Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1860-06-02

| IeCoNSt0O eRhIoSt nIo ana BIS 00o090 u
in an action brought in the District Cosst
by the city Of Sioux City, and Ne pro-
cesds Of such 6ss shall 60 into The city
Treasury.
Sec. 2G. The city council shall consti-
tuts Board Of Equalization Of The assess
nent and snail equalize the assessment,
substantially in the same manner as the
couhty Bed of Equalization, at their
FIRST meeting in July, after the assessmep,
has been delivered to the Recorder, the
city council shall by resolution levy the
requisite taxes for the current year in &C.
cordance with law.
Sec. q. Immediately after the levy Of
such taxes the Recorder shall place the
assessment in the possession OF the city
Marsha! who shall proceed at once to give
notice by publication in the city paper OF
the assessment and levy of the tax and the
rate thereof, in general terms without the
name or description Of the property, and
shall continue snch notice for thirty days
during the said thirty days any person
asr'eved by such assessment may appear
before the Council, which may correct the
same in such manner as MAJ seem to
said Council just and equitable.
Soc. %. The city council shall furnish
the Recorder with suitable book properly
ruled and headed. with di,,inc, columns
in which to enter the names Of tax payers.
description Of lands number Of acres and
value, number OF town lots and blocks and
value, value Of personal property, and
each description of tax, a column for polls
and one for payments, into which book the
Escorder shall aft the expiration of the
thirty days notice.Sy the Marshal, Of the
assessment and levy Of tax, and before
the FIRST Monday in November, transcribs
from the assessment book the names OF
tax payers with the description of proper
~, but in cases where the owner is I'M
known, the property shall be put down to
" Owner unknown and carry GU, in II
column By itself the amount of each DIFF
ferent kind Of tax, and after adding up
each column, shall carry forward the sew
eral amounts. showing n summary o! the
total amount Of each tax.
Sec. 20. The Recorder may correct any
clerical or ether error in the assessment
or tax book, and when any such correction
eGecting the amount Of tax. is made after
the books have passed into the hands OF
the Marshal, he shall charge tho Marshall
with sums added to the several taxes and
credit him with all the deductions there
from and report the same to the City
Council.
Sec. 30. An entry shall be made upon
the tax list showing what it is and for
what year it is, and the Recorder under
the direction of the city council shall A.
,ach thereto a warranty under his nd
and the seal Of the city. in general terms
requiring the city Marshal to collect the
taxes ther"in levied according to law. and
no informally in the above requirements
shall render any proceedings for the col.
lection Of taxes illegal. The Recorder
shall deliver the tax book to the Marshal
by The first Monday in November, and
take his receipt therefor, and such list
or book shall be full and sufiicie mt author.
ity for the marshall to collect taxes there
in contained. But if the list be delivered
to the marshal after the time above speci-
fed the proceedings shall nevertheless be
deemed regular SO far as affecting the
validity of taxes or sales Of property under
this ordinance.
Sec. 81. If the city Recorder shall faiI
or neglect to perform any Of the duties
required of him by this ordinance he shall
be Fable to fine Of not less than twenty.
FIVE dollars no. more than four hundred
dollars to be recovered in IN action bro
in the District Court by the city Of Sioux
City, or by the party injured thereby.
against him and bis bondsmsa, the pro.
ceeds Of such fine shall - into the city
treasury.
Sec 80 The Marshal after receiving
tn" tax book for each year shall enter
upo" the ZANE in separate columns oppo.
site eacn parcel Of real property or per.
sons name, on which or a. anst whom
any tax remains unpaid Cor either Of the
preceding years, the year or wears for
which delinquent tax remains due and
unpaid.
Sec. 80. So soon as the marsha receive
he tax book from the Recorder. h. shall
! forthwith give notice in the city raprr hat
the same is in his hands for collection and
shall in such not ce state the rate Of tax.
the place where and the time When. he
will be prepared to receive taxes, and
shall continue such notice for thirty
da"s
Sec. 81. After the expiration Of said
thirty days the marshal shall proceed to
collect taxes, and the list and warrant shall
De his au'h1r.ty and justification asains,
any illegality in the proceedings prior To
receiving the list, and he is required 10
attend at his office during the usual basil
ness hours. and he is authorized and re
CURED to collect SO far as practicable the
taxes remaining unpaid on the tax books
OF previous Years.
Sec. 30. J. shall be the duty of the
marshal to assess any real property sub
ect to taxat on which may have have been
omitted by the Assessor or Recorde-. and
10 collect ta"es thereon, aad in such cases
he is required to note opposite the tract
or lot assessed the words, assessed by
Marshal"
Sec. SO. In all cases where real proper.
ty subject to taxation, shall not have been
assessed by the assessor, or other proper
officer, it is hereby made the duty of the
owner thereof by himself or agent TO have
the same properly assessed by the marshal,
and to pay the taxes thereon. and any
failure of the owner to have such property
assessed. Or to have errors in the assess
msnt corrected and no irregularity, error
or omission in the assessment Of such
property, shall effect in any manner the 10.
gallty Of any taxes levied thereon, nor eff
feet any right or title TO such real proper
sy which would have accrued to any party
claiming or holding under or BY virtue Of
a deed executed by the marshal ~ pro.
vided for by this ordinance had the assess.
lnent Of such property been in all respects
regular and valid and il cases where the
assessment Of any real property subject to
taxation shall have been omitted, the As.
sessnent thereof may be made by the
nm rSkal M apv TINA he fnra tha sal> &c ~.