The White Pine news. [volume] (Treasure City, Nev.) 1868-1906, 1870-07-22
THE WHITE PINE NEWS.
Ordinance No. 81.


An Ordinance providing for inc Assessang aha
Collecting Of Revenue iof hamilton oa'y'
rhe Ba.rd Of Trustees Of Hamilton City do or
- Ths mara of Trustees Of Hamilton
c,tv ahs,T nv resolution. prior TO the fourth
Monday In Jrne. 1870, and annually. thereafter,
assess the amount Of taxes tnat snaa pc leNleu
for city purposes, dsslsna. an ~. sse ons hnndre =
.loIlars ~ faxabIe property, real or personal,
which rssalutIon shall be entered upon the re-
cord of their proceedings ana . copy tnereoi.
duly certified BY the olers' lorshwlan nsn'er All
taxes levied under the provisions OF this Ordi-
nance shall be paid In legal com OF the onlted
states. and are hereby made a lien against the
property assessed. which nen snAii assasn upon
mot h. removed until all the taxes have been
paid or the property has vested IN q purchaser
under sale for taxes.
SEC. 2. Ali property IN hAnaIi,eh oisy, ny
exempt by law from taxation, shall be subject to
taration for city purposes, and shall be taxed as
real eesata or nersonal property. The term real
estate. whenever used in this ordinance, shei
include the ownership OF, or claim 20. or posses
sion of. OF right Of possession 70. epy iana WITHIN
the rits llnifs. and the term personal property.
vhonaver nsed In ibis Ordinance, shall include
ali movable property, Of whatsoever KIND or ma
tire, not inciuded IN tho term real estate ms
Sec a Between the fourth Monday in June
and the first Monday in August, lssg, and each
wear Thereafter, the City Assessor shaii ascertain
and make out a list Of all property In the city,
real and personal, saolec. 20 eo,ac s.atsi1p. aus aSso saso
lions. companies or firms, OWNING, elalmlng or
having the possession or control OF the same,
and Determine the full cash value OF all such
property and list ard assess thS same ~ . 70 ~ per
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 he city, or doing business or owning
property therein. u statement under oath or af-
1rmation 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,
to give. under oath or affirmation, the statement
required by this section, the Assessor or his Dep
uty shall make q minute of such refusal or neg
lect under his NAME, and IN estimate OF the tax
able property which such person, ofiicer or agent
neglected or refused 10 20 render; and the value
20 fixed shall not be reduced by the Board of
Humiliation. II the name OF any absent owner
of property 10 known to the Assessor, the prop
erty shall be assessed In his. her or their names;
If uuknovn to the Assessor, the same shall be
assessed 20 unknown owners. The form of the
Assessment Roll, and the manner of making
lie assessment hereby ordained, shall be sub
ztantially the same as that prescribed by law for
County Assessors. For the purpose of carrying
the provisions OF this section the Assessor
and his Deputy shall have power and authority
TO administer all oaths and afirmations author
lied by law.
Sac. 4. On or before the first Monday in Au.
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
and substantially in the following form, TO
wit: Il do solemnly swear that | have made
diliqent INQUIRY into the names Of all taxable in
habitants of Hamilton City: that I have diligently
investigated and ascertained the 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 to the best of my
ability: and that the annexed Is a true and cor
rect 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 a majority
OF the Board, with the President of the Board,
be a quorum for the Board of Equalization;
and the decision, q majority of such quorum
shall be final. The City CLERK shall be the Clerk
Of the Board of Equalization. The Board shall
meet on the first Monday after the completion Of
the assessment roll, and shall continue in ses-
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 Ii shall be fled 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 assessed value Of
any property, and may change and correct any
valuation, either by adding thereto or deducting
therefrom, II they deem the sum fixed by the
assessment roll too small or too great; whether
such sum be ixed 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 it necessary to add to the
assessed value Of any property on the ASSESS
ment roll. they shall direct their clerk to give
notice to the persons Interested by notice depos-
tied In the p~ostofhce, directed to such person.
naming the day when they will act In that case,
aud giving reasonable time TO appear. During
the sessions of the Board of Equalization the
Assessor shall be present. and also his deputy. if
necessary, as q witness In any case; and thoy
shall have q right to make any statement, or
produce any testimony pertinent to any matters
coming before the Board. The Board shall
make use of all the information they can gain
from the County Recorder, or otherwise, in
equalizing the assessment roll. and NAV order
the Assessor TO enter upon the said roll any
mortgage or lien, or ether property that has not
been assessed; and the assessment and equaliza-
ton so made shall have the same force and effect
AZ II made BY the Assessor before the delivery Of
the assessment roll by him TO the City Clerk.
SEC. Q. As soon As the equalization is COM
pleted the clerk shall prepare u duplicate ASSESS
ment roll, which shall contain the assessment as
origlnany made and as equalized by the Board.
and 70 which shall be added a column showing
tine amount Of taxes due from each party
assessed, which duplicate assessment roll he
shall certify to be correct, and deliver the same
20 the CITY Marshal, charging him with the
whole amount OF taxes shown to be due thereon.
When the duplicate assessment roll has been de-
hvered TO the City Marshal, he shall cause A
notice thereof to be published in some newspa-
per published in the city, If there be one, for
one wcek, requiring taxpayers to come forward
and pay their taxes within four weeks from the
publication OF said notice. The Marshsl shall
Immediately upon the receipt Of the said dupli-
cate assessment roll, commence the collection Of
taxes; ana lot That purpose he shall remain in
his office from . O'clock am. TO 4 o'clock pm. of
each day, for four weeks after the assessment
roll has been SO delivered.
SEC. T.. It shall be the duty Of the Marshal TO
pay over 70 the City Treasurer. on each saturday
after he commences the collection of taxes. the
whole amount collected during the week pre-
eeeding. less his commissions for collecting, and
TO take duplicate receipts therefor-one of which
he shan hle with the Clerk, and the other retain
as his voucher. The Clerk shall credit the Mar
shhl on the assessment roll with all sums so
paid. The Marshal shah also report to the
Board OF Trustees every week, the amount paid
over TO the Treasurer at his last settlement, and
the amount OF his commission thereon; provid-
cd, that 1t shall be the duty Of the Marshal 10
collect the taxes upon personal or movable prop
erty Immediately upon the assessment thereof
by the Assessor. and to pay over and report the
same IS hereinbefore provided.
SEC. g.. Whenever any tax is paid TO the Mar.
shall, he shall mark the word paid, and the date
Of the payment opposite the name of the per
son or the description Of the property liable for
specifying the amount Of the assessment. the
amount OF the tar, and the description of the
property a~ssessed; but the Marshal shall not re-
eeive any taxes on any real estate for any portion
less uhan me Least subdivision entered upon the
assessment roll. proyided nlwax-s /. "a ~ -