The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-01-04

Sec. s. Be 1t further ordained. That
IN ADDITION to the powers and duties con-
said act of the legislature of Georgia, the
SAID tax assessors and receivers shall also
nave the following powers, and exercise
the following duties, to-wit:
(a). They shall require all returns of
personal property subject to taxation. 10
be made before them at their office. in
me city OF savannah. upon such form Or
forms as they may prescribe or approve
of, by the first day of February Of each
year, and the following oath or affirma-
ton shall be administered to each and
every person making returns for taxa-
ton of personal property to said board
Of tax assessors and receivers to-wit:
You do solemnly swear COR affirm that
the returns which you are about to make
shall be just and true statement of all
personal property of every kind which
you held or owned on the first day Of
January inserting here the year, or were
interested in, either in your own right
or the right of any person or persons
WhomsoeVer, either as a parent guardian
executor, administrator, agent or trus-
tee, or in any other manner whatsoever
70 the best OF your knowledge, informal
ton and belief. You do further swear
that you will truly, correctly and fully
answer all questions asked you by the
tax assessors and receivers, in reference
conveyed or assigned to others, or remov-
ed out of the city of Savannah any prop
erty whatsoever to avoid returning the
The said board of tax assessors and
receivers shall keep the tax books open
and ready for returns until the time spec
flied above, and of which full notice shall
be given to the tax payers, by publica-
ton in the official organ of said city and
by such other means as the said board
may adopt.
1t shall be the duty of said board of tax
assessors and receivers to have prepared
suitable books for the purpose of receive
ing returns as provided herein.
(b). If any person fails, neglects or re-
fuses to make return of his or her per-
sonal property within the time adopted,
or to truly answer such questions as may
be asked or to submit his personal prop
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 prop
erty owned and possessed by such person
to arrive at the TRUE value of the same
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
enter any private residence against the
consent of the occupants
I'D. In case of false, fraudulent or UNI
talr 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 so cited appear-
ing before them, they may, and shall If
requested, hear evidence as to the real
value or the property in dispute, and
determine the same. If such person SO
cited refuses or negleets to appear, his
return shall be corrected by the said
tax assessors and receivers, according
to the best information they can obtain.
(e). After the returns are in and cor
rected lWhere corrections are necessary)
the SAID tax assessors and receivers skall
enter the same upon two identical tax