The Savannah morning news., 1903-12-03
OFFICIAL.

| all taxes required OF him Dy THIS orol-
nance; provided, however, that any
/ transient person transacting, or offer
\ ing to transact, any of the kinds or
business mentioned in this paragraph,
selling or offering only to resident
/ dealers or manufacturers in the spe-
| cifc 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
! fee.
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-
ceediRg 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
| 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
or his deputy, at any time upon de-
mand. And If any person, company or
| corporation shall engage in any busl-
| 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 e. 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 II
not claimed in forty weight hours, shall
be disposed of.
Sec. 7. 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, 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-
| 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,
| 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 % 1899, touching the
|
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
/ ~ .I,.. 4 .,f
| 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
| increasing 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 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. ALL taxes hereby required for
real and personal property held on the
first day of January, 1904,an 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
is not paid when the same is payable,
then the Treasurer shall issue an ex-
ecution for the amount of the tax for
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