The daily intelligencer. [volume] (Seattle, Wash. Territory [i.e. Wash.]) 1876-1881, 1877-03-13
IN r,,.xo.,u CH HANFogD
ELLSWORTH { HAnF0RD,
.Attorneys-!At-Law.
Office, Frauenlhal Building. Commercial 81
SEATTLE. ". T..
Will pr..-,ice in eli Courts OF Washington Ter
ritory. SpeclA; attention given to bsnEfup'cH
Geo. mills
Ordinance No. 136--'
Substitute for No. l35.
In Relation 10 The Assessment and Col-
tecf.oa or 1dyts


The City OF Seattle does ordain a. follows:
SECTION /, The City Assessor shall make
out an assessment rel. containing all the
property both real and personal. subject To
taxation. within the Guy limits, with the
name OF the owner or owners thereof and retnrn
the same to the City Clerk. properly certified
to- on or before the first dav OF Jane in each
and every year.
Sic. 2. Upon the filing OF the assessment
roll. thu Clerk shall give notice by publication
IN one o. more daily papers published in the
city, that the same Is open tor Inspection, and
will remain open until the egulir meeting of
the Council ir June. prior 10 which all appli-
cations OF claims 10! correction Of errors must
be filed.
SEC. 8. Any person deeming himself ag-
giieved by ,he assessed valuation or listing of
property, may apply 10 the Common Council
of the same. Such application shall! contain
list of all the property subject TO taxation for
city purposes owned by. in the hands Of. or
uuder the control Of the applicant. and a con-
else statement OF the particular item or items
claimed TO be enormously AS essed which
said application shall in all cases be verified
10y the oath or affirmation of the applicant,
and must be filed with the Clerk on or before
the evening Of the regular meeting OF the
Council in June.
SEC. 1 The Common Council shall al their
regular meeting in June. examine the assess.
ment roll. and all applications for revision
must be referred to them at that time. and
they shall make any alterations or corrections
as they may deem necessary. after which it
shall be accepted by the Common Council.
Seq. When the assessment roll shall have
been accepted. the Clerk shall forthwith pro-
coed and make out q duplicate a. ,essment roll
in the form of tax list. adding thereto all
general or special taxes levied by the Com
mon Council, and shall deliver the same to the
City Treasurer for the collection Of said taxes.
on or before the first day Of July in each and
every year. aud shall charge the same TO the
Treasurer.
SEC. e. Upon the receipt 1T 4 * -. Of any
general or specia! tax, the Tfeas..l, nall give
notles 10 Two daily newspapers, pnHted in the
city. that such taxes are due and payable, and
II not paid to him on or before the tenth day
OF August they will be returned delinquent.
SEC. Z. Within five days after the tenth day
OF August the Treasurer shall make out a
list Of unpaid taxes. and return the same.
verified by his aoidavit. to The Clerk, WHO
shall give him tue proper credit therefor.
SEC 8. Upon the return Of the list OF unpaid
taxes. the Clerk shall proceed and make
duplicate list addin. thereto ten Der cent:
which list shall be deemed delinquent tax
list, and shall be delivered within five DAYS to
the Collector. with warrant thereto attached
commanding him, in the name OF the City Of
Seattle, to collect the delinquent taxes therein
named in the manner provided by law sue h
warrant for the purpo,e OF collecting such de-
linquent taxes, shall he deemed an execution
against property. and shall have the .orcc and
eject thereof against any person, firm or cor
pOration, against whom such take, are levied
or charged on the tax roll, and shall be exc
cuted and returned in like manner ; anu the
Clerk shall charge said delinquent tax list to
the Collector.
SEC. 3. The Collector. after receiving the
delinquent tax list and warrant, shall 10th
with levy upon the personal property of the
said delinquent taxpayers. and make sale
thereof. as prescribed by law. In ca. e there
Is not sufficient personal property wherein TO
levy 10 satisfy the amount OF said taxes and costs
IN making such sale, then The Collector will
levy upon The real property of the delinquent
taxpayer, and make sale OF the same or so
much thereof as will satisfy the amount OF said
delinquent taxe'. aud all costs incurred in
making said levy and sale. That all sales of
personal properly or real estate made Tor the
coiiection OF delinquent taxes shall be conduct
ed 10 the same manner prescribed in the
statutes OF Washington Territory for sale of
property under execution; the Collector shall
return sid warrant, with his doings thereon
within ninety days flom the time The same is
delivered 20 him.
SEC. 10. When real proaerty is sold for de
iinqaent ta:.e the person executing The war
liant must immediately make and deliver n
ceitin"ate OF purchase for such property to the
purchaser. stating therein that the same is sub,
Ject to redemption as provided by law, and
such certificate shall have the eject 10 convey
70 the purcha. el, subject to redemption as by
law provided, all the estate Oh int rest therein
OF the owner. whether known or unknown, to-
getiier with all the rights and appurtenances
thereunto belonging
SIC. IL. Real pro ,,erty. sold for deino ant
taxes, as provided in this Ordinance M. ne
redeemed by the owner or his SUCCESS a..
'erest, or BY any per'on having a iirn u, =.
ment, decree ID mortgage on such piot, Z, ,,
any paf' ti.icoi separately old. Within IA. ee
years from. date at the certificate or ,,,;t,hase
by the pay inent oi the pure has money and
twenty Ave pea cent additional. together with
al lie isAe' which tie pnreha.er may have
paid on He property. and the latriest thereon
IRON the dale OF such payments. ut the legal
rate of intere l.
oLc IL. Whenever any property, real or per
sonar, old tor delinquent taxes shal! b. ing
more IMAM the amount of such taxes with the
interest and The cnSts AMI charges of such col
lection. tue surplus must lie paid 10 the Ire. q.
urer. aud The person executing the warrant
must take separate reccin. for such surplus.
$50 AAe '"c eeHc Win Tue clerk on Tie return
Oh The warrant At any time thereafter. the
owner OF the property sold or his legal repre-
sehtatiVeS. Is entitled 10 a warrant upon the
Treasury for such surplus.
orc. IL. Upon the return OF such warrant hy
The Collector. the Clerk may issue ali alias
warrant ior the collection OF any taxes not
made nponebe original warrant, together with
all COS Is and charles thereon.
FEC. IL. The Collector shall! retain the ten
N Satf lat
tion o. this ordinance. for his fee of collec-
non on oil amounts collected by him, and in
no case 'hall bis fees come out Of the original
tax. ~
SIC. 10. All ordinances or paris Of ordi-
hahces IN any manner conflicting with the
provisions OF this ordinance are hereby repealed
SEC. 10 This ordinance to take eject and he
10 force from and after five days after its pabll-
cation. f"''-
Passed by the Common Council! on the tenth
day OF March. A. d. 1877.
Published in The DAILY ISrELLicxxcER. on
TIC 'hrteen,h day o. March. A u. 1877.
d I. WHEELER, City Clerk.