Democratic banner., 1847-05-31
Town Ordinance.
NO. AZ.
NO. AZ.
Ordnance to prOride for assessing

Be it ordained by the Board of Trustees of
the Town of Louisiana, as follows:
SEc.'1. The Board of Trustees shall
annually, at their first meeting after the All
nual election or as soon thereafter as may
be, appoint some suitable person as Asses
sor for the year commencing at the time OF
said election.
SEC. 2. The Clerk of the Board shall
Immediately after said appointment, make
out a certificate of the appointment, and de-
liver the same to the person SO appointed.
SEC, 8. The said Assessor, before en-
tering on the duties of his office, shall make
oath that he will faithfully discharge the
duties of Assessor, and that he will support
the constitution Of the United States and of
the State of Missouri, which oath shall be
endorsed on his certificate of appointment,
by the officer administering the same.
SEC. 4. The Assessor shall as soon as
may be after his appointment and quallilca.
ton, commence the duties of his Office, and
make a true and correct assessment OF all
the property, or objects of taxation, real
and personal, taxable by law, which shall
have been owned or controlled by the per-
sons ch~argeable Herewith, and being with
il. the limits of the town corporation on the
first day of April next preceding the time
of assessment, and the Assessor shall re-
quire of every resident owner of taxable
property, or the person having the manage
ment thereof, at the time of delivering a
list or statement Of his taxable property. on
oath or affirmation that the same contains a
true statement of all his or her property
taxable by law, and that he has not directly
or indire city, withheld any article made tax
able by law, to the best of his knowledge
and bsief, which oath shall be administer
ed by theAssessor, or may be made before
any other,oficsr authorized by law TO ad-
minister oats.
S. The tax list, or tax book, shall be
ruled in tabular form. the names of persons
to whom property is taxed, to be arranged
in alphabetical order, and shall correctly
describe each and every tract or lot of
ground by number, street, or alley, or 9th
er correct description, to be assessed in
the name of the proper owner, if knwoa,
and if not known to the assessor, TO be as
sessed as "~unknown." 1t slall have a suit
able caption, separate columns for the
names Of the owners, each kind Of proper
ty taxed, the assessed value of each kind,
and the whole amount chargeable to caclI
person., and such other columns as may be
found convenient and useful in practice.
8. The Assessor shall make a demand OF
each resident person, subject to the pay
ment of taxes, for a list or statement Of his
taxable property, and if not seen personal,
Iy elsewhere, the assessor shall call at the
usual place of residence or business of eaci
person not seen elsewhere, and make sai'
demand, and if the owner, agent, or hea'
Of the family subject to such tax be not pre-
sent, the assessor shall leave a written no
tiee with some white person at said resi-
dence or place of business, over the age o
Fourteen years, requiring him to deliver t.
said assessor within ten days thereafter,
written list or statement of his property
verified by oath as required by section four
otherwise the property of the person thu
notified, will be taxed double.
Z. If any person shall fall to furnis
the ~listsrsquired in the last section, with
the time repaired, the assessor shall max
the assessment of his or her taxable proper
~, from the best information no can obtain
and shall assess the same at double tn
proper value thereof, and note underneat
or opposite the same, s'taxed double in con
sequence of not furnishing a list as requir
ed"
8. The assessor shall place on the sam
tax book, the property of nonresident:
and shall ascertain the description and val
ne thereof from the best information he ca
obtain, but the property Of nonresident
shall not be taxed double, unless the asses
sor shah have served the nonresident own
er or agent Of such property with the no
tice required by section six.
9. If any person shall deliver to the as
SCISSOR any false or fraudulent list, the prop
crty therein specified, and all that aught t
have been listed therein, shall be taxe'
triple, to be recovered by action of debt
when ascertained to be a fraudulent list.
10. The assessor shall value and asses
all the property on the tax book, according
to its marketable cash value, at the time 0
the assessment; each tract of land and tow
lot shall be assessed, valued, and liste
separately, and all leasehold interests i
land, for the term of ten years or longe
shall be classed and assessed as lands.
IL. If by any means, any tract of lam
or town lot shall be omitted in the assess