, 1875-01-28

its regular meeting IN june m each year
| shall estimate and deter mine the amount
of money to be raised for the purpose
of carrying on the City Government for
year, an0 apportlon such amount ac-
cording to the valuation of taxab.e pro-
perty within the limits of the city; aud
such 4pportion shall be declared by Or
dinance; and the Common Council shall
at said meeting levy q tax sufficient to
| raise snch an amount us the said Com
mon Council shall have determined to
be necessary to defray the expenses OF !
the said City for the said year; and the
City Clerl. within fifteon ldays after
saah apportionment and levy. shall
make out from the return ct the said
assessor and collector a tax list, and
transmit the said list to the City Treas
nrer. charging the said Treasurer with
the amount of taxes found to be due up-
on the said list; and the clerk shall at
tach to the said list a warrant, ic the
name of the United States and uuder
, his baud and the seal of the City, COM
manding the said Treasurer to collect
the taxes charged ia the said list.
SEC. 7. That upon the receipt of said
tax list the City Treasurer shall imme.
ately give notice through the official pa
per of the City tnat City take. are due
aud that he holds himself in readiness
to receive the same ut his Office {stAtin2
the location of his office), and shall also
give notice at what time the said taxes
will become delinquent; and the said
City Treasurer shall thel enpon receive
snch taxes as are rendered to him, gi,-
ing his official receipt therefor to each
and every person so paying his taxes,
which receipt shall contain state ment
Of the whole amount received from that
person. to what funds belonging and
whether personal or property tax.
SEC. 8. That all taxes not paid on or
before the first day of September of
ench year. shall become delinquent. End
within FIVE days thereafter the CITY
Treasurer shall turn over to the CITY
Clerk the tax list for that year, with a
statement of the various amounts col
lected and by whom paid. and within
ten days thereafter the City Clerk sh Al,
turn over to the Assessor and Collector
list or roll of the delinquent taxes and
from whom due. With ten per cenlum
added as the fees of the Assessor and
Collector. and shall attach to said de-
lihquent roll q warrant in the name of
the United States of America, under the
hand of the City Clerk and the seal of
sud City, commanding the said Asses
sor anu Collector to collect the taxes
charged in the said delinquent list. by
demanding the payment OF the said de-
linqueht taxes through tie official paper
Of the City. and by making sale of the
goods and chattels, and finally of the
real estate. if necessary, and that he
pay over all moneys collected by him
by virtue of such warrant. to the City
Treasurer, taking the duplicate receipt
of the said City Treasurer therefor, one
of which he slall file with the City
Clerk, and that be return the said war;
rant with the list aforesaid. together
with an acconnt of his actions thereon,
to the said City Clerk.
SEC. 3. The Asses ssor and Collector
shall receive per cent. upon all
delinquent taxes collected by him.
SEC. 10. That in case any person
shall refuse or neglect to pay the tax
imposed on him after su b taxes shall
have become one month delinquent, the
Assessor and Collector shall levy by
distress upon the goods and chattels.
and if such goods and chattels be not
sufficient. finally upon the real property
Of such person wherever the same NAV
be found within the city. and shall sell
the sac property in the manner pro-
vided by the laws o. Washington Terri
tory for the sale Of property for delin>
quent County and Territorial taxes.
SEc. IL. That warrant issued to the
Assessor and Collector for the purpose
of collecting delinquent taxes shall be
4 vpoI int
and shall have the force and effect there
Of against any person or corporation
upon whom such taxes are levied and
charged upon the delinquent list. and
shall be enecuted and returned in like
manner except as in this ordinance and
by the laws of Washington Territory it
is otherwise provided. M
SEC. II. That whenever the Assessor
and Collector. or the perse authorized
by the City Council to collect delinquent
taxes, Cal not find sufficient property of
delinquent out Of which to make the
amount of his road. poll and property
tax. or if any part thereof remain un-
paid, he must collect the same by an
action in his own name against the de-
linquent. before the City Recorder. in
the Recorders Court. and if Judgment
BE- given in such action against the de-
fendant, it shall be enforced in the same
manner as judgment for fine in q
criminal action, and such action shall
be commenced by such Assessor and
Collector or other person authorized to
collect delinquent taxes. if the same are
not ptid on or before the first day of
November in each year.
SEC. l3. That when such property is
sold for delinquent taxes. the person
executing the warrant must Immediately
make aud deliver certificate of sale to
the purchaser according to law. with
the same statements and provisions as