The commonwealth. (Greenwood, Miss.) 1896-1923, 1904-07-16
10 90
10 90

0 for distribution Of mineral wa
ter 10 90
Same. On each transient ven
dor Of mineral water ) 90
Sec. IS. On each transient person
delivering articles of any kind
or description, when the agent
0 or solicitor who sold the same,
or took the order therefor, has
escaped the privilege tax, the
party delivering such articles,
0 or collecting for same, shall pay
land such agent in order to es-
cape his tax must deliver and
collect under the tax Of the
solicitor, and have the same in
his ~possessionl a privilege tax
OF ! 90
See. 80. Any person excepted from
the payment of privilege taxes by the
state arc also excepted from payment
Of said taxes to the City.
Sec w. Any person or corporation
desiring to enjoy any Of the privileges
taxed by ordinance in this city, shall
first pay the tax prescribed to the city
tax collector and obtain of him the IL
cense herein required for 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 tax imposed on
such privileges, provided that the fine
shall in no case exceed one hundred
dollars, or shall be imprisoned in the
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 he prima
facia evidence that said license has not
been paid.
Sec 81. The City Tax Collector shall
keep a privilege tax register in which
the names Of all privilege Taxpayers
shall be recorded showing amount paid,
the number of license, for what occupa-
tion or profession issued, and the inter
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 BIZ
submitted to the City Council. If the
same be found correct, and the amounts
represented thereon to have been paid
into the City treasury, the City Clerk
shall endorse for the City Council the
register, Examined and found correct,
This register shall constitute a pcrma-
nent record of the Tax 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
words collected as damages.
Sec 93, On all licenses not paid dur
ing the month when due, and OH which
double tax is collected, the tax collector
shall he entitled to retain one-balf of
said damages as compensation for his
extra service in addition to his regular
commissions.
Sec 81. The City Clerk is authorized
to prepare and have printed the privi-
lcge licenses necessary to carry this
ordinance into effect. The CITY Clerk
shall charge the City Tax Collector with
AL privilege licenses thus prepared and
turned over to the tax collector.
Sec %. The privilege tax paid to the
Tax Collector shall be reported by him
monthly. and paid into the city treasury
as other taxes and the collector shall
make at the end ofcach month to the ,
city council a detailed report of the IL
cense issued by him during the month,
showing the number and date of the IL !
cense, the name OF the ~licensee, the
privilege for which they were issued,
and the amount collected for them I
IhIs account of the city council with
the City Tax Collector shall be kent bv |
the City Clerk, and shall show by de- i,
and numbers exactly what u
licenses charged to the tax collector bv J
the Clerk are in his hands at any time. o
and upon final settlement of the collect, C
or, the council shall require the return :,
ny MN OF all the licenses charged to !
nun and not issued by him, but such v
collector shall receive credit for all H.
charged to him and not issncd u
ny him, and which he shall return TO II
the clerk for the council and all licenses 0
the collector shall not thus account for.
he shall be held liable for, and for So o
money as equals the amount of Al
such license. a
Soc OG. The collector shall ~couptor- Of
Sl-n all licenses when issued bv him III
ana he shall keep in his Office a buck in iic
"hlch ne snail enter the number of the y
license, the date, the full name of the "a
IcehSrc, or II a firm, the full name of tL
III members thereof, and the time when
lceisc VIII expire, the amount collect D'
ut ny nm iorit. And the failure of said NJ
to do 81 Shalt subject him to "
DC sued on his bond for damage that nj
nay acrne to any one by reason of his ht
'cSiect'or refusal to do 50. And the -,
'ook Kept by the collector as record Of IN
nch license, shall be subject to the in ID
pectlon of any officer or citizen of tho IN
NY; any n failing topay the privilege
J. Iils ordnance imposed, and to OBJ
license as herein required, but pur-
'ui"S tue busIiies taxed without such
Icclse' may be proceeded against by -
uit' besides being dealt with criminal A,
and the tax collector may seize alt
cli my property vi each person labl. So
II such tax in tie same mauner that Ina, Mi
'ay d~i'tr1in and sell property Of other an
.elinquents. tn
!, tb,
sec W. The license herein provided Coz
lali be a personal privilege enio, able ost
NY ny me person to whom it was is Mi
'Cd' ana 1t shall not be transferable an
I'd such license shall not exempt from a.
lNatloh any property used in the bust Au
sss' except as specifically provided for lat
this ordinance. vii
Sec 9S. Tho tax collector shall re- by
IRE every applicant for license to ear "l
on any business on which is imposed a
privilege tax in proportion to 1.-THE can :,
STOCK, stock Of merchandise or other N
'riapie circumstance, to make affidavit -
the basis on which he seeks such IL An
,nse' giving the full namo and most ;.
nee address Of the mrmh.r ~ ~. "