The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-12-07
PAGES 8 no 10.

merchant who mas paid his tax as SUCH
until he himself shall have paid all taxeo
required Of him by this ordinance: pros
vided, however, that any transient per-
son lransacting, or offering to transact,
any of the kinds OF business mentioned in
this paragraph, selling or Offering only to
resident dealers or manufacturers IN the
specific article or commodity sold or Of
feIed by him or her, and not bringing INTO
or keeping in the city any stock for pur-
pose Of delivery, shall not be required 70
pay any tax or license fee.
Every person, company or corporation
required by this section to pay a specific
or business tax shall take out a license
or receipt, which shall state the business
or occupation in which such person, cam
panS or corporation is authorized to en-
sage, and which shall be exhibited to the
csty marshal. or his deputy, al any time
upon demand. And II any person, COM
pany or corporation shall engage in any
business or occupation for which such
license or receipt is required without first
taking out the same, or who shall fail or
refuse TO exhibit the same upon demand
10 the city marshal, or his deputy, sucn
person, company or corporation shall,
upon conviction before the police court
OK the city of Savannah, be subject to a
line not To exceed one hundred dollars,
anu imprisonment not te exceed thirty
days, either or both, in the discretion Of
the court.
Agencies and other business not hereln-
before specially mentioned, thirty dollars.
Sec. g. The occupant of any premises
where a dog or dogs is or are kept shall
pay for every dog so kept an annual IL
cense of one dollar. Upon payment of this
license a badge shall be Issued TO the per-
son paying the license for the dog; and
every dog found running at large without
such badge shall be impounded, and il
not claimed in forty-eight hours, shall be
disposed Of.
Sec. z. The value OF real property to be
taxed under the second section OF this or
dinance shall be aseertained by means Of
the assessments provided for by the or
dinance of the city on that subject, or
any ordinance amendatory thereof; the
value Of personal property to be taxed
under the third section OF this ordinance,
the particulars and character Of the busi-
ness for which a tax is required under the
fifth section of this ordinance. and the
number of dogs kept as provided for in
the sixth section OF this ordinance, shall
be ascertained by means of the returns
hereinafter prescribed.
Sec. g. Every person and corporation
owning real property in said city on the
nrst day OF January, 1897, shall pay taxes
upon such real property upon the assess
ment thereof as adopted by council. Ev-
cry person and corporation owning or
holding IN trust or on consignment, per-
sonal property In said city on the FIRST
day OF January, 1897 liable to be taxed
under the third and fifth sections of this
ordinance, except stocks in banks and
banking associations organized under the
laws OF this state or OF the United States,
shall make a return thereof TO the city
treasurer within twenty days after that
date; and all returns of personal property
shall be inspected as soon as they are
made by a person or persons to be desig-
mated finnnna n
who shall carefully and critically examine
the same, and II he or they find, or have
cause TO believe, that such return is not
properly made, so as to show the amount
of personal property owned by the per-
son or persons, or corporations making the
return subject to taxation, then he or they
shall forthwith proceed to assess the said
personal property of said person or cor
porations al its true value, as near as can
be ascertained by him or them, and az
soon as the same Is made, he or they shall
send a copy of the same to the person or
corporation whose return is thus corrected,
anu the person or corporation whose re-
turn is thus corrected, shall have the right
to appeal from such corrected return to
the committee on assessments of the city
council within ten days after mailing OF
tho notification of the correction of said
return; and said committee shall hear
such return as soon as may be convenient
time and place OF hearing said appeal;
and after hearing such appeal the said
committee on assessments shall fix the re-
turn of said person or corporation at such
sum as may, in their opinion, be correct
and just and shall Immediately notify such
party OF the sum so fixed by them; and
the said person or corporation may with
in four days OF rendition of such judg-
ment, appeal therefrom to the mayor and
aldermen sof the city of Savannah, where
such appeal shall be heard and deter
mined, as other appeal cases are heard
and determined, by the mayor and alder
men of the city of Savannah, and the
judgment OF the mayor and aldermen OF
the city of Savannah shall be final, and
determine the amount upon which the
city treasurer shall collect the taxes due
thereon; II the returns Of personal prop
erty, as made by the person or corpora
ton, shall be accepted by the person or
persons so designated by the finance COM
mlttee Of council, he or they shall indorse
the same as accepted, and hand the same
to the city treasurer, who shall assess
thereon the taxes to be paid by the per-
son or corporation making such return.
But in the event there is no appeal from
the assessment so fixed by the person or
persons appointed to examine and cor
rect the same, and no appeal from the as
sessment fixed by the committee on as
NN''A~tNAAN"l -oDtaaAAAGtAt
fixed shall be the amount upon which the
city treasurer shall assess the taxes to
be paid by the person or corporation max
ing such returns. The president or act
ing president of any such bank or bank
ing association, located in said city. shall.
within twenty days after the first day In
January, 1897, make a return to the city
treasurer of all stockholders In such bank
or banking association holding stock
therein. on the first day Of January, 1897,
whether resident or nonresident, with
the place and residence of and the num-
Der Of shares held by each, and show
ing the market value OF such shares.
Every person liable to taxation under the
fifth section OF this ordinance shall make
a return of the business In which he il
engaged, and OF the number and character
of vehicles by which his tax is to be
graduated TO the city treasurer within
twenty days after the first day OF Janu-
airy, 1897. and every person commencing
to carry on any of the said kinds OF bust
ness or increasing the number of his
vehicles, or commencing to keep and use
vehicles, after the first day OF January,
1897, shall make a return thereof within
ten days after SO commencing or Increas-