The record-union., 1892-03-23

or in whose possession or control 1t was, at
noon on the first Monday of March next pre-
cCdlng; but no mistake in the name OF the
owner or s1pFo owner shah render the as
sessment invalid In assessing solvent cred
not secured by mortgage or trust deed q
reduction therefrom shall be made of debts
re to bona tide residents OF the State. The
ssesSor shall have power to and he must ex-
act nom each person statement in writing,
Under oath, setting forth specifically ali the
1eu and personal property owned by such
J. rson, or in his possession, under his con-
troll. at noon on the first Monday in March.
i any person, after demand made by the AS
ssor, neglectS or refuses 10 give under oath
TIE statement herein provided Tor, or TO COM
] y with the other requirements of this Char
relating TO assessments and taxation, the
assessor must make an estimate OF the value
c the property OF such person. and the value
50 fixed by the Assessor shall not be reduced
| the Board u 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
lame of the absent owner is known to the AS
SCR, the property must be assessed III his
ame; If unknown, the property must be as
Sessed to ''unknown oWnerS."
SEC. rs. Any property willfully concealed,
removed, transferred or nnisrepreSented by the
Tner thereof, to evade taxation, must, upon
{. fscOYery, be assessed at not exceeding ten
times its value, and the assessment SO made
11ust not be reduced by the Board of Trus-
tees. Any property discovered by the Asses
Cor 10 have escaped assessment for the last
preceding year, ii such properly is owned or
Controlled by the same person who owned or
controlled ii 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
phabeticaily arranged, in which must be listed
all property within the city subject Ia taxation;
winch assessment book must be ccm pleted by
the Assessor on or before the first Monday of
July of each year. The Assessor shall also
make map took showing a plan of the vari-
Gus blocks Of the city, and mark thereon in
each subdivision thereof the name of the per-
son 10 whom il Is assessed As soon g. COM
lleted, the assessment book, together with the
map book and statements, must be delivered
TO 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 a daily newspaper published in
the city, and n the hemeantime the assessment
book must remain in his Office fer the inspec-
tion OF all persons interested.
SEC. II. Ihe 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
not later than the third Monday in July. The
board has power, atter giving notice in such
manner as ii 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
IT conform TO the true value Of such property
in money. No reduction must be made ii the
valuation OF any property unless the party
affected thereby, or his agent, files with the
board a written application therefor, verified
which such reduction IS claimed. No reduc-
Ion must be made unless such person,
OF his agent, attends ana answers under oath,
ali questions relating to the value of the
property. The board may subpoena such wit
lesses and hear such other evidence in rela-
Ion to the matter as it may deem proper.
SEC. rs. During the session of the board
may direct the Assessor TO assess any taxa
he property that has escaped assessment, or
II add to the amount, number or quantity of
property, when a false or incomplete list mas
lcen rendered, and TO make amt enter new
assessments (at the same time canceling pre-
= iOuS entries) when any assessment made by
Linn is deemed by the board so incomplete as
4 render doubtful the collection of the tax.
ne Clerk of the board must record in book
Kept Tor that purpose all changes, corrections
and orders made by the board, ana must enter
I'pon the assessment book al changes and
corrections so made, and must on or before
le first Monday in August deliver the assess
1lent book, SO corrected, TO the City Auditor
SEC. 70. The City Auditor, as soon as the
assessment book is delivered 10 him by the
tterk, must proceed TO add up the valuations
and enter the total valuation of each kind or
property. and the total valuation of all prop
ecty on the assessment book, and must. before
toethird Monday in August, report state
1lent thereof, Ia writing. to the Board OF Trus-
Ices.
SEC. 80. The Mayor, City Collector and City
-huditor shall constitute Board of Estimate
"i 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
ear, to prepare and transmit to the Board of
IEustees, accompanied by estimates and re
ports from the various departments of the city
government, an estimate OF the probable ne
c1ssities OF the city government for the next
ensuing fiscal year, giving the amount re-
qnired TO meet the sinking and interest funds
ior any and all valid outstanding debts, to-
Eether 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
cral specific funds to be provided for III the
treasury. The estimate shall also show, as
nearly as may be, what amount of income and
revenue is likely to accrue 10 the treasury
and be collected, from fines, licenses, water
rates, harbor dues and all other sources of
revenue, exclusive OF taxes upon property and
snail giVean estimate of what amount will be
required TO be levied and collected by tax
Upon all property in Fhe city subject To taxa
lion, in order to meet the necessities ofsuch
Jsct,I year. II 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 wear, such es-
1tmate shall also state the reasons Why such
Increase viii be required. The salaries per-
Lun1ng TO the respective offices held by them
shall be In full compensation for all services
reformed by the members OF said Board of
Estimate.
SEC. 81. The Board of Trustees shall estab-
1ish general fund, and may, also. before ii x
lag the rate o. the annual city tax. By ordi-
nance establish such special and separate
funds. representing the several funded obliga-
tons OF the city, If any, and the several de-
IartInents requiring municipal expenditure
IS may be necessary, which special funds shall
mat Tor which they have been specifica "
created, except of balances in excess, at the
end of the fiscal year.
SEC 50. The Board of Trustees must on or
leiore the first Monday in September. in each
year 10y ordinance, Fix the rate of taxes 10 be
levied, ana levy the taxes for general mani-
cipal purposes upon all property subject TO
taxation IN the city, and Shall also at the time
OF making sut IN levy, levy such direct special
taxes Tor the special and separate funds Gre
ated or provided for as shall be necessary 10
~ Xrn7.i-
Gus departments OF the municipal government
1or the current fiscal year; proUided, that the
levy for the general Tund shall not exceed one
dollar for each one hundred dollars upon the
assessment book. Every tax has the effect of
a Judgment against the person, and every
Len created by this charter has the effect o. an
execution levied against all property of the
delinquent, and the Judgment is not salts fed
nor the lien removed until the taxes are paid
or the property sold therefor. Every tax due
upon personal property is q lien upon the real
property OF the owner thereof, from and after
twelve O'Clock noon OF the nrst 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
Inents on real property assessed to others than
lie owner OF the real property, is q lien VI on
the land and improvements, which several
liens attach at twelve o'clock noon or the first
Monday In March in each year
SEC. So. As soon as the Board of Trustees
mas liked the rates of taxes for the year the
Aud1tor must compute and enter in a separate
column in the assessment book the reSpectiy We
sums, in dollars and cents rejecting the frac-
tons of a cent, 10 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 compIefe1 4
assessment book, 10 the City Collector and
charge the Collector with the full amount of
the taxes levied.
SEC. 81. Upon the receipt by him of the as
sessment book the Collector must publish for
at least tve days a notice in some daily news
paper published in the city specifying:
First-That the taxes on all personal prop-
erty, secured by real property and one
-lalf the taxes on all real nrolaerty WILL