah, to punishment by a fine not
exceeding fifty $50 dollars, or imprison-
ment not exceeding 800 days. either OF
both, in the discretion of the court, for
each offense; the meaning and intent OF
this section being to require returns 10
be made by every male resident of Savan-
nah of twenty-one years of age and up
ward; those holding or owning personal
property on the first day of January of
each year to make their returns or show
ing, as the case may be, by the first day
of March of each year.
Sec. 10. Be it further ordained, That the
assessment of the said tax assessors and
receivers as finally made by them shall be
final and there shall be no appeal there
from.
Sec II. Be it further ordained, That
all ordinances and parts of ordinances in
conflict with this ordinance are hereby re-
pealed.
Council adjourned.
A. N. MANUCY.
Clerk of Council.