Harrisburg telegraph. [volume] (Harrisburg, Pa.) 1879-1948, 1915-02-17

IN clauses IA and 10 of section ! the
without regard to when the business is
begun.
dinance aforesaid, which reads fol-
lows
Section 8. In order to carry out and
there is hereby created the office of
License Tax Officer who shall be ap-
pointed 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
sons made liable for city license tax
under this ordinance, and deliver to
each and every person or persons, firm.
co-partnership or corporation liable to
assessment the necessary blank upon
which n return shall be made and sworn
to Of the trade, business. occupation or
calling in which he, she or they shall be
engaged; and where the business is
one requiring classification the party to
binS BE nSensed ms 6I Sns m state at the class to
formation thereof as will enable the Ii
cense tax officer to properly make the
assessment; and If the license tax Of
made to him is true and correct, he
shall assess. the party making the re-
of the license tax officer the return is
not properly made, or in case the party
to be assessed refuses to make re-
turn, then in such case the said license
tax officer shall assess the said party
at such rate and in such class as he
shell deem proper and just and. shall
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 3. 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
or before the first Monday of April, and .
who shall serve until his successor shaf
be duly appointed and qualified. 1t shalf
be the duty of said license tax officer
to classify and assess all persons made
liable for 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 Ii
cense. ,taX; purposes: Provided, however
that the license tax officer shall deliver
to each and every person or persons.
firm, partnership or corporation
nance, but not making a State mercan-
tile license tax return, the necessary
blank upon which a return shall be
made and sworn to of the trade. busi-
he, she or they shall be engaged; and
where the business is one requiring
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 If the license tax officer is
of the opinion that the return made Us
true and correct. he shall assess the
but IL 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
case the said license tax officer shall
assess the said party at such rate and
in such class as he shall deem proper
sessed a notice in which shall be stated
the trade. business. occupation and
tax imposed or levied. and also the
time for hearing appeals from the said
assessment, which notice must be serv-
set for the hearing of appeals.
Section 6. That section s. of the or
dinance aforesaid, which reads as fol-
Section s. When the board OF .ap-
peals shall have acted on all questions
submitted to them in pursuance of this
modified. changed or increased the as
sessments returned to them, they shall
on or before the first day Of June IN
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
celse tax imposed. The said list shall
the license tax officer with such
changes. alterations and notifications
whether upon appeals or otherwise. and
1t shall be the duty of the treasurer to
enter said assessments in a 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 she'll have altered, modi-
fed, changed or increased the assess
or before the first day of June in each
year certify the corrected assessments
TO the City Treasurer, showing the me
assessed. with their trade, business, oc-
cupation or calling. with the classih-
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
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-
Section Z. That section II of the or
dinance aforesaid. which reads as fol-
Section II. 1t shall be the duty of
the City Treasurer on or before the
tenth day of July. in the year 1sl4; 4;,
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 the same is hereby amended to
read as follows:
Section II. 1t shall be the dutv of
the City Treasurer on or before the
tenth day OF July in each year 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 forth
with proceed to collect the same and
turn the same over to the City Treas
urer.
Section s. That all ordinances or
parts of ordinances in conflict here
with be and the same are hereby re-
Passed the City Council February ..
1915
Mayor.
Attoet: CHARLES A. MILLER.
TSEAL1 city Clerk
1fdco Of tho Cftv CIerk rTarrishuro