The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-12-07

CORPORATION OF SuCl corrected IGtuItls AIbAi
which correction the person or corporation
whose return is corrected may appeal, as
provided in the case of appeals from as
sessments of personal property and the
same proceedings may be had under said
appeal; but If no correction is deemed ne
cessary by the person or persons so exam
lining such returns, he or they shall lndorse
the same as correct, and hand the same 10
the city treasurer, who shall determine
therefrom the taxes to be paid by sueh
person or corporation under the htth Sec
ton 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 10 be taxed ad Valorem,
except real property, but shall be on oath
or affirmation that the return Is true, ana
that the person for whom the return IS
made is not liable TO any other tax, ana
has no other property in said city IlaDle 10
taxation under this ordinance; and it snail
be the duty of the treasurer or his assist
ant to require such oath or affirmation IN
every instance without eXception-the
treasurer or his assistant being hereby au-
thorized, for the purpose of this ordinance,
to administer such oath or Animation. Bul
the return above required OF the presl-
dent or acting president of bank or
banking association shall be made by such
president 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 WIN
il the time specified for the same, he or
she shall, on conviction thereof in the po-
lice court, be fined in sum not exceeding
one hundred dollars, or imprisoned not
more than thirty days, or both, IN the dls-
erection of the court. And 1t shall further
be the duty of the person designated by
the finance committee of council 10 correct
returns of personal property, ETC., in the
event of any such refusal or neglect TO pro-
coed forthwith to make the return himself
from the best information he can obtain,
within ten days, or as soon as practicable
after such return was due from the per-
son for whom it was required, and notify
such defauiter thereof in writing within
ten days after making such return, ana he
shall hand such return so made by MIN 10
the city treasurer, who shall assess
double tax against such defaulter, ac-
cording to the nature of the tax, whether
specific or ad Valorem ANY person or cor
poration double taxed under this ordinance
may appeal to council for reduction OF
such double tax. provided the same is done
within thirty days after the said double
tax is assessed and in the event of neg
lect of refusal of president or acting pres
ident of bank or banking association TO
make the return required OF MIN
within the time specified or TO afford to
the city treasurer free access to the list
OF stockholders kept in the office or place
of business of said bank or banking asso-
citation, it shall be the duty of the treas
urer to obtain from the governor of the
state of Georgia, in the case of banks or
ganzed under the laws of this state, or
from the controller of the currency of the
United States, in cases of banks organized
under the laws of the United States, the
last preceding list of the stockholders of
! TOW
10 be paid by the stockholders thereof for
their shares.
Sec. 10. All taxes hereby required for
real and personal property held on the
first day of January. 1897, and for business
In which any person shall be engaged at
that date, and of persons having vehicles
and dogs in said city at that date, shall
he considered as due on the first day of
January. 1897, and all taxes required of
persons commencing to transact any bust
ness for which a tax is required after
the first day of January 1897, or commence
ing after that date to use vehicles and
street railway cars not then in use, or
bringing any dog or dogs into said city,
shall be due Immediately upon the COM
mencing of such business, using such We
hicies, or bringing such dog into the city.
And ali taxes of every kind shall be pay
able to the city treasurer; provided, never
theless, that any tax upon property as
sessed for the whole year may be paid
quarterly, at the option of the taxpayer
computing from the first day of January,
1897 but in the event that any quarters
tax is not paid when the same is payable
then the treasurer shall issue an execu-
ton for the amount of the tax for the
year remaining unpaid, as hereinafter pro-
Nidsd. But any person or firm commence
ing business in this city after July l. 1897
or running after that date vehicles for
the transportation of goods wares or mer-
chdudise, or passengers, which were not
run before that date, upon making prompt
return of the same within ten DAYS after
such business has commenced, or such
vehicles have been run, he or they shall
be taxed one-half of the yearly tax as
sessed by this ordinance. provided said
tax be paid within fifteen DAYS after such
return; otherwise the entire tax shall be
collected. The term vehicle, as used in
this section, shall include street railway
cars. w.
See. II. If any person or corporation
sNah reluse or neglect to pay any tax
required by this ordinance within thirty
days after the same shall be due and nav
aole as above provided or shall neglect
or refuse to pay any double tax assessed
as above provided for twenty DAYS aftAr
notice has been served on such persons
or corporations of such assessment. the
city treasurer shall issue executions there
Tor and for the further sum
OF one dollar for costs. and
the city marshal shall nro-
ceeo with such executions in the sana man
ner as a sheriff does under the executions
from the superior courts of this state sinh
1ect' TO the provisions of the act of The
general assembly at the state of Georgia
passed February q. 1877. Every person
or corporation who shall pay his or it's
taxes on real or personal property. or both
promptly within fifteen days after the first
OF April, July. October and January. the
time hereinbefore specified for the payment
tnereof, shall be entitled to a deduction of
10 per centum of the amount thereof. and
the city treasurer is hereby directed to
make such deduction upon the receipts of
the tax; and every person or corporation
VINO shall pay any other taxes required by
TINS ordinance promptly within thirty DAYS
after the same shall become due. shall be
entitled to deduction OF 10 per centum of
the amount thereof. and the city treasurer
Is hereby directed to make such deduction
upon the receipt of the tax
sec. II. Every person transacting, or Of
iering to transact. either of the kinds of
business hereinafter named, who are IN
business on the first day of January. 1897
shall frfn