The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-01-02

nation they can get in reference to the
amount and value OF the personal prop
erty owned and possessed by such person.
10 arrive az the true value OF the same
ana place DO upon their books. They
shaH also enter upon their books the
name OF any person. Urn, company or
corporation who shall either fail or re-
fuse 10 give in their property. and or
an they are unable to find and whom
they may believe TO be subject 10 a tax
on PERSONAL property. and OF the amount
OF the tax assessaDie against them.
tcl. In the discharge OF their duties.
the said tax assessors and receivers shall
ne authorized to enter the store or place
OF business OF any person, but shall not
enter any private residence against the
consent OF the occupants
tdl. In case Of false, fraudulent or un-
tair returns, the said tax assessors and
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 50 cited appear
ing before them, they may. and shall 81
requested. hear evidence as 20 the real
value OF the property in dispute. and
determine the same. If such person so
cited refuses or negiects to appear. his
return shall be corrected by the said
tax assessors and receivers, according
10 the best information they can obtain.
tel After the returns are in and cor
rected swhere corrections are necessary,
the said tax assessors and receivers shall
enter the same upon two Identical tax
which tax digests shall be retained for
use i'm their office and the other for the
city treasurer
G). They shall have power. i'm all cases
70 swear person making a return that
ne VIII tell the truth the whole truth
anu holhing but the truth i'm answer TO
thelr questions, and to interrogate him
or her closely for the purpose of having
"a Just, tull, true and correct return made
Sec. 9. Be it further ordained, That in
case of the failure of the owner or agent
in falasa Of
any property. which ought to appear on
me tax books. to come to the office of
the board of tax assessors and receivers.
ana 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
which all such names and the amounts re-
turned by them or assessed against them,
shall be recorded, and il shall be the duty
OF the marshal before settling with them
10 require an defaulting tax payers to
go TO the Office of the said board of tax
assessors and receivers and take the oath
ana make the returns required by law
and any defaulter failing to comply with
| this section. when thus required by the
| 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 it further ordained. That am
/ person who shall knowingly make any in
/ complete or unfaithful return for taxa.
| ton. or who shall refuse to make a re-
Z
/ court of the city of Savannah be subjebi
| to fine not exceeding $50, oritmprisonmen
/ not exceeding thirty days, either or both
in the discretion of the court. for eaef
offense t11 n
Sec. 8. BE 1t further ordained That in
| case any person, firm or corporation liahl,
| under the tax ordinances of the city of Sa
| vannah. shall fail or refuse to make re
| turns of personal property as required II
/ this ordinance. it shall be I'm the power
/ of said board of tax assessors and receiV
| ers to assess such persons, firmd or cor
/ poration at double the amount Of the i'm
| medately preceding tax return, and If M
| return shall have been made then tn,
4 said board shall have the power to assess
| such person, firm or corporation, I'm IL,
| petition made to said board by any sucl
| person. firm or corporation, within thirty
/ days after such assessment, or double as
! sessment, and not thereafter, the sait
/ board may hear the said petitioner, anC
/ such evidence as may be adduced befor,
! it, and If proper excuse be shown, in tn,
! judgment of said board, Il shall have tn,
/ power to reduce such assessment OF
/ double assessment and upon such term,
as it may deem just and equitable.
Sec. g. Be it further ordained, That thu
| assessment of the said tax assessors an,
receivers as finally made by them shall
be final. and there shall be no appea
/ therefrom
Sec TO- Be it further ordained, Thaly al
| ordinances and parts of ordinances in con
flict with this ordinance are hereby re
| pealed.
Published by order of council.
| A. N. MANUCY,
] Clerk Of Council