Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1908-01-25
Ordinance No. 1902.

!, belonging to the United States.
| (cl All property, real or personal
belonging to the State, or to the cour
| ty, or to the city.
Id All property, real or personal
belonging to any religious or charitahl
society, and used exclusively for tn
purpose Of such society and not 70
profit. All property, real or personal
belonging to any college or institution
for the education of youth, used direct
ly and exclusively for such purpose.
/ (e) Property appropriated to an,
occupied and used FOR any hospital O
charitable institution.
| ~ Wearing apparel of every Der
son, not including jewelry or watches
(gl Provisions on hand necessary foI
family consumption.
| (h) All farm products. raised il
this state, in the hands of the pro
Queer.
| ID One-gun for each owner, kept
for private use.
| ID All poultry.
| (kl All household furniture. net tc
exceed two hundred and fifty dollars il
value.
| % Two cows and calves.
| I'M Twenty head of goats and
sheep each.
nj All colts, foaled in this state,
under three,years old.
(ol Farming implements use d for
agricultural purposes.
tp) All property of agricultural and
mechanical associations and of fairs
used fer the promotion Of their objects.
(q) The libraries of all persons.
(r) All pictures and works of art not
kept or offered for sale as merchandise.
Isl The tools of any mechanic
necessary for carrying on his trade.
IT. Ten head of hogs.
(u) Together with such exemptions
for ten years, not exceeding a period of
ten years. as provided in Section 1851
of the Code of 1906, under head of
the letter V.
Sec. ,. Street Tax. BE it further or
dained by the Mayor and Board of
Aldermen Of the City of Macon that
there shall be collected a street tax of
$500 from every male citizen over the
age of eighteen years and under the
age of tifty-tye years, except from
ministers of the gospel, students at
tending school or college, the mem
bers OF a military company or fire de-
partment, which shall be exempt from
this tax,
Sec. 8. Taxes Lien, From What Date
Be it further ordained by the
Mayor and Board of Aldermen of
the city of Macon that all taxes
assessed upon real, personal or mixed
shall bind same. and be enti
tied to preference over all judgments,
executions. membranes or liens when |
soever created; and all taxes assessed
shall be lien uron, and bind the prop
erty from the first day of February Of |
the year in which the assessment Shall
be made and no property shall be ex-
ampt from distress and sale for taxes. |
Nor shall it be necessary to the validity |
II the assessment or of the sale of the |
and for taxes, that it shall he assessed
% its true owner and the taxes shall
De charge on the land or personal
property taxed and the sale shall be a
against the THINGS or and
hail vest title in the purchaser. with
nut regard to who may own the land, or
'ther property when assessed or when
old, or whether wrongfully assessed.
ither to person or the city.
Sec. 4. Taxes Debt Recoverable BY
Iction. Every lawful tax levied or i'm
osed by the city of Macon is a debt
lie by said person or corporation own
1g the property doing the business
pom which the tax is levied or imposed.
neither assessed or properly assessed
r not, ndmay be recovered by action.
nd in all actions for the recovery of
axes the assessment roll shall only be
rima facie correct.
Sec. 5. What Dates Fixes Liability 10
axation, Be it further ordained by the
-ayor and Board of Aldermen of the !
ty of Macon that all taxable property t
rought into the city of Macon or ac- |
lredd or held by any person before the t
rst day of February, shall be assessed
I'd taxes thereon paid for the current t
ear. q
Sec. 6, Where Persons and Property il
'sessed. Be it further ordained by the
avor and Board of Aldermen of the p
ty OF Macon that every person or cor \
ration shall be assessed in said city. f
he be resident thereof or domiciled a
ereln at the time of the assessment. o
cal property shall be assessed in said
.y and all personal property owned
any person in said city shall be
sessed on the first day of February of
e current year. Money on deposit
loaned at interest, in or out of said
y OF Macon, shall he assessed and
Xed in said city, if the owner be =.
sdent thereof
Sec. Z. Assessment Roll Furnished. Belt e.
rther ordained that the Mayor and
ard of Aldermen hall furnish to the o..
assessor by the first day of Feb ..
any OF each year, copy of the blank DE-.
rsonal assessment roll. The said -.
Is shall be made of good paper, neat
and substantially bound, and properly
ed and headed for the assessment of Al
personal property, in which to en-
the following items First column. Al
number of tax receipts: second
umn the name and race of the tax A
yer third column, total valuation of
'perty; fourth columns, for pslls
h column, number of cattle over two
VS. and calves sixth column, number
oxen seventh column, number of
SEES Eighth column, number of
les ninth column, number of goats
sheep, over twenty head each
tn column, number of hogs, over
head eleventh column, number of An
rlages, bicycles and other wheeled
lcles' twelfth column, number of
nos, organs and melodeons thir- {
nth column, number of watches Ho
rteenth column, value of iewelry {
zenith column, value of gold and An
er plate;l6th column, number of guns r
r one 18th column, number of pistols i
ne knives, dirks or sword canes 0
lteenth column, amount of CAPITA C
'loyed in merchandise nineteenth
mn, amount of capital employed in v
lufacturing twentieth column, o
'unt on money, (a) on hand, (b) on h
oslt, (c) loaned twenty-frst col Ii
J, amount of Indebtedness to the
y assessed Except money loaned) Am
en- he regards as propably collecti e
tWenty-second column, amount of -.
3ehold furniture over two hundred a
nifty dollars in valne /; twenty-third
mn, amount of ponds, certificates.
rants, script or other form of in n
esnes of the state or any county, mul