Des Moines courier. ([Ottumwa] Iowa) 1848-1854, 1851-03-28

Sixth-All Churches with the Lot be.
longing thereto, The furni,urd thereof: and
all burial grounds, tombs, and rights OF
burial.
SEC. 4th. The assessor shall require
each person IN the Town to give.in--
First-All his Town lots, with the
numbers thereof.
Second-All capital empbyedin Mer-
chandize.
Third-All Mills, Manufactures, Dis
tlleries, Carding Machines, and Tan
Yards, with the stock employed.
Fourlh--Numbers of Horses neat
Cattle, Mules, Asses, Sheep, and Hogs.
Fifth-All Carriages and Wagons.
Six,h-Ail Watches, Piano Fnrtes,
personal property by its value, (which
shall include nterestin the capital stock,
undivided profits or means of every
company incorporated, or unincorpora-
ted:) as also all right or interest in any
vessel or boat; all gold and silver coin
fand bank notes III actual possession; the
valce of every claim or demand for. mo-
ney or other consideration, every annai-
ty, together with all monies invested in
property of any kind, and secured by
Deed, Mortgage, or other evidence, OF
claim: Propided, that each person Civ.
ing in his list may deduct, fiom the
amount of money due him, the amount
which he may owe, so as TO pay taxes
only on the excess. The valuation of
property shall be its real worth in money,
and not what it would bring at auction
or forced sale. -...tg.. .-..... .s,,. .-. ....
SEC. 9th. All taxes on real estate shall
be assessed 10 the person who shall be
! the owner, or in possession thereof al
/ the time Of assessment, aud i'm cases OF
Morlgaged real estate the Morigagor
shall for the purposes of taxation be
deemed the owner: and when personal
property is Mor'gaged or pledged, il
shall for the purpose Of taxation be deem
ed the property of the party who has
the possession. ....r.. .s..t .... .........
SEC. 9th. Partners in mercantile or
other business may be jointly taxed un-
der the partnership name for all capital,
personal and real property employed in
such business, and in case of being so
taxed, each partner shall be liable for
the whole of the tax.
SEC. 9TH. II any person shall refuse
or neglect to furnish the assessor with a
list of his taxable property, as required
|, by this Ordinance, the assessor shall OBJ
tain, by the hes, means in his power, the
taxable property belonging to such per-
son and the value thereof, and as a pen
ally for such neglect or refusal he shall
assess such property at double its value;
and for the purpose of ascertaining the
amount and value of the property of
any person, the assessor shall have pow
er TO swear or affirm such person TO an
swer truly such questions as may be
put to him relative to such matters. ...s
SEC. 9th. II any estate or property
has been omitted Or intentionally conceal
ed in any previous assessment The same
when discovered shall be assessed accor-
ding to the provisions of this Ordinance,
for such time as said property or estate
shall have failed of being assessed.
SEC. 9th. The assessor shall on or
before the first day of June in each year,
file in the office of the Clerk of the
Board OF Trustees, the original assess
men, list made by him, added up SO as
to show the total amount of each kind
of property, and the whole assessment,
and give public notice that all persons
feeling aggrieved by such assessment and
desiring an abatement, must appear be-
fore The Board of Trustees a, their sec.
ond meeting in June.
SEC. 10Th. Any person feeling him
self aggrleved by the assessment of his
property, or the property of one for
whom nc Is agent may appear before the
Board of Trustees, at their second meet
ing in June, and present their grievances;
Prorided, that the Board may take fur
Their time Tor hearing such applications,
should they deem il necessary. ,.,... ID. A.
SEC. llth- The Board of Trustees at
their second meeting in June of each
year, after having examined the assess
ment rolls, and heard and decided upon
such application as may be made for
abatemen. Of assessment, proceed TO
cu,h tuh 10 DC
defray the expenses of The Town govern
meni: Prouided, such tax shall in no
case exceed fifty cents on The one hun
dred dollars. .-
SEC. 18th. The Board of Trustees
may cause any person, claiming an abate.
tnent of assessment, together with such
witness as may be introduced, to be
sworn in relation to The amour, and val.
ne of his property; and may increase or
diminish the same as they may think
justice and right require; aud the Clerk
of the Board of Trustees is hereby an-
lhorIzed and empowered to administer
all oa!lls which may be necessary under
this section.
SEC. 18Th. Immediately after the lev
ying OF The tax by the Board, the Clerk
shall make out a correct list Of the taxes
due upon the lots and other property of
residents and non-residents. to which he
shall attach his warrant dire citing and re-
curing the collector to proceed and col
lee. said taxes therein levied. and shall
take the collectors receipt therefor. ..
SEC. l4lh. There shall be elected, by
the President and Trustees of the Town
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