The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-12-31


exceed one hundred dollars and impris-
onment not to exceed thirty days. either
or both an the discretion of the. court.
See. G. The occupant of any premises
where a dog or dogs Is or are kept shall
pay for every dog so kept an annual license
of one dollar. Upon payment of this IL
cense 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 If
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
ordinance shall be ascertained by means
of the assessment provided for by the
ordinance of the city on that subject, or
any ordnance ameudatOTy thereof, the
value of personal property to be taxed
under the third section Of this ordinance,
the particulars and characters of the
business for which a tax is required UNI
der 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 re-
turns hereinafter prescribed.
See. s. Every person and corporation
owning real property in said city on the
FIRST day of January, 1898, shall pay
taxes upon such real property upon the
assessment thereof lawfully adopted.
Every person and corporation owning or
al property in said city on the first day
of January, 1898 liable to be taxed I'M
der 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, as provided
by an ordinance of the city of Savannah,
passed Jan. 4, 1896. touching the board of
tax assessors and receivers for the city
of Savannah, and under the rules ana
regulations of said board. The president
or acting president of any bank or bank
ing association, located in said city, shall,
by the twentieth day of January, 1898,
make return to the board of
tax assessors and receivers of all
stockholders in such bank or
banking association holding stock
therein, on the first day of January, 1898
whether resident or nonresident, with
the place and residence of and the num-
Der of shares held by each, and showing
the market value of such shares. In the
event of a neglect or refusal of a presi-
dent or acting president Of bank or
banking association to make the return
required of him within the time specified,
or to afford to the board of tax assessors
and receivers free access to the list of
stockholders kept in the office or place
of business of said bank or banking as
ISOLATION, it shall be the duty of the board
of tax assessors and receivers TO obtain
from the governor of the state of Georgia
in the case of banks organized under
the laws of this state, or from the con-
troller of the currency of the United
States. in cases of banks organized I'M
der the laws of the United States, the
last preceding list of the stockholders OF
such bank, and assess therefrom the tax
es to be paid by the stockholders thereof
for their shares. Every person liable to
taxation under the fifth section of this
ordinance shall make return of the bus
mess i'm which he is engaged, and of the
number and character of vehicles by
which his tax is to be graduated by the
board of tax assessors and receivers by
the twentith day of January, 1895
and every person commencing 10
carry on any of the said
kinds of business or increasing the
nu,sber of his vehicles, or commencing
to keep and use vehicles, after the first
thereof within ten days after so com
mencing or increasing. Every person
having dog or dogs on the first day of
january, 1898, shall make a return
thereon to the board of tax assessors
and receivers by the first day of Febru
airy, 1928, and every person bringing a
dog or dogs into the city after that date,
to be kept here, shall make a similar re-
turn within ten days after so bringing
in such dog or dogs.
Sec. 3. An taxes hereby required FOR
real and personal property held on the
first day of January. 1898. and for busl-
ness in which any person shall be en-
gagged at that date, and of persons hav-
ing vehicles and dogs in said city al
that date shall be considered as due
on the first day of January, 1898, and all
taxes required of persons commencing to
transact any business for which tax
is required, after the first day of Janu-
airy, 1898, or commencing 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 i'm
business, using such vehicles or bring
ing such dog into the city. And all taxes
of every kind shall be payable to the city
treasurer, provided, nevertheless, that
any tax upon property assessed for the
whole year may be paid quarterly, at the
option of the taxpayer, computing from
the first day of January, 1885, but i'm the
event that any quarter tax is not paid
when the same Is payable, then the treas
urer shall issue an execution Tor the
amount of the tax for the year remaining
unpaid as hereinafter provided. But any
person or firm commencing business in
this city after July /, 1858, or running
after that date vehicles for the transpor-
tatiOn of goods, wares or merchandise,
or passengers, which were not run before
that date, upon making prompt return
of the same within ten days after such
have been run, he or they shall be taxed
one-half of the yearly tax assessed by this
ordinance, pyqvided said tax be paid with
In fifteen days lafter such return; other
wise the entire tax shall be collected. The
term vehicle as used in this section, shall
include street railway carsS
Sec. 10. If any person or corporation
shall refuse or neglect to pay any tax re-
quired by this ordinance within thirty
DAYS after. the same shall be due and pay
able as above provided. or shall neglect or
refuse to pay any double tax assessed, as
above provided for. twenty days after no
tlce has been served on such persons or
corporations of such assessment, the city
treasurer shall issue executions therefor
and for the further sum Of one dollar for
COSTS, and the city marshal shall proceed
with such executions in the same manner
as the sheriff does under the eXecu-
tons from the superior courts
of this state subject to The provls-
ions Of the act of the general assembly
OF the state of Georgia, passed Feb. q,
1877. Every person or corporation who
shall pay his or its taxes on real or per-
soual property, or both, promptly within
fifteen days after the first of April, July,
October and January, the time hereinbe-
fore specified for the payment thereof,
shall bn entitled IN a deduction of 10 Dor