The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-12-04


! the particulars and characters of the
] business for which a tax is required I'M
/ 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 asccrtained by means of the re-
/ turns hereinafter prescribed.
! Sec. $. 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 as adopted by council.
| Every person ana corporation owning or
| holding in trust or on consignment person
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. (, 1895, touching the board Of
tax assessors and receivers for the city
| of Savannah, and under the rules and
regulations Of said board. The president
or acting president of any bank or bank
ing associa ion, located In said city. shall
by the first day Of February 1893, make
a return 60 the board of tax assessors
ana 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
Der of shares held by each, and showing
the market value of such shares. In the
event of neglect or refusal of presl-
dent or acting president Of a bank or
banking association 70 make the return
required of him within the time SPECIFIED,
or to afford to the board of tax assessors
ana receivers free access to the list Of
stockholders kept in the office or place
of business Of said bank or banking as
ISOLATION, ii snail 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-
trollcr of the currency Of the United
States. ia cases of banks organized IN
der the laws of the United States, the
Last preceding list of the stockholders or
such bank, and assess therefTOm 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 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 1898 and every
person commencing TO carry on any of the
said kinds Of business or increasing the
number 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 a dog or dogs on the first day of
January, 1893 shall make return
thereon to the board of tax assessors
and receivers by the first day of Febru-
ary 1888, and. every person bringing
dog or dogs into the city after that date,
to be kept here, shall make similar re-
turn within ten days after so bringing
in such dog or dogs.
Sec. g. All taxes hereby required for
real and personal property held On the
first day of January, 1898 and for bust
ness in which any person shall be en-
gagged at that date, and of persons haV-
ing vehicles and dogs i'm said city at
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 a tax
is required. after the first day of Janu-
ary 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 inn
mediately upon the commencing of such
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, 1898, but in the
event that any quarters tax is not pad
when the same is payable then the treas
urcr shall issue an execution for 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 /, 1888, 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
business has commenced, or such vehicle
have been run he or they shall be taxed
one-half of the yearly tax assessed by TINS
ordinance provided said tax be paid with
in fifteen days after such return; other
wise the entire tax shall be collected. The
term vehicle, as used in this section, shall
include street railway cars.
See TO- If any person or corporation
shall refuse or neglect to pay any tax re-
CURED by this ordinance within thirty
days after the same shall be due ana pay
able as above provided, or shall neglect or
refuse to pay any double tax assessed, as
above provided for, twenty days after no
tee has been served on such persons or
corpora tons 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-
tions from the superior courts
of this state, subject to the provis-
ions of The act of the general assembly
of the state of Georgia, passed Feb. q,
1871 Every person or corporation who
shall pay his or its taxes on real or per-
sonal 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 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 receipts of the
tax; and every person or corporation who
shall pay any other taxes required by this
ordinance promptly within thirty days af-
ter the same shall become due, shall be
entitled to a deduction of 10 per centum
of the amount thereof, and the city treos-
urer is hereby directed to make such de-
duction upon the receipt of the tax
Sec. II. Every person transacting or Of
fering 10 transact either of the kinds of
business hereinafter named. who are in
business on the first day of January, $685.
shall within thirty days after the first
day OF January, 1898. take out license
therefor viz: Every auctioneer every
broker every commission merchant every
plumber every barber and all others do
ing business without any stock in trade;
every owner or lessee of q Junk shop or