, 1862-05-03
AN ORDINANCE. to provide for the assessing and
c collecting of city taxes
The people of the city of Waa Walla do ordain as

AN ORDINANCE. to provide for the assessing ant
collecting of city taxes
The people of the city of Walla Wala do ordain as
follows
SEC. l. That all property within the corporate limits
OF the ctyo Walla Walla, made taxable by law fol
territorial and county purposes shall be taxed for the
purpOse Of derdyng the expense Of the city govern
ment; said tax to be paid in equal and ratable pro
portion by the owners Of said property and to be XeC
and determined by the Board Of Common Council, a.
hereinafter provided.
SEC. 2. All personal property belonging to any re
giOus assoclatiOn-tO any benevolent charitable, t
erary scientific institution invested for the
the same held by trustees-.all personal property
onging to the said city, and all public libraries shal
Je exempt from taxation.
SEC ). Whenever amy person shall be occupying anC
claiming any lands within said city. by virtue OF the
laws Of the United States, granting lands to actua
settlers therein the improvements shall be valued a.
part OF the personal property Of such person.
SEC. 4. All taxes shall be assessed in accordance
b an ordinance passed in relation to the duties o.
tIe city Assessor.
SEC. 5. The B ard of Common Council, upon the re
cept of the assessment roll from the City Assessor
shall determine the amount Of taxes necessary to be
collected for the purpose of delrayng the expenses OF
the city government, and apportion the same.
SEC o. When The prov sions Of the foregoing section
shall have been complied with the assessment roll
hall be passed over to the City Treasurer.
SEC. 7. Allpers0ns liable to taxation may within
ten days after the assessment r has been placed in
the hands u the Cty Treasurer pay to the said Treas
urer the amount Of their taxes City sOrders shall be
received in payment Of city taxes, upon amount moi
exceeding such tax. The Treasurer shall give receipt
or the payme Of taxes if required. specifying the
amount of personal property upon which the same is
paid. and shall note in his roll the payment Of the
same.
SEC. 8. The City Treasurer shall. within ten days
after the expiration of the time all WED for the paw
ment of taxes make out schedule Of unpaid taxes il
the form OF duplicate assessment roI verified bv aft
davt, and deliver the same to the Clerk Of the Board
of Common Council who shall add ten on Der cent
n he d guts al
la transcript of such schedule, with the ten GO1 pel
cent added, to the City Assessor with warrant at
ached thereto. in the name of the United States IN
der his hand and the seal Of the Boar of Common
Counci commanding him to collect the taxes charged
in such transcript, by demanding payment of the same
from the persons chargable therein and making sale
the goods and chateS of such person if payment there
Of be refused, in the manner hereinafter provided and
to return said assessment roll to the said Clerk with
sixty 1901 days nom the time when he received the
same.
SEC g. The Assessor shall call once on each person
named in the transcript and collect the taxes charged
as provided in this act and if not then paid shall try
the same on the goods and chattes of such person.
and give six days notice Of the time and place of sale
and the property to be sold. bv posting up advertise
mentS in olr public places in the said city and sell
the same at pnnc auction and if such property shall
sell for more than he taxes, cost and damages the
surplus shall he paid to the owner thereof and such
Assessor shall re eive the ten no per cent added to
the tax by the Clerk Of he lard Of Common Conn
ell for fees of collection and in If sale the usual
fees paid to Sherits on sales If property execution
Provided, that any per-ol before sale # his property
may pay all taxes for charges and cots md stop su
sale.
SEC 10. Any person who may he aggrieved by an
over as essment ON Il part Of the City Assessor may
within ten days after the sment roll is compile
ted, make application. in writing to the Board OF
Common Council setting forth the particulars Of hls
case, and such assessment will be examined into and
If wrong, corrected
SEQ IL. The Assessor shall pay to the City Treas
urer the amount of ney collected by him within ten
[lO] days from the time the same is collected and
shall take his receipt therefor and within sixty 1901
da,s from the time he received the assessment rli
shall return to the City Treasurer full statement OF
the monies collected by him and the monies which
may remain due upon the assessment roll.
This ordinance to be in force from and after the 23d
day of April, 1862 q
Approved
E. B. WHITMAN, Mayor
r. y STONF President