The record-union., 1892-03-22

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 rom
the time delinquent until paid.
SEC. 100. ANY taxes, percentages or costs
enormously or Illegally collected may, Dy
order OF the Board OF Trustees, be refunded by
the Treasurer.
SEC. 1O1. The City Assessor, between the
first Monday in March ana the first Monday
IN Juiy IN each year, must collect the taxes on
ali personal property; when the owner thereon
mas 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 OF any per-
sonal property owned by the person liable 10
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
lecteu on personal property, by the rate of the
previous year. When the rate is fixed for the
year in which the collection is made then if q
sum in excess of the rate has been collected,
the excess shall be repaid by the Treasurer to
the person from whom 1t was collected, and If
a sum less than the rate has been collected,
the deficiency must be collected, as are other
taxes on personal property.
SEC. 102. 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 each person
from whom taxes have been SO collected the
amount thereof, and as soon as the rate for
the year is fixed, he must also note on the
assessment book, in connection with the pre-
Vlous entry. the amount of excess or def
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 the
City Attorney, be supplied or corrected by the
Assessor at any time prior to the sale for delIn-
quent taxes. In the assessment, advertise
ment and sale for taxes, initial letters abbre-
IN a IN do nf nj
no assessment, or act relating to the assess
inent or collection of taxes is illegal on ac-
count OF informality, nor because the same
was not completed within the time designated.
SEC 104. All taxes assessed before this
Charter takes effect must be collected at the
time provided for, and under the laws in
force at the time the assessment was made.
and all such taxes shall be valid aud coIlecti-
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
izing any portion of the taxes levied and col
lected for the respective special funds, which
the Board of Trustees are authorized to estab-
lish, TO be made use Of in payment of any in
debtedness of the city which existed prior to
January L, 1883, 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 /, 1SSS,
ever exceed fifty-five cents on each one hun
dred dollars upon the assessment book.
SEC. Jog. Should the Board of Trustees at
any time deem 1t necessary for the interest
and protection OF the city at large, or any por-
ton thereof, or the property or health of the
citizens thereof, or any other matter or thing.
the object OF which would be to advance the
interest Of the city, to contract and create any
debts or obligations against the city tor mate
rlaIs furnished and labor and services perform
ed, without having the funds in the treasury 10
pay the same, the said board may enter into
contracts, and create debts or obligations.
without interest, and are hereby empowered
and authorized to levy and collect a special
tax, annually or in one levy, to pay such debts
mode ana manner of their payment; prOUided,
be contracted or created against the city,
qualified electors thereof, unless expressly
provided by this Charter Notice shall be
given OF such elections by publication for not
less than two weeks heretofore, in some daily
newspaper published in the city, in which
notice the contemplated repairs or improve
ments, and the cost or estimated cost of the
same and the manner it shall be paid for, shall
be distinctly stated. If two-thirds of the
votes cast at such election be in favor OF
the proposition named then the board shall
be authorized to proceed with the work and to
create the liability against the city TO the ex-
tent so voted for For all debts and obliga-
tions 50 contracted and created, the said board
shall issue warrants therefor, under the seal
OF the city, and 81 ecitying therein the date of
the election by which the issuance thereof was
authorized, and the total amount of warrants
then issued under and by virtue of such au-
thority.