The miners' express. (Dubuque, Iowa) 1849-1854, 1852-06-02
CITY ORDINANCES.
An ordinance to lay Taxes and dcfsay Cur.
rent Expenses.

the city of Dubuque That, for the purpose Of
delaying the current, expenses Of the city of
Dubuque, tax oftwenty i've cents on each one
hundred dollars worth OF property taxed shall
be annually levied on all the real and personal
property within the limits Of the city, subject by
law to taxation.
SIC 2 That, the CITY nssessor, shall on or be-.
fore the first dav of June in each year, make
out list OF all the rea! estate ard personal pro-
perity liable to taxation in the City, together
with, an assessment thereof at cash value, with
the improvements thereon, and such assessor, is
hereby authorized to administer an oath TO any
person as to the amount Of such personal pro-
pertr, wherein he may deem 1t expedient.-
Said list shall set forth the name or names, Of
the owner or owners, of each lot or parcel of
ground and the value thereof with the improve
ments thereon or if the owner is not known,
such lot or parcel of ground shall be described
as belonging to "owner unknown and shall
express thu amount ct personal property BY It's
value in cash under seperate heads, as requir-
ed in the assessment. for county and state pur-
poses,
SEC. 3 Any person agrieved by the assess
ment Of his real or personal property, shall pc
heard by himsefor his agent as to the same, by
the city council at their first re gular meeting in
the month of June in each year, or at some sub
sequtnt meeting to be designated at said regular
meeting and not after, and the said city council
shall have full power to alter and correct such
assessments, as to them upon investigation shall
seem equitable and just-and SO soon the
same, is corrected and approved the Mayor shall
endorse upon the Same. "Approved' and sign
the same.
SEC 4 That, as soon as the list shall be APP
proved and endorsed, the recorder shall proceed
forthwith to carry out, in seperate column the
real estate and personal property tax above pro-
vided and when the same is completed shall sign
certify and deliver the same to the city collector,
taking his receipt therefor specifying the
| amount OF taxes, due thereon and the amount OF
each class Of taxes thereon stated.
| SEC. 5 That, the collector on receiving such
assessment and tax list shall forthwith give
notice, by publication in the city papers, tina,
the same are in his hands for collection and shall
| continue such notice for three weeks, and shall
in such notice. designate the place which shall
be some convenient place in said city where and
the terms of each day when he will be prepared
to receive such taxes, and it shall be the duty
Of all persons, to make payment at the place SC
designated. But nothing in this section shall be
construed to prohibit such collector at any time
from making a personal demand for such tax
and on ne glect REFUSAL from proceeding at once
to enforce collection by distress and sale Of pro-
peIty as hereinafter provided.
SEC The collector shall Immediately afte
receiving the tax list proceed to collect the same
forthwith giving to each person, who shall pa,
his taxes a receipt which shall express the tax
and amount paid, and the amount paid in cash
and the amount paid in scrip, seperately-ant
the date of such payment, and shall mark til,
word "paid" on said list against the name O
every person unknown owner, whereon tn,
tax is paid, and shall preserve duplicate Of sucl
receipt and deliver the same to the council will
his return of the tax list.
SEC That, if any person shall neglect, o
refuse to pay his, or her tax after demand by tn
collector, the collector shall proceed to levy AM
collect the same by distress and sale Of any per
sonal property belonging to such person liabi
to taxation, which sale shall be at public vendu
after posting FIVE days written notice thereof a
three public places in said city one of whic
shall be at the post office.
Sec. 8 The collector. shall on the first Mon
day in October in each year return to the cit
council complete list Of all the city lots on
lots or parcels of land upon which the take
under the last previous assessment, remain u,
paid and all such taxes shall thereafter be con
sidered delinquent and shall draw interest at tn
rate of twenty Ave per cent, per annnm, fror
the first Monday In October ne t succeeding tn
assessment. re-
SEC. 9. The collector shall receive the ia xc
due upon any portion Of the Delinquent list a
any time previous to the snie Of the property 70
the non2ayment of the taxes giving such re
ceipts before provided and preserving dupli
cate thereof.
SEC 10 All real estate in this city upo,
which any taxes shall remain unpaid and delin
quent on the first day of October in each yea
next of the assessment, shall be sold for tn
pay me nj Of the taxes uppad at The time Of sale
SEC. IL The city collector, shall as soon
may be after the first day Of October in eac
wear. give notice of the sale of such real csa
as aforesaid by publication thereof cnce n wce
in the city paper, for four wceks-the first pub
lcaiion Of which shhll be al least tour week
before the day Of sale, and BY putting up cop
Of such notice--shall contain n notification tia
all the real estate in the city liable t" be 50,
fer the payment ofdelinquent taxes. fer the yea
(nsmng ~ upon which he taxes remain unpai,
WILDE sold a, time and place therein spacii d
SEC. IL Such sale shall take place between
the hours of nine o'clock in the forenoon am
five o'clock in the afternoon and nav b" I'D
j,urr ed from day t. day Sundays excepted I'M
I'll all such real estate is sold
SEC, Is. The collector sha'l proceed mt In
time aud place.. and on the dar spccifst
in sad notice, TO sell said l,al es'at.
at public auction to the highest bidd
er, or much thereof as will pay the taxes
with interest and costs of sale assessed thereon
and shall givc TO each purchaser on receipt .
the sum bid certificate, stating that wherea
the taxes assessed on the property therein nan e.
for the year (naming it) unpaid and the sait
real estate having been duly advertise fer sal.
in conformity with the ordnance of s1d city
therefore said real estate was the day (nam
ing the date of sale) sold to (namng purchaser
: for the amount of taxes, interest and cost due
thereon (naming the amounD and stating als
the date of the notice of the sale and the news
papers in which it was published and the re
ceipt of the amount bid.
SEC. IA That if any lot, or lois, or piece o
land when exposed to sale as aforesaid will no
bring the amount Of taxes interest and cost
due thereon the same shall be bid off to the cit,
of Dubuque tor the amount SO due and the col
lector shall give the Recorder for the use of tn,
city certificate therefor as above provided ant
if any person at such sale as aforesaid shall fai
forthwith on demand to pay the amount by hin
bid on the sale ofany Lot or prlce Of land struck
off To him or her, the collector shall again offe
the same for sale on the same day if sutficien
time remains, and If not then the sale shall b.
adjourned to the next day and he shall ther
again offer the same for sale, or the collectn
may recover the amount BIZ in an action brough
in the name of the city against such purchaser
Sec. Is That, it shall be the duty Of the cit,
collector to keep list of all lands sold for tax
es, in book to be provided by him for tina
purpose in which he shall enter each lit, nut lot
r parcel Of land sold and the amount Of taxes
and costs, the same within two years after ale
by paying to the city treasure The amount paic
by the purchaser or for which it was STRUCK
off to the CITY with the amount of all snbse
quent taxes paid on the same with interest ther,
on at the rate oftwenty five per cent per annun
and the treasurer shall pay such sum 10 the pu
chaser or his or her assignee upon the surrende
of the certificate Of purchase received at the
| Sale.
Sec. II That amy real estate sold as above
provided it be not redeemed within the time ane
manner aforesaid, the city collector then in Of
| fee shall on demand, make and execute ant
deliver TO the purchaser, or his assignee on iht
production Of the certificate duly assigned a
deed, therefor conveying the s,me to the pur
chaser, or his assignee, or 10 the city, the
may be; which deed, shall rccite substantially
the amount Of tax, the year for which it was
assessed. the day and year Of sale, and the am