The record-union., 1892-03-31

TIE persons py whom 1t was owned or claimed,
or IN whose possession or control it was, at
noon on the first Monday Of March next pre-
ceding; but no mistake in the name of the
owner or supposed owner shall render the as
seSSInent Invalid. In assessing solvent cred
lis not secured by mortgage or trust deed, a
reduction therefrom shall be made of debts
cue 10 bona Foe residents of the State. The
Assessor shall have power to and he must ex-
act from each person a statement in writing,
Under oath, setting forth specifically all the
real and personal property owned by such
person, or in his possession. or under his con-
troll, at noon on the first Monday in March.
il any person, after demand made by the AS
SCISSOR, neglects or refuses TO give under oath
the statement herein provided for, or to COM
ter relating to assess nnents and taxation, the
assessor must make an estimate of the value
& the property of such person, and the value
so fixed by the Assessor shall not be reduced
by the Board OF Trustees.
SIC. "a. II the owner or claimant of any
property, not listed by another person, is alb
sent or unknown, the Assessor must make an
estimate Of the value of such property. II the
name of the absent owner is known to the As
sor, the property must be assessed in his
name; If unknown the property must be as
sessed to 'unKnown owners
SEC. rs. Any property willfully concealed,
removed, transferred or misrepreSented by the
owner thereof, 10 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-
tees. Any property discovered by the Asses
sor TO have escaped assessment for the last
preceding year, If such property is owned or
controlled by the same person who owned or
controlled il for such preceding year, may be
assessed at double its value.
SEC. 76. The City Assessor must prepare an
assessment book with appropriate headings al
phabetically arranged, ia which must be listed
all property within the ell ysubject TO taxation;
which assessment book must be completed by
the Assessor on or before the first Monday of
July OF each year. The Assessor shall also
make a 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 as 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 Will meet to equaliZe assessments by
publication IN daily newspaper published in
the city, and in the meantime the assessment
book must remain in his Office for the inspec-
ton OF all persons interested.
SEC. II. rhe 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
hot later than the third Monday in July. The
board has power, after giving notice in such
manner as it may by rule prescribe, TO in
crease or lower the entire assessment roll or
any assessment contained therein so as to
equaliZe 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, files with the
board written application therefor, verified
by his oath, and showing the facts upon
which such reduction IS claimed. No reduc-
lion must be made unless such person.
or his agent. attends and answers under oath,
ali questions relating to the value OF the
property. The board may subpoena such wit
neSSes and hear such other evidence in rela-
ton to the matter as it may deem proper.
SEC. rs. During the session of the board
IL may direct the Assessor to assess any taxa
BILE property that has escaped assessment or
10 add to the amount, number or quantity of
nrODpPtV- !. n NIata iSth ac
been rendered, and to make and enter new
assessments (at the same time canceling pre-
Elous ENTREES when any assessment made by
nm 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
kept for that purpose all changes, corrections
and orders made by the board and must enter
upon the assessment book all changes and
corrections so made, and must on or before
the first Monday in August deliver the assess
ment book, so corrected, TO the City Auditor.
y SEC. 70. The City Auditor, as soon as the
assessment book is delivered TO him by the
Clerk, must proceed to add up the valuations
and enter the total valuation of each kind of
property, and the total valuation of all prop
erty on the assessment book, and must, before
the third Monday in August, report a state
ment thereof, in writing, to the Board of Trus-
tees.
SEC. 80. The Mayor, City Collector and City
Auditor shall constitute q Board of Estimate
OF which board the Mayor shall be Chairman
and the Auditor shall be Secretary It shall
be the duty of said Board of Estimate on or
before the second Monday in August of each
wear, to prepare and transmit to the Board of
Trustees, accompanied by estimates and re-
ports from the various departments OF the city
government, an estimate of the probable ne
SeSsltles OF the city government for the next
ensuing fiscal year, giving the amount re-
CURED to meet the sinking and interest funds
Tor any and all valid outstanding debts to-
gether with the amount needed for salaries
and the probable wants of all the departments
of the city government in detail, and showing
specifically the necessities of each of the sew
dc lr n.
treasury. The estimate shall also show as
nearly as may be, what amount of income and
revenue is likely to accrue TO the treasury,
ana be collected, from fines, licenses, water
rates, harbor dues and all other sources of
revenue, exclusive of taxes upon property and
shall give an estimate of what amount will be
required TO be levied and collected by tax
upon ali property in the city subject to taxa
ton, in order TO meet the necessities of such
fiscal year. If such estimate shall show that
an 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 10 the respective 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 Fl *
ing the rate OF the annual city tax, by ordi-
nance establish such special and separa tie
funds, representing the several funded obliga-
tions of the city, if any, and the several de-
partsnents requiring municipal expenditure,
ms may be necessary, which special funds shall
not be diverted to any other purposes than
that for which they have been specifically
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, fix the rate OF taxes TO be
levied, and levy the taxes for general NUM-
cipal purposes upon all property subject to
taxation IN the city, and Shall also at the time
of making such levy, levy such direct special
ia ~
ated or provided for as shall be necessary to
raise sufficient revenue to carry on the yar-
Gus departments 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 upou the
assessment book. Every tax has the effect OF
judgment against the person, and every
lien created by this charter has the effect 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 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 uIon
the land and improvements, which several
liens attach at twelve o'clock noon OF the first
Monday In March in each year.
SEC. So. AS soon the Board of Trustees
has liked the rates of taxes for the year the
Auditor must compute and enter in a separate
column in the assessment book the respective
sums, In dollars and cents. rejecting the frssc-
tlons of a 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 September
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. "a. Upon the receipt by him of the as
sessment book the Collector must publish for
at least i've days notice in some daily news
paper published in the city, specifying:
f1rst-Tnat the taxes on all personal prop
erty. secured by real prorertY and one