The record-union., 1892-03-23

with him; and the delinquent list must re-
main on HE in the Auditors Office. Interest
must be collected on all such delinquent taxes
at the rate OF two per cent per month nom
the time delinquent until paid.
SEC. zoe. Any taxes, percentages or costs
enormously or illegally collected may, by
order OF the Board of Trustees, be refunded by
the Treasurer.
SEC. l0l. The City Assessor, between the
first Monday in March and the first Monday
IN July IN each year, must collect the taxes ON
ali personal property: when the owner thereof
has no real estate or when. in MS opinion, sitld
taxes are not a lien On real property sufhcIent
to secure the payment, he may enforce such
/ collection cy SEIZURE and sale OF 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 in 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 Ii 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. 1O2. The Assessor must settle with the
City Treas drer, ana pay into the treasury
weekly, the personal property taxes collected
by hun, 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-
yious entry. the amount of excess or deti-
cheney.
SEC. 103. Omissions, errors, or defects of
form in the assessment book or in the Gelin-
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, Adore
VlationS and figures may be made use OF. and
no assessment, or act relating TO the assess
nent or collection of taxes, is Illegal on ac-
count OF fnIornality, nor because the same
was not completed within the time designated.
SEC. l04: All taxes assessed before this
Charter takes effect must be collected at the
time prov Ided 1or, and under the laws in
force at the time the assessment was made,
and all Suca taxes shall be valid and collecti-
bic The same as If this Charter had not been
adopted.
SEC. 1o5. Nothing in this Charter shall
ever pe construed as permitting or author
1zlng any portion of the taxes levied and col
iected for the respective special funds, which
the Board OF Trustees are authorized to estab-
llsh, to be made use OF in pa mant of any in
deOtedneSs OF the city which existed prior 10
January l. 1SSS, 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 i, 1855,
ever exceed ffty-tive cents on each one hun
dred dollars upon the assessment book
SEC. l06. Should the Board OF Trustees at
any time deem ii neceSSary for the interest
]
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
fldlS furnished ana 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 o. obligations.
without interest and are hereby empowered q
and authorized to levy and collect a special
tax, annually or in one levy, to pay such debts
and obligations so created. and provide the
mode and manner OF their payment; prOuiGed,
that no such debts, obligations, or claims shall
be contracted or created against the city,
without first having been voted upon by the
qualined electors thereof, unless expressly
provided by this Charter. Notice shall be
given of such elections by publication for not
less than two weeks theIet tofore, in some daily
newspaper published in the city, in which
notice the contemplated repairs or irnpro ye-
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 obligji-
tions so contracted and created, the said board
shall issue warrants therefor, under the seal
of tle city, and s, Q flying therein the date OF
toe election by winch the issuance thereof was
authorized, and the total amount OF warrants
then issued under and by virtue of such au-
tlorty.