Macon beacon. [volume] (Macon, Miss.) 1859-1995, 1908-01-25

: assessment roll, in separate columns
: the names in full of the persons liabl
to taxes in said city, in alphabeticS
, order and each item of personal prop
. ! ertv liable to taxation and the amour
of each individuals taxable propert
shall be carried out and set down /
the right hand column, opposite hi
name, and when there are on the 10
more than one person Of same name
the place of residence shall be shown
or otherwise designate each party so a
, to identify and distinguish them.
, Sec. 10. Taxpayers Furnish list.-Be
. further ordained by the Mayor an,
Board of Aldermen Of the city of Ma
con that the tax assessor shall call upol
each person liable to taxation in sat
city for list of his taxable property
either in person or by leaving a writ
ten notice at his usual place of resi-
dence or business. And each persol
shall, when required, make out ant
deliver to the assessor a true list of hi
taxable personal property, with tn,
value of each article, specifying al
such property of which he was pos
sessed on the first day of February
preceding, in his own right or in The
right of his wife, or as executor, ad.
ministrator, guardian, trustee or other
wise, rendering separate lists of the
| property of each. Each list shall be
verified by oath, which the assessor is
authorized and required to administer
to each person before such person
shall make out the list of his assess
ment, as follows "You do solemnly
swear Cor affirm that the list of prop
erty that you are to make shall be q
full and true account of all property
you are required to render, subject to
taxation in your own right, or that OF
any other person, of which you ought
to give in taxable property, so help
you God "
Sec. II. Assessment of Money Loaned -
Be it further ordained by the Mayor
and Board of Aldermen of the city of
| Macon, that every person resident of
said city and agent of any nonresident,
having money loaned at interest, or
employed in the purchase of discount
of notes, bonds checks or other secu-
,;;ties for money, or employed in any
kind of trade or business, shall be tax
able for municipal taxes. And if such
person fail or refuse to give in such
money, on oath, or if the assessor
shall have causesto believe that such
person has not rendered true account
Of all such money,she shall assess to
the person such amount as he shall
have reason to believe correct, accord
ing to the best information he can pro-
cure and he shall forward to the party
or agent, in writing, a notification of
the assessment having been made
And the assessor is authorized to adj
dress written mi errogatories to any
agent or any nonresident, or airy other
person, for the purpose of obtaining
such Information, and to require writ
ten answers thereof on oath which
oath the assessor is authorized to ad-
minister and if any person, being SO
Intercepted shall refuse to answer the
heterogeneous, on oath, within a rea-
sOnable time he shall be liable to nav
sum of one hundred dollars, to be recov-
cred by'action, for the use of the city,
and it shall be the duty of the assessor
to cause such suit to be brought.
Sec. II. How Value Estimated; Proceed.
ings ia Case Of differentiation. BE it fur
Their ordained that it shall be the duty
Of every person fixing the value of his
to estimate the same at its
cash value at the time of the valuation
and not what it might sell for at
forced sale, but what he would be
willing and would expect to accept for
it, # he were disposed to sell it and it
shall be the duty of the assessor to re-
port, on oath, to the Mayor and Board |
Of Aldermen, at its first meeting, after
his roll, or as soon there
after as possible, a list of all vaua-
lions made by the owners of the prop
erty which are, in his opinion below |
he actual cash value of the property, |
With the names Of the parties making !
he valuations; and it shall be the duty |
# the Board to examine the list, and |
lpon discovery Characterization of any
property, the Board shall increase the
'aluation as it may deem Just and
roper; and in case it shall deem that
he differentiation was made will
ully, to escape the taxation to which
he property undervalued is Justly
able, the same shall be reported to
he city attorney, who shall proceed
gainst the offender as provided by law
l such cases.
Sec. 10. Printed Lists Furnished Tax
ayers. Be it further ordained that the
layor and Board of Aldermen shall
1rnish the assessor with printed lists,
5 follows Tax list of city of Macon,
the county of NoXubee.
cattle lover two cows and calves
valued at.....................
. horses, valued at ........... ...
mules, valued at
sheep or goats lover 20 head
each valued at ........... 49,. ...
hogs, lover ten head valued at 49,.
carriages, bicycles and other
wheeled vehicles, valued at. ...
pianos, organs and melodeons,
valued at. ....,........ ..
=. watches. valued at ,..... ....
jewelry, valued at........... |....
:. gold and silverplate, valued at 49,.
. guns, (more than one) and !
pistols, sword canes, bowie t
knives, valued at.............. .... II
mount of capital employed in o
............. ...... .... a
mount of capital employed in i
manufacturing ".............. go. Il
mount of money Irrational bank b
lotes) United States legal tender re
notes. and other notes and GER
ificates of the United States, fl
payable on demand, and circulate p
ng or intending to circulate as q
currency, and gold and silver or ii
,ther coins (al on hand, (b) on Il
leposit, (c) loaned, subject to ii,
aXation, ..,,......... oil
lount of indebtedness to the to
'arty assessed, except money &c
9aned, which he regards as prob nf
bly, collectible. ...... ...... oy
usehold furniture over two hun la
red and fifty dollars in value -. or
lount of bonds, certificates, war
ants, scrip, or other form of wi
of the state or any as
Their state, or any other county, pa
lty or town, village, board, or
ody capable of being a debtor, tn
neither comiciled in this state be
+ some other state or county, tic
cid by the person rendering the a
st or in whose behalf it is rem tir
cred, and subject to taxation 49,. SEES
ountof all other personal prop tn,
rty not otherwise mentioned. an