White Cloud Kansas chief. [volume] (White Cloud, Kan.) 1857-1872, 1859-11-10
City ordinances.

prescribing his duties, and regulailnl
the assessment Of property snDlee1
| taxation.
SECTION /. Be it ordained BY the Mayor sn'
Councilmen Of the City of White Cloud Ina
At the frst stated meeting of the City Counei
in each year after the present, 1t shall be tn
duty Of the Council by and with the advice an
consent Of the Mayor, to appoint eompeten
person as Assessor, who shall have resided Il
the city at least three months prior to his ap
pointment, and the person 50 appointed, shall
before he enters upon the duties OF his once
give bond 70 the city in the sum OF Three hun
dred Dollars, With two securities, 70 be sPpeoV
ed by the Mayor, conditioned for the fhithfu
discharge Of his duties
SEC. 2. The said Assessor, before entering
on the duties of his office. shall take and sub
scribe an oath, faithfully to discharge his re-
spective duties to the best Of his knowledge ana
ability.
SIC. 3. The Assessor shall enter upon th'
discharge of his duties, after the present year
on the first Monday Of. May, in each year, anC
shall make such preparations as win enable hin
to assess the property within the limits OF the
whole city-repairng and correcting the plat o
the city, and procuring from the County Recor
der, an abstract Of All conveysnces Of record
uuauC Nttuiu the CITY UuftuS viz PtSNCNhA6 yNoA
and changing the plat of the city to correspond
with such conveyances-
SEC. 4. On The frstof May. in each year, the
City Register shall deliver to the Assessor, the
entire preceding assessment-list Of the city
which list shall be returned to the Register with
in two months.
SIC. 5. The Assessor shall, on the second
Monday Of May, succeeding his appointment
proceed to examine and assess all property
within the city, subject to taxation, at its cash
value, to be determined by the assessor. and
shall make out suitable book, which shall con
tain a list of all such property, and Of personi
chargea5le with poll tax, describing in sepa'
rate columns the kind of property, and where
the same is real estate, giving the quantity
metes and bounds, and the value Of the ground
with the improvements on the same, If both
are owned BY the same person, and when real
estate is leased or rented, the owner thereof il
authorized to list il with the Assessor in pro-
portions as it is leased or rented.
SEC. 6. Said list shall be made out BY Blocks
according to their numercal-order on the city
map, in the City Registers Office, and such 9TH
er designations made as will enable the COllse-
tor readily to find the persons who pay tax.
SEC. Z. And the Assessor is authorized to
demand of any person owning or having chargS
of any taxable property, as agent, guardian, OF
in any OthSr fduciary character, = list Of such
property, with such description as will enable
him to list and assess the same; and shall have
power, and is required, when not satisfied with
said list, to examine the party under oath touch
ing the same.
SEC. 8. IL any person refuse to list the prop
erty aforesaid, or TO testify under oath a. re-
quired concerning the property belonging to
them or under their charge ; or to deliver .
correct description Of their property at the Of
fee of the Assessor, within ten days after such
demand shall have been made; or wilfully omit
any property required to be listed from the list
furnished BY them, the whole property belong
ing to, or under the charge of such person, shall
be assessed at the market value put upon il BY
the Assessor.
SEC. 9. II the Assessor End property within
the city limits, the owner of which is unknown,
after using due diligence to ascertain the same,
and failing to do so, he shall mark the property
as that of an owner unknown.
SEC. 10. The Assessor shall use all the means
to discover any taxable property which has not
bee2 assessed in any previous year, and the same
shall be assessed for each year in which it has
been omitted, and the Assessor shall note the
same upon his assessment list.
SIC. IL. II shall be the duty Of the Assessor
to make return to the City Register, on rbefore
he first day of August, in each year, Of the as
sessment of all the property within the city.
SEC. ~. The Assessor, for the present year,
shall enter Immediately upon the discharge Of his
duties, and make return by the 18th day of July
next.
SIC. IS. ANY error in the assessment Of pro-
perty may be corrected by the Register, by and
with the consent of the Mayor: the party 90 err
roneously assessed, fling an affidavit with the
City Register, stating the facts and particulars
in addition 10 each erroneous assessment.
SEC. IA. Upon the receipt Of the assessment
list as aforesaid, the City Register shall notify
the Mayor and the members of the Council, who
shall thereupon hold meeting to hear and de-
termine all appeals from the assessment, and to
correct all errors that may be found in the list,
and ten days public notice shall be given by the
Mayer, of the time and place Of meeting for
hearing such appeals.
SEQ. Is. The Assessor shall attend the Bond
during their sitting as court of appeals, and
furnish any information in his power in relation
TO the property in any assessment from which
here may be an appeal, and shall correct the
plats of the city connected with the assessment,
and also in the City Registers Office. He shall
also, when required by the City Council, make
out list of all real estate which may be in ar
rears with the city for taxes, and if necessary,
ascertain the owners, and do and perform such
other duties connected with his Office a. the
City Council may direct.
SIC. g. All persons who considerthemselvss
aggrieved by the assessment Of property may
appeal to the said court of appeals: every ap-
peal shall be in writing and state specifically the
grounds of appeal, and the matter or thing
complained of; and no matter unless 90 stated
shall be considered by the court.
SEC. H. The Court of appeals shall hear and
determine in 8 summary way all appeals, and
any errors they may discover in the as
sessment lists, and may increase or lessen any
"a they may see ht. When the
Board, sitting as a court, shall have corrected
and adjusted the list. the Mayor shall certify the
same, and deliver the same 80 certified 70 the
City Register.
SEC. H. When the said list has been 90 re-
ceived, the Register shall run out the same and
enter in an appropriate column the amount of
tax due from each person he shall, a. sooA
thereafter as possible, make out . plain copy
thereof, authenticated by the seal Of the city,
or until city seal il provided, BY q scroll, and
deliver thesame to the Collector, and take his
receipt for the aggregate amount thereof, and
charge the same to him.
SIC. 10. Any errors in the extension Of such
list which may at any time be discovered, may
be corrected BY the Register, either before "
after the payment Of the erroneous amount.
SIC. 20. Il shall be the duty Of the Collector
10 report to the Register all changes Of owner
ship in real estate which may come 10 his
during the time be IL collecting the
real estate taxes and thereupon the City Reg
ster shall correct the plats Of the city, connSS-
ed with the assessment, accordingly.
SIC. 81. The Assessor shall hold his once
ior one year, or until otherwise provided BY the
Council, or unless sooner removed by the May