The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1857-06-11
ORDINANCE 5tis.
-a-.s8- n - REVENUE. ~ -
Be It ordainei By the City Council Of he CT!

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BE- II ordainei BY the City Council Of he City
Of O, tumpa,
Sec l. That the city Council shall levy an annual
tax, not exceeding half of per cent upon the
value thereof-by ordinance or resoiution--upon all
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
interest or deposit stocks shares Ia
companies, capital employed in merchandise, boats
and water Graf, OF every description otherwise Il.
censed navigating the Des Moines River and witch
owned in whole or In part BY residing in
said city.
Sec. Q. There shall annually be levied npon all the
real and personal property In this city liable by law to
Taxation road tax, equal in amount in eaclyear to
the amount which shall be levied BY the Couay Court
OF Wapeo County for the same year, as a property
road tax. E@ ta @ ~ HeEs
Sec. 8. The assessor shall before the first day Of
August 1851 and hereafter before the first day Of May
Of each year, make list aud assessment Of all
real and personal property In the city liable TO taxa
tion-aad is hereby empowered to administer oath
to to the amount and value Of his
al property. He shall also take list OF all persons
| subject to q poll tax under the code Of Iowa.
See SO soon as the assessor shall have completed
said list he shall make out sign, and certify copy
thereof and post up the at the Post oce in this
city, and shall lay the original list before the city Cou
Gil at Its next regular meeting. -
Sec. o Any person agrieyed by the assessment Of
his real or personal property shall be heard as to the
the 2nd Monday In August in each year, or at some
subsequent meeting TO be designated At said regular
meeting; aud the Council shall have full power ats
CATION may seem equitable and just. 1873
Sec. g. So soon said list and assessment are
corrected am approved by the Council, the May or
shall endorse upon each list roll, the word ]" APP
proved" signing the endorsement as Mayor.
Sec. T. As soon as the list and assessment shall
have been approved by the Coun Ill the Recorder shall
make complete copy thereof which copy shall con-
tain the real property list stating the value Of each lot
parcel Of land and the value OF the improvements
thereon the assessment Of personal property, and the
amount Of each real estate tax prop
erty tax, and property road tax, and shall sign certify
and deliver said copy to the city Collector taking Ibis
receipt therefor, specifying the amount due thereon.
Sec. g. That all property subject to taxation by
said city, shall be listed far applicable In the
same manner and under the restrictions as re.
qured by the laws Of the State Of Iowa In relation TO
the Of listing and assessing property for rese
nue. purposes. And when any person required to I'M
der such list fails to do from absence sickness,
and person refuses to do TO take or subscribe
the oath required the shall ascertain accord
ing to the best Information he can obtain the number
value OF the species OF property required
to be assessed and shall report the names Of the per-
sons 80 refusing to the city Council a#@s IA
Sec. 2. Any person failing or refusing to list his
property according TO LAW shall be liable to double
sessment =, -. 49,
Sec. 10. The Collector shall Immediately after re.
csiying the assessment rolls notify the payers OF
the city, by pubiicat in newspaper published
IN this city that sssd rolls In his possession aud