The weekly mountain Democrat. [volume] (Placerville, El Dorado County, Calif.) 1861-1862, 1862-10-18
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ORDINANCE NO, l4l,

A y Ordinance to amend "Ordiuuuce No.
N So" entitled IAN Ordinance Regulating
the Assessment and Collection Of Taxes upon
Real and Personal Property" approved De.
cember 18th, 1851.
The Common Council Of the City of Placer
vile do Ordain as follows:
SECTION |. The Assessor Of the CITY Of Pla-
cerville shall, annually, between the first day
of October and the fifteenth day at November,
Of each year, ascertain bv diligent inquiry and
examination the names Of all persons, corpora.
iiuns associations, companies, or firms owning,
claiming, or having possession, charge, or CON
troll OF any and all property, both real and per-
sonal, and Of every K nd or description, within
this city, which is subject to taxation BY the
laws Of this State, and the cash value Of all
such property: And he shall list or assess all
such property. both real and personal, To the
persons, corporation, association, firm or com
pany, owning the same or having the posses
sion, charge or control thereof; and he shall
demand from each person, firm, and from the
President, Cashier, Treasurer, Secretary, or
Managing Agent of each corporation, associa-
tiun or company, u statement under oath of all
the real estate aud personal property Of every
kind and description within said city owned ar
claimed by such person, corporation, ass"cia.
tlsn. company or firm. or is in the possession
or under the control Of such person, corpora
ton, association, company or firm within said
city of Placerville.
IF any person shall neglect or refuse to give
under oath the above required list or statement
of all his property, and of all the property he
claims or has the possession Of; and of all the
property the firm Of which he Is member.
owns, claims or has the possession Of: and of
all the property any corporation, ASSOCIATION or
company of which he is President, Cashier,
Treasurer, Secretary or Managing Agent owns,
claims or has possession OF or If the owner or
claimant of any property shall be unknown or
be absent, or be nonresident Of said city, il
shall be the duty of said assessor 10 make an
approximate estimate of the value Of such prop
erty, taking care that the revenue Of said city
shall not be diminished in consequence Of the
neglect or refusal Of any party to give list of
property as above required under oath, and the
estimate so made by the Assess r shall be final
and conclusive, so far as personal property is
concerned, unless the party owning or having
the possession, charge or control Of the same
shall thereafter, prior to the fifteenth day Of
November, or within three days after II demand
for the taxes upon such assessment shall be
made, If such demand be made prior to said
fifteenth day Of November, render to the AS
SCISSOR or to the Board of Equalization. under
oath, the statement required by this section
and the estimate made by the Assessor under
this section shall be final and conclusive, in re-
gard to real estate and improvements thereon,
unless such estimate he changed by the Board
of Equalization.
SEC. 9. The City Assessor is hereby author.
ICED aad empowered to administer The u tn
required under the first section of this Ordi-
nance.
SEC. 8. 1t shall be the duty Of the City As
EessGs 80 prepare tax list or assessment roll,
in well bound book alphabetically arranged,
in which book shall be listed or assessed all the
real estate, and improvements thereon, and
personal property within the corporate limits OF
::L.;0 J.lyf 14--slJI ctt bOVS SSsh3H SO 3ns= -
separate columns
H-Et-The names Of all persons, corpora
tions, associations, companies and firms to
whom property has been assessed
SecOnd-All real estate owned or claimed BY
each, and the improvements thereon; giving
description of such real estate, and Of the im
prov ements, so that the same can be identified
and known with reasonable certainty from such
description.
Third-The actual cash value of such real
estate, and the improvements thereon.
tourth-The actual cash value Of all personal
property assessed to each person, corporation,
association, company or firm, excepting i'm
prOvements upon public lands.
Fiflh-A place shall be provided in each book
for the Equalization column.
SEC. 4. The terms "real estate" and "per-
sOnal property" SS used in this Ordinance,
shall be as defined in section fifth, of an act en-
titled /" an act to provide revenue for the sup
port OI tue government VI LutS Cthtcs dppEON"
ed April go, 1857.
SEC 5. On or before the fifteenth day of No.
vember of each year, the Assessor shall conf
pete and deliver to the Clerk of the Common
Council the tax list or assessment roll required
by the third section Of this Ordinance to be
made; which list shall by said Assessor be GER
titled to, as full true and correct list of all the
property in said city subject to taxation, with
the correct value thereof, which list shall be
kept open for public inspection in the Common
Council room from 10 O'Clock A. n. to O'Clock
P. n. of each day for the space of five days
thereafter, when it shall be delivered to the
Board Of Equalization. -..--.-
SEC 6. On the fifteenth day of November in
each year, or within two days thereafter, the
Common Council shall elect two suitable per-
sons, householders and qualified voters within
said City, who, together with the city Clerk,
shall constitute Board of Equalization for the
regulation Of assessments, each Of whom shall
take and subscribe the oath Of office. The two
persons SO elected, together with the said city
Clerk shall, within two days after such election,
proceed to organize as Board of Equalization,
and shall give public notice Of the time when
they will meet for the transaction Of business,
BY posting such notices in at least three public
places in said city. Said Board shall meet for
the transaction of business not less than four
nor more than eight days, after they shall have
organized as aforesaid, and shall remain 10 SEES
sion from 10 O'Clock A. N. to Q O'Clock P. n. of
each day for Q period Of not less than two or
more than four days. A majority Of said Board
shall have power 70 transact business. The !
city Clerk shall be Secretary Of such Board, |
and shall keep q record Of its proceedings and