The record-union., 1892-04-07

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. 1O1. The City Assessor, between the
frsC Monday in March and the first Monday
IN July in each year. must collect the taxes on
al personal property; when the owner thereoi
has no real estate, or when. in his opinion, SAID
taxes are not a lien on real property SUFFICIENT
TO secure the payment, he may enforce sucn
collection by seizure and sale OF any per-
sonaI property owned by the person liable TO
] pay the tax. Such seizure ana sale snail be
conducted in the same manner as provided to
ne zone py the Coisector py sectlo G ninety
! eight hereof The Assessor and Collector are
! governed, as to the amount OF taxes so col
1 Iecued 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 Il
sum in excess OF the rate naS been collected,
the excess snail be repaid by the treasurer to
! the pc son from whom 1t was collected, and il
| a sum less than tiie rate has been collected,
| the deficiency must be collected, as are other
! taxes on personal property.
| SIC. 102. The Assessor must settle with the
! city treasurer, aao pay into the treasury
weekly, the personal property taxes collected
| By him. and the Auditor Taust, as soon as the
assess nlent book for the year comes into his
| hands, note opposite the name OF each person
! from whom taxes have been 50 col tected 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-
| Niou5 entry, lhe amount OF excess or def
| cheney.
Sac. 1o3. Omissions, errors, or defects of
! form in the assessment book or in the tlelin-
quentlist, may, with the written consent Of he
| City Attorney, be supplied or corrected by the
Assessor at any time prior Ia the sale for GeiIn-
/ qGtnt taxes. IN the assessment. advertise
menJ and sale for taxes, initial letters, abofe-
Viatl0lS. and figures may he made use OF and
I M assessment, or act relating 10 the assess
| lnenG or collection Of taxes, is Illegal on &c
count OF lnfprinaity, nor because the same
| was nor com pleted within the time designated
! SEC. 1O4. All taxes assessed before this
/ Charter taxes effect must be col ected oil tie
Tune prov Ided tor. amt under the laws III
! force at the time the assessment was made.
! and all sucl taxes shall be valid and coilecti
! bic the same as if this Charter had not been
adopted.
Sac. 105. Nothing in this Charter shall
ever be construed as permitting or author
| l2lng. any portion OF the taxes levi, and col
lCGted Tor ire respective special funds, which
! the Board OF Trustees are authorized 10 cstlb-
lish 10 be maize use OF IN pa5 n mt OF any IN
debtedness Of the city which existed prior 10
january /, s., nor stall Tie total amount
OF taxes collected and made u.s. OF In any one
year in payment OF any Indebtedness OF The
city which existed prior 20 January l, 1883,
| ever exceed Htty-f1Ne cents on each one hun
! cred dollars upon the assessment book
| SEC. 106. should the Board of Trustees al
| NJ time Geem It Necessary for the Interest
ton thereon, or the property or health OF the
citizens thereof, or anV other matter or thing.
/ the object OF which would be to advance Jne
/ interest ott1e cIty, 10 contract and create any
debts o. obligations against the city Tor ma e.
rails FURNISHED and labor ana services perform
! ed, Withou5haVilg the funoS in the iPe,.sary to
pas tie same, TIE sal, board may enter Into
contracts, and create lie5is or obligation4
viii Out interest. and are hereb- eInDGWert d
| and authorized to levy and collect q special
| tax, Annually orin one lew, to pay such debts
! ana obligations so created. ana provide the
! nlode and manner OF their payment; Dr0Uiqed.
! that no sucA debts obligations, or Claims Shall
! be contracted Or crea.e1 against the city.
| Without first having been voted upon by the
! qualified electors thereof, unless expires Isl y
PROVIDED by this Charter. Notice snail be
| given of such elections by publication Tor not
less ti!aa two weeks tieIe ofore in some tii ~
newspaper published il the city, in 1vaich
/ notice the contemplated repairs or impro We
Inents. AND the cost or estimated cost of toe
/ same and the manner IL snail oc paid for shan
/ be distinctly stated If TWO thirds OF the
I votes cast at such election be in favor OF
! the proposition named, then tEe beard saail
J be authorized 20 proceed with tax work and to
create the liability against the city to tie ex-
! tent so voted Tor. For ali debts and obliGa-
| tons so contracted and created, the said board
snail Issue warrants therefor, under the seal
OF tne city, and s Q flying therein the date OF
the election by wIlichthe issuance thereof was
authorized ana tne total amount o. warrants
then Issued under and by virtue OF such atI-
thonty.