The Savannah morning news., 1903-12-02
OFFICIAL.


such. until he himself shall have paid
all taxes required of him by this ordi-
nance; provided, however, that any
transient person transacting, or offer
ing to transact, any of the kinds OF
business mentioned in this paragraph,
selling or Offering only to resident
dealers or manufacturers in the spe-
citic article or commodity sold or Of
fered by him or her, and not bringing
into or keeping in the city any stock
for the purpose of delivery, shall not
be required to pay any tax or license
fec.
A street drummer or runner solicit
ing customers for the local trade shall
pay a tax of one hundred dollars for
each house for which he solicits and
in addition shall wear a badge plain
ly exposed, designating his business.
In default of such badge he shall be
subject to a fine not exceeding fifty
dollars, and to imprisonment not ex-
ceeding ten days, either or both, in the
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
corporation 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 a 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 a 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 a badge shall
be issued to the person paying the
license for the dog: and every dog
found running at large without such
a badge shall be impounded, and If
not claimed in forty-eight hours, shall
be disposed of.
Sec. T. 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. s. Every person and corporation
owning real property in said city on
the first day of January, 1904, 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, 1904,
liable to he taxed under the third and
fifth sections of this ordinance except
stocks in banks and banking associa-
tons 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,
pea1ed; provided, nevertheless, that so
much and such parts of ordinances
heretofore passed as provided for the
issuing and enforcement of executions
for any tax or assessment or part of
tax or assessment required by any such
ordinance and now remaining unpaid
passed March o. 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, 1904, make a 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, 1904,
and every person commencing to carry
on any of the said kinds of business or
increa sing the number of his vehicles,
or commencing to keep and use We
hicles, after the first day of January,
1904 shall make a return thereof with
in ten days after so commencing or
increasing. Every persons having a
dog or dogs on the first day of jan
uaIy, 1904, shall make a return there
on to the Board of Tax Assessors by
the 21st day of January, 1904, and ev-
cry person bringing dog or dogs into
the city after that date, to be kept
here, shall make a similar return with
in ten days after so bringing in such
dog or dogs.
Sec. ALL taxes hereby required for
real and personal property held on the
first day of January, 1904,and for bus
mess in which any person shall be en-
gagged at that date, and of persons hav-
ing vehicles and dogs in said city at
that date. shall be considered as due
on the first day of January, 1904, and
all taxes required of persons commence
ing to transact any business for which
a tax is required, after the first day of
January, 1904, 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, 1904:
but in the event that any quarters tax
i