Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1915-02-18

to classify and assess all persons made
liable for city license tax under this
ordinance, said classification and as
setIsSsment tIS TO be made. as far as pos
slble, from the returns to the Mercan-
If'le Appraiser for State mercantile Ii
! cense tax purposes: Provided, however
mat the license tax officer shall deliver
70 each and every person or persons,
nrn, o-partnerShip or corporation
liable to assessment under this ordi-
nance, but not making a State mercan-
tlie license tax return, the necessary
blank upon which a return shall be
made and sworn to of the trade, bust
ness. occupation or calling in which
ne she or they shall be engaged; and
where the business is one recurring
cias,ssification the party to be licensed
longs. or shall give such information
thereof as will enable the license tax
othcer TO properly make the assess
ments; and If 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-
fuses to make a return, then in such
assess the said party at such rate and
in such class as he shall deem proper
and Just, and shall give the party as
the trade, business, occupation and
class. and the amount of the license
tax imposed or levied. and also the
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 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,
modified, changed or increased the as
sessments returned to them, they shall
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
Treasurer, showing the name or names
of the party or parties assessed, with
their trade, business, occupation or
calling. with the classification and Ii
celse tax imposed. The said list shall
contain all assessments as returned by
the license tax. officer, with such
as shall have been made therein,
whe cher upon appeals or otherwise, and
it shall be the duty of the treasurer to
enter said assessments i'm a book to be
kept by him for such purposes"
be and the. same is hereby amended to
read as follows:
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
or before the first day of June in each
year certify the corrected assessments
name or names of the party or parties
assessed. with their trade, business oc-
cupation or calling, with the classif-
cation and license tax imposed. The
said list shall contain all assessments
as returned by the license tax officer.
with such changes. alterations and
modifica tions as shall have been made
therein, whether upon appeals or other
wise, and it shall he the duty of the
treasurer to enter said assessments In
a book to be Kept by him for such pur-
poses.
dinance aforesaid, which reads as fol-
Section IL It shall be the duty. of
tenth day Of July in the year 1914,
and on or before the tenth day of May
annually thereafter. to make out a
duplicate ef of all unpaid license taxes
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 the same is hereby amended to
read as follows:
Section II. 1t shall be the duty of
the Sy aSv Of nW each 9 or Tesr t The
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 forth
with proceed to collect the same and
turn the same over to the City Treas
'urer.
parts of ordinances in conflict here
with be and the same are hereby re-
Passed the city Council February ..
tsigned) JNo. k. ROYAL
Attest: CHARLES A. MILLER.
offiee ,'' Of tho City Clerk. Harrisburg. IA ri
Pa. February 15. 1915.