The record-union., 1892-03-31

with him; and the DELINQUENT list must re-
main on nle in the Auditors Office. Interest
must be collected on all such delinquent taxes
al 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.
brsJ 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 his opinion, said
taxes are not a 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 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 shall be repaid by the Treasurer TO
the person from whom II was collected. and il
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
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-
VIous entry, the amount OF excess or def
cheney.
SEC. 1O3. Omissions, errors or defects OF
form IN the assessment book or in the delin.
quent isl, may, With the written consent OF the
Clty Attorney, be supplied or corrected by the
Assessor at any time prior TO the sale for delln.
quent taxes. In the assessment, advertise
ment and sale for taxes, initial letters, ab5re
flu- hS., "a
no assessment, or act relating to the assess
ment 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 tor, and under the laws in
force at the time the assessment was made
and all such 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 be construed permitting or author
lZlng 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 De MADE use OF in payment of any in
debtedness of the city which existed prior to
January 1, 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 /, 1883,
ever exceed hfty-fiye 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 Thereon, or the property or health of the
cltlZenS thereof, or any other matter or thing
the object OF which would be to advance the
interest the city, to contract and create any
debts or obligations against the city tor mate
rails furnished ana labor and services perform
ed, without having the funds in the treasury to
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 orin one levy, to pay such debts
ana obligations so created, and provide the
mode and manner of their payment; provided,
that no such debts, obligations, or claims shall
be contracted or created against the city,
without first having been voted upon by the
qual1ned 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 IL 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-
tons so contracted and created, the said board
shall issue warrants therefor, under the seal
of the city, and 81 ecifying 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.