The Savannah morning news. (Savannah, Ga.) 1900-current, 1903-11-28

by means of the assessment provided
Tor by the ordinance of the city on
mat subject, or any ordinance amen
oatory thereof; the value of personal
property 10 be taxed under the third
sectlon or this ordinance, the particu-
lars and character of the business for
winch 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.
snail De ascertained by means of the
returns hereinafter prescribed.
sec. y. Every person and corpora ton
owning real property in said city on
the hrst day of January 1904. shall
pay taxes upon such real property
upon the assessment thereof lawfully
adopted. Every person and corpora ton
| owning or holding in trust or on con-
Segment, personal property in said
city on the first day of January. 1904
maple 10 he taxed under the third and
min sections OF this ordinance. except
STOCKS in banks and banking associa-
lions organized under the laws of this
state or of the United States, shall
| make a return thereof, as provided BY
an ordinance of the Gity of Savannah
| peaIed; provided, nevertheless. that so
mucn and such parts OF ordinances
heretofore passed as provided for the
issuing and enforcement of executions
! Tor any tax or assessment, or part of
TAX or assessment required by any such
ordinance and now remaining unpaid,
passed March %, 1889, touching the
Board of Tax Assessors for the city
| OF savannah, and under the rules and
! regulations of said board.
! Inc 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 10 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
! increasing the number of his vehicles,
| or commencing TO keep and use We
| hicles. after the first day of January,
| 1904 shall make 4 return thereof with
! in ten days after so commencing or
1 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 a 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. 9-AlI taxes hereby required for
real and personal property held on the
| first day of January, 19o4,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 commenc-
| 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, OF bring
| ing any dog or dogs into said city,
shall be dae' Immediately upon the
| commencing of such business. using
] SliCfl' K&0lClcS, OF sDElnSlHS SUCH uOS
| 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
| 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 l, 1904 or running after that
| date vehicles for the transportation of
goods. wares or merchandise, or pas
| seugers, 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
| locomotives.
Any real property, including new i'm
| proyefaeHts, which shall become taxa
HE after the first day of January, 1904,
| 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 1908 shall
bear to the whole year.
Sec, 10. If any person or corporation
| shall refuse or neglect to pay any tax
required by this ordinance within thir-
| ~ davs, after the same shall be due
and PAYABLE as above provided, or shall
| neglect or refuse to 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 cost,
! and the city Marshal shall proceed
with such executions in the same man
| ner as a Sheriff does under the execu-
| lions from the Superior Courts of this
| state subject to the provisions of the
act of the General Assembly OF the
| State of Georgia., passed February q
| 1877. Every person or corporation VINO
| shall pay his or its taxes on real or
personal property, or both. promptly
| within fifteen days after the
| first Of April. July, october
and January, the time herein.
before specified for the payment
| thereof, shall Be entitled to deduction
| of 10 per centum of the amount there
/ of. and the City Treasurer is hereby
! directed to make such deduction upon
| the receipt of the tax; and every per-
son or corporation who shall pay any
other taxes required by this ordnance
promptly within thirty days after the
| haaoroa due. shall be en-