The commonwealth. (Greenwood, Miss.) 1896-1923, 1904-07-23
CITY ORDINANCES
10 90

or bottles 10 90
same. On each state agency
for distribution Of mineral wa.
ter 10 pN
Same, On each transient ven
dor of mineral water d 90
Sec. IS. On each transient person
delivering articles OF any kind
or description, when the agent
or solicitor who sold the same,
or took the order therefor, has
escaped the privilege tan, the
party delivering such articles,
or collecting for same shall pay
land such agent In order 10 cs-
cape his tax must deliver and
collect under the tax OF the
solicitor, and have the samc IN
his possession a privilege tax
Of > 90
Sec. 50, Any person excepted iron
the payment of privilege taxes by the
state are also excepted from payment
Of said taxes TO the City.
See 90. Any person or corporation
desiring to enjoy any Of the privileges
taxed by ordinance in this city, shall
first pay the taN prescribed to the city
tax collector and obtain of him the Ii
} ccnsc herein required Tor the privilege.
Any person or corporate body who shall
} exercise any Of the privileges taxed by
ordinance in this city, without first pay
} ing the tax and procuring the license as
required, shall, ON conviction be fined
not less than double the tan imposed On
such privileges, provided that the fine
D shall in no ease exceed one hundred
! IL. .I-II h.. ,........1 d, V1.
} city Jail not to exceed thirty days, or
both. And any citizen shall have the
right to demand Of any transient person
the exhibition Of any of the licenses
in this ordinance, and upon failure of
the holder to so exhibit, shall be prima
facia evidence that said license has not
been paid.
Sec Of. The City Tax Collector shall
keep a privilege tax register in which
the names of ALT privilege taxpayers
shall be recorded showing amount paid,
0 the number Of license, for what occupa~
ton or profession issued, and the inter"
Q val of time paid for. This record shall
be furnished TO the City Clerk when his
. final settlement is due with the unused
licenses and privilege tax stubs to he
submitted to the City Council. II the
same be found correct, and the amounts
represented thereon to have been paid
o into the City treasury, the city tIcrk
shall endorse for the City Council the
register, Examined and found correct
This register shall constitute Il pcrma-
nent record Of the Tan Collectors Office
and always be open for the inspection Of
the public,
Sec ~. All persons or corporations
who shall be liable for privilege taX,
who shall fail to procure the license
during the month in which it is due
shall be liable for double the amount OF
the tax, and it is hereby made the duty
% of the Tax Collector TO collect the
amount, issue a separate license there
fot, and to endorse across its face the
W words COLLECTED as damages.
Sec D3. On all licenses not paid dur
ing the month when due, and on which
70 double tax is collected, the tax collector
shall be entitled to retain onc-half oI
said damages as compensation for his
10 extra service in addition to his regular
commissions.
Sec 81. The City Clerk is authorized
to prepare and have printed the priv
~ lcge licenses necessary to carry tins
ordinance into effect. The City Clcrh
10 shall charge the City Tax Collector witt
all privilege licenses thus prepared ant
ID turned over to the tax collector.
Sec 9J. The privilege tax paid to The
10 Tax Collector shall be reported by hin
monthly, and paid into the city t]rcasur,
30 as other taxes and the collector shal
make at the end ofcacll month to tht
M IL, .-..,.tl 4, ,I,tntI,I rYttnri tl tIip Ii
cense issued by him during the month
% showing the number and date Of the II
ccnsc, the name Of the ~liccnsec, the
OO privilege for which they were issued
and the amount collected for them
This account Of the city council wit
the City Tax Collector shall be kept b.
90 the City Clerk, and shall show by dc
nominations and numbers exactly Wlla
licenses charged to the tax collector b,
the Clerk are in his hands at any time
90 and upon final settlement Of the collect
or, the council shall require the rctur
90 by him of all the licenses charged {
him and not issued by him, but sue
collector shall receive credit for all II
censcs charged to him and not issue
by him, and which he shall return t
70 the clerk for the council and all license
the collector shall not thus account FOL
90 he shall be held liable for, and for s
much none as equals the amount {
such license.
Sec SO. The collector shall counter
90 sign all licenses when issued by hin
and he shall keep in his Office a book J
90 which he shall enter the number OF tn
license. the date, the full name Of tn
30 Iicensec, or IL a firm, the full name {
all members thereof, and the time wle
90 license will expire, the amount collecI
ed by him for IL. Aud the failure ofsai
collector to do so shall subject him I
be sued on his bond for damage tina
may acFue to any one by reason OF ~
neglect or refusal to do 50. And TIL
90 book kept by the collector as record (
such license, shall be subject to the II
spcction of any officer or citizen Of tn
city. Any one failing topay the priyilee
by this ordinance imposed, and to OF
tain license as herein required, but pu
suing the bushes taxed without sue
license, may be proceeded against b
% suit, besides being dealt with crimiha
ly, and the tax collector may seize a1
sell any property Of each person llabl
for such tax IN the same manner that
may distrain and sell property OF 0th'
delinquents.
80 Sec 81. The license herein provide
shall be a personal privilege cnjoyaD
81 only by the person to whom 1t waS !
sued, and it shall not be transIerabl
80 and such license shall not exempt iro
taxation any property used in the bus
ness, except as specifically provided II
in this ordinance.
On Sec 98. The tax collector shall r
" quire every applicant for license to ca
nv on any business on which is impose
a privilege tax in proportion to the ca
itaI stock, stock of merchandise or 9th