The morning news. [volume] (Savannah, Ga.) 1887-1900, 1896-01-06


4 10th day of December. 1895. and entitled
I An act to create and organize n board
/ of tax assessors and receivers for the city
! or Savannah, to define its powers and du-
! ties, to provide a clerk for said board to
/ provide for the compensation of said tax
I assessors and receivers. and said clerk
and for other purposes, shall Immediately
/ upon their qualification. organize, and
shall at once proceed TO carry out the du-
| ties imposed upon them by the said act
and the ordinance of the city of Savan-
nah in pursuance thereof. They shall take
and subscribe before the mayor of tho city
/ the oath provided for in section two Of
| the said act, and shall each of them give
Il bond in the penal sum of three thou
sand dollars $4,000, payable to the mayor
and aldermen of the city of Savannah
conditioned for the faithful performance
and discharge of all of his duties as said
| tax assessor and receiver. and, in addition
| to this. the bond of the clerk of said
/ board shall be conditioned for the faith
/ full performance and discharge of all Of
/ his duties. not only as said tax assessor
and receiver, but also as the said clerk.
Sec. ?. Be itp further ordained, That
/ each of said tax assessors and receivers
shall receive as his compensation, the sum
of twelve hundred dollars per annum pay
able In equal monthly instruments out of
| the treasury of the city of Savannah, and
in addition to this compensation, the tax
assessor and receiver serving as the clerk
of said board, shall receive. as such clerk
| the sum of six hundred dollars per annum
payable in equal monthly instruments. out
of the treasury of the said city of SaVan-
nah, in addition to his said compensation
or salary as such tax assessor and re-
| ceiver.
Sec g. Be it further ordained, That the
said tax assessors and receivers shall
have an Office in the city exchange, or at
such other place as the mayor of the
city of Savannah shall designate, of which
notice shall be given to the taxpayers
and 1T shall be the duty of the said tax
assessors and receivers other than the
clerk of the board, to be and remain at
their said Office every day. SUNDAYS and
holidays excepted, between the hours of 4
D. m. and D. m, except when their Off
cial duties as said tax assessors and re-
ceivers shall require their presence else
where, but the clerk of the said board
is hereby required to be at the said
office every day, Sundays and holidays ex-
cepted, from nine a. m. to two p. m, and
from four p. m. to six p. m, except when
his absence from the said office is required
by his official duties.
Sec. A.. Be it further ordained. That the
clerk of said board shall keep a true and
| correct record of the proceedings of the
said board which shall always be SUBJ
Ject to the inspection OF the mayor, or
| any alderman of the said city, and shall
| perform such other duties as may here
after be imposed upon him by ordinance,
or by the rules and regulations of the
said board not inconsistent with the act
of the legislature creating the said board
or with any ordinance of the city of Sa-
vannah.
Sec. 5. Be it further ordained That in
addition to the powers and duties con-
| ferred upon them by section three of the
said act of the legislature of Georgia.
also have the following powers, and ex-
ercise the following duties. to-wit:
(a) They shall require all returns of per-
Sonal property subject to taxation and
held or owned on the first day of January
of each year, to be made before them at
their office, in the city of Savannah upon
such form or forms as they may prescribe
or approve of, by the first day of FebrtI-
airy of each year, and the following oath
or animation shall be administered to
each and every person making returns for
taxation of personal property to said
board of tax assessors and receivers. to-
Wit: You do solemly swear Cor affirm
That the returns which you are about 10
make shall be a just and true statement
or all personal property of every kind
which you held or owned on the first day
or January 0nserting here the YEAR, or
We're interested in, either in your own
right, or the right of any person or per-
sons whomsoever either as a parent
guardian, executor, administrator agent
or trustee or in any other manner what
soeVer, to the best of your knowledge in
formation and belief You do further
swear s,'n'a mat you viii truly, correctly and
fully answer all questions asked you by
the tax assessors and receivers in ref
erence to said return. and that you have
not conveyed or assigned to others. or
removed out of the city of Savannah
any property whatsoever. to avoid reflIrn
ing the same for taxation"
The said board of tax assessors and re-
celyers shall keep the tax books open
ana ready for returns until the time spec-
lned above, and of which full notice shall
pc gwen to the tax payers, by publication
IN the official organ of said CITY and bv
such other means as the said board may
adopt.
1t shall be the duty of said board of
TAX assessors and receivers to have pre-
pared suitable books for the purpose of
receiving returns provided herein
g ID II any, person fails, neglects or re-
fuses to make a return of his or her per-
sonal property within the time appointed
or to truly answer such questions as
may be asked. or to submit his personal
property for the inspection and yalua-
ton OF said tax assessors and receivers
or to furnish such data and information
as may be called for by them. then IL
snall De the auty Of the said tax assess
ors and receivers jointly, from the best
information they can get in reference
to the amount and value of the personal
property owned and possessed bV 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
ton who shall either fail or refuse to
give in their property and of all thew
are unable to find, and whom they NAV
believe to be subject to a tax on per-
sonal property, and of the amount Of The
tax aSsessable against them
(cl 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 en-
ter any private residence against the con-
sent of the occupants.
(O In case of false, fraudulent or un-
fair returns, the said tag 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 appearing be-
fore them. they may, and shall If re-
quested, hear evidence as to the real val
ue of the property in dispute and deter
mine the same. II such person so cited re-
fuses or neglects to appear. his return
shall be corrected by the said tax assess
ors and receivers, according to the best
information they can obtain.
(e). After the returns are i'm and cor
rected (where corrections are necessary,
the said tax assessors and receivers shall
enter the same upon two Identical tax
digests, alphabetically arranged one of
which tax digests shall be retained for use
in their Office and the other for the city
treasurer.
20. They shall have power I'm all cases.
to swear person making a return thai
he will tell the truth. the whole truth
and nothing but the truth in answer 10
their questions, and TO interrogate him or
her closely for the purpose of havine
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