The record-union., 1892-04-12

with him; and the delinquent list must re-
main on file in the Auditors Office. Interest
must be collected on all such delinquent taxes
at the rate OF two per cent. per month from
the time delinquent until paid.
SEC. 100. Any taxes, percentages or costs
enormously or illegally collected may, by
order OF the Board OF Trustees, be refunded by
the Treasurer.
SEC. 101. The City Assessor, between the
first Monday in March and the first Monday
IN July IN each year must collect Inc taxes on
al personal property; when the owner Thereon
has no real estate, or when. in his opinion, said
taxes are not q lien on real property sufficient
TO secure the payment, he may enforce such
collection by seizure and sale or any per-
sonal property owned by the person liable to
pay the tax. Such seizure and sale shall be
conducted in the same manner as provided to
be done by the Collector by Section ninety
eight hereof. The Assessor and Collector are
governed, as to the amount OF taxes so col
lected on personal property, by the rate of the
previous year. When the rate Is fixed for the
year III which the collection is made, then if a
sum in excess OF the rate has been collected,
the excess snail be repaid by The Treasurer TO
the person from whom 1t was collected. and if
sum less than the rate has been cole cted,
the deficiency must he collected, as are other
taxes on personal property.
SEC. 1O2. The Assessor must settle with the
City Treasurer, and pay into the treasury
weekly, the personal property taxes collected
by him, and the Auditor must, as soon as the
assessment book for the year comes into his
hands, note opposite the name of eacn person
from whom taxes have been so col e.ted the
amount thereof, ana as soon as the rate for
the year is fixed, he must also note on the
assessment book, in connection with the pre-
vious entry, the amount OF excess or deli
cheney.
SEC. 103. Omissions, errors, or defects of
form in the assessment book, or in the delin-
quent list, may, with the written consent of he
Clty Attorney, be supplied or corrected by the
Assessor at any time prior 10 the sale for delm-
Quent taxes. IN the assessment, advert Sc
ment and sale for taxes, initial letters ab 3re-
Niatlons ana ngures may be made use Of, and
no assessment, or act relating 10 the assess
lnent or collection of taxes, is Illegal on ac-
count OF informality, nor because the same
was not completed within the time deSignatad
SEC. l04. All taxes assessed before this
Charter takes effect must be col ected Mt Tie
tline pro- lded Tor, and under TIE laws in
force at the time the assessment was made
ana all sue taxes shall be valid and coiecti-
bic the same as If this Charter had not been
adopted.
SEC. los. Nothing in this Charter Shall
ever be construed as permitting or author
lZlng any portion OF the taxes levi d and COL
lected for tire respective special funds which
the Board OF Trustees are authorized to eStab-
lish, to be made use of in pay mHnt of any in
QeotedneSs OF the city which existed prior 10
January /, 1888, nor SHALL the total amount
OF taxes collected and made use OF in any one
year In payment OF any Indebtedness of the
city which existed prior to January l, 1858,
ever exceed hfty-dye cents on each one hun
dred dollars upon the assessment book.
SEC. JOG. Should the Beard OF Trustees at
an time deem il necessary for the interest
ald protection OF the city atl large. or any por-
ton thereof, or the property or health of the
citizens thereof or any other matter or thin
the object oil which Woaid be to advance the
interest oithe city, to contract anG create any
debts orobllgattons against the city for mate
rails furnished AND labor and services CePfCrm-
ed, without having the funds in the treasury to
pay TIE same, the said board may enter into
contracts, and create debts or obligations
without interest, and are hereby enlpowert
and authorized to levy and collect u special
tax annually or in one levy, to pay such debts
ana obligations so created, and provide the
mode and manner of their payment; pTOUided
that no such debts, obi gationS, OF claims shall
be contracted or crea Ell againsG the city,
Without first having been voted upon by the
qualified electors thereof, unless expires sly
provided by this Charter. Notice snail be
given Of such elections bv publ cation for not
less than two weeks tnei ofoVe in some daily
newspaper published in the city in which
notice tue contemplated repairs or impro le-
ments, ana the cost or estimated cost of the
same ana the manner il shall be paid for shall
he distinctly stated. If two thirds of the
votes cast at such election be in favor of
the proposition named, then the beard Shall
be auth orized 70 proceed with the work and to
create the liability against the city 10 the eX-
tent 20 voted for. For all debts and obliga-
tons so CONTRACTED ana created the said board
Shall issue warrants therefor, under the seal
OF tae city, and $ C flying therein the date of
the election by winch the issuance thereof was
authorized, and tlc total amount OF warrants
then Issued under ana by virtue OF such an
thOrity,