The morning news. [volume] (Savannah, Ga.) 1887-1900, 1899-11-18
OFFICIAL.

taxed under the second section o. this or |
diuance shall be ascertained by means OF /
the assessment provided for by the ordl- /
nance of the city on that subject, or any |
ordinance amendatory thereto; the value /
of personal property to be taxed under /
the third section Of this ordinance the /
particulars and character of the business /
for which tax Is required under the fifth |
section of this ordinance, and the number /
of dogs kept. as provided for in the sixth /
section of this ordinance, shall be ascer- |
tanned by means of the returns hereinaf- |
ter prescribed
Sec s. Every person and corporation |
owning real property in said city on the !
first day of January. 1900 shall pay taxes |
upon such real property upon the assess |
ment thereof lawfully adopted. Every per |
son and corporation owning or holding in |
trust or on consignment personal prop |
erty in said city on the first day of Janu- !
ary 1900 liable to be taxed under me |
third and nth sections OF this ordinance |
except stocks in banks and banking assoc
Citations organized under the laws of this |
state or of the United states, shall make |
return thereof, as provided by an ordl- !
nance of the city of Savannah, passed |
Jan. 4, 1896. touching the Board of Tax
Assessors and Receivers for He city OF
Savannah and under the rules ana regu-
lations of said board.
The president or acting president of any
bank or banking association located N
Sd Guy, Sildll, pN NtlG Aptu Jay % Janus
airy 1900,l make a return to the Board OF
| Tax Assessors and Receivers Of the stock
of said bank or banking association, ana
| the value thereof, and shall be taxed upon
| the basis Of SUCH value, and in the even:
| of the failure or refusal of a president or
! acting president to make this return, then
! ii shall be The duty of the Board of Tax
| Assessors and Receivers to assess the said
! stock with the power in the said Board of
Tax Assessor and Receivers, to double tax
! the said bank or banking association
! Every person liable TO taxation UNI
| der the fifth section of this ordl-
nance shall make a return of the busi-
ness in which he is engaged, and of the
number and character of vehlcles by which
! his tax is to be graduated by the Board
| of Tax Assessors and Receivers by the
| Goth day of January, 1900, and every per-
son commencing 10 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 day
| of January, 1900, shall make a return
| thereof within ten days after so COM
| mencing or increasing. Every person hav-
ing dog or dogs on the first day of jan
uary, 1900, shall make a return thereon to
| the Board of Tax Assessors and Receivers
| by the 20th day of January, 1900, and every
person bringing a dog or dogs into the city
after that date, to be kept here. shall
| make a sim lar return W thin ten days
after SO bringing in such dog or dogs.
Sec. 9. All taxes hereby required for
| real and personal property held on the
| first day of January, 1900, and for bust
| ness in which any person shall be engage
ed at that date, and of persons having
| vehicles and dogs In said city at that date
shall be cons dered as due on the first day
of January, 1900 and al taxes required of
| persons commencing to transact any bust
ness for which a tax is required, after the
first day of January 1900, or commencing
after that date to use vehicles and street
railway cars not then i'm use, or bringing
any dog or dogs into said city, shall he due
Immediately upon the commanding of such
business, using such vehicles, or bringing
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 he paid quarterly, at the option
of the taxpayer, computing from the first
day of January, 1901 but in the event that
any quarters tax is not paid when the
same is payable then the treasurer shall
issue ard shall be subject to taxation from
the first day of the 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 1, 1900, running after that
date vehicles for the transportation of
goods, wares or merchandise, or passen-
gers, 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 they shall be taxed one
half of the yearly tax assessed by this
ordinance provided said tax be paid with
in fifteen days after such RETURN other
wise the entire tax shall be col
lected. The term vehicle, as used in this
section, shall include street railway cars
Any real property, including new i'm
provements, which shall become taxable
after the first day of January, 1900. shall
be subject to taxation from the first day of
the month Immediately succeeding the
time when thc same becomes taxable and
the owner or owners thereof shall pay
such proportion of the tax required by this
ordinance as the time left in the year 1900
shall bear to the whole year.
Sec. 10. If any person or corroration
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 10 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 therefor
and for the further sum of one dollar for
costs, the city mans hal shall proceed with
such executions in the same manner as a
sheriff does under the executions from the
Superior Courts of this state, subject to
the provisions Of the act of the gensrel
assembly of the state of Georgia, passed
Feb. q, 1877 Every person or corporation
who shall pay his or its taxes on real or
personal property, or both, promptly with
in fifteen days after the first Of April July
October and Jonuary, 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 receipt Of the tax
and every person or corporation who shall
pay any other taxes required by this ordi-
nance promptly within thirty days after
the same shall become due, shall be en-
titled to a reduction 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
fering to transact, either of the kinds Of
| hteinnee hnrninAfler namel WIN q i,