Mountain Democrat., 1857-12-19
CIV OrdInanCc. 40. NO

InlcT and the nttrcnth DAY Ot November, Of each
ycar, ascertain by diligcnt inquiry and rxainina-
ZION the names of all persons, corp0rat ions assori
utiOns, companies, or firms 0Wnng, claiming, or
having po-rrs-ion, charge, or control Of any and
nll property, both real and personal and Of every
Lind or description, within this city, whrh is
subject to taxation by the Laws Of this State and
The cash value Of all such property: And hr shall
list or assess all such property, both real and per
,oral, TO the persons, cOruratl0I, HsSOcatiOn firm
or company, owning the SAME having the pos
session, charge or control thereof; and he shall de
mand from each person, firm, and from the PTrsi-
dent, Cashier, Treasurer, SECRETARY, OF Managing
Agent of each corp0gatiun as-teidtI0n company,
Il statement under oath Of all the real estate aud
DrrsOiIal property Of every Kind and description
within said city owned or claimed by such PRISON,
cUTpOratiOn association, company or firm, or iE III
The possession or under the control Of such per
son, corporation. assoriatoI, company or iirmwth
III said city Of PlaccrNillc.
II any person shall neglect refuse to give IN
der oath the above required list or statement Of
all his property, and Of all til" property he claims
Or has the possession Of; and of all the property
the firm Of which hc il Il member owns, claims or
has the pOsscsoion Of and Of all the property any
corporation, assOciati0n Ur company pf which u"
Is President, Cashier, Treasurer, Secretary m
Managing Agent OWNS claims nr has possession of
Ur il the owner or claimant Of any property shall
be unknown ar he absent, or br non resident Of
said city, it shall tr the duty of said assessor To
make AN approximate estimate of the value Of
such property, taking care that the rrNcnn" Of
said city shall not be- diminished III consequence Of
the neglect refusal " an! part! tn Civ" list Of
property aS above required under oath, and the ~
innate made 10y the asscSOr shall be- final and r0n
elusive, ~ far personal property Is concerned,
unless the party owning or having th" p1sscS,ion,
charge, control Of the same shall the rraittr,
prior to the fifteenth day Of November, or within
three day after, demand for the taxes upon such
assessment shall hr made, ii such demand h" mad"
prior to said fifteenth day Of November, render to
the a-scssur To the Board Of Equalization, I'M
der oath, the statement required hS this -r"iioni
and the Cstimat" mad" 10y the Assessor under thi,
srrtlon shall hc final and r"ncln>lN", III u
gard to real estate and impro'"m"l.'S theron, 'n
less such estimate be changed by the BoaId of
Equalization.
SIC. .. The city Assessor IL hereby authorized
and cmpoW, red To administer the oath r"luInd
under the hret section of this Ordinance.
SEC. 3. II >hL!l hr the dutI of the cItl ar~rs'nr
T. prepare iaN l-t or an>",-mrnt roll. III a M'll
honud book alphabetically arranged, in which h"'h
,hail be- ls;rd or a-~rs,gd all the real estate" aud
Im,pru> nt- thereon, and prrN"Ial property with
IN the corporate limits ut tiI.s tiN, ahd III ndId
book he shah set down NJ >rprr't" c"Iunh>-
Iir,t-rhc names Of all n'I,oi', r"rl'ra'i"n-,
associations, c"mpani,s aud hIu- to "hom proper
II has been d>SC~srd.
Srr,ld-All real estate Wnrd or claimed by
each, aud the impro," ,"mrnts thereon; giving dr>
crlption of such real estate, and Of the Improve
m,nt>, =" that the SANE can h" identified and
known with rtaNundhIc certainty from surh d'N
eruption.
tate, and the improve mcnt- thereon.
luurth-rhr actual cash thlu" of all personal
property ashrssrd To each person, cnrporatl"n. as
smlAtIon, r"mpan! OF trmcA'cPtIng i"pr"'r'"'hts
ul"n pnllir Lands.
fifth ! spare shall bc provided III each book
fer the Equalization column.
SErTIUN !. The terms "rral estate aud "l"r
AoaI prop rfI ~ USED III tins Ordinance, shlIlh"
~ lcfnrd III s"rti"nffth of an act entitled Ian act
~ IruNidr revenue for the snppnrt Of thu govern
1n,i III uf tlI, state " approved Aprl ~, l~'''.
SrC. TN "r before the fifteenth day of \m"m
hrr uf rarh year, the assessor. shall r"nprt" aud
deliver To the clerk ofthc nmmnn Council tax
I-t ar ut roll
tlun II thls Ordinance t" tr made: wh"h h-t 'I,Al
IN sad he certified Ia, fhli, ttur did
correct list uf all the property III sdd ritH -ny"'t
10 ta\ati"n with III" correct >alur thereof, winch
i.t shall he kept opcn for public i-prrti"n IN the
toinunu Council ROOM from ~ "'rl"k \, Vi, to-
n'clmk =. VI. 80 each day tnt III" >par" If h,"dAI.
Ihtr,if,,r, when Il shan =" ''N'i"" u l'' h'N"
80. d. Un ,hr hftc,,,N dr> of y ,"n"r in
Each year, or withuutwo dI!, th"l'ac'r tnr "n
nui. nuurI! >!i ,!''' iMJ sll.tllr pt~"i'- '"'''
lo' icT~ AMI Gul!hrd ,p,,i> vItlIi snId ,ltt, W"o
,,s'hcr with IA" city thlk. -ntiI constitute
Nnard If lpuAlpnt'n fr III" rr.HlL' ~ ct a'''r'
ilrn'>. each of whom >ht tab and ~i,h'' rlI" ~"
usih "i office. The tw" rrr.or- .ptl'"''d ''s'th
Ur with the -a,d c'ti tl'th, >htll "I'hu ~! dt!s
after such rl rtiun, prucrcd To- "rgultr A. l"ild
IT kt,lnl Ia;lnn, and shall gISr p"hl," ltI.'e"i th'
tame " hen thrN VIII meet il tn' tran 1ctIun at
hlsncss, by pnstIL- suth np,.r,s IN al ii"t thir'
public places IA sad 'ht. sad Btud han me-
!nr the transaction Of business not les than four
i,uI more than 'I.h ia, = after ;htt sha!l hhNr"t
canned a, afurc,aid, and shah remain III -'''i"n
from l1u'clnrk An. t" u'cl"h +. VI. of each day
for period "f not lr.s than t"" Ut NOR than t"i
dNs. Amaj"IttI at sad B,Ird SlaIl have r'Nrrt /"
transact bI-Im>.. TIE rliH cl'Ik >hlll he ,c't''h
7, II such Board, Snh 'hal keep n r"r"'d "' itN
rrucr dinIs and nf"thr prts' or a'' ne It itS
members The compensation uf the mcmh' = "f the
Board shall br tiIr dollar, for each one f each
dlN's attt uddnrr, hnt no rump'n nNht III shan Il" all
leNcd tn an, M utlnr of ,aid Board for an! ia!
that lac was not actual, present and assisting III
the hu>lnr.- of said Bpard sand Board shall not
ri for 9th or ~
this section Prov
The hoard uf Equalization shAll have power 10
hear and determine all complaints mad" III regard
10 the asst s-cd value If property, aud may chang"
and correct any valuation either Il! adding th'Irt"
or drductng thrrcfrnm II they deem III" sum IN"d
III the assessment rnl, t~o great "r too small VIII"
thrr sand stun was h>rd b, the uwiur "r a-."s-"r.
such conn pldit may hc made hI any |" Nn, hat
had u ,ard shall not Iurrra," the assessment OF al!
person rCsIding IN tins clt\ without hr-t having
given hlm n"tit" nt AZ least tw" h"ui" thhi the
amount of la. a->c>-mrnt Is bcIu. or about Ia l."
considered hy them. Any member Of said Bard
shall have lnWcr I" administer "aih> 81 hiir'nt-
tinls 10 any person or persons before thtm.-
The City tl,rk shall, during the session pi ,ad
Board or within onc dA, after their final ADJOURN
m"nt, enter upon the assessment roll III IA" spatc
left therefor, all changes and corrections nadr lI
Aad Board, and shall thcrrupnn immediately drhN-
rr the assessment roll ~ curr"ct"d To the tl!
Collector, certified b! him To b" correct.
SIC. :. The city Collector Is hereby authorized
and empowered tn collect all III" taArs Assessed AS
aforesaid, well Us all delinquent "r other taxes
now due said city.
SIC. X. AlltaXrs upon personal property owned
hI Or IN the charge "r p"~>rsSi"h under the con
tTOl Of any person. ir, corporation, association or
COMPANY " ho de not own any real estate ur prriha
ncnt Improvements upon public lands within ;hr
corporate limits uf the Git! Of Fhrcrtlllr. >lall be-
and the same are hereby declared I" b, due and
pay able A. Soon the Assessor shall have listed OF
assrsscd the same; aud the taxes upon all other
property shall be- and the same are hcrrb! declared
J.. and made to be- due and pay able OH the day Sue
tiOn shall finally adjourn.
sec. .. IpUm Receiving the tax list certified
copy Of the assessment r"li from the Clerk OF thC
Council, the Collector shall proceed I" collect all
taxes which remain nncOllcctrd ut the time the
same is delivered tu him, and shall forthwith give
notice by publication IN some newspaper published
i'll said city, that the cltN taxes are due AMI pa!a
bic, and that pay nlcnt Of the will be strictly
enforced. The Collector shall keep suitable, scra
rate and accurate accounts of all moneys and gold
dust, and all scrip, coupons, or other evidences Of
city indebtedness lCahlc for cit! taNcs, rCrri
ned by him for taxes, stating particuarl! the date
Of its receipt the maine Of the prrsonc"r"ration,
association, company or firm from whom the SAME
has been ECcel\cd, whether the same has been re-
ceIed for taxes upon real or personal property, or
for delinquent taxes, With the amount received
upon each species of property, or for delinquent
taxes separated! stated, and the number of any
rcipt given by him for any such tax. lie shall, al
so, OH Saturday Of each week, pay over to the
Treasurer Of said city the entire and full amount of
all taxes received by him during the week upon
which he makes such settlement, and shall deliver
10 such Treasurer the identical moneys, gold dust,
scrip, coupons, or other cNiddnccs of city indebted
ness receivable for taxes received by him for tax
rs during such week, and shall accompany such
payment with statement under oath that nll the
matters and things contained IN his statement
above provided for are correct and true ) that he
has in such account set forth the fun amount Of all
moneys, gold DUST and scrip, couponS, and other
evidences of city indebtedness by linn received for
faxes during the week for which such statement Is
rendered, and that he has delivered to said Treas
al tynlu HI ~.