Evansville daily journal., 1866-01-24
An Ordinance


SCISSORS, and prescribing their duties.
Passed Jan. %, 1866.
SECTION !. Be it ordained by the !
Common Council of the City of Evans
vile, that at each annual election. of
CounciImen hereafter to be held, there
shall be elected by the qualified voters
of said city, three Assessors, each of
whom shall give bond aud be sworn as
required By the thirty-sixth section OF
the City Charter.
Sec. 2. That from and after the pas
sage of this ordinance, it shall be the
duty of the Assessor or Assessors, in
assessing the real estate of the city, TO
include in the valuation thereof the en-
tire fair cash value of all improvements
thereon, and the Common Council in as
sessing taxes, either for general revenue,
or for. railroad purposes, will not ex-
empt any portion of the value of inn
provements on real estate.
= SEC 3. 1t shall be the duty of the
Comm on Council, as soon as practicable,
after the election of assessors, to desig-
nate one OF said assessors as the asses
sor of real estate of the city, and the
other two of said assessors as the asses.
sors of the personal property, polls, &c,
Of the city; and the Council may, if they
think proper, divide the city into two
districts, for the assessment of personal
property, polls, &C., assigning one of
said assessors of personal property to
each of said districts, or they may re-
quire the assessment of the personal
property, polls, &c., to be made by said
assessors without dividing the city into
districts; and in case of a vacancy, caus-
ed by the resignation, death, or other
disability of any one of the asse ssors,
the council may either require the two
remaining assessors to complete the en-
tire assessment, or they may order
special election to fill such vacancy.
SEC. 4. 1t shall be the duty of one
or more of the assessors, as the Council
may indicate in the distribution of their
duties, as soon as practicable after the
election, to proceed to make out full
and fair list or lists of all real estate to
be taxed, with the names of the owners
or claimants, arranged in alphabetical
order, and they shall, in making said
lists, set opposite to the name of each
owner or claimant description of each
lot or parcel of real estate owned or
claimed by him, and the value thereof
and also the value of the improvements
thereon, which list or lists shall be made
and returned according to the require
ments of the Charter and the Ordinances
made or to be made in pursuance there
of, and said list or lists shall be designa-
ted as the assessment roll of real estate
for the proper year, and the said asses
sor or assessors before returning said
roll, shall make, sign and append there.
to certificate that it is such assessment
roll of real estate for the proper year,
which year shall be designated in the
certificate. F& ai
SEC. 5. 1t shall be the duty of one or
more of the Assessors, as the Council
may Indicate in the distribution of their
duties, as soon as practicable Gfter their
election, to proceed to make full and
fair list or lists of all persons, and all
personal estate, and all dogs and bitches,
and all polls to be taxed, placing the
names of persons in alphabetical order,
setting opposite the name of each per-
son the value of his or her personal
estate subject to taxation, and in making
and returning said list or lists, the As.
SCISSOR or Assessors shall in all things be
governed by the provisions of the City
Charter, and the ordinances made or tc
be made in pursuance thereof; said list
or lists shall be designated as the as
sessment roll or rolls of personal proper
ty for the proper year, and the Assessor
or Assessors before the returning of the
same, shall make, sign and append tc
each such list o certificate that it il
such assessment roll for the proper year
which year shall be designated in the
certificate.
SEQ 6. 1t shall be the duty of the
Assessor or Assessors to require each
merchant, manufacturer or other person
owning, possessing or controlling per
sonal property taxable for city purposes
to make and subscribe written or print
ed statement, verified by his affidavit
which statement and aft iavit shall bt
in accordance with the provisions of the
first section of an ordinance passed
April "a, 1865, entitled, "An Ordinance
in relation to the assessment of person
al property" Blank printed statements
accori ling to the form prescribed in saiG
ordinance shall be furnished by the As
SCISSOR or Assessors to the several per
sons required to make such statements
and should any person, firm or corpora
ton owning, possessing or controlling
any property taxable for city purposes
fail or refuse when called on for thRt
purpose by the Assessor, to make and
verify by affidavit the statement hereby
required, it shall be the duty of such
Assessor to affix from the best informa
ton he can obtain, fair valuation O
the personal estate owned, possessed Oh
controlled by such person, firm or cor
poration according to the thirty eight
section of the City Charter.
SEC, z. Each assessment roll, besideI
the column in which the value of rea
or personal property is placed By the as
sessor, shall have another column, Of
columns, in which the board of equali
zation shall place their valuation Of The
same property, in the event Of their ad.
ding 70 or taking from the valuation
fixed by the assessor.
SEC. 8. The assessment rolls shall bt
| returned to the Clerk of the Council BY
the second Monday of June of eact
year, unless further time is given by the
Common Council; and the Clerk shal
endorse on each assessment roll the datt
of the returning and filing thereof.
SEC 9. All ordinances in relation t.
assessors and their duties heretofor,
passed, except the said ordinance o
April "a, 1865, entitled An ordinanc,
in relation to the assessment of person
al property" be and the same are here
by repealed. a.1 1EAaFeF
/ Attest: W. BAKER, Mayor.
A. M. MoGRIFF, Clerk.