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

S'es he 70 suuitdDiy UT I0gAIIy DOuaO 70
pay, and SO much Only as he believes he
will be compelled to pay or account Of the
inability OF the principal dsbt9r and it
there are other snreties able to contribute,
then so much only as he in whose name
the list is made will be bound to pay but
no person will be entitled to any deduction
on account Of any obligation Of any kind
gwen to any Insurance comnany TO- gre.
miums OF inSdraaee, aDs on account o. any
unpaid subscriptions TO any institution,
society, corporation or company.
See. l. Any person owning or having
III his po<sessioa, or under his control
within sh's city with authority to sell tn.
same any personal property purchased
either IN oc out o. ths city, with view of
Is Being .oId a, an advanced price or pro,
1T. or w7'ah has heea cons. z ned 10 him
irom a"F place out OF this city, :or the
purpose Of b 'irE sod within the same.
shall be held 30 c merchant for the pur-
pose OF this ordinance, snch property shall
De listed 'or .H.a'iOn, and in est mating
the vase thereof tho merchant shalt take
The avorace va!"e Of such propcrtyin h;Gpos
session or under his control durinc The
nezt year previous t. the time Of assess
ing aud If he has not been engaged in
bus ness so long then lie shall take the
average duing slch line as he shall have
been engaged aud if he be commencing,
be shall take The value Of the property AZ
the ''me of ass cssrlcnt.
Sec. II. Any person who purchases,
receives, or holds personal property Of any
description ;or the purpose Of adding TO
the value thereof by any process of ma
nu'ac;aring, refining. purifying, or by the
combination Of different materals, with
he view Of making gain or profit, by so
doing and bysellng the same, shall be held
to be q manufacturer FOR the purpose os this
ordinance, and he shall list for taxation
the averaZG vaIac Of such property in his
hands. cs'ina'ed as drec.cd in the pre-
c"ding s"' t,on but the value shall be es-
Imated unon tho 2 materials only which
enter into the combination of mauutac-
ture.
Sec. -. my person act ny as the agent
o! al the, "ad having in his possession
or Under h,s con:ro! or management, any
money, notes. credits. assets or personal
properly, belonging to such other person,
with Y Q" 0! Investing or loaning, or in
AM other manner using the same for pc
cuniary profit, snail be required to list the
same at the real value: and such agent
shall he personally liable for the tax on
the same. d il he refuse to render the
list O. swear 10 the same, the amount OF
such money. property. notes or credits.
nay be listed and valued according TO the
best knowledge ard judgment Of the 40.
ssSsor subject 10 the provisions Of section
twenty-five Of this ordinance.
Sec. /. Each year. at the first regular
meeting the City Coancil elect, there
shall b. elected by said Council one City
Assessor. who shat hold his Office for one
year, and Gati his successor is elected aud
qualified.
Sec. l.. Such assessor before entering
upon the duties Of bis Office, shall give
bond 20 be approved by the City Council,
III the sum of five hundred dollars payable
20 the ci'% Of Sioux CITY, coniitiorei TO-
TIE tlithiul aad impartial discharge Of the
duties Of his office, which bond shall be
fled and preserved by the City l:ecorder.
Sec. IL. II the Assessor shall fail to
give the bond as required in the proceed.
ing section. o. shall fail to take the oa,l,
Of Office within ten DAYS from the date of
his election tho Office shall be considered
vacant, and the City Council shall elect
some suitable person to fiji The vacancy,
and the person 30 elected shall hold his
eice until his successor is elected and
qualify
Sec. II. AM person elected an assessor
as herein provided, shall take and sab
scribe on his bond an oath as required by
the Constitution Of the State o! Iowa, and
in substance the same as the condition OF
his bond.
See. is, l'bc Assessor .haIi De allowed
a SALARY Of sixty dollars a year to be paid
out Of the City treasury.
See. 10 o.. or before the first Monday
in Mag the City Council shall furnish tn.
City Assessor with suitable books ruled
and headed rs prescribed in section - Of
Chapter lGl Of the Eighth General Assem-
biz Of this STATE.
Sec -. / h. Assc- or shall enter upon the
i .csartc O; the duic, Of bis Office within
10 days AFTER ,Aa first Monday in May in
each year, and shall with the assistance of
each pnrsoH assessed, or who may be re-
4tira4 ~ Law 10 list property belonging to
another, enter IN the books furnished him
:or hat purpose, the several items speci.
fad III sIcH books. entering the names
o. the persons assessed in a phabetical.
order 50 lar as practicable, by afot.
ting ~ each letter It's r2luisit nymbrr OF
pages in said hooks. He shall also be
la:a hed with i suitable plat Of the City
en- wb eli to check the several parcels OF
land, and each City lot by him assessed,
TO AVOID omissions or double assessment
See. Il 1t shall be the duty Of the As.
SCISSOR 20 ifs, each and every person in the
city, and to asses al the property, person.
al and real therein, and any person who
Shall reuse TO assist in making out a list
Of his propcrtv. Or Of any property, which
ho is required by law TO assist in listing-, or
refuse . make The oath Or affirm ltion re-
CURED b. thls ordinance shall forfeit The
sam Of fifty dollars, to be recovered in the
name OF the "iiy, for the use o the same,
and where any person refuses 10 make
out list of his property, which by law he
is required to do, the assessor shall assess
such person according to the best inor-
nation he can get, as to the taxable prop
erty which such person has.
Sec %. The assessor is authorized and
is hereby requi.ed to administer an oath
or affirmation 70 each person assessed, to
the effect that he has given in full, true
and correct inventory Of MI the taxable
property owned by him or held Ivy him as
agent, guardian or otherwise and which he
is required by law to list, to the best Of
his knowledge and belief, and in case any
one refuse. to make such oath or aifrma.
ton, the assessor shall note the the fact
in the column Of remarks, opposite such
persons name, and should it afterwards
appcr that such person SO refusing has not
given n fall LIST Of his propprty or that