The record-union., 1892-04-06


t'se persons by whomit was owned or claimed,
O. IN whose possession or control ii was at
Loon on the tifst Monday OF March next pre-
Senlng; bIt no mistake in the name OF the
c1ifeF or sup ioSed owner shall render the as
sessnieElt III la3id. IN assessing solvent cred
j not secured Dy MORTGAGE or trust deed, q
] sductlon tBerefrom snail be made of debts
one 10 bono Rde residents of the Stale. The
assessor shall have power TO and he must ex-
set nom e4cA person statement in writing,
04der oath, setting forth specifically ali the
zeal and personal Droperty owned by slch
Fson, or iH his possession. or under his con-
lrol, sat noon on the first Monday in March.
any person, after demand made by the As
ssors neglecls or refuses 70 give under oath
1le statement herein provided for or to COM
] ~ With the other requirements OF this Char
! 1 2 relating 10 assessments and taxation, the
assessor must mike an estimate of the value
q the property OF sacn person, and the value
10 liked by the Assessor shall not pe reduced
y the Board OF Trustees.
SF.c. "a. If tlle owner or claimant Of any
property, not listed BY another person, is alb
a9nt or unknown, the Assessor must make an
innate OF the value OF such property. ii the
llame of the absent owner IS known TO the As
s9r. the property must be assessed IN his
liame; if unknown, the property must be as
sesSed 10 ''unKnown owners
SIC. : ;. Any property wjllfully concealed,
removed, trauSieF Fred or n1isrepreSented by the
osgner thereof, TO evade taxation, must. upon
ts4sooYery, be assessed at not exceeding ten
mes its value. and the assessment so made
l8ust not be reduced by the Board of Irus-
Ices. ANY property discovered by the Asses
s0r 10 have escaped assessment for the last
preceding year. II such properly is owned or
controlled by the same person who owned or
controlled IL for such p eceding year, may be
assessed st double its value.
SEC. rs. The City Assessor must prepare an
assessment book, with appropriate headings al
inabetlcally arranged, il winch must be listed
al property within Ihecity subject 10 taxation;
Fl lsgch assessment book must be cCm pleted by
the Assessor ON or before the FIRST -1onday of
July OF each year. The Assessor shall also
AXE q map book. showing q p an of the Vari-
Gus blocks Of the city, and mark thereon in
.tch subdivision thereof the name Of the per-
son 10 Wholn u Is assessed. AS soon q COM
1,leteG, the assessment book, together with the
map book ana statements, IauSt be delivered
70 the City Clerk. who must Immediately give
notice thereof, and of the time the Board o.
5ruStees VIII meet to eQuaiize assessments. by
publication IN q daily newspaper published ia
3le CITY. ana N tae1neantllue the assessment
took must remain in his ofica fcr the inspec-
LION Of all p IsOns interested.
SEC u. the Board Of Trustees must meet
on the first Monday IN july Of each ye4F. to
examine the assessnent-book and equalfze
the assessments. Is must continue in Session
1or that purpose, from time 10 time, until the
business OF equalization is disposed OF, but
not iater than the third BIOnday in July. The
Board has power, after giving notice IN sucn
manner as II may oy rule prescribe, to in
@ ease or lower the entire assessment roll or
any assessment contained therein, so as to
equaIize the assessment OF property and make
u conform 10 the true value OF such property
II money. No reduct on must be made IN the
E3laGtton OF any property unlGSs the party
affected thereby, or his agent flos with the
boarda written application therefor. verified
DE his oath, and showing tie facts uDOn
which sucn reduction is claimed. No reduc-
LOn must be made unless such person,
or his agent. attends and ans Wers under oatI.
al questions relating to the value of the
property. The board may subpoena such wit
OeSseS and hear such other evidence in reIa-
ton TO the matter as it nnay deem proper
SEC. 2S. During the session OF the board
II may direct the Assessor 10 assess any taxa
bic property that has S :aped assessment, or
10 add TO the amount. number or quantity of
V lncONDlpfe mas
been rendered. and to make and enter new
assessments TAT the same time canceling pre-
Gus entrles) when any assessment made by
blll 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 Tor that purpose all changes, corrections
1nd orders made Dy the board, and must enter
upon the assessment book al changes and
corrections so mace, and must on or before
The fitst Monday in August deliver the assess
ment book, 50 corrected, 10 the City Auditor.
SEC. -. The City Auditor, as soon as the
assessment book is delivered 20 him by the
cit TX, must proceed 10 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 IJelore
the ti,rd Monday in August, report a state
1nent thereof, III writing, TO the Board OF Trus-
tees.
SEC. 80. The Mayor, City Collector and City
Auditor shall constitute a Board OF Estimate,
OF which beard the Mayor SHAH be Chairman
and the Auditor shall be Secretary. It shall
be the duty Of said Board OF Estimate, on or
ear, to prepare and transmit to the Board of
Trustees, accompanied by estimates and re-
ports rom the various departments OF the city
government, an estimate OF the probable ne
eessities OF the city government Tor the next
ensuing hsetl year, giving the amount re-
quired TO meet the sinking and interest funds
lor any and all valid outstanding debts, to-
gether with The amount needed tor salaries
and the probable wants ofall the departments
OF the city government in detail, and showing
specifically the necessities OF each of the sew
eral specific funds TO be provided for in the
treasury. he estimate snail 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 anu collected by tax
upon ali property in the city subject to taxa
ton, ln order 10 meet the necessities Of such
uScs1 year. II such eSi innate shall show that
an increased amount will be required in any
SPECIFIC fund over toe amount required for
such fund for the pending dscal year, such es-
innate snail also state the reasons why such
Increase VIII be required. The salaries per-
timing TO the respective Offices held by them
shall he in full compensation for all services
ger:ormed by the members Of said Board of
Estimate.
SEC. 81. The Board OF Trustees shall estab-
lish q general fund, and may, also. before fl TX
ing the rate OF the annual city tax by ordi-
nance estabiish such special and separate
funds, representing the several fanded obliga-
ions OF the city # any, ana the several de-
partsnents requiring municipal expenditure
IS may be necessary, which special funds shall
nor ne diverted 10 any other purposes than
that Tor which they have been specifica "
created, except OF balances III 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 nuni-
etpaI purposes uron all property subject 10
taxation IN the city, aud shall also at the time
OF making suc n levy, levy such direct special
taxes Tor the special and separate funds Gre
n
raise SUFFICIENT revenue to carry on the yari-
Gus departments of the municipal government
for the current uscal year; pToUlded, that the
leVy for the general fund shall not exceed one
dollar for each one hundred dollars upOn the
assessment book. Every tax has the effect of
n judgment against the person, and every
lien Grated by this charter has the effect o. an
execution levied against all property OF the
delinquent, and the judgment is not satisfied
nor the lien removed unnIthe taxes are paid
or the property sold therefor. Every tax due
upon personal property is a lien upon the real
property OF the owner thereof, from ana after
twelve O'Clock noon OF the nrst Monday in
March in each year. Every tax due upon real
property IS n lien against the property as
SeSSed: and every tax que upon improve
lneatS on real property assessed to others than
ti.e owner OF the real property, is q lien upon
he land and Improvements, which several
items attach 1T twelve o'clock noon OF the first
Monday Ia March IN each year.
SEC. So. As soon as the Beard of Trustees
has fixed The rates OF taxes for the year the
AutsdoE must CONF pute and enter IN 4 separate
column IN the sSesSment book the respective
sums. IN dollars and cents, rejecting the frac-
tlons of a cent, 10 be paid GA the property
therein enumerated and foot up the columns
showing the total amount Of such taxes and
N OF before the fourth Monday in September
he must deliver said corrected and completed
assessment book 10 the City Collector. and
charge the Collector with the full amount of
tbeitaXes levied.
SEC. 81; Upon the receipt by him ofthe as
Stssnlent book the Collector must publish for
81 least i've days notice in some daily news
Iaper published in the city, specifying:
First That the taxes on all personal prop
erly. secured by real property. and one