The weekly mountain Democrat. [volume] (Placerville, El Dorado County, Calif.) 1861-1862, 1862-10-18

| tlIne IMAM Is 10 LUIS ScCtlOO PROVIDED.
! The Board of Equalization shall have power
to hear and determine all complaints made in
regard to the assessed value Of property, and
may change and correct any valuation either
| by adding thereto or deductiDg therefrOm. il
| they deem the sum fixed in the assessment roll.
too great or too small, whether said sum was
| fixed BY the owner or assessor Such com
/ plant may be made by any person, but said
Board shall not increase the assessment Of any
person residing 10 this city without first having
! given him notice Of at least two hours that the
amount of his assessment is being or about to
be considered by them. ANY member of said
Board shall have power TO administer Uaths or
athrmatl0ns TO any person or persons betnre
them. The City Clerk shall. during the session
Of said Board or within one day after their final
adjournment, enter upon the assessment roll,
in the space left therefor, all changes and cor
rectOns made by said Board, and shall there
upon INN ediatey deliver the assessment roll,
so corrected, to the City Collector, certified by
him to be correct.
| lied and empowered to collect all the taxes as.
sessed as aforesaid, as we'll as all delinquent or
other taxes now due said city.
SEC 5. All taxes upon personal property own
ed by or in the charge or possession, or under
the control Of any per son, firm, corporation,
association or company, who do not own any
real estate or permanent improvements upnn
4
City of Placervllle, shall be and the same are
hereby declared To be due and paEv1}'-1r r>->->'
, <SEr ASSessun Ae1Ct 1Ss - used CT assessed
the same; and the taxes upon all other IrnnryJY
, ts-Gt {e NNSA t6e,Szme @ve tSsSeny declared and
made to be due and payable on the day succeed
! ing the day on which the Board of Equalization
shall finally adjourn.
| SEC. 9. Upon receiving Abe tax list or certi-
fed copy of the assessmentrol from the Clerk
of the Council, the Collector shall proceed to
collect all taxes which remain uncullecied at
the time the same is delivered Ia him, and shall
forthwith give notice by publication in some
newspaper published in said CITY, that the CITY
taxes are due and PAYABLE and that payment
Of the same will be strictly enforced. The Col
lect0r shall keep suitable. separate and accu-
rate accounts ct all moneys and gold dust, and
all scrip, coupons, or other evidences of city in
| debtednesS receivable for city taxes, received
by him for taxes, stating particularly the date
Of its receipt. the name nf the person. corpora
tion, association, company or firm from whom
the same has been received, whether the same
has been received for taxes upon real or per
s"nal property, or for delinquent taxes, with the
amount so received upon each species Of prop
ertv. or for delinquent taxes separately stated,
and the numbered any receipt given BY him for
any such tax. He shall, also, on Saturday Of
each week, pay over to the Treasurer of said
city the entire and full amount Of all taxes re-
ceived by him during the week upon which he
makes such settlement. and shall deliver To
such Treasurer the identical moneys. e Id dust,
scrip, coupons, or other evidences of city in.
debtedneSs receivable for taxes received Gv him
for taxes during such week. and shall accnmpa-
ny such payment with a statement under oath
that all the matters and things contained in his
statement above provided for are correct and
true that he has in such nc cunt set forth the
tul amount at all moneys. gold dust, and scrip,
coupons, and other evidences Of city indebted.
ness by him received for taxes during the week
for which such statement is rendered, and that
he has delivered TO SAID Treasurer the identical
money, gold dust, scrip, coupons or other thing
received by him for taxes during such week
said CUlecto. shall take receipt from the
Treasurer ut each such paymen' for the amount
of taxes PAID in by him, which receipt shall
expressly state, separately, the amount paid in
money, in gold dust, scrip. coupons, or other
thing and said Collector shall at each regular
meeting 1T the Common Council ut said CITY
present such receipt to the Council. and state
under oath the whole amount ot taxes collected
and payments made to said Treasurer by him
since the preceding meeting.
SIC. 10. The Collector may accompany the
Assessor when making his lists throughout the
city, aud is hereby authorized and empowered
10 demand payment of any ard all taxes upor
personal property from any person. corpora
ton, association, firm or COMPANY, who shal
not be the owner OF any-real property in sale
city, so soon as the Assessor shall have liSie,
such property, or as soon thereafter IA practi
cable. And, upon neglect or refusal of the Part,
or parties to whom such property NAV be listet
Ia pay the SAID taxes upua demand. the Cullec
tor shall have the same power to enforce The
collection Of such tax upon personal property
and IN the same manner as Is given 10 the Shur
iii or tax collector by section of AN Act entl
tied AN Act to provide revenue for the supper
of the Government Of this State" approve,
April %. 1851
Ssc II. Upon the first Monday Of Januar,
in each year, the Collector shall, at the close q
his official business tor that day, enter upon Ia,
taN-liSi or assessment roll u statement that b,
has made levy upon all the property assc>se,
in said roll upon which the taxes have not beer
raid, for which statement II" charge shall b,
made, and immediately thereafter he sfhI
charge each and every person, corporation
, company or firm, an addition of five per cent
upon the amount Of all taxes which Such per
son, corporation, firm or company shall be Ii
. able to pay which hive per cent. shall be add
ed 10 the principal sum Of the taxes then due
and shall be collected and paid into the Cit,
Treasury in the same manner as The taxes du,
upon the original assessment. From and atte
the making OF the levy named in this section
all taxes then due shall be and FeInain u i,er
upon all property listed in said assessment rul
upon which the taxes have not been paid.
SEC. Is. The Collector shall, upon the frs
Monday oil January in each year, present to til,
Common Council statement Of all taxes re
+ naming unpaid upon that day, stating also III,
causes that have prevented the collection ut thu
same. He shall alsn present at the same time
to said Council, under oath, u iull aud complete
account of the entire amounts of taxes collected
by HIM, and Of the amounts paid To the Civ
r Treasurer and such other particulars il: regaTC
to such statement as the Common Council shall
direct.
SEC. IA. Whenever any tax is paid 10 the
Collector, he shall make the word paid IL
the tax list or assessment roll opposite the
name of The person or the description Of the
property liable for such tax, and shall give tC
the party paying the same receipt therefor
specifying the amount Of the assessment, the
amount OF the tax and description in genera
terms of the property assessed.
SEC. 10. The Collector, as soon as the tai
list or certified copy of the assessment rUl
shall have been delivered to him as provided il
section OF this ordinance, shall set down in q
separate column upon such lax list the amount
OF taxes and costs due from any person, corpo
ration, association or firm. for any previous
year or years, and which shall not have been
paid, and for which no property shall have
been sold, and shall add the amount of taxes sc
:, due for such ,pysv'nNs yeAr ~. wears 10 tie
amount OF tax due for the year in which such
roll is delivered u him, and shall proceed e
ColeCI tue uehuqutut tdA ndIneu III THIS SecllOT
at the same time, and in the same manner as il
herein provided for the collection OF other taxes
SEC. II. If any person shall refuse to give Il
the assessor, whenever that officer shall In pur
suance Of his duties, require it, his or her name
aud u StatemeutOi the location description, and
value OF his or her property, or OF the property
Of any corporation, association or company o
which he shall be President, Secretary, Cash
Ter, or Managing Agent, situated or held within
the limits OF said city; or if any person shall
give a false or fictitious NAME he or she shall
be deemed guilty OF a miSdemeanuF, and upon
conviction thereof shall be punished by line not
exceeding one hundred dollars or by imprison.
ment in the city prison for a term not exceed
ing thirty days.
SEC. Is Ordinance No. 81, entitled "an Or.
dinance regulating the assessment and collec-
ton Of taxes upon real and personal property,
passed July 25lb, 1856, is hereby repealed, pro-
| dad that ehtoa .kall - 4 i