The Savannah morning news. (Savannah, Ga.) 1900-current, 1903-12-04
OFFICIAL.

/ nance; provided, however, that any
transient person transacting, or oner-
/ ing to transact, any OF the KINDS Oh
/ business mentioned in this paragraph,
T 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 OF runner solicit
/ ing customers for the local trade shall
I pay a tax of one hundred dollars for
I each house for which he solicits and
/ in addition shall wear a badge plain
/ ~ exposed, designating his business.
| In default of such badge he shall be
/ subject to a fine not exceeding nifty
| dollars, and to imprisonment not ex-
I 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
| 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 marshaI
| or his deputy, at any time upon de-
nand. And if any person, company or
| corporation shall engage in any bust
ness or occupation for which such Ii
cense or receipt is required without
/ first taking out the same, or VINO snall
/ 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,
| 70
| 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. 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. g. Every person and corpora ton
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
| 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 nrSt day or 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 similar return with
| in ten days after so bringing in such
dog or dogs.
Sec. 9.-All taxes hereby required for
real and personal properly 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
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
| the year remaining unpaid as herein