The record-union., 1892-04-07

CT IN whose possession or control it was at,
noon on the first Monday OF March next pre-
oeding; but no mistake in the name OF the
owner or supposed owner shall render the as
sessment Invalid. In assessing solvent cred
is not secured By mortgage or trust deed, q
deduction therefrom shall be made OF debts
cue 10 bona Jtde residents OF the State. The
assessor shall have power TO and he must ex-
sct nom each person statement IN writing,
under oath, setting forth specifically all the
1eai and personal property owned by such
PRISON, or in his possession. or under his CON
lroi, at noon on the first Monday IN March.
II any person, after demand made by the As
sessor, neglecls or refuses 10 give under oath
the statement herein provided for, or TO COM
lIy with the other requirements OF this Char
Ter relating 10 assessments and taxation, the
assessor must make an estimate of the value
oi the property of such person, and the value
80 liked by the Assessor shall not be reduced
by the Board OF Trustees.
SEC. "a. IL the owner or claimant of any
Property, not listed by another person, is alb
sent or unknown, the Assessor must make an
name of the absent owner is known to The As
FOR, the property must be assessed IN his
1iaIne; If unknown, the property must be as
Kessed TO "unEnown owners
SEC. rs. Any property WiIlfully concealed,
removed, tr2nsfc FRED or Enisrepresented by the
owner thereof, to eyade taxation, must, upon
discovery, be assessed at not exceeding ten
times its value. and the assessment so made
must not be reduced by the Board Of Trus-
lees. Any property discovered by the Asses
sor to have escaped assessment for tie last
controlled by the same person who owned or
controlled it for such p eceding year, may be
assessed at double its alue.
SEC. rs. The City Assessor must prepare an
assessment book with appropriate headings al
alphabetically arranged, in which must be listed
all property within thee subject to taxation;
which assessment book must be ccn pletad by
the Assessor ON or before the first Monday of
july of each Year. The Assessor shall also
make map book. showing plan of the vari-
Gus blocks OF the city, and mark thereon in
each subdivision thereof the name Of the per-
son to whom IL Is assessed. As soon a com
pleted, the assessment book, together with the
map book and statements, must be delivered
10 the City Clerk, who must Immediately give
notice thereof, and OF the time the Board OF
Trustees viii meet to equalize assessments, by
pubilcatlon IN Il daily Ne WSpaper published in
the city, and IN the meantime the assessment
book must remain in his Office fer the inspec-
ton OF all parsons interested.
SEC. Il. The Board of Trustees must meet
on the first Monday in July of each year to
examine the assessment-book and equalize
The assessments. 1t must continue in session
Tor that purpose, from time TO time until the
business of equalization is disposed Of but
not later than the third Monday in July. The
board has power, after giving notice IN such
manner as IL may BY rule prescribe. to in
crease or lower the entire assessment roll or
any assessment contained therein, so as to
equallze the assessment OF property and make
1t conform to the true value Of such property
IN money. No reduction must be made in the
valuation OF any property unless the party
affected thereby, or his agent, flles with tie
pOdfU a MllllGn Application therefor. verified
by his oath, and showing the TAGS upon
which such reduction IS claimed. No reduc-
lion must be made unless such person,
or his agent. attends and answers under GA h.
all questions relating to the value of the
property. The board may subpoena such Wit
IeSseS and hear such other evidence in rela-
ten TO the matter as it may deem proper.
SEC. rs. During the session OF the board
1t may direct the Assessor 10 assess any taxa
Die property that has escaped assessment, or
TO add to the amount, number or quantity of
q f. ar io+a LIST
been rendered, and 10 make ana enter new
assessments (at the same time canceling pre-
Fl0us entries when any assessment made by
ann IS deemed by the board So incomplete as
to render doubtful the collection of the tax.
The Clerk OF the board must record in a book
fept Tor thai purpose all changes, corrections
ana ORDERS made by the board, and must enter
upon tie assessment book al changes and
DIRECTIONS 50 maze, and must on or before
tue first Nor day in Angus deliver the assess
aenU books so corrected, TO the City Auditor.
SEC. 70. The City Auditor, as soon as the
assessment book is delivered 10 him by the
G1i6 TX, must proceed 10 add up the valuations
ild enter the total valuation of each kinQ OF
r0perty, and the Total valuation of all prop
afty on The assessment book, and must, before
The third Monday in August report a state
aent thereof. in writing, TO the Board or Trus-
Lees.
SEc. so. The Mayor, City Collector and City
auditor shall constitute q Board OF Estimate.
of which board the HayOr shall be Chairman
ttnQ the AudltGf snail be Secretary. Is shall
be the duty OF said Board OF Estimate, on or
before the second Monday in August Of each
ear, to prepare and transmit 20 the Board OF
AruSteSS accompanied by estimates and re-
ports from toe various departments OF the city
government, an estimate of the probable ne
e-ssities OF the city government for the next
ensuing nSCAl year, giving the amount re-
Quired to meet the sinking and interest funds
or any and all valid outstanding debts, to-
gether with the amount needed Tor salaries
and the probable wants of all the departments
81 the city government in detail, and showing
specifically the necessities OF each of the sew
erli specinc Iunds to be provided for in the
treasury. he estimate shall also show, as
nearly as may be, what amount of income and
revenue is likely to accrue TO the treasury,
and be collected, from lines, licenses, water
Tates, harbor dues and all other sources OF
feVenue, exclusive OF taxes upon property, and
shall giyean estimate Of what amount will be
required 10 be levied and collected by tax
upon all property in the city subject TO taxa
non, in order to meet the necessities OF such
fiscal year. II such estimate shall show that
IN increased amount will be required in any
specific fund over the amount required for
such fund for the pending fiscal year, such es-
innate shall also state the reasons why such
increase VIII be required. The salaries per.
tanning to the res pective offices held by them
shall be in full compensation for all services
performed by the members OF said Board OF
Estimate.
SEC. 81. The Board of Trustees shall estab-
fish general fund, and may, also. before ii x
Ing the rate Of the annual city tax, by ordi-
NANCE establish such special and separate
funds, representing the several funded obIiqa-
lions OF the city, II any, ana the several de-
partmentS requiring municipal expenditure
as may be necessary, which special funds shall
noI oe ulVefteo 10 any otner purposes than
that for which they have been specifica IL
created, except OF balances in excess at the
end OF the fiscal year.
SEC. So. The Board of Trustees must. on or
before the first Monday in September, in each
year, by ordinance, Tx the rate of taxes 10 ba
levied, and levy the taxes for general NUM-
clpal purposes UPON all property subject to
taxation In the city, and shall also at the time
OF making such levy, levy such direct special
taxes Tor the special and separate funds Gre
nted or provided for as shall be necessary to
raise sufhctent revenue TO carry on the vari-
Gus department. of the municipal government
for the current fiscal year; proVided, that the
levy for the general fund shall not exceed one
dollar for each one hundred dollars upon the
assessment book. Every tax has the effect OF
Judgment against the person. and every
lien created by this charter has the eject OF an
execution levied against all property OF the
delinquent, and the judgment is not satisfied
nor the lien removed until the taxes are paid
or the property sold therefor. Every tax due
upon personal property is lien upon the real
property OF the owner thereof, from and after
twelve O'Clock noon of the first Monday in
March in each year. Every tax due upon real
property is q lien against the property as
seSSed: and every tax due upon improve
ments on real property assessed TO others than
the owner of the real property, is a lien upon
the land and improvements, which several
liens attach at twelve O'Clock noon OF the first
Monday IN March in each year.
SEC. 50. AS soon as the Board of Trustees
has nNed the rates OF taxes for the year the
Auditor ustcompute and enter in u separate
column in the assessment book the respective
sums, in dollars and cents. rejecting the frac-
tlons OF cent, TO be paid on the property
therein enumerated, and foot up the columns
showing the total amount of such taxes and
on or before the fourth Monday in Septem Der
he must deliver said corrected and completed
assessment book TO the City Collector and
charge the Collector with the full amount OF
the taxes levied.
SEC. 81. Upon the receipt by him THE as
seSsment book the Collector must publish for
ut least iive days notice in some daily news
paper published in the city, specifying:
Ftrst-That the taxes on all personal prop
erty, secured by real property, and one
; half the taxes on all real property Will