The Charleston daily news. [volume] (Charleston, S.C.) 1865-1873, 1870-02-09

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SEC. Il. The city appraiser, or any person ap-
pointed by him for that purpose. may put any
Question, in writing, h. may deem proper to any
| officer, agent, OF receiver OF any fallroaa co!!l-
pany having any portion of its tract 10 TINS city,
and he may summon any onlcer, receiver, or
| agent Of such company to appear before MIN anu
testify, under oath (Which oath SAID appraiser IS
authorized TO administcr,) touching such rall.
| road cOmpauy's property, and tile management
and disposition thereof: ana nc may, oy hiihse
| or some person appointed by htul, examine tile
books and papers OF such company, Ill the hanus
OF the company, or any oI It's omcers, agents, or
receivers; aud all such officers, agents anu re-
| ceivers shall answer, under oath, all such ques.
tions as shall be put 10 them, or either ui thcIn
by said appraiser, or any person appointed ny
him for that purpose, relative to the condition,
| amount and value OF said scsmpanyS property,
and lhc management or disposition thereof; and
if any such officer receiver, or agent shall sefuse
or neglect to appear before said appraiser or the
| person appointed by him, or to answer any qucS.
| ton put TO him or them, as aforesaid, or submit
| tile hooks and papers aforesaid for examination,
i'm manner aforesaid, lie shall be subject TO pen
atty Of live hundred dollars and costs OF prosccu'
liUn. -.
SIC l5. The City Council shall appoint five dis
Greet persons. who shall constitute a board oil
equalization. (l majority of whom shall consul.
trtc :; ulIiruM for the transaction ni business
VINO shall meet al the City Hall, un the 22l day OF
February. unless that day falls on Sunday; ami In
i;lat event. then OH lhL ed day February, all,
nnay, and eq,!alZe tile value OF the personal
property, as returned to the city appraiser, under
llc provisions OF this ordinance, by increasing
the value Of such property as shall have been, IN
their Judgment, returned at too low valuation
and diminishing the value Of such rs may llaYc
been returned at too high valuation. Tney
shall keep record or their proceedings, which
shall he signed by all the members present, and
deposited with. and kept by. the city appraiser
and a majority OF the members present shall oe
competent 10 decide all questions which may
come before said board. Their work shall bt
completed aud certified to the city appraiser on
or hrfore the first day OF March following.
SEC ID. The city appraiser shall lay before
said board OF equalization the valuations OF per
sOual prcperly as returned to or made by him
n any person shall refuse or Neglect to make out
. and deliver to the city appraiser statement
personal property, as provided bY this ordinance
er SHALL reuse or neglect to take and subscrlbt
an oath as TO tile truth Of such statement, or any
part thereof or in case OF the sickness or aOsenc
OF such person. the city appraiser shall procee.
to nsce.ian as near NJ may be, anu make III
, am, return u statement Of the personal property
ana the value thereof, with which such persol
shall he charged for taxation, according 10 ln
provisions of this ordinance; and to enaole sucl
appraiser to make up such statement, he IS au
tlIOriZrd 10 examine any person or persons, uii
der oath, aud to ascertain. from gcnera TSputa
, ton ami his own knowledge OF facts, the charac
ter ami value OF the personal property OIL I'll,
person thus absent or sick, or refusing OF hceicc
ing TO liSL or swear.
SEC. II. All returns required by this ordinanG
e shall be made in such form as the city appralse
shall prescribe, and the city appraiser !s autnol