The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-01-01
SAVANNAH, GA. FRIDAY. JANUARY l. 1897


unanee of the city on that subject or
any ordnance amendatory thereof: the
Naiue OF personal property to be taxed
uhuer the third section of this ordinance,
the particulars and character Of the BUSH
ness Tor which a tax is required under the
hllh section of this ordinance, and the
lumber OF dogs kept. as provided for in
the sixth section of this ordinance. shall
ne ascertalned by means of the returns
hereinafter prescribed.
sec. ). Every person and corporation
owning real property in said city on the
hrst DAY OF January, 1897, shall pay taxes
upon such real property upon the assess
ileilt thereof as adopted by council Ev-
cry person and corporation owning or
hololns III trust or on consignment, per-
soual property In said city on the first
day OF January, 1897, liable to be taxed
uiluer the thlrd and fifth sections of this
ordnance, except stocks in banks and
panhlhs associations organized under the
laws OIL this state or of the United States
shdll make a return thereof as provided
oy an ordnance 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 and regula-
lions OF said board. The president or
actlng president of any bank or banking
association, located in said city, shall. bv
the first day of February 1897 make a re-
turn to the board of tax assessors and re-
ceivers 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 number OF
shares held by each, and showing the
market value of such shares. In the event
of a neglect or a refusal of a president or
acting president of a bank or banking as
ISOLATION 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 association, 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 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 such bank, and assess therefrom the
taxes to be paid by the stockholders there
of for their shares. Every person liable
to taxation under the fifth section Of this
ordinance shall make a return of the bust
ness in 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 first
day of February, 1897 and every person
commencing to carry on any of the said
kinds of business or increasing the num-
Der of his vehicles, or commencing to keep
and use vehicles after the first day of
January, 1897 shall make return thereof
within ten days after so commencing or
increasing. Every person having a dog
or dogs on the first day of January, 1897
shall make a return thereon to the board
of tax assessors and receivers by the first
day of February, 1897, and every person
bringing a dog or dogs into the city after
that date, to be kept here, shall make a
similar return within ten days after so
bringing in such dog or dogs.
Sec. 8. 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
be 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. Gr
bringing any dog or dogs into said city,
shall be due Immediately upon the com
mencing of such business, using such We
hicles, or bringing such dog into the city.
And all taxes of every kind shall be pay
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-
vided. But any person or firm commence
ing business in this city after July l. 1887,
or running after that date vehicles for
the transportation of goods, wares or mer-
chandise, 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.
Sec. 10. If any person or corporation
shall refuse or neglect to pay any tax
required 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
notice has been served on such persons
or corporations of such assessment, the
city treasurer shall issue executions there
for and for the further sum
Of one dollar for costs, and
the city marshal shall pro-
coed with such executions I'M the same man
ner as sheriff does under the executions
from the superior courts Of this state. sub
Ject, to the provisions of the act of the
general assembly of the state of Georgia.
passed February u. 1877. Every person
or corporation who shall pay his or its
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
thereof, 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 receipts of
the tax; and every person or corporation
who shall pay any other taxes required by
this ordinance promptly within thirty days
after the same shall become due, 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 receipt Of the tax.
Sec. II. Every person transacting or Of
ferng to transact either OF the kinds of
business hereinafter named who are I'm
business on the first day Of January. 1897,