The White Pine news. [volume] (Treasure City, Nev.) 1868-1906, 1870-07-11
Ordinances.
Ordinance No. 81.

80 aaH1
City shall. by resolution, prior to the fourt
Monday in June. 1870. and annually thereafter
assess the amount Of taxes that shah be leYie
for city purposes, designating the. number
cents which shall be levied on each one hundre
dollars of taxable property. real or persona
which resolution shall be entered upon the n
cord OF their proceedings, and a copy thereof
duly certified by the CLERK, forthwith deliNere
TO the Assessor. Marshal and Treasurer. A
taxes levied under the provisions of this Ord
nance shall be paid in legal coin Of the Unite
States, and are hereby made a lien against tn
property assessed. which lien shall attach upol
the assessment thereof by the Assessor. and shal
not be removed until all the taxes have bee
paid or the property has vested In a purchase
under sale for taxes.
SIC. 2. All property in Hamilton City. no
exempt BY law from taxation, shall be ~suhleett
taxation for city purposes, and shall be taxed a
real estate or personal property. The term req
estate. " henever used in this Ordinance, shal
include the ownership q. or claim to, or posses
sion of, or right Of possession TO, any land within
the city limits; and the term personal property
whenever used in this Ordinance. shall includl
all movable property, Of whatsoever kind er ma
ture. not included IN the term real estate a
herein defned.
sRr. 3. Between the fourth Monday in Junt
and the first Monday in August, 1870. and each
year thereafter, the City Assessor shall ascertain
and make out a list Of all property In the city
real and personal, subject TO TAXATION. and alsf
the names Of all persons, corporations, assoela
Iltuh. companies or Hlli@, NN Hllts tAaAtHAik %
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. end from the
President, Cashier, Treasurer or managing agent
of each corporation. association or company
within the city. or doing business or owning
rrar.r~4r fH.rlan n e#aAnnsaYf wpanr oath mr. nj
hrmation 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. frIn, corporation, association or company.
If 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 a minute of such refusal or neg
lect under his lame, 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;
II unknown TO the Assessor, the same shall be
to unknown owners. The form Of the
Assessment Roll, and the manner Of making
the assessment hereby ordained, shall be sub
s~tantially the same rs that prescribed by law for
Assessors. For the purpose Of carrying
ont the provisions of this section the Assessor
and his Deputy shall have power and authority
to administer ell oaths and affirInations author
by law.
SIC. 4. On or before the first Monday in An.
gust. 1870. and each year thereafter. the City As
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
Il do solemnly swear that | have made
iilieent inquiry into the names Of all taxable in
Of Hamilton City; that ] have diligently
investigated and ascertainod the description,
value, and ownership. Of all taxable property in
city; that I 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 q true and cor
assessment roll, made in accordance with
he laws Of the State and the ordinances Of the
city And shall deliver said assessment
-oll, maps, books and the original list Of prop
to the City Clerk, who shall Immediately
notice of the same, specifying the time Of
meeting Of the Board Of Equalization by publi-
alton in some newspaper published in said city,
IT in such other manner as the Board Of Trustees
nay direct: and shall keep the roll open for pub
lie Inspection.
SEC. 3. The Beard of Trustees shall consti-
the Board Of Equalization, and a majority
II the Board, with the President Of the Board,
hail be a quorum for the Board Of Equalization:
md the decision, a majority Of such quorum
hail be final. The City CLERK shall be the Clerk
II the Board Of Equalization. The Board shall
on the first Monday after the completion Of
the assessment roll, and shall continue in ses-
from time to time, until the business Of
equalization brought before them is disposed Of;
provided, that no complaint on account Of the
Of any property shall be considered
unless it shall be hled in writing with the Clerk
n the Board within one week after the session
II 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
either by adding thereto or deducting
if they deem the sun fixed by the
rolltoo 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 cath 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. If the Board of
Equalization shall find it necessary to add 10 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-
in the postoiiiee, directed to such person,
the day when they will act in that case,
and giving reasonable time TO appear. During
the sessions Of the Board OF Equalization the
shall be present, and also his deputy, If
necessary, as a witness in any case; and they
shall have a right to make any statement. or
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
the assessment roll, and may order
the Assessor 10 enter upon the said roll any
mortgage or lien, or ether property that has not
been assessed: and the assessment and ednaliza-
ton so made shall have the same force and effect
as if made by the Assessor before the delivery Of
the assessment roll BY him to the City Clerk.
SEC. 8. As soon IS the equalization is COM
pleted the Clerk shall prepare a duplicate assess
ment roll, which shall contain the assessment as
originally made and as equalized by the Board,
and TO which shall be added a column showing
the amount Of taxes due from each party
assessed, which duplicate assessment roll he
shall certify 70 be correct, and deliver the same
TO the City Marshal. charging him with the
whole amount Of taxes shown to be due thereon.
When the duplicate assessment roll has been de-
livered 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 week. 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, m the collection Of
taxes. and for that purpose he shall remain in
his Office from . O'Clock a m. to 4 o'clock pm. Of
each day, for four weeks after the Assessment
roll has been SO delivered.
SEC. 7. It shall be The duty Of the Marshal TO
pay over to the City Treasurer, on each Saturday
after he commences the collection OF taxes' IN
whole amount collected during the week pre-
ceeding, less his commissions for collecting. and
to take duplicate receipts therefor-one Of which
he shall file with the Clerk. and the other retain
as his voucher. The Clerk shall credit the Mar
shall on the assessment roll with all SUM so
paid. The Marshal shall 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: proyid-
ed. that II shall be the duty OF the Marshal to
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 as hereinbefore provided.
SEC. 8. 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
such taxes, and shall give a receipt therefor,
specifying the amount of the assessment, the
amount Of the tax, and the description Of the
property Assessed; but the Marshal shall not re.
ceive any taxes on any real estate for any portion
less than the least subdivision entered upon the
assessment roll; provided, always, an owner OF
undivided real estate may pay the proportion OF
taxes due on his interest therein.
SEC. Q. If any person, firm. company or as
ISOLATION, who shall be assessed under the pro
visions of this Ordinance. shall fail TO pay the
taxes so assessed. on or before the end Of the
fourth week after the publication Of the notice