The White Pine news. [volume] (Treasure City, Nev.) 1868-1906, 1870-07-20
THE WHITE PINE NEWS.
ordinance No. 81.

City shall, by resolution. prior 70 the lonrtn
Monday In june, 81, anu M s shsyt II iastad
for go nurnoses. designating the number OF
cents which shall Be levied ON each one hundred
doIlars of taxable property, real or personal
which resolution shall be entered upon the re
cord ~ their proceedings, and q copy thereof,
aulv ceriIaed 6y the CLERK, forthwith delivered
Ia Inc Assessor, Marshal and Treasurer All
taxes levied under the provisions OF this ordi.
nance shall be paid in legal coin OF the United
sfates ana are hereby made a lion against the
nronertv ASSESSED. which lien shall attach upon
the Assessment thereof by the Assessor. and shall
not be removed until all the ta1es nave peen
paid or the properly hAH Ne7too an - P"ieH4'oi
SIC. 2. All property in Hamilton CITY, not
exempt by law from taxation, snail pe suoJectto
taxation for city purposes. anu snail De taxed as
raj 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 cltylimits; and the term personhl pr1peItg,
an movable uroueFty. of whatsoever kind or na-
ture, not included In the term real estate as
herein defined.
Sec. 8. Between the fourth Monday IN June
and the first Monday in August, $50, and each
wear Thereafter. the City Assessor shall ascertain
and make ont 4 list Of all property in the city,
real and personal, subject to taxation, and also
the names of all persons, eorporstions, associa-
tions. companies or firms, OWNING, claiming or
havIoe the noeaession 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
nafing sueh assessment, the Assessor shall de-
mand nom 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, q statement under oath or af-
nrmation Of all the real estate or personal prop
- "a - 1a4.-a - 10.
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 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 50 render; and the value
90 fixed shall not be reduced by the Board OF
Fauaiization. If the name of any absent owner
of property is known to the Assessor, the prop
erfy shall be assessed In his, her or their names;
II 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
cut the provisions Of this section the Assessor
and his Deputy shall have power and authority
10 administer all oaths and affirmations author
lied by law.
6EC. 4. On OF DE1Ofe the ufrt htonAuy III 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
10, and substantially in the following form, to
wit: Il do solemnly swear that l 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
aid city; that l have in all cases sought and put
down the true owner, true description and true
salue Of all property assessed 10 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.
SIC. &. 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;
and 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 ses-
sion from time to time, until the business of
equalization brought before them is disposed of;
~ AA--- ~ AIA"A - - Net
assessment Of any property shall be considered
unless 1t shall be filed In writing with the Clerk
Of the hoard 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 mall 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. 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 postofice, 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 the
Assessor shall be present, and also his deputy, II
necessary, as q witness in any case; and they
shall have a 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
equAlizingt the assessment roll, and may 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
rs II made by the Assessor before the delivery Of
the assessment roll by him to the City Clerk.
SEC. 0. As soon as the equalization is COM
pleted, the Clerk shall prepare a duplicate nssess-
ment roll, which shallcontain the assessment as
Originally made and as equalized by the Board,
and TO which shall be added q column showing
the amount OF taxes due from each party
assessed, which duplicate assessment roll lac
shall certify 70 be correct, and deliver the same
to the. City Marshal, charging him with the
whole amount o. taxes shown to be due thereon.
WharH fhQ dnnItQafa aaaaau... Ill l.. - n
iivered 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. ommence the collection of
taxes, and for that purpose he shall remain In
his ONCE from . O'Clock Am. to 4 O'Clock pm. of
each day, for four weeks after the Assessment
roll has been 20 delivered.
SEC. Z. II shall be the duty of the Marshal to
pay over TO the City Treasurer, on each Saturday
after he commences the collection of taxes, the
whole amount collected during the week pre-
needing, less his commissions for collecting, and
70 take duplicate receipts therefor-one of which
he shall nle win the Clerk, and the other retain
as his voucher. The Clerk shall credit the Mar
sinai on the assessment roll with all sums SO
paid. The Marshal shall also report to the
Board Of Trustees eyery week, the amount paid
over TO the treasurer at his last settlement, and
the amount OF his commission thereon; provid-
ed, that II shall be the duty of the Marshal to
collect tho taxes upon personal or movable prom
erty Immediately upon the assessment thereof
hy the Assessor, and TO pay over and report the
same as hereinbefore provided.
SEC. :. Whenever any tax is paid 10 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 tho 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-
eeive 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.
SIC. Q, II any person, firm. company or as
ISOLATION, Hho shall be assessed under the pro-
visions Of this Ordinance, shall fail 10 pay the
taxes 80 assessed, on or before the end OF the
fourth week after the publication of the notice
required by Section 6 OF this Ordinance, 1t shall