The morning news. [volume] (Savannah, Ga.) 1887-1900, 1899-03-17
THREE ON THE NEW BOARD.
RETRENCHMENT MAY NOT COME
FROM CHANGES IN TAX AS
SCISSORS.

Salaries of His Associates
to he Fixed Later-New Law
Rfvets Down Persons Rcfus-
ing to Return, or Making Fraudu-
lent Returns-Ncw Board to he
Elected by Council Wednesday
Night-TaIk as to Who VIII Get the
PIums.
Savannah's new board of tax assessors,
to consist of three freeholders, as at pres
ent, will be elected by Council next We'd
nesday night in accordance with an ordi-
nance which passed its first reading at
special meeting yesterday afternoon. The
law under which the present board exists
expires April /. and the intention of Coun-
ell is to elect and qualify the new board,
so that il may be competent to enter upon
the discharge of its duties at the proper
time.
The part of the new law of most inter-
est 10 tax payers, the salaries of the as
SCISSORS, has not been decided upon, with
the exception of that of 81, 800 to be paid
the chairman and ex-officio clerk. The sal
aries Of the associate assessors will be
fixed by the committee of the whole, TO
which the ordinance was referred for mod
itication. The present draft is The report
of the assessment committee, to which the
preparation of the ordinance was referred.
Another important feature of the new
law is that the board comes under the act
of 1891 which governs the tax assessors
of various towns and property owners
D ~
peal from the board TO the assessment
committee of Council, as is the case I'M
| der the special act creating the retiring
board Of tax assessors and receivers. I'm
der the general act, all persons dissatis-
fed with the value placed on their prop
erty have the right to appear before the
| assessors and produce evidence in favor
of the changes asked, but the decision OF
The assessors is made final. This will re-
iieve the assessment committee of duty
which has heretofore taken up much Of
its time.
"At the said regular meeting" the ordi-
nance provides. the Council shall elect
| one of the said three assessors as the
chairman and ex-officio clerk of the said
/ board, who shall be paid salary at the
rate of 81, 500 per annum in monthly in
stalments, and the said chairman and
| the two associate assessors shall hold their
offices until the next regular election for
city officers, and shall be thereafter elect
ed bennially."
The new board will be required to take
the usual oath conditioned for the proper
/ discharge of its duties. The chairman is
/ required 10 give a bond of $1,000, while
his associates shall each give bond for
$1,000 The bond to be given by the chair
man is conditioned for the faithful dis
! charge of his duties, not only as tax as
| SCISSOR, but also as the chairman and
clerk. 1t is provided that the assessors
shall have an office in the city exchange,
and thai the chairman shall be at the
| office on all working days, from until
| ? o'clock and from 4 until 6 o'clock, ex-
! cept when his absence may be required by
| his other official duties. Ii shall be the
| duty of the associate assessors to be at
/ the Office or in the discharge of their of
! fetal duties five hours a day during No
vember, December, January and February,
| and to give such other time to the dis
! charge of their duties as they may be
called upon to give by the chairman.
The duties of the clerk will be to keep
/ a record of the proceedings of the board,
which shall always be subject to the May
! or or any alderman, and he will also be
required to perform such other duties as
may be imposed upon him by Council, or
/ by the rules and regulations of the board.
In cases of failure to return personal
property for taxation" the ordinance pro-
vides "or of failure to make a true re-
turn, or of attempt at fraud in returning
! the same the said assessors shall assess
the value of said property for taxation,
| and shall have power in this connection
to subpoena before them persons making
returns for taxation, and to cause them
to produce before them for inspection their
| books policies of insurance and other pa
pers, to subpoena and examine witnesses,
and to take all other steps necessary in
the judgment of the said assessors in or
| der 10 obtain true and correct returns"
The duties of the assessors with regard
to requiring returns of personal property,
| are fully set out in a subsection. They
| are required to administer an oath to each
! person making a return, which IS to the
| effect that the return is a true statement
of the personally Of every kind the per-
son held the first of January, or were 10
terested In either their own right, or the
| right of any person whomsoever. either as
parent, guardian. executor. adminstra-
tor. agent or trustee, or any other man
| ner whatsoever"
The party making the return takes an
oath to truthfully answer all questions
asked by the assessors in connection with
the return, and that they have not con-
out of the city any property whatsoever
to avoid returning the same for taxation"
The assessors viii keep the tax book OPP
en- and ready for returns until the time
| specified and of which full notice will be
\ given to the tax payers by publication in
the official paper of the city and by such
| other means as the board may adopt
If any person fails to make a return OF
| personally. IL viii be the duty of the as
SCISSORS TO obtain all information possible
in Connection with the kind and value of the
| property, 10 arrive at the true value of il
and place it upon their books. They are
also required 10 enter up the name of every
person who refuses TO return and all whom
they are unable TO find, but whom they he
lieve liable to a tax. In the discharge OF
their duty The assessors are allowed to en-
ter any store or other place of business
but are not allowed TO enter private resi-
dences without the consent OF the oceu
pants
Where fraudulent return has been
made, the assessors have the right to cite
such persons before them TO show cause
why the return should not be corrected