The Albany register. [volume] (Albany, Or.) 1868-18??, 1873-04-18


and imposing and collecting fines.
B. u olridind by h' Cannon Council 0
III Ciip ~ dlbunN,
Sec |. In the month Of February of cacl
year he Clty Recorder, unless oiherwis,
ordered by the City Council. shall proceet
tn make and comple.e the annual assess
ment OF city pr0aerty taXaD.e for city pur
roses, as directed in Title |, CHAPTER III. o
these ordinances, aud he shall MAKE hi,
return of iheasseSsmcnt of City nroirriS
liableto taxation for ely nurnoSes, III tht
lirst regular meeting of the City Connci
for the month Of March cnsning.
Sec. 2. When making assessment Of city
property the City Recor ler shall require
each person liable 10 be taSel by the city
10 furnish him u list of his real anil ntr
sonal nrONerty within the city, and shall
administer 10 such iaN-naycr an cath ol
affirmation 10 The effect tina; he viii ron
der irlIc and cOninle'e list otall nfonerty
owned by him and liable 10 taxation with
in the CITY. and any persop who shall re-
fuse 10 make such oath oratfrlna'ion when
required to do so by the aSsesSo; shall for
felt an1 ray TO ihe city the sum Of twenty
dollars ~ q penalty for violation of this
provision al this ordinance, which sun,
together with the cos's, shall he collected
a. other penalties are collected for viola
ton Of any city ordinance.
Sec. 8. As soon as the assessment roll is
completed the Recorder shall give notice,
by posting in three public places in the
city, at least, one week prrvionS 10 the
time when the City Council will sit rs q
board of equalization, and at the time spe'
citiei, the Council shall meet an,t equalize
the assessment. Complaint of excessive
valuation of nroperty may he ma ie blythe
personal apnealance OF ihe complainant
before the board at said meeting, ora vel'
iiied statement of facts may be filed with
the Recorder before the sitting Of The
board
Sec. 4. As soon as the assessment roll is
returned and the equalization perfected,
The City Council shall fix the rate and levy
the tax for the current year
See. ). Imne lately after theAnnual levy
of the rate of taxes by the City Coancii,
the City Recorder shall make and deliver
to the City Marshal Il trunscripy OF the as
sessment roll, ,withthe IN; tax leviedand
the amount due from each in lividual eX-
tended thereon, TO which he shall attach a
warrant in the name Of the City of Al'M-
ny, un Ter his hand, commanding the Mar
shal to collect the taxes charged in said
list by demanding payment Of the persons
charged therein, and making sale of the
goods and chattels of such persons when
necessary that he ray over all money coi-
lectei by virtue Of said warrant to the
City Treasurer. and return sail warrant,
together with the list aforesaid, and an ac-
count OF his acts and doings thereon, 10
the City Council, on or before the first day
Of May ensuing,
Sec. i. Upon The receipt of the tax roll
and warrant aforesaid from the City Re-
cor(ler, the City Marshal shall immediate
ly give notice, by posting three printed
hand-bills in the city, 10 the effect that the
assessment roll is in his possession; that
payment Of taxes IL immediately due and
must be paid before the first day of May
ensuing, under penaltv OF five per cent. TO
be added thereto If not raid by that day,
and naming the place where lie will hold
his Office to receive and receipt tor city
taxes,
Sec. 7. IL any person from whom city
faxes are due shall fail to nav the same in
answer TO posting notices. ny the first day
Of Nav OF any year, he shall incur pom
atty of 1--WE ner cent. to be added thereto
a. provided in this ordinance.
Sec. 8. City orlers issued by the Record
er shall be receivable for CITY taxes; prQ-
vided that the amount OF the same shall
not exceed the sum payable, or that no
change il required.
Sec. 9. The City Marshal shall receipt for
all taxes raid him, AMI note the fact OF
such nay uent on his lax roll.
Sec. Id. In ease that any person shall re
fuse TO my the city tax when The same IL
due, the Marshal shall levy the same by
distress and sale of the goods ana chattcts
of such persons, and such sale shall be
made in conformity TO the provision OF
s ate law for The collection of Siate and
cuuntetaxes.
SEC. II. On the first Thursday of May, of
each year. The Cilv Marshal shall makGout
"a statement of the taxes remaining I'M
paid with the names of the persons from
whom the same are due, and such other
Iaa as may be in his possession relating
thereto, ana return his original list and
warrant with such a ement 10 the City
Council, at which Tilne he shall make set
tlemeni with the Council for the same.
See. y. After The return of The tlclin-
auent tax list by the Marshal as provided
in the last section, the Recor Ter shall i'm
Inedatey make from said delinquent tax
roll Ii true and correct list Of the iaxeS re-
turned az unpaii, and OF the persons 10
whom such taxes are charged, aud deliver
the same 10 The CITY Marshal with war
rant thereto attached under his hand,
comInanlin him in he name of lhp CITY
of Albany, 10 levy urOn he gootis and
chattels Of such delinquent tax layer, and
=. io ~ Nv, = ,i.o,, III
sb,:II t;sS IN. o,,,onnt ~ "a vrs u ,l,n, :.
ii with i've per cent. penalty added there
10. ana costs OF colleetion. ana that said
Marshal INV over MI MONEYS collected by
- - ~ ~ ~ 10y W. o W ,,s''.2i - AT; ,,.ta