The White Pine news. [volume] (Treasure City, Nev.) 1868-1906, 1870-06-29
Ordinance No. 81.

The Board of Trustees Of Hamilton City do or
dain as follows;
SRcrIoN l.. The Board of Trustees of Hamilton
City shall, by resolution, prior to the fourth
Monday in June, 1870, and annually thereafter
assess the amount of taxes that shall be levied
for city purposes, designating the number OF
cents which shall be levied on each one hundred
dollars of taxable property, real or personal
which resolution shall be entered upon the re-
cord Of their proceedings, and a copy thereof
duly certified by the Clerk, forthwith delivered
to the Assessor, Marshal and Treasurer. AL
taxes levied under the provisions of this Ordi.
nance shall be paid in legal coin of the United
States, and are hereby made a lien agains. the
property assessed. which lien shall attach upon
the assessment thereof by the Assessor. and shall
not be removed until all the taxes have been
paid or the property has vested in q purchaser
under sale for taxes.
SEC. 2. All property in Hamilton City, not
exempt by law from taxation, shall be subject to
taxation for city purposes, and shall be taxed as
real estate or personal property. The term real
estate whenever used in this Ordinance, shall
include the ownership of. or claim to. or posses
sion OF. OF right Of possession TO, any land within
the city limits: and the term personal property,
whenever used in this Ordinance, shall include
all movable property, of whatsoever kind or ma
ture, not included in the term real estate as
herein defined.
SEC. 3. Between the fourth Monday in Tune
and the first Monday in August. 1870, and each
wear thereafter. the City Assessor shall ascertain
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real and personal, subject to taxation. and also
the names Of all persons, corporations, associa-
tions, companies or firms, OWNING, claiming OF
having the possession or control OF the same,
and determine the full cash value of all such
property and list and assess the same to the per
son, firm, company, corporation, or association.
owning, claiming or having the possession.
charge or control thereof. For the purpose of
making such assessment. the Assessor shall de
mand from each person and firm, and from the
President, Cashier, Treasurer or managing agent
of each corporation, association or company
within the city. or doing business or owning
property therein. a statement under oath or ar
firmation Of all the real estate or personal prop
erty within the city. owned, claimed by, or in
the possession or under the control Of such per-
son, firm, corporation, association or company
II any person, officer or agent shall neglect or
refuse, on demand Of the Assessor or his Deputy,
10 give, under oath or affirmation. the statement
required by this section, the Assessor or his Dep
uty shall make a minute of such refusal or neg
lect under his name, and an estimate OF the tax
able property which such person, officer or agent
neglected or refused to so render; and the value
so fixed shall not be reduced by the Board of
Equalization. If the name OF any absent owner
Of property Is known TO the Assessor, the prop
erty shall be assessed in his, her or their names;
IL unknown to the Assessor, the sane shall be
assessed TO unknown owners. The form Of the
Assessment Roll. and the manner of making
the assessment hereby ordained, shall be sub
stantially the same as that prescribed by law for
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out the provisions Of this section the Assessor
and his Deputy shall have power and authority
to administer all oaths and afhrmations author
lied by law.
SEC. 4. on or before the FIRST Monday in An
gust, 1870. and each year thereafter. the City As
SCISSOR shall complete his tax list or assessment
roll. and attach his certificate thereto, which
certificate shall be by him subscribed and sworn
to, and substantially in the following form. to
wit: Il do solemnly swear that | have made
diligent inquiry into the names Of all taxable in
habitants of Hamilton City; that have diligently
investigated and ascertained tho description.
value. and ownership. Of all taxable property in
said city; that / have in all cases sought and put
down the true owner. true description and true
value Of all PROPERTY assessed 10 the best OF my
ability; and that the annexed is q true and cor
reel assessment roll, made in accordance with
the laws OF the State and the ordinances Of the
said city, And shall deliver said assessment
roll. maps, books and the original list of prop
erty to the City Clerk, who shall immediately
give notice Of the same, specifying the time Of
meeting Of the Board Of Equalization by publ
cation in some newspaper published in said city,
or in such other manner as the Board Of Trustees
may direct; and shall keep the roll open for pub
lie inspection.
SEC. s. The Board OF Trustees shall consti-
tute the Board Of Equalization, and n majority
Of the Board. with the President Of the Board,
shall be a quorum for the Board Of Equalization
and the decision. a majority of such quorum
shall be final. TIL City Clerk shall be the Clerk
OF the Board OF EluallLatlOn. Inc BOARD small
meet on the first Monday after the completion Of
the assessment roll, and shall continue in Ges-
sion from time TO time, until the business Of
equalization brought before them is disposed of;
provided, that no complaint on account of the
assessment Of any property shall be considered
unless It shall be filed In writing with the Clerk
Of the Board within one week after the session
Of the Board commences. The Board Of Equal
ization shall have the power TO determine all
complaints in regard to the assessment value Of
any nronnrtv and mny chapQe mud correct uny
valuation, either by adding thereto OF deducting
therefrom, IL they deem the sum fixed by the
assessment roll too small or too great; whether
such sum be fixed by the owner or the Assessor,
except that In cases where the person complain
ing Of the assessment has refused TO give the
Assessor his list under oath or Affirmation, as re-
quired by this ordinance, no reduction shall be
made by the Board Of Equalization In the assess
ment made by the Assessor. II the Board of
Equalization shall find il necessary to add 10 the
assessed value Of any property on the ASSESS
ment roll, they shall direct their clerk TO give
notice 10 the persons interested by notice depos-
tied in the postofice, directed to such person,
naming the day when they win act in that case,
and giving reasonable time to appear. During
the sessions OF the Board of Equalization the
Assessor shall he present, and also his deputy, II
necessary, as n witness in any case: and they
shall have a right to make any statement, OF
produce any testimony pertinent to any matters
coming before the Board. The Board shall
make use of all the information they can gain
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equalizing the assessment roll, and may ordel
the Assessor to enter upon the said roll any
mortgage or lien, or ether property that has moi
been assessed; and the assessment and equaliza
tion so made shall have the same force and effec
as IL made by the Assessor before the delivery Of
the assessment roll by him 10 the City Clerk.
SEC. q. As soon as the equalization IL com
pleted the Clerk shall prepare a duplicate assess
ment roll, which shall contain the assessment al
originally made and as cqualized by the Board
and to which shall be added a column showing
the amount of taxes due from each part
assessed, which duplicate assessment roll h.
shall certify to be correct, and deliver the SAM
to the City Marshal, charging him with TIN
whole amount of taxes shown 10 be due thereon
When the duplicate assessment roll has been de
livered to the City Marshal, he shall cause
notice thereof TO be published In some newspa
per published In the city, II there be one, TO
one week, requiring taxpayers to come FORWARD
and pay their taxos within four weeks from tn
publication of said notice. The Marshsl shal
Immediately upon the receipt Of the said dupli
cate assessment roll. m the collection o
taxes, and for that purpose he shall remain II
his Office from 0 O'Clock a m. to 4 O'Clock pm. o
each day, for four weeks after the assessmen
roll has been so delivered.
SEC. 7. IL shall be the duty of the Marshal I
pay over 10 the City Treasurer, on each Saturda
after he commences the collection of taxes, tn
whole amount collected during the week PR
ceeding, less his commissions for collecting. an
to take duplicate receipts therefor-one of whic
he shall file with the Clerk, and the other retail
as his voucher. The Clerk shall credit the Ma
shall on the assessment roll with all sums
paid. The Marshal shall also report TO n
Board OF Trustees every week, the amount pa
over to the Treasurer at his last settlement, an
the amount Of his commission thereon; provil
ed. that II shall be the duty Of the Marshal
collect the taxes upon personal or movable pro
erty Immediately upon tho assessment there
by the Assessor. and to pay over and report Il
same as hereinbefore provided.
SEC. 8. Whenever any tax is paid to the Ma
shall. he shall mark the word paid. and the da