The commonwealth. (Greenwood, Miss.) 1896-1923, 1907-03-08


In which he shall enter the number o
the license, the date, the full name o
the licencee, or II Arm, the ful
name Of all members thereof, and tn,
time when license will expire, the
amount collected by him for 1t. And
the failure OF said collector to do ss
shall subject him to be sued on hi,
bend for damage that may aorue tx
any one by reason OF his neglect OF
refusal to do 40. And the book KEEP
by the collector as record OF such H.
cense. shall be subject to the inspec.
tion OF any officer or citizen Of the
city. ANY one failing to pay the
privilege by this ordinance imposed
and to obtain license as herein re.
Fquired. but pursuing the business
tax without such license, may be
proceeded against by suit, besides be-
ing dealt with crininally, and the
tax collector may seize and sell any
property Of each person liable for such
taN in the same manner that he may
distrain and sell property OF other de-
linauents,
SEQ, ITO, The license herein pro-
vlded shall be personal privilege en-
joyable only by the person to whom
II was issued, and it shall not be
transferable, and such license shall
not exempt from taxation any prop
erty used In the business, except as
specifically provided for in this Or
dinanoe.
Sec. III, The tax collector shall
require every applicant for license to
carry on any husiness on which Is
imposed a privilege tax In proportion
to the capital stock, stock of mer-
ohandisa or other variable oiroum-
stance, TO make affidavit on the basis
on which he seeks such license, Civ
ing the full name and postofiice ad-
dress OF the members OF the firm,
which affidavit shall be carefully pre-
served by the collector Cor the use OF
the grand jury and other courts and
the affidavit made must state the
largest amount which the party ex-
poets 70 have on hand at any time
during the period for which the liz
cense ID desired. Any tax collector
who shall fail or refuse to take or re-
quire the affidavit herein required
shall be guilty of q misdemeanor,
See ll2 The tan collector shall
call upon and require all persons
liable to pay privilege tax. to pay
the same; and shall prosecute all per-
sons for doing business without H.
cense. The tax collector shall be
liable to be proceeded against for
failure to collect and require the pay
ment OF q privilege tax In the same
manner as for failure TO collect the
taxes assessed, and his liability shall
extend to al eases where he might
collect such taxes, but fall TO do so
The demand required by this section
shall not be necessary to render liable
the taxpayer to the penalty OF doing
business without paying the tax. In |
all cases where the question arisea as
to whether a privilege tax has heen |
paid, the license or record, 10 In exist |
ence, shall be the only evidence Of !
payment,
See. ia. In all easea wherein
privilege tax Ia required for carrying
,n business In this city, and q privf-
ege license has been obtained for the
,arae and afterwards aaid PARTY shall
ieaira 10 increase his business and
AXE out additional privilege tax he
hall only be required TO pay the
privilege on such increase provided
jhe additional license shall expire at
he same time Of the original license.
Sec. ia. All privilege license is
ued shall be pasted or posted in
place in the place Of
business Of the person to whom such
privilege has been issued, where the
,usinese carried on has a permanent
ocation, and any location shall be
permanent that 10 not
hanged or moved oftener than sixty
lays. l.
Sec. 1l5. That only such parts OF
II ordinances that are In conflict
With this ordinance, shall be and are
lereby repealed, and this ordinance /,
hall be In force and effect frnR and
fter its passage. But oil pAnalties,
ivil and criminal, heretofore in
nrred for violation OF the privilege
ak ordinances shall remain unaffect-
d by this ordinance. /,
Approved this Feb. %, 1907. |,
W. s. VARDAMAN, i;
Attest: r. H. HICKS, Mayor.
CIlty Ulerk