The Savannah morning news., 1900-12-29
OPTICAL.


OF personal property 60 be taxed under
the third section OF this ordinance. the
particulars and character OF the business
for which tax Il required under the nflh
section Of this ordinance and the number
Of dogs kept as provided for In the rixth
section OF this ordinance. shall be ascer-
tained By means OF the returns hercinaf-
ter prescribed.
Sec. Every person and corporation
owning real property In said city on the
first day OF January. 1901 shall nay 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 Jann.
AIRY. 1901. liable 60 be taxed under eha
third and nfth sections OF this ordinanc.
except stocks IN banks and banking asso-
Citations organized under the laws of this
state or OF the United states snall make a
fcturn thereof. as provided by an ord,.
nance OF the city OF Savannah passed
March %, 1899 touching the Board OF Tax
Assessors for the city OF Savannah and
under the rules and regulations OF said
board.
The president or acting president OF any
bank or banking association located m
said city. shall by the 2ist day o. Janu-
airy. 1901. make a return 10 the Board Of
Tax Assessors or the stock OF
said bank or banking association. and
the value thereof. and shall be taxed upon
the basis Of SUCH value. and Ia the event
OF the failure or refusal OF a president or
acting president 20 make this return then
Il shall be The duty OF the Board OF Tax
Assessors 60 cssess the said stock
with the power In the said Board OF
Tax Assessors 90 double-tax tho
said bank or banking associatlon.
Every person liable TO taxation IN
der The fifth section OF this orsfl-
nance shall make a return OF the bust
ness in which he il engaged and OF the
number aud characie Of vehicles by which
his tax Is 10 he graduated by the Board
Of Tax Assessors by the 21st day
Of January, 1901, and every person
commencing TO carry on any % the
said kinds OF business or increasing the
number OF his vehicles. or commencing TO
keep ard use vehicies. after the irst day
o. January. 1901 shall make a return
thereof within ten days after so COM
mencing or increasing. Every person hav-
Ing a dog or dogs on the first day OF jan
uary. -19oi. shall make "a return thereon 20
the Board OF Tax Assessors by the
.ist day OF January. 1891. and every
person bringing a dog or dogs into the city
after that date. TO be kept here. shall
make sim far return within ten days
after so bringing In such dog or dogs
Sec. 2. Al taxes hereby required for
real and personal property held on the
first day OF January. 1871. and for busi-
ness in which any person shall be engag-
cd at tina date. ana OF persons having
vehicles and dogs ~ said city at thai date
shall b. cons dered as due on the hrst day
of January 1901. and an taxes required ~
persons commencing 20 transact any bus
ness for which a tax Is required. after the
first day OF January 1901 or commencing
after that GATE a. use vehicles and street
railway cars not then in use. or bringing
any dog o. dogs into said city. shall he due
s.Ha 49,.
business. using such vehicles. or bringing
such dog into the city. And ali taxes OF
every kind shall be payable 20 tho city
treasurer: prov ded. nevertheless that any
tax upon property assessed for the whole
year may he pnid quarterly. az the option
81 the taxpayer. computing from the frst
day 81 January 1901. but In the event that
any quarters tax Is not paid when the
SAME Is payable. then the treasurer shall
issue an execution for the amount
81 the tax for the year remaining
unpaid, as hereinafter provided But any
person or nrm commenc ng business in this
city after July ]. 1901, or running after ihaa
date vehicles Tor The transportation Of
goods. wares or merchandise, or pass-n-
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 hats
been run. he or they shall be taxed one
hair OF the yearly tax assessed by this
ordinance. provided said tax b. paid with
in fifteen days after such return: other
wise the entire tax shall be col
lCcted. Tho term vehicle. as used IN this
section. shall include street railway cars.
AUTOMOBILES and locomobilcs.
Any real property. including new I'M
pfovemeuts. watch shall become taxable
after che first day OF January. 1901. shall
he subject to taxation from the frs, day OF
thc month Immediately succeeding the
time whoG tho same becomes taxable. ami
the owner or owners thereof shall pay
such proportion 81 the tax required by this
ordinance as the time left la the year 1901
shall bear to the whole year.
Sec. TO- II any person or corporation
shall refuse or NEGLECT to pay any tax re-
quired by this ordinance within thirty
DAYS after The same shall he due and paw
able as above provided. or shall neglect
or refuse 10 pay any double tax assessed.
az above provided for. twenty days after
notice hns been served on such persons or
corporations OF such assessment. the cisy
treasurer snail 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 sheriff
does under the executions from the
Superior Courts Of this state. subject 90
The provisions OF the act OF che 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
personal property. or both promptly with
Ia fifteen days after the nrst Of AprilJulv
October ana Jnuuary. the time hereiube-
fore specified FOR the payment thereof.
shall be- entitled to deduction OF 10 per
ceutum 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 &C. a reduction OF 10 per centum OF
the amount thereof. and the city treasurer
Is hereby directed 10 make such deduction
upon he receipt Of the tax.
Sec. n. Every Terson transactinR or Of
fcriug to transact. either Of the kinds OF
business hereinafter named who are IN
business on the first day Of January. 1901.
shall. within thirty days after the first
day Of January, 1901, take out a license
therefor viz: Every auctloueer. every
broker every commission merchant. cv-
cry plumber. every barber aud all others
doing business without any stock IN trade:
every owner or lessee - a Junk shop or
cotton plcl.ery. every junk dealer. every
vendor of small wares hucksers. hawk
ers. Including dealers IN ice cream, fri q
aud poultry keeper 81 q cookstovo or cook
shop: and II is hereby declared TO le the
meaning OF this ordinance that the license
granted 10 any auctoneer shall not author
lie such auctionser 10 sell for any tran