The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1857-08-13
ORDINANCE 5th.
REVENUE.
BE ii ordained By the city Council Of tie city o
u.

tax exceeding one half of one per cent upon the
value thereof-by ordinance or resolution-lpon ali
the property, personal and real within the limits of
said city subject to taxation under the laws of the
state of Iowa for county revenue including money at
interest or deposit, stocks shares Incorporated
companies, capital employed in merchandise boats
and water craft Of every description not otherwise H.
censed, navigating the Des Mones River and which
are owned in whole part by persons residing in said
city.
Sec. 3 There shall annually be levied upon all the
real and personal property in this city liable by law TO
taxation road tax, equal in amount in each wear TO
the amount which shall be levied by the County Cor,
of Wapeo County for the same year, aa "a property
road tax.
Sec. g. The assessor shall, before the first aav Of
August 1885, and hereafter before the first day OF Nav
of each year. make out list and assessment of ali
real and personal property in the city liable to taxa.
tionand IL hereby empowered to administer an oath
to any person as to the amount and value of his per-
sonal property lie shall also take list of all per
sons subject to a poll tax under the Code of Iowa
See A. So soon as the assessor shall have compile
ted said list, he shall make out sign and certify COPY
thereof and post up the the Post Office in this
city, and shall lay the original list before the city Coun.
Gil at its next regular meeting
| Sec 8. Any person agrieved by the assessment of
his real or personal property shall be heard as to the
same by the city Council at their regular meeting ON
subsequent meeting 10 be designated at said regular
meeting; and the Council shall have full power to al
ter and correct such assessment, to Them upon in
yestigation, may seem equitable and Just .
Sec. O. SO soon as said list and assessment are
corrected and approved by the Council the Mayor
shall endorse upon each list roll the word Ap-
/ proved signing the endorsement as Mayor
Sec. 7. As soon as the list and assessment shall
have been approved by the Council the Recorder shall
make complete copy thereof which copy shall con-
tain the real property list stating the value Of each lot
or parcel OF land and the value the
thereon the assessment Of personal property and the
amount OF each persons real tax personal prop
erty tax and property road tax and shall sign certify
and deliver said copy TO the city collector taking his
receipt therefor specifying the amount due thereon
Sec. s. That all property subject to taxation Inv
said city, shall be listed, far as applicable In the
same manner and under the same restrictions as ra
I nft ha faf. ar o,,.
the manner OF listing and assessing property for reve
nue. purposes. And when any person required 10 un-
der sueh list fails so to do from absence or sickness
ana any person refuses so 20 do take subscribe
the oath required the shall ascertain accord
ing to the best information he obtain the number
and value of the several species of property required
to be assessed, and shall report the names of the per
sons SO refusing to the city Council
Sec. " Any person falling refusing to list his
property according to law shall be liable to double as
sesslnent.
Sec. 10. The collector shall Immediately after re-
ceving the assessment rolls notify the payers
the city, by publication in some newspaper published
in this city that said rolls in his possession and
that the taxes are required to be paid forthwith and
at the END OF three days after said publication he Shall
proceed to collect the same, giving receipt to each
person paying his taxes, which receipt shall express
the amount paid in scrip in any other manner sep
eratey, and also the date of the payments and shall
also mark the word paid" against the name of every
persen unknown owner when the tax Is paid and he
shah preserve duplicate in the margin of the receipt
given each person, and shall deliver the same to the
| Council with the assessment rolls s-- -
Sec. Ill. The collector shall on the first Monday
In FEBRUARY in each year, file with the Recorder com
plete list OF all the city lots out lots grounds or par
GELS OF ground upon which the taxes under last prev
Gus assessment remain unpaid, and the Recorder shall
! lar meeting
Sec. H. All taxes uHon any real estate In the city
remaining unpaid shall draw interest at the rate Of
twenty-five per cent per annum, from the first day of
February next succeeding the assessment.
Sec. ID All real estate in this city ulon which the
taxes shall remain unpaid for the space of one year
fon the irst aay OF February next succeeding the
sessent, shall be sold for the of sa III taxes
| See. IL The city Collector shall give notice of the
sale of real property Aforesaid by publication there
Of once week for four weeks, in newspaper pub
ished IN this city, the first publication of which shall
be at least four weeks before the sale Such notice
shall contain notification that all the estate in
the city liable 10 be sold for the payment of taxes for
the year tnamng ID upon which the taNes remain I'M.
paia VIII be sold, at time and place therein mention
hours OF nine O'Clock in the forenoon and five o'clock
in the afternoon, aud may be adjourned from day 10
day (smdaJs excepted until all the real estate is
! Sec 49, lie who bids to pay the amount due for
the least quantity of land will be the highest bidder
and the manner of aseertaining the portion bid for
shall be as il the state revenue Law.
Sec Il. II 10 one bid and pay the Collector the
amount required to be paid as aforesaid on any real
estate, the Treasurer shall make out TO the city GER
tihcate similar TO that given to other purchasers ana
such sale TO the city shall have the effect if
Sec. Is. Should any person so bidding fail to pay
the amount due the Collector shall again offer said
real estate Tor the sale closed: if
closed he may advertise it specifically and by descrip
ton, by written notice posted up in the posoitice
in this city, at least one week before the sale and aain
sell the same as aforesaid the Collector may recov
er the amount bid from the purchaser in an action
brought in te of the city against the purchaser
Sec. ~ Real estate sold as hereiubefore provided
may be redeemed AT any time within year after the
sale thereof by payment to the city Treasurer of
the amount paid by the purchaser said sale togeth
with an interest thereon at the rate of twerfyfye
per cent per annum, which shall be paid by the
Treasurer to the purchaser upon his delivering u to
the Treasurer the certificate received by him at said
sale.
Sec. 90 Ifony real estate sold as aforesaid be not
redeemed within the time an in the manner aforesaid
the Treasurer shall mako and deliver to the rur-
chaser deed therefor, conveying the same to the In
diyidual purchaser che city as the case NAV be
which deed shall fecite substantially the amount Of the
tax, the year for which 10 assessed the day and
year ofthe sale the amount for which the real estate
was bid Off full description of the estate conveyed
and the name of the purchaser.
Sec. q. For each deed to an individual purchaser
the purchaser shall pay into the Treasury the sum of
one dollar and shall also pay the fees for
Sec. o. The deed to the city shall embrace all the
real estate bid of to the city at any sale and not
redeemed, and the shall be recorded In the Re-
corders Office of Wapello county. ea
Sec. 20 Deeds for property purchased by individ-
uas may be made to the holder by written transfer of
Sec "a If any person shall neglect or refuse to
his personal property tax after demanded by the
Collector, the Collector shall levy upon much of the
personal property OF said person shall be
to pay said tax, and shall sell the public ven
due first giving three days notice of such sale by post
Ing notice thereof in the postofce In this city
Sec 20. The property road tax of persons neglect
ing or refusing to pay the same shall be collected from
the personal property of the recusant, in the same
manner the personal property tax person
have personal property liable to taxation the same
shall be collected from his her real estate In the
same and at the time with his or her real
estate tax.
Sec g. That all transient merchants or erocers
nonresdents Of this city who shall hereafter expose
any goods, wares merchandise for private sale in
said city, shall pay tax thereon to the same amount
as are paid on the same commodities by resident ven
ders Of the same kind of goods
See. ~ That Is made the duty Of every such tran
sent merchant grocer within twenty four hosrs af
ter opening out his stock to advise the city Assessor
of his place Of business, who shall thereupon proceed
Immediately to assess said stock and determine the
tax the which shall be placed In the hands of
the city Collector, who shall Immediately collect the
same, precisely in the same in of resi-
dent merchants and grocers provided by city ordi
nance and in default of such tran
sent person advising said Assessor within twenty
hours as aforesaid such person shall forfeit and pay to
the city penal of not than hundred dol
lars and costs of suit if be brought to collect the
Attest, ID. +. GAYLORD, Mayor.
JAMES d. DEvIN, Recorder.
Passed June LIST, 1851 n33-2t