The Savannah morning news., 1902-12-24
0EFICIAL.

discretion of the court upon conviction
before the Police Court of the city of
Savannah.
Every person, company or corpora
ton required by this section to pay a
specific or business tax shall take out
a license or receipt, which shall state
the business or occupation in which
such person, company or corporation
is authorized to engage, and which
shall be exhibited TO the city marshal
or his deputy, at any time upon de-
mand. And if any person, company or
corpora ton shall engage in any bust
ness or occupation for which such IL
cense or receipt is required without
first taking out the same, or who shall
fail or refuse to exhibit the same upon
demand to the city marshal or his dep
uty, such person, company or corpor-
alton SHALL upon conviction before the
Police Court of the city of Savannah,
be subject to fine not to exceed one
hundred dollars. and Imprisonment not
to exceed thirty days, either or both,
in the discretion of the court.
Section 6. The occupant of any
premises where dog or dogs is or are
kept shall pay for every dog so kept
an annual license of one dollar. Upon
payment of this license badge shall
be issued to the person paying the
Incense lot the Jog, anu every uOg
found running at large without such
badge shall be impounded, and il
not claimed in forty-eight hours, shall
be disposed of.
Sec. z. The value of real property
to be taxed under the second section
of this ordinance shall be ascertained
by means of the assessment provided
for by the ordinance of the city on
that subject, or any ordinance amen
datory thereof; the value of personal
property to be taxed under the third
section of this ordinance, the particu-
lars and character of the business for
which a tax is required under the fifth
section of his ordinance, and the num-
Der of dogs kept, as provided for in
the sixth section of this ordinance.
shall be ascertained by means of the
returns hereinafter prescribed.
Sec. 8. Every person and corporation
owning real property in said city on
the first day of January, 1903, shall
pay taxes upon such real property
upon the assessment thereof lawfully
adopted. Every person and corporation
owning or holding in trust or on con-
signment, personal property in said
city on the first day of January, 1903,
liable to he taxed under the third and
fifth sections of this ordinance, except
stocks in banks and banking associa-
tions organized under the laws of this
state or of the United States, shall
make a return thereof, as provided by
an ordinance 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 loca-
ted in said city, shall, by the 21st day
of January, 1903, make return to the
Board of Tax Assessors of the stock of
said bank or banking association, and
the value thereof and shall be taxed
upon the basis of such value, and in
the event of the failure or refusal of
a President or acting President to make
this return, then it shall be the duty
of the Board of Tax Assessors to as
sess the said stock with the power in
the said Board of Tax Assessors to
double tax the said bank or banking
association. Every person liable to
taxation under the fifth section Of this
ordinance shall make a return of the
business In which he is engaged and
of the number and character of the
vehicles by which his tax is to be
graduated by the Board of Tax Asses
Sors by the 21st day of January 1903,
and every person commencing to carry
on any of the said kinds of business or
increasing the number of his vehicles,
.ortcoSnmenehig to keep and use 1sve@z
lhicles, after the first day of January,
1903, shall make return thereof with
in ten days after so commencing or
increasing. Every persons having a
dog or dogs on the first day of jan
uary, 1908. shall make a return there
on to the Board of Tax Assessors by
the 21st day of January 1903, and ev-
cry person bringing a dog or dogs into
the city after that date, to be kept
here, shall make similar return with
in 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, 1903, and for bus
mess in which any person shall be- en-
gagged at that date, and of persons nav-
ing vehicles and dogs in said city at
that date, shall be considered as due
on the first day of January, 1908, and
all taxes required of persons commence
ing to transact any business for which
tax is required, after the first day of
January. 1903, or commencing after
that date to use vehicles and street
railway cars not then in use, or bring
ing any dog or dogs into said city,
shall be due Immediately upon the
commencing 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 Treas
urer; provided, nevertheless, that any
tax upon property assessed for the
whole year may be paid quarterly, at
the option of the taxpayer, computing
from the first day of January; 1903:
but in the event that any quarters tax
is not paid when the same is payable,
then the Treasurer shall issue an ex-
ecution for the amount of, the tax for
the year remaining unpaid, as herein-
after provided. But any person or
firm commencing business in this city
after July /, 1903, or running after that.
date vehicles for the transportation of
goods, wares or merchandise, or pas
sengers, which were not run before
that date, upon making prompt return
of the same within ten days, after such
business has commenced, or such We
hicles have been run, he or they shall
be taxed on half of the yearly tax as
sessed by this ordinance, provided said
tax be paid within fifteen days after
such return; otherwise the entire tax
shall be collected. The term vehicle,
as used in this section, shall include
street railway cars, automobiles and
locom obiles! -. :
ANY real property, including new inn
provements, which shall become taxa
bic after the first day of January, 1908,
shall be subject to taxation from the
first day of the month Immediately
succeeding the time when the same be-
comes taxable, and the owner or own
ers thereof shall pay such proportion
of the tax required by this ordinance
as the time left in the year 1903 shall
bear to the whole year .