Sioux City register. [volume] (Sioux City, Iowa) 1858-1871, 1860-06-02
OADiNANCK 30. XVII.
AN Ordinance for the levy Of taxes i

AN Ordinance for the levy Of taxes i.
Sioux City.
Section |. BE it Ordained by Tie city
C5lnca Of Stour Gig, That the City
Council shall annually AS hereinafter pro-
vided. levy the following taxes upon the
| assessed yalGe OF tho property in Sioux
| City:
LIST. For ordinary city revenue not NOR.
than two and one half e.! mills ona dollar
I'd. For road tax not more that three
| (2) mills on dollar.
| Sc :. Tie following classes OF proper
ty are rot to he taxed, AID they may be
on, tied from the assessments herein re
quired. lst. The property of the United
/ STATES ard that OF the Stat. and city. ~
/ cIualmg al, property leased to The S az, or
| city, during the existence Of such !easn
the property o! the county, city. township
Or scho | district, when devoted entirely
TO the public use and no. held sor pecu
mary profit: public grounds, by whoGlao-
ever devoted to The public ; G~e engines
aud implements used Tor the extinguishing
Ut FIRES, with the & -ounds used exclusively
Tor iae.r buildings and tYr the meetings 0i'
the fire companies. "a. All grounds and
buildings OF literary or sc'eUtic ns,itu.
tions incorporate under the laws OF this
State; also lie grounds and Buildings o. he
| pevOlent, agricultural and religious institu
tons or societies devoted solely to the n.
roPriate objects Of the ns'ilct:ons, not e..
ceediHg one quarter bios, in extent. and
not leased r otherwise used with Il vie "
OF pecanlary profit; the books, papers
and apparatus belonging to the above in .
stItutlyns, and used solely tor the purpose
ABOVE coatemp ated, and the like property
OF students IN any such institutions used
for their education none and credits
belonging exclusively to such Institutions
and devoted soi"l" t. sustaining them, but
not exceeding the sum prescribed by their
charter.
Sd. Animals not specified in the next
section, the private libraries not exceeding
one hundred dollars in value, family pic
lures. libraries Of clergyman, kitchen FUR
niture Of each fami'e. beds and bedhing
requte for each family, one bed and the
bedding thereof for each single person not
a member Of another iami'y. the apparel
Of ev2ry family aud person actually used
for wearing, and all food provided for each
family: but no person from whom COM
PensatIon for board or lodging is received.
or expected. is to be considered "a me n, Der
Of family within the intent OF l.,is
clause.
18th. The polls or estates. or both. of
persons who b. reason of age or i1frnitv
may il the judgment of the assessor BE-
unable to contribute to the public revenue,
such opinion icing subec; to reversal by
the City Cot lcl.
9th. The tools OF any mechanic not to
exceed one hund ed dollars in value.
Sec. 3. All other pr perry real and per
so1a' dim this city is subject to taxa.
ton in the manner directed, and this see.
ton Is intended to embrace Ian and
lots n this ely, ferry franchises and toll
bridges, WI ~ for the purpose Of this or,
dinauce are considered ~ real p-opcr~ :
horses. cattle, mules, asses, sheen, swine.
and money, whethe. IN posse..n or on
deposit, and including oani bills, rnoney.
property or other labor due from solvcn:
debtors on contract or on judgment mort
gage, and other like securities and nc
counts bearing interest property situated
in this city belonging to any bank or
company incorporated or otherwise.
whether incorporated by this or any other
state; public stocks or loans. household
furniture, including gold and silver plate !:
musical Instruments, watches and iewelry,
private libraries for their value excesdin .
one hundr-d dollars carriages. stages,
hacks. wagons, carts, drays. sleighs. seds,
and every descciptio Of vehicle, farm ng
utens.'s, mechanics tools, for their aggre-
gate value over ole hundred dollars: ma
chimes and mschncrv, boats aud sessels
oi every descri ption, wheg..u- registered
o. licensed, and whether navigating the
waters OF this State Or lot. # owned either
wholly or il part by persons who are in
habr'ants OF this CT 10 The amount own
ed Ia this city: ties. but not in Iua-
i@g pensions from the t.4ilad Saa'es o.
az STATE, "or salaries or payments ex-
pected for services to be rendered.
See. /. Every inhabitaE, OF tits city o"
full ace and soun4 mind sh4I ASST, the
assessor in listing all property b;ar, 20
taxation IN thi, 1ity o. which he is the
owner, Or has the control Or management
in the manner hcrciuaf er directed, The
property Of ward is to be listed by its
ar dian Of minor by b father. # liy-
lsg, but Il not, then by his mother. if
lV'r". aad # not. then by the persons ha -
ing charge O. the propee.y; Ct married
woman by he'sal: nr husband of baae
ieis."y Cor whom proper: is held in t.ust.
by the trustee, and the p-.4OH..g property
OF a decedent by the executor: OF IA body
corporate company. society or partner
ship, by it principal aeeyuntiae officer
agent or partner, and any individual OF.
par, efshiP is liable for the tn, 81 due
from the firm. Properly under m grtgags
or lease is to listed by and taxed to the
ntortgaeor or lessor. unless IL be listed by
the mortgage or lessee.
See. 5. Commission merchants and all
persons trading and dealing Oh commits.
sion, and asssnces au.horHed to sell.
when the owner Of the goods does not re.
side in the city, are for ths purpose Of
taxation to be deemed the owners OF the
property in 'feir possession.
Sec q. All persons required 10 lis.
property belonging to another shall lis,
the same as he would be required to do.
il it were his own Except n hereinafter
drected) but be shall list it sepers;el7 from
his own, giving the assessor the Lame Of
the person or estate TO whom it belongs
but the undivided property of persons
deceased belonging to his heirs may be
listed as belonging to his heirs without
enumerating them.
Sec. 7. Insurance companies 81 every
description existing in other State. and
operating in this city, shall be taxed upon
the amount OF premiums taken by them
during the year previous to ie Lifting:
and the agent shall render the list and
shall be personally liable for the tax ; and