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TAXES ON 1ACtXSES 87
<br />in such business or profession before him for examination
<br />under oath, and require the production of any books, accounts,
<br />or records of such person, firm or corporation for inspection by
<br />said License Inspector.
<br />And the said License Inspector is further authorized and
<br />empowered to make such other and further investigations, ex-
<br />aminations and audits of the records, books, and accounts of
<br />such person, firm or corporation as he shall deem proper in
<br />order to determine accurately the amount of license taxes prop-
<br />erly payable.
<br />'If it shall appear that purchases, sales, or amount of busi-
<br />ness or any other matter pertinent to the assessment of license
<br />taxes have been incorrectly reported or returned the said In-
<br />spector shall report his findings to the Director of Finance, who
<br />shall, if he be satisfied that an incorrect report or return has
<br />been made, direct the Commissioner of Revenue to assess a
<br />proper license tax in accordance with the findings of the In-
<br />spector.
<br />Any person, firm or corporation who shall fail to appear
<br />before said Inspector to produce such records, books and papers,
<br />when duly summoned or shall refuse to permit said Inspector
<br />to make such other and further investigation and audit of said
<br />books and papers as aforesaid, shall upon conviction thereof be
<br />fined not less than $10.00 nor more than $200.00.
<br />In performance of the duties hereby imposed, the License
<br />Inspector shall be subject to the supervision and direction of
<br />the Director of Finance.
<br />(r) Oath to Application.
<br />Every person liable to a license tax under this ordinance
<br />shall make application in writing therefor and each such license
<br />is based upon the amount of his actual or probable purchases,
<br />or sales, or of his actual or probable commissions, or of the gross
<br />receipts from his business or profession, or graded in any other
<br />way, shall before he shall be granted such license, be required
<br />to make oath in writing before some Notary Public, not himself
<br />a state or city officer, or directly or indirectly employed by such
<br />officer, or before the Commissioner of Revenue, in such applica-
<br />tion stating, respectively, the amount of his actual or probable
<br />purchases, or sales, or of his actual or probable commissions, or
<br />of the gross receipts from his business or profession, or any
<br />other matter that may be pertinent to the assessment of the tax
<br />on such license; provided, that in the case of an incorporated
<br />company, such oaths shall be made by the chief officers or agent
<br />CLERK Ce -
<br />ADOPTED BY THE COUNCIL
<br />MARCH 6, 1950
<br />AYES: PY1R. ADAMS, MR. BARR,
<br />[OR. HADEN, 11rPiR. HAMM,
<br />AND MR. TEBELL.
<br />NOES: NONE
<br />PRESIDENT
<br />AN ORDINANCE AMENDING AND REENACTING SECTION 10 OF
<br />CHAPTER 29 OF THE CHARLOTTES7ILLE CITY CODE OF 1945
<br />BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT SECTION 10
<br />OF CHAPTER 29 OF THE CHARLOTTESVILLE CITY CODE OF 1945 BE AND THE SAME IS HEREBY AMENDED
<br />AND REENACTED SO AS TO READ AS FOLLOWS:
<br />SEC. 10. LAYING SIDEWALKS --BY CITY UPON PROPERTY OWNER'S APPLICATION.
<br />WHENEVER ANY CITIZEN OR PROPERTY OWNER DESIRES A SIDEWALK OR CURB, OR
<br />CURB AND GUTTER TO BE LAID ALONG THE STREET BOUNDARY OF PROPERTY, HE SHALL
<br />MAKE WRITTEN APPLICATION TO THE CITY MANAGER AGREEING TO PAY ONE—HALF OF THE
<br />COST OF SUCH CONSTRUCTION AS ESTIMATED BY THE CITY MANAGER AND WAIVING ALL
<br />DAMAGES BY REASON OF SUCH CONSTRUCTION. THE CITY MANAGER SHALL HAVE AN
<br />ESTIMATE MADE OF THE COST OF SUCH IMPROVEMENT, AND THE APPLICANT SHALL PAY
<br />ONE—HALF OF THE COST AS SO ESTIMATED, AND SUCH SIDEWALK, CURB OR CURB AND
<br />GUTTER SHALL BE CONSTRUCTED PROVIDED FUNDS THEREFOR SHALL HAVE BEEN APPROPRIATED,
<br />1
<br />11
<br />ADOPTED BY THE COUNCIL
<br />MARCH 20, 1950
<br />AYES: MR. ADAMS, MR. BARR,
<br />MR. HADEN, MR. HAMM, •
<br />AND MR. TEBELL.
<br />NOES: NONE
<br />CLERK PRESIDENT
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