Burlington hawk-eye. [volume] (Burlington, Iowa) 1845-185?, 1846-04-23

O~''S" ~ ''1 e''1 y ->"''S
j, shall be the duty Of the CRY Recorder,
and he is hereby authorized and required.
some time in the mont, al April or May
of each year, to call IN The seyera! mer.
chants and srocers Of said city, and take
valuation of all the goods. wares and mer.
chandise they and each Of them have on
hand, except such as may be OH commits
sion, and keep an accurate accoun, Of The
same in book to be KEEP, by him for tina.
purpose. and The better 10 enable him 10
do this, he is also empowered and requir
ed TO take and administer the oath or az
Grma,ion Of each Of such merchants and
grocers, tina, The accoun, by him rendered
IL true and bona ide account of all the
goods, wares and merchandise such mcr-
chant or grocer has on hand q, the time OF
taking such valuation. excepting those on
commission as aforesaid; and if any mer-
chant or grocer shall neglect or refuse to
render to the Recorder an account of his
neglect or refuse TO lie, said Recorder take
a valuation Of the same. or shall refuse 10
make oath or affirmation as aforesaid to
such valuation when taken, said Recorder
shall report the facts To the City Council
at their next regular meeting subsequent,
TO such neglect or refusal, at which time,
or a, some subsequent meeting the said
City Council shall proceed to determine
by bollo, according 10 their judgmsn, how
many dollars worth of goods, wares and
merchandise the merchant or grocer neg
lectng or refusing as aforesaid, had on
hand at the time of said valuation. those
Oh commission excepted. which estimate
the Recorder shall place in his book with
the other valuations, and which shall he
deemed and held to be, to all inten,s and
purposes whatever, a jus. and accurate
valuation Of the goods. wares and mer
chandise such merchant or grocer neglect.
ing or refusing as aforesaid, had on hand
liable to be valued a, the time of taking
the valuation by the said city Recorder.
Sec. 2. Be IL further ordained; That
the city Recorder shall Immediately after
the valuation contemplated in the frs. sec-
ton Of this ordinance assess upon every
merchan, and grocer of said city sum
equal to twenty-five cents for every hun.
dred dollars worth Of goods. wares and
merchandise. which such merchant or
grocer was found or deemed TO have on
hand at the time Of taking the valuation
contemplated in the frs. section Of this
ordinance, and shall make on, Lis, con.
tanning the name Of each merchant and
grocer with the amount of his goods,
wares and merchandise and the amount OF
tax each is 10 pay, which list he shall
thereupon hand over to the city Collector
taking his recei1, therefor. and if any mer.
chant or grocer shall neglect or refuse to
pay his tax so assessed for the space Of
three days thereafter, the city Collector
shall seize the property Of such delin.
quent, and sell so much of the same as
will pay such delinquen,'s tax unpaid. to.
geiher with the costs Of seizure and sale.
first giving three days notice Of such sale
by posting up written notices of tho same
in two public places Of said city; and the
balance whether in goods OF property un.
sold, or money arising from said sale, he
shall return 10 the proper ewner.
Sec. 3. BE 1t further ordained; That
the city Recorder shall call on the several
merchants and grocers Of said city some
time in October or November Of each
year and take the oath Or affirmation of
each Of them how many dollars worth of
goods. wares and merchandise, those on
commission excepted. such merchant or
grocer has brought into said city for sale
81 thu loct
case any merchant er grocer shall refuse
10 give such information to the Recorder,
or when given shall refuse to make oath
or affirmation, 10 be administered by the
Recorder, that ii is true statement OF the
amount Of the goods. wares and msrchan.
disc brought into said city for sale by him.
since the last previous valuation, said
Recorder shall report the facts to the city
Council at their next regular meeting and
the same proceeding shall thereafter be
had by the city Council, and by the Re
cerder and Collector in assassin and col.
leciing the tax upon this latter valuation,
as are provided for in the first and second
sections Of this ordinance; Provided, tina,
the assessment shall be twenty five cents
on every one hundred dollars of goods,
wares and merchandise brought into said
ciyfor sale al er the fir valuation in April
or May previous.
Sec. 4. BE it further ordained; Tha,
all merchants and grocers opening a store
or grocery after the first assessment, in
April or May, and before or at the time
of the second assessment in October or
Nov. shall be assessed twenty-five cents
on every hundred dollars worth of goods.
wares and merchandise they have on hand
at The lime of opening such store or gro.
Gerry, and the same on all goods. wares
and merchandise brought into said city by
them for sale after Tie frs, assessment and
before or at the time of the second assess
,men,; and all merchants and grocers
opening after the assessment, of October
or November shall be assessed such a
fractional part Of twenty-five cents on
every hundred dsllars as will bear cor
rec, proportion to the number of months
from the time Of his opening TO the ne xt
subsequent assessment in April or Nav;
and the city Recorder shall, Immediately
after any new store or grocery shall be
opened in said city, proceed to take The
proper valuation. and in all respects The