The watchman and southron. [volume] (Sumter, S.C.) 1881-1930, 1910-04-20

Tuesday night that he proposed h
put n stop to license tsx-dodging. 1,
is asserted that he committed him
self TO rather large undertaking
that he will find impossible Of accom-
plishment. 1t Is assumed that neith-
or the Mayor nor the Council has the
authority TO go behind the returns
made by individuals, firms and cor
porations. and that even though II be
a matter Of common knowledge that
false returns are made for the pur-
pose of evading the payment of IL
cense taxes the city Is without rem
edy. This assumption is altogether
erroneous; the Mayor has all the law
and all the authority needed to bring
the license tax-dodgers to book, the
law has never been lacking-it has
beon ignored and no attempt been
made to enforce the making of full,
complete and honest returns. Mayor
jennings can do what ne pledged
himself to do and II rests with him
TO call the license tax-dodgers to an
accounting or to permit them to ig-
more the law In future as they have
I'm the past.
Here Is the law on the subject:
Sec. III. That any person or per-
sons or corporation engaged In or in
tending to engage In any calling,
business. profession or occupation for
Tor which a license Is required shall
apply to the Clerk and Treasurer of
the City OF Sumter for the same
by whom all such licenses shall be
issued and shall at the same time Of
applying. make and sign a written
statement. and file II with the said
Clerk and Treasurer. setting forth:
LIST. His. her or It's name or style,
and In case of a firm or company the
names OF the several persons consti-
tuting such firm or company.
I'd. The calling. business. profess
sion or occupation for which license
is required.
I'd. The place where such calling,
business. profession or occupation is
10 be carried on.
Whereupon. toe Clerk and Treasur-
or shall upon payment of the proper
tax. issue the required license. -.
"Sec. III. IL any person or persons
or corporation. shah exercise or carry
on any calling. business. profession or
occupation for the exercise. carrying
on or doing OF which license Is re-
quired by this ordinance, without TAX
ing the required license then such
person or persons or corporation shall
I'm addition TO the license tax. be sub
ject 10 a penalty OF twenty per cent
OF the amount OF such license tax.
which tax and penalty shall be re-
covered In the manner hereinafter
prescribed, ana ig any person or per-
sons or corporation required so to do
by the terms Of this ordinance shall
refuse or neglect 60 make out and
deliver 60 the Clerk and Treasurer Of
the City OF Sumter on or before the
time herein required the statement
provided for by section Of this ordi-
nance OF shall make false statement
or shall refuse to take and subscribe
an oath or affirmation rs TO the truth
OF such statements, or any part there
OF, or from any cause shall fail TO
take out such license as may be re-
uuired by this ordinance, the said
Clerk and Treasurer shall report the
case to the Mayor, who shall proceed
20 ascertain as nearly as possible the
business of such person. persons or
corporation, for which he, she. they
or II may be liable TO license tax
therefor. and in case of default, for
the purpose Of such investigation, the
said Clerk and Treasurer shall notify
the person. persons or corporation in
default 90 appear before the Mayor
at his Office at a time stated i'm said
notice. and also such person or per-
sons os said Clcrk and Treasurer may
desire TO examine. and the party
sought TO be charged with said Ii
cense. II he shall attend, together
with any witness called as aforesaid.
shall bc examined 10y the Mayor. un-
dor oath or affirmation. touching the
nature Of the business of such party
and everything which may evince the
amount Of license tax for which such
party shall he liable. From the in
shall find and assess the amount of
license tax due by such party wheth-
er ne. she or II may have attended