The morning news. [volume] (Savannah, Ga.) 1887-1900, 1899-03-17

you held or owned on the first day of jan
uary Inserting mere the YEAR,
or were interested la either
in your own right or the
right of any person or persons whomso-
ever either as parent, guardian. executor,
administrator, agent or trustee or any
other manner whatsoever to the best OF
your knowledge, information and belief
You do further swear that you will truly,
correctly and fully answer all questions
asked you by the tax assessors in refer
ence TO said return and that you have not
conveyed or assigned to others or removed
out of the city of Savannah any property
whatsoever 90 avoid returning the same
for taxation"
The said tax assessors shall keep the tax
book open and ready for returns until the
time specified above, and of which full
notice shall be given to the tax payers by
publication In the official organ of said
city and by such other means as the said
board may adopt.
1t shall be the duty of said tax asses
sors 10 have prepared suitable books for
the purpose of receiving returns as pro-
Vided herein.
(b) If any person fails. negiects or re-
fuses to make return of his or her per-
sonal property within the time appointed
or to truly answer such question as may
be asked or TO submit his personal prop
erty for the inspection and valuation of
said assessors or to furnish such data and
Information as may be called for by them.
then 1t shall be the duty of said assessors
jointly, from the best information they
can get la reference TO the kind and value
of the personal property owned and pos
sessed by such person, to arrive at the
true value of the same and place IL upon
their books. They shall also enter upon
their books the name OF any person. firm
company or cooperation who shall either
tail or refuse 10 give in their property and
OF an they are unable to find and who they
may believe to be subject
TO tax on personal property and OF the
amount OF the tax assessable against them.
(c) In the discharge of their duties the
said tax assessors shall be authorized to
enter the store or place of business of anv
person, but shall not enter any private
residence without the consent of the oc-
cupants.
(d). In case of false. fraudulent or Unfair
returns the said tax assessors shall cite
the person making the same before them
on some day 20 be fixed by them and
show cause why the return should not he
corrected. Upon any such person so cited
appearing before them, they shall IL re-
quested, hear such evidence as to the real
value of the return in dispute as may be
submitted to them and determine the
same. III such person so cited refuses or
negiects to appear his returns shall be cor
rected by the said assessors according 10
the best information they can obtain
te). After the returns are in and correct
ed (where corrections are necessary the
said tax assessors shall enter the same
upon two identical tax digests, alphabet
cally arranged, one of which tax digests
shall be retained for use in their office
and the other shall be placed 10 the office
of the city treasurer.
%. They shall have power In all cases
to swear a person making a return that
ne VIII tell the truth, the whole truth and
nothing but the truth, in answer to their
questions, and to lnterrogate him or her
closely for the purpose of having a fust
full, true and correct return and valua-
ton made.
Sec. 7. BE II further ordained That any
person VINO shall knowingly make any IN
complete or unfaithful return for taxattop
or who shall refuse to make a retl,rn
SNAIL on conviction before the Police
Court OF the city of Savannah, be sub
Ject TO fine not exceeding fifty (50) dol
lars. or imprisonment not exceeding thirty
800 days, either or BOTH IL. he discretion
of the court, for each offense.
Section 8. Be II further ordained. That
In case any person, firm or corporation la
bic under the tax ordinances of The city
of Savannah shall fail or refuse to make
returns Of personal property, as required
in this ordinance, IL shall be In the power
of said tax assessors to assess such per-
sons, firm or corporation at double the
amount of the Immediately preceding tax
return and If no return shall have been
made then the said assessors shall have
the power to assess such person, firm or
corporation such amount as may be proper
in their judgment, provided however, that
upon petition made to said tax assessors
by any such person, firm or corporation,
within thirty days after such assessment,
or double assessment, and not thereafter,
the said tax assessors shall hear the said
petitioner. and such evidence as may be
adduced before IT, and IL proper excuse
be shown In the judgment of said tax as
SCISSORS they shall have the power to re-
duce suca assessment or double assess
ment and upon such terms as il may deem
just and equitable.
The decision of the said assessors, after
hearing the evidence, shall be final.
Sec o. Be 1t further ordained, That the
said tax assessors shall make their re-
ports to the municipal authorities
by filing with the city treasurer one of the
tax digests showing the assessments and
valua lions of property in the city of Sa-
vannah for taxation. and the municipal
authorities shall, in levying or assessing the
rate of taxation, do so upon the value OF
the property so reported
Sec. TO- BE il further ordained, That all
ordinances and parts of ordinances in con-
iict with this ordinance are hereby re-
pealed.
There being no further business, Council
took recess subject 10 the call Of the
chair VIM. p BAILEY,
Clerk Of Council.