Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1915-02-16

at such rate and in such class as he
shell deem proper and Just, and shall
give the party assessed a notice in
which shall be stated the trade, busi-
, ness, occupation and class, and the
amount of license tax imposed or levied,
and also the time for hearing appeals
! from the said assessment which notice
must be served at least five days prior
to the date set for the hearing of ap-
peals;"
be and the same is hereby amended to
, read as follows:
Section 5. In order to carry out and
| enforce the provisions of this ordi-
nance, there is hereby created the office
of License Tax Officer" who shall be
appointed by the Council annually on
or before the first Monday of April, and
who shall serve until his successor shall
be duly appointed and qualified. 1t shall
! be the duty of said license tax officer
to classify and assess all persons made
liable for a city license tax under this
ordinance, said classification and as
sessment to be made, as far as pos
sible from the returns to the Mercan-
tile Appraiser for State mercantile IL
cense tax purposes: Provided, however,
/ that the license tax officer shall deliver
, to each and every person or persons,
firm, co-partnership or corporation
liable to assessment under this ordi-
nance, but not making n State mercan-
tile license tax return, the necessary
blank upon which return shall be
made and sworn to of the trade, busi-
ness, occupation or calling in which
he, she or they shall be engaged; and
where the business is one requiring
classification the party to be licensed
shall state the class to which he be-
longs, or shall give such information
thereof as will enable the license tax
officer to properly make the assess
ments; and IL the license tax officer is
of the opinion that the return made is
true and correct, he shall assess the
party making the return accordingly;
but If in the opinion of the license tax
officer the return is not properly made
or in case the party to be assessed re-
case the said license tax officer shall
assess the said party at such rate and
| in such class as he shall deem proper
and just and shall give the party as
sessed notice in which shall be stated
the trade, business, occupation and
class, and the amount of the license
tax imposed or levied, and also the
time for hearing appeals from the said
assessment, which notice must be serv-
ed at least five days prior to the date
set for the hearing of appeals.
Section g. That section s, of the or
dinance aforesaid, which reads as fol-
lows:
"section 8. When the board of APP
peals shall have acted on all questions
submitted to them in pursuance of this
ordinance, and shall have altered,
modified. changed or increased the as
on or before the first. day of June in
the year 1914 and the first day of
April annually thereafter. certify the
corrected assessments to the City
of the party or parties assessed. with
their trade. business, occupation or
calling. with the classification and II:
ceIse tax imposed. The said list shall
contain all assessments as returned by
the license tax officer, with such
changes. alterations and notifications
as shall have been made therein,
whether upon appeals or otherwise, and
it shall be the duty of the treasurer to
enter said assessments in book to be
kept by him for such purposes"
be and the same Is hereby amended TO
read as follows:
Section s. When the board of ap-
peals shall have acted on all questions
submitted to them in pursuance of this
ordinance. and shall have altered, modi-
fed, changed or increased the assess
ments returned to them, they shall on
year certify the corrected assessments
to the City Treasurer showing the
name or names of the party or parties
assessed, with their trade, business, oc-
cupation or calling, with the classifi-
cation and license tax imposed. The
said list shall contain all assessments
as returned by the license tax officer,
with such changes. alterations and
notifications as shall have been made
therein. whether upon appeals or other
treasurer to enter said assessments in
a book to be kept by him for such pur-
poses.
dinance aforesaid, which reads as fol-
lows:
section II. It shall be the duty OF
the City Treasurer on or before the
tenth day Of July. in the year 1914,
and on or before the tenth dav of May
annually thereafter to make out a
duplicate of all unpaid license taxes
with the five per centum penalty added
thereto. and deliver the same to the
license tax officer who shall forthwith
proceed to collect the same and turn
the same over to the City Treasurer"
be and tho same Is hereby amended to
read rs follows:
Section H. It shall be the dutv Of
the City Treasurer on or before the
tenth dav Of July in each year to make
out q duplicate OF all unpaid license
taxes. with the five per centum penalty
added thereto. and deliver the same to
the license tax officer. who shall forth
with proceed to collect the same and
turn the same over to the City Treas
urer.
Section 3. That all ordinances or
parts of ordinances in conflict here
with be and the same are hereby re-
pealed.
tsigned) JNo X. ROYAL
Attest: CHARLES A. MILLER.
TSEAL1 city Clerk.
Office of the CITY Clerk, Harrisburg
Pa. February Is. 1915.