The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-01-03


personal property Of every kind Which,
you held or owned on the first fav -
January inserting here the year. OF were
interested IN, either in your own rieht
OF me right Of any person or persons
whatsoever. either as parent, guardian
executor. administrator, agent or time
Tee, or IN any other manner WhatsOever
20 the best OF your knowledge. informa-
ton and belief You do further swear
that you viii truly, correctly and fully
answer all questions asked YOU bv fba
tax assessors and receivers. in referenra
10 said return, and that you have NOT
conveyed OF assigned TO others. or rennov-
ed out of the city Of Savannah any prom
erty whatsoever. 10 avoid returning the
same for taxation"
The said board of tax assessors and
receivers shall keep the tax books omen
and ready for returns until the time snec-
flied above. and Of which full notice SHAH
be given 10 the tax payers, by publica-
ton IN the official organ Of said city ana
by such other means as the said board
may adopt.
Ii shall be the duty Of said board of ta,
assessors and receivers to have prepared
suitable books for the purpose OF receiv-
ing returns as provided herein.
(b). II any person fails. neglects or re-
fuses to make a return of his or her per-
sonal property within the time adopted
or to truly answer such questions as MAJ,
be asked, or to submit his personal pro1S-
erty for the inspection and valuation Of
said tax assessors and receivers, or to
furnish such data and information as
may be called for by them, then it shall
be the duty Of the said tax assessors and
receivers, Jointly, from the best infOr-
nation they can get in reference to the
amount and value of the personal prom
erty owned and possessed by such person.
to arrive at the true value Of the same
and place it upon their books. They
shall also enter upon their books the
name OF any person, firm, company or
corporation who shall either fail or re-
fuse to give in their property, and Of
all they are unable to find and whom
they may believe to be subject to a tax
on personal property. and of the amount
OF the tax assessable against them.
(c). In the discharge of their duties.
the said tax assessors and receivers shall
be authorized TO enter the store or place
of business of any person, but shall not
consent of the occupants.
I'D. In case of false, fraudulent or I'M
receivers shall cite the person making
the same to appear before them on some
DAY to be fixed by them, and show cause
why the return should not be corrected
Upon any such person so cited appear
ing before them, they may, and shall IL
requested, hear evidence as to the real
value of the property in dispute. and
determine the same. If such person so
clteu refuses or neglectS to appear his
return shall be corrected by the said
tax assessors and receivers, according
20 the best information they can obtain.
Ce). After the returns are in and cor
rected 1Where corrections are necessary.
the SAID tax assessors and receivers shall
enter the same upon two identical tax
digests, alphabetically arranged, one Of
which tax dgests shall be retained for
use IN their office and the other for the
%. They shall have power in all cases.
70 swear a person making a return that
ne VIII tell the truth, the whole truth
ana nothing but the truth in answer to
their questions and to interrogate him
or her closely for the purpose of having
Just, run, true and correct return made
DEC. o. be IL further ordained, That in
case of the failure of the owner or agent.
trustee, guardian or person in charge OF
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 a digest to be
known as the "Defaulters' Digest" in
winch all such names and the amounts re-
turned by them or assessed against them,
snail be recorded, and it shall be the duty
of the marshal before settling with them.
TO require all defaultihg tax payers to
20 TO the office of the said board of tax
assessors and receivers and take the oath
and make the returns required by law:
and any defaulter failing to comply with
TINS section, when thus required by tbs
marshal, shall be subject to a fine not ex-
ceeding $50, or Imprisonment not exceeding
thirty days, or both, upon conviction in
the recorders court
Sec. z. Be ii further ordained That any
person who shall knowingly make arv in
complete or unfaithful return for taxa
ton, or who shall refuse to make a re-
turn, shall, on conviction before the police
court of the city of Savannah. be subject
to fine not exceeding $50, or imprisonment
not exceeding thirty days, either or both.
in the discretion of the court, for each
offense.
Sec 8. Be it further ordained. That in
case any person, firm or corporation liable
under the tax ordinances of the city of Sa-
vannah, shall fail or refuse to make re-
turns of personal property as required in
this ordinance. it shall be in the power
OF said board of tax assessors and receive
ers TO assess such persons firm or corr
poration at double the amount of the inn
mediately preceding tax return and If no
return shall have been made, then the
said board shall have the power to assess
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 thirty
days after such assessment, or double as
sessment, and not thereafter, the said
board may hear the said petitioner, and
such evidence as may be adduced before
it., and if proper excuse be shown, in the
judgment of said board, it shall have the
power to reduce such assessment or
double assessment and upon such terms
as it may deem just and equitable.
Sec. 9. 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
therefrom
Sec 10. Be it further ordained. That all
ordinances and parts of ordinances in con-
fiict with this ordinance are hereby re-
pealed.
RESOLUTION.
BY Alderman Garrard-
Resolved, By the mayor and aldermen
of the city of Savannah, in council as
sembled, that the treasurer of the city
of Savannah is hereby instructed not to
receive any water rates until the board
of water commissioners shall first fix
and prescribe the same.
Adopted.
MISCELLANEOUS
His honor, the mayor, announced to the
board that he had appointed Mr.. J. NJ.
Barnard as a member of the board of SAM
itary commissioners, vice Maj. Edward
karow, resigned.
The following communication was read
and received as information:
Savannah, Dec. g. 1S95.-To Messrs.
Garrard, Falligant and Watson, Commit
tee from Council: Gentlemen-I have be-
fore me communication of this date
signed by your honorable committee, noti-
tying me of my election as alderman OF
the city of Savannah in place of Hon.
Harry Willink, resigned. 1 accept the
office with pleasure, and will do all that
is in my power to help place Savannah
in line with the other progressive cities
oil V xyar fr,IIx