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1 them is more than the amount required of the taxpayer, he shall refund the <br /> 2 amount overpaid by a warrant upon the General Fund. If the City Treasurer <br /> 3 finds that the tax paid is less than required, he shall mail a statement to <br /> 4 <br /> the taxpayer showing the balance due, who shall within ten (10) days pay <br /> 5 <br /> the amount shown thereon. <br /> 6 <br /> Section 9: Failure to make return: If any taxpayer fails, neglects <br /> 7 <br /> 8 or refuses to make his return as and when required herein the City Treasurer <br /> 9 is authorized to determine the amount of the tax payable, and by mail to notify <br /> 10 such taxpayer of the amount so determined. The amount so fixed shall thereupon <br /> 11 become the tax and be immediately due and payable. <br /> 12 Section 10: Appeal to City Council: Any taxpayer aggrieved by the <br /> 13 <br /> amount of the tax found by the City Treasurer to be required under the pro- <br /> 14 <br /> visions of this chapter, may appeal to the City Council from such finding by filing <br /> 15 <br /> a written notice of appeal with the City Treasurer within five days from the time <br /> 16 <br /> 17 such taxpayer was given notice of such amount. The City Treasurer shall, <br /> 18 as soon as practicable, fix a time and place for the hearing of such appeal, <br /> 19 which time shall be not more than ten days after the filing of the notice of <br /> 20 appeal, and he shall cause a notice of appeal, and a notice of the time and place <br /> 21 thereof to be mailed to the applicant. At such hearing the taxpayer shall be <br /> 22 <br /> entitled to be heard and to introduce evidence in his own behalf. The City <br /> 23 <br /> ;Council shall thereupon ascertain the correct amount of the tax by resolution <br /> 24 <br /> 25 and the City Treasurer shall immediately notify the appellant thereof by <br /> 26 mail, which amount, together with costs of the appeal, if appellant is unsuccessful <br /> 27 'therein, must be paid within ten (10) days after such notice is given. <br /> 28 The President of the City Council, or the Chairman of any committee <br /> 29 thereof before which the appeal is to be heard, may, by subpoena, require the <br /> 30 <br /> attendance thereat of any person, and may also require him to produce any <br /> 31 <br /> pertainent books and records. Any person served with such subpoena shall appear <br /> 32 <br /> -4- <br />