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...in such business or profession before him for examination
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<br /> under oath, and require the production of any books, accounts,
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<br /> or records of such person, firm or corporation for inspection by
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<br /> said License Inspector.
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<br />And the said License Inspector is further authorized and
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<br /> empowered to make such other and further investigations, ex-
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<br /> aminations and audits of the records, books, and accounts of
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<br /> such person, firm or corporation as he shall deem proper in
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<br /> order to determine accurately the amount of license taxes prop-
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<br /> erly payable.
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<br />If it shall appear that purchases, sales, or amount of busi-
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<br /> ness or any other matter pertinent to the assessment of license
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<br /> taxes have been incorrectly reported or returned the said In-
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<br /> spector shall report his findings to the Director of Finance, who
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<br /> shall, if he be satisfied that an incorrect report or return has
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<br /> been made, direct the Commissioner of Revenue to assess a
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<br /> proper license tax in accordance with the findings of the In-
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<br /> spector.
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<br />Any person, firm or corporation who shall fail to appear
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<br /> before said Inspector to produce such records, books and papers,
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<br /> when duly summoned or shall refuse to permit said Inspector
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<br /> to make such other and further investigation and audit of said
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<br /> books and papers as aforesaid, shall upon conviction thereof be
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<br /> fined not less than $10.00 nor more than $200.00.
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<br />In performance of the duties hereby imposed, the License
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<br /> Inspector shall be subject to the supervision and direction of
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<br /> the Director of Finance.
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<br />(r) Oath to Application.
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<br />Every person liable to a license tax under this ordinance
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<br /> shall make application in writing therefor and each such license
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<br /> is based upon the amount of his actual or probable purchases,
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<br /> or sales, or of his actual or probable commissions, or of the gross
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<br /> receipts from his business or profession, or graded in any other
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<br /> way, shall before he shall be granted such license, be required
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<br /> to make oath in writing before some Notary Public, not himself
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<br /> a state or city officer, or directly or indirectly employed by such
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<br /> officer, or before the Commissioner of Revenue, in such applica-
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<br /> tion stating, respectively, the amount of his actual or probable
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<br /> purchases, or sales, or of his actual or probable commissions, or
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<br /> of the gross receipts from his business or profession, or any
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<br /> other matter that may be pertinent to the assessment of the tax
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<br /> on such license; provided, that in the case of an incorporated
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<br /> company, such oaths shall be made by the chief officers or agent.
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<br />Adopted by the Council March 6, 1950.
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<br />Ayes: Mr. Adams, Mr. Barr, Mr. Haden, Mr. Hamm, and Mr. Tebell.
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<br />Noes: None.
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<br />
<br />An Ordinance Amending and Reenacting Section 10 of Chapter 29
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<br /> of the Charlottesville City Code of 1945.
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<br />Be it Ordained by the Council of the City of Charlottesville
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<br /> that Section 10 of Chapter 29 of the Charlottesville City Code
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<br /> of 1945 be and the same is hereby amended and reenacted so as
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<br /> to read as follows:
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<br />
<br />Sec. 10. Laying Sidewalks - By City Upon Property Owner's
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<br /> Application.
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<br />Whenever any citizen or property owner desires a sidewalk
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<br /> or curb, or curb and gutter to be laid along the street boundary
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<br /> of property, he shall make written application to the City
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<br /> Manager agreeing to pay one-half of the cost of such construc-
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<br /> tion as estimated by the City Manager and waiving all damages
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<br /> by reason of such construction.
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<br />The City Manager shall have an estimate made of the cost
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<br /> of such improvement, and the applicant shall pay one-half of
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<br /> the cost as so estimated, and such sidewalk, curb or curb and
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<br /> gutter shall be constructed provided funds therefor shall have
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<br /> been appropriated.
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<br />Adopted by the Council March 20, 1950.
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<br />Ayes: Mr. Adams, Mr. Barr, Mr. Haden, Mr. Hamm, and Mr. Tebell.
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<br />Noes: None.
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