Fairhaven herald. [volume] (Fairhaven, Wash.) 1890-????, 1890-06-08

ORDINANCE NO. "a
An ordinance to provide for the assessmer
ana collection n taxes in the city OF Fai

- ~ eNuuStl ot the city OF falfnaA en- I
see /. All real and personal property in .
ms city ana all personal property Of persons ]
cslulhg therein property Of corporations ]
such as Is hereinafter especially excepted. Is .
'ublectto taxation, and such property or the
value thereof, shall be entered In the list OF
.aNaplS pfepeftN fot that purpose in the
sec, Z, keal property for purposes of tax
alton shan De construed TO include the land
Itself whether laid out in town lots or other
Mlse' ana All buildings. structures and inl-
prvNcments Of whatsoever kind thereon aud
an rights ana privileges thereto belonging
or IA any ways appertainmg.
sec. J. Personal property shall for the pur-
pose OF TAXATION be construed 10 include all
goods, chattles, moneys credits and effects
NhsftsoeNet they may be. all ships. boats
ana vessels belonging 10 the Inhabitants of
the city, and all capital invested therein. all
money at interest due to any citizen I'M the
city ana all other debts due such persons
personal estate Of moneycd corporations; all
shares Of stock in any bank organized. or
thal may ne ORGANIZED under any law OF the
United states or OF this state and all n
proNcments made by persons upon lands
owned by them under the laws of the United
states, me Zee OF which lands Is still vested
In the United states.
Sec. l. All property described in this Sec
tiuu To the extent herein limited shall be eN-
empi from taxation, that i TO say; lst. All
public school houses, with the books and
furniture therein. and the grounds attached
To such buildings necessary for their proper
occupancy. 2nd. All lands used exclusively
Tor burNng grounds or cemeteries. Ord. All
property, whether real or personal. belong
ing 70 the city of FairhaNen or To the state
81 Washington, or 10 the United States OF
America. ith. All fire implements or other
Instruments used for the eNtiuguishment OF
fires. with the buildings used exclusively for
the safe keeping thereof and for the meeting
OF hre companies whether the same belong 10
the city or TO any tire company organized
therein. oth, All free public libraries. on.
Ihe personal property, OF each householder
or head of family liable To assessment and
taxation under the provisions of this act OF
which such individual i the actual and bona
hde owner to an amount not exceeding three
hundred dollars IN value, provided that each
person shall list all of his personal property
for taxation and the assessor shall deduct the
amount OF the exemption authorized by this
section from the total amount OF his assess
meut and assess the remainder.
I sec. ). All real and personal property IN
this city subject 10 taxation shall be listed
I tween the first Monday In February and the
/ first Monday In May OF each year, and shall
value.
sec G. Personal property shall he listed IL
the manner following; First-EVery person
Z Of fun age ana sound mind being a resident
I Of this city shall list ali his moneys. credits
bonds or stock. shares OF stock. or Joint
stock. or other company's moneys loaned OF
I invested. franchises. royalties, and Other
personal property. second-He shall alss
list separately and IN the name OF his prin.
eipal all moneys and deposits subject Ia hi'
order. Third-rhe property Of mino
CHILD shall be listed by his guardian or per
sou having such child in charge. Fourth
Property OF an idiot or lunatic shall b,
listed by the person having charge OF suci
property. fiith--rhe property OF "a person
for whose benefit 1t i held Ia trust BY III,
trustee OF the estate Of deceased person o.
by the executor. administrator. siNth--rhl
property OF corporations whose assets are IN
the hands OF receiver. by such receiver
-cventh-lhe property OF "A corporation, bl
the president or proper agent or Office
thereof. Eighth--The property Of firm o
company, by partner or agent thereof
Ninth-Ihe property OF manufactures ans
Others in the hands Of agents by such agent
ia the name Of the principal as merchaudl-e
sec. :. For the purpose ef assessment am,
taxation OF electric light plants, includiu
wires and water mains and pipes laid ID
streets or alleys. and the tract OF road %
street railways shall be held 10 De persona
property.
sec. :. Every person required hy this ac
70 LIST property shall make out and dellsc
10 the assessor when required statement
verified by his oath. of an the personal prop
erty IN hi, possession or under his cuntrC
ana which uy the provisions Of this ordl
nance he i required 10 list for taxation
either ~ owner or holder thereof. or guar
dian parent. husband. trustee. executor. AL
ministrator. receiver. accounting ofhrcl
partner or agent. but no person shall be- re-
Quired 10 include In his statement any Dor
tion Of the capital stock or property Of AN
company or corporation which such compau
j. required 20 list or return it, capital am
D NlnNtilN Tor laAAliOn IN TINS civ
sec. ., In making up the moneys aud erred
III which any person i required to list b
shall be entitled 10 deduct from the gro-
I amount Of debts and all mortga.
debts in good faith owing IN i'm
TO any citizen or resident ,
this city. but no ack acknowledgement Of iu
deutednrs~ not found on actual cuusidtra
tion, and no such acknowledgment m1dc O.
the purpose Of being 50 deducted shall %
= considered debt within the intent 81 thi
ordinance. and no person shall 'Ae entitled {
deduction 10 nF
subscriptions 10 any Institution. society. cot
p9ration or company. nor on account OF an
: obligation upon any bond or other security
nor on account Of any Indebtedness con
tracted for the purchase Of United state
! bonds or other non-taX abie property.
: see. %. IL shall be the duty OF the a--c~-l
T. 10 determine and fin the true and fair Nalu
p ~ all items Of personal property included
r such statement and enter the SAINT oppu-ii
+ plete such statement shall show truly un
4 distinctly set forth in an itemized lnuun'
all 81 the personal property owned BY az
person taxable within this city. And
d making such itenllzed statement il -ha
IA be the duty Of the assessor TO conform
nearly a. practicable TO the forms require
aud IN use by county assessors In the stat
: Of Washington.
= sec H. Whenever the assessor shall De,
e the opinion that the person listing propcri
q for himself or for any other person. cumpau
or corporation has not made a full. fair ar
complete list OF such property De may ~
anime such person under oath Ia regard
q and II such person shall refuse 20 umsw'
: under oath or TO make full discovery. q
, assessor may list the property OF such DE
= son. or his principal according 60 his DE
T. judgment and opinion. and IL shall De u
u duty of the assessor in case any person fal
4 neglects or refuses 10 list his personal pro
y erty a. required by this ordinance. 10 mai
list OF the property OF such person accom-
ing 10 his best judgment and Information.
see. u. IL shall be the duty Of the assess
20 list all real estate within this city wheth
The be- DrDngrfN AIlIIdi IIi
into lots and blocks and In making such u
give the name Of the owner aud accura
description q the property and the actu
cash value thereof.
! sec. Il. When the assessment list showli
:. the personal property and the real estate
z this city, which j. subject to assessment "a
\ taxation therein. shall be completed by q
assessor. IL shall be the duty Of the asses
10 verify the said list by his oath and 20 q
posit the same with the city clerk. on or d
% fore the first Monday In May OF each We
excepting that for the year issp. In order
meet the current expenses OF the city q
% assessor shall make an assessment Of Z
property Of the city according to the prov
ions Of this ordinance, and shall file the san
" with the city clerk on or before the first d.
Of July ise0.
sec a. The city council or a committee
~ their number selected for that purpose
~ the city council ut a meeting thereof TO
" held on the second Tuesday Of May OF ca
~ and shall, after the assessor shall have col
go plcted and handed In his assessment list
% the city clerk and after five days moth
published In some newspaper published
the city OF fnirhuvcn. hold meetings
hear aud determine all complain
1 respecting the valuation of proper
a. fixed by the assessor IN such list.and -hl
- have power on their own motion, with
20 without complaint made 10 modify. a
N which said valuation they shall In any "
~ deem Just and proper and shall have pow
TO correct the said assessment list by addi
, thereto property which + taxable in the ri
and which may from any cause have bee
- omitted from such list. or by taking thci
~ from prop rty which may from any cav
have been included In the said list. or viii
, Is not asSessahle or taxable IN the said eff
or by changing or correcting the descrptlo
oo OF any real or personal property contain
W In such list. or by increasing or diminish
the value thereof as shall be Just and props
M provided. that before making any change
~ any assessment the board Of equaliIuti
shall notify the person Interested by let
M deposited in the postoiiice. or express pu
y" paid and addressed to such person. at lei
,oo three days before action Is taken. Of the d