The White Pine news. [volume] (Treasure City, Nev.) 1868-1906, 1870-07-06
Ordinance No. 81.

ordinance NO. 81
An Ordinance providing for the Assessing an
Collecting Of Revenue for Hamilton City.
The Board Of Trustees Of Hamilton City do Oh
dain as follows:
SECTION I. The Board Of Trustees Of Hamilton
City shall. by resolution, prior to the fourtl
Monday IN June, 1870, and annually thereafter
assess the amount Of taxes that shall be leviel
for city purposes. designating the number o
cents which shall be levied on each enc 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 against 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.
SIC. 2. All property in hamilton City, not
exempt by law from taxation. shall be subjectto
taxation for city purposes, and shall be taxed as
real estate OF personal property. The term real
estate whenever used in this Ordinance, shall
include the ownership Of, or claim to, or posses
sion Of. on 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
tnre, not included in the term real estate as
herein defined.
SEr. 8. Between the fourth Monday in June
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 also
the names Of all persons, corporations. associa-
tons, companies or firms, owning, claiming or
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-
nand 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 af-
irmAtion 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.
If any person, Officer or agent shall neglect or
refuse, on demand Of the Assessor OF his Deputy,
to give, under oath or Affirmation, the statement
required by this section, the Assessor or his Dep
uty shall make a inmate 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. Ii 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;
If unknown to the Assessor, the same 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
County Assessors. For the purpose of carrying
out 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.
SEC. 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
TO. and substantially in the following form, to
wit: { | 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 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 70 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 publi-
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.
shall BE- a quorum for the Board Of EQUALIZATION:
aud the decision, a 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 SEES
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 Eaual.
! IyatiQn shall have the pa1rpr IN datarrnfpa al
complaints in regard to the assessed value of
any property. and may change and correct any
valuation, either by adding thereto or deducting
therefrom. If they deem the sum fixed by tho
assessment roll too small or too great; whether
such sum be fixed blythe 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. If 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 postofhce. directed to such person,
naming the day when they will act in that case.
and giving reasonable time to appear. DURING
the sessions of the Board of EQUALIZATION Tho
Assessor shall be present, and also his deputy. il
necessary, as a 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 gair
from the County Recorder, or. otherwise, in
equalizing the assessment roll. and may ordei
the Assessor to enter upon the said roll an,
mortgage or lien. or ether property that has mo-
been assessed: and the assessment and equaliza
tion so made shall have the same force and effeci
as If made by the Assessor before the delivery o.
the assessment roll by him to the City Clerk.
SEC. O. As soon as the equalization is com
pleted the Clerk shall prepare a duplicate assess
ment roll, which shall contain the assessment
originally made and as equalized by the Board
and to which shall be added q column shown,
the amount of taxes due from each part
assessed, which duplicate assessment roll Ia
shall certify to be correct. and deliver the sam
to the City Marshal, charging him with tn
whole amount of taxes shown to be due thereon
When the duplicate assessment roll has been de
itvered to the City Marshal, he shall cause
notice thereof 70 be published in some newspa
per published in the city, IL there be one, TO
one week, requiring taxpayers TO come forwar,
and pay their taxes within four weeks from tn
publication Of said notice. The Marshsl shal
Immediately upon the receipt of the said dupli
cate assessment roll, ommenc 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 assessmep
roll has been SO delivered.
SEC. 7. 1t shall be the duty Of the Marshal I
pay oyer to the City Treasurer, on each SAturda
after he commences the collection of taxee, III
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
shnl on the assessment roll with all sums
paid. The Marshal shall also report 10 n
: Board Of Trustees every week, the amount pa
over to the Treasurer at his last settlement an
the amount Of his commission thereon; provi
ed, that IL shall be the duty Of the Marshal
y collect the taxes upon personal or movable pro
j erty Immediately upon the assessment there
: by the Assessor, and TO pay over and report II
same as heruinbefore provided.
. SIC. 8. Whenever any tax Is paid to the Ma
Z shal, he shall mark the word paid and the da
! Of the payment opposite the name Of the pc
son or the description Of the property liable (
g such taxes. and shall give q receipt thereto
U I specifying the amount of the nssesamnnt II