The Nevada Democrat., 1859-12-14
sat of the estate of John r. Lippett, deceased
Ordinance Number 43.
A ORDINANC LEVNING AND PRO-

n viding for the collection Of City Taxes.
The Trustees Of the City Of NeUdda do OrdaH foocs.
SECTION There shall be, and is hereby levied upon all
and taxable property within the corporate limits
of the city Of Nevada for the fiscal year. ending May 1860
tax of fifty cents upon each hundred dollars Of
sessed value.
SIC. . There shall be- and is hereby levied upon each
male inhabant Of said city Of twenty years of age
and over, the sum Of one dollar as poll tax.
3. II shall be- and is hereby made the duty of the
City Marshal his Deputy, to collect said taxes-said
Collector shall forthwith give notice. by publication in
newspaper Published in this city, that the City
taxes are due and payable and the time and place at
which he will receive the also that the law in
gard TO their collection win be strictly enforced.
SEC T. Upon the first Monday in January 1860, at the
close Of the business hours for that day the tax collector
shall enter upon the tax list roll state
ment that he has made levy upon all the property
sessed in said roll and upon which the taxes have not
been paid. On before the third Monday Of January
1860 the tax collector shall complete list of all persons
and property then owing taxes and the tax collector
in addition TO the tax levied shall collect upon each
arate lot parcel of land and also upon the personal
property of each delinquent, the Of dollar
costs incurred in preparing and publishing the delinquent
list
SEC 5. On before the first day Of February 1860 the
tax collector shall the delinquent tax list to be
published giving the Of the owner Of all real estate
and all Improvements the same, together with such
condensed description of the property that easily
be known and also similar condensed description of any
real estate or improvements assessed to unknown owners
and also, opposite each name descriptions the amount
of taxes including costs due from each delinquent per-
property such list, with the levy thereon as
heretofore provided shall be published for three success
sye weeks in some newspaper or supplement 10
paper published in the city Of Nevada Such publication
shall also designate the time and place of the sale which
shall not be less than twentyone more than twenty
eight days from the first appearance Of the publication
All real estate shall be sold in front of the Court House
door and all sales shall be made by the Marshal or his
deputies.
SEC g. The provisions of the entitled an Act 10 nro
vide for the support Of the Government of this
State approved April 29th 1857 from Sec l6 TO Sec "a
inclusive of said Act shall control direct and re0at
the sale issuance of certificate record and All nrther
proceedings of the tax collector under the foregoing Or
dinance.
SIC T. To enforce the collection of the poll tar s pro
vided in this Ordinance the tax collector NAV seiye so
much of any and every species of property right claim
possession whatever claimed by any person liable to-
and refusing to pay such poll tax will be sufficient to
pay said poll tax and costs Of seizure and may and shall
sell the same, any time place upon giving verbal
notice hour previous to such sale ANY person in
debted to another liable to poll tax who shall neglect or
refuse pay the same shall be liable to paw the same to
such other person. after service upon him by the tax col
eetor of notice in writing, stating the name or names
of the person persons liable and owing such po
tax and may deduct the amount thereof from sueh in
debteness The tax collector after having deducted the
poll tax for which such property sold and the nee
essary fees and costs of sale shall return the surplus or
proceeds to the owners Of the property delivery of the
possession Of the property by the tax collector 10 anv
purchaser, atany such sale shall be sufficient title In
the purchaser without the execution of deed therefor
by the tax collector.
Passed Nov. oath 1859.
T. IT ROIFE Clerk