The morning news. [volume] (Savannah, Ga.) 1887-1900, 1899-03-25
OFFICIAL.

CT IN inns connection TO subpoena beIoie
them persons making returns for taxation
and 60 cause them 10 produce before them
for inspection their books. policies of in
surance and other papers, to subpoena and
examine witnesses and TO take all other
steps necessary IN the judgment OF the
said assessors in the premises in order to
obtain true and correct returns.
(a). They shall require al. returns OF
personal property subject TO taxation and
held or owned on the first day Of January
of each year to be made before them at
their office upon such form as they may
prescribe or approve by the
Goth day of January of each
year, and the following oath
or affirmation shall be administered to
each and every person making returns
for taxation of personal property. to wit
you do solemnly swear Cor AFFIRM that
the returns which you are about 10 make
shall be just and true statement OF all
personal property of every kind which
you held or owned on the first day of jan
uary Inserting here the year,
or were interested in 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
once to said return and that you have not
conveyed or assigned to others or removed
out Of the city of Savannah any property
whatsoever to avoid returning the same
for taxation"
The said tax assessors shall keep the tax
book open and ready for returns unu 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 TO have prepared suitable books for
the purpose of receiving returns as pro-
vided herein.
OBJ. If any person fails neglects or re-
fuses TO make return OF his or her per-
sonal property within the time appointed,
or to truly answer such questions as may
be asked, or 20 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 II shall be the duty of said assessors.
jointly, from the best information they
can get In reference 10 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 corporation who shall either
fail or refuse to give IN their property and
of all they are unable to find and who they
may believe to be subject
to a 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 any
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 TO be fixed by them and
show cause why the return should not be
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. If such person so cited refuses or
neglects TO appear his returns shall be cor
rected by the said assessors according 10
the best information they can obtain.
(e). After the returns are in and correct
ed (where corrections are necessary, the
said tax assessors shall enter the same
upon two identical tax dlgests, alphabet
cally arranged, one of which tax digests
shall be retained for use IN their office
and the other shall be placed In the office
of the city treasurer.
o. They shall have power IN all cases
to swear a person making a return that
he will 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 Just
fun, true and correct return and valua-
ton made.
Sec. Z. BE II further ordained. That any
person who shah knowingly make any in
complete or unfalthful return for taxation
or who shall refuse TO make a return.
shall, on conviction before the Pollca
Court of the city of Savannah, be SUBJ
iect to ehne not exceeding fifty C0l doll
lars. or imprisonment not exceeding thirty
$50 days, either or both, in the discretion
Of the court, for each offense.
Sec. g. BE 1t further ordained. That
in case any person, firm or corporation La
BILE under the tax ordinances of The ctv
OF Savannah shall fail or refuse TO make.
returns of personal property, as required
in this ordinance, 1t 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 IL 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 II proper excuse
be shown. IN the judgment of said tax as
SCISSORS they shall have The power to re-
duce such assessment or double assess
ment and upon such terms as they may
deem Just and equitable.
The decision of the said assessors, after
hearing the evidence, shall be final
Sec. 8. Be It 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
valuations 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 30 reported.
Sec TO- BE it further ordained. That all
ordinances and parts Of ordinances in con-
hict with this ordinance are hereby re-