The record-union., 1892-04-06


with him; and the delinquent list must re-
main on file in the Auoitor's Office. Interest
must be collected on all such deIinquenttax xes
at the rate OF two per cent. per month from
the time delinquent until paid.
SIC. 10c. Any taxes, percentages or costs
enormously or illegally collected may, by
order of the Board OF Trustees be refunded by
the Treasurer
SEC. 1oI. The City Assessor, between the
fFs5 Moncay in March and the first Monday
IN July IN each year, must collect the taxes on
ali personal property; when the owner thereof
mas no real estate, or when. in his opinion, sald
taxes are not a lien on real property sufficient
10 secure the payment he may enforce such
collection bv 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
De done oy the Collector py Se5don ninety
eight hereof. The Assessor and Collector are
governed. as to the amount OF taxes so col
lected on petSOnat property, by the rate Of the
Previous year. When the rate is fixed faI' the
year III which the collection is made, then if a
sum in eXces, OF the rate has been collected,
the excess snail be repaid by the Treasurer to
the person from whom 1t was collected, and if
suin less tIan the faUe has been cole ted,
the deficiency must be collected, as are other
taxes on personal property.
SEC. 1872 The Assessor must settle with the
City Treasurer, a1d pay into the treasury
weekly, the personal property taxes collected
By him. and the auditor must, as soon as The
assess I1ent book for the year comes in5o his
hands, nOte opposite the name of each person
from whom taxes have been so cote eted the
amount thereof, and as soon as the rate TOR
the year is fixed, he must also note en- The
assessment book, in connection with the pre-
Ntous entry, the amount OF excess or ocii-
cheney.
SEC. 103. Omissions. errors, or defects OF
iofnl ~ the assessment book Or in the dein-
qUent list. may, with the written coUScntOf he
City Attorney, Be supplied or cIrreetcd by he
Assessor at any time Hl1or TO tct sale 1or den-
qusnt taxes. IN the assessment, advert Sc
tnent aud sale for taxes initial letters. ab3re
Ylailons, and hgures may ne made use Of llnd
NJ assessment, or act relating 10 the a ssess-
lnGnt o. collection OF taxes is Illegal on nc
count OF lnfTnlailty. nor bccIEse the same
was NOT completed within the time designated.
SIC. 1O4. All taxes assessed before tnis
Quarter taxes ehtct must be col ecttd q the
time pro, iced foF, and under TIE laws in
force aU the time the aSSeSST0 az was made.
ana al sue taxes shall be Nalid and colIccti
Ole ne same as If this Charter had not been
adopted.
SEc. los. Nothing in tais Charter Shall
ever be construed rs permitting or author
iIlng any portion OF The taxes levit d ami col
lecJed FOR tire respective speclai funds. which
tue Board OF Trustees are authorized 10 estab-
Iish, TO be mace use OF in "a; m Mt of any IN
de5tednesS OF the city which existed prior TO
January j, 1SSS, nor snail TIE total amount
OF taxes CoAaci eu and made uS of in any one
year IN payment OF any indebtedness OF TIE
city Whieh existed prior Ia January /, 15sS,
ever exceed nfty-LAe cents on each one nun
dfed collars upon the assessment book
SIC. 1GG. Should the Heard OF Trustees ut
n time deem ii nCceSsarg for the Interest
a-ld pro.ectlon OF the city az large or any por-
ton hereof, or tac property or hsaitii OF the
ctuHc-iS thereof or amy O5.lar matter or Il q (.
the object ot which Woaid be 10 auvapte tue
Interest Oitae city, % contract ana crate Gly
debts oeO3lig9iiOns against tue city tor fa;.ta-
rails lurn shed ani iaDoraHd services EerE ran
ed, without having the funds il the treasury 70
pa E g same, the SAID board may enter into
contracts, and cre25e deDtS o. Obligation .
witt o,it interest aEd are hereby empowered G
and authorized II levy and collect 81 special
tax, annually or IN one lew, to pay such debts
ana obligations so created, ami provide the
mode ana manner oFtheir paymeDt: Bg'0ride9,
That no such debts, obligations. OF C aims shall
be coatracJed OF createI aEaiaSu the city.
without first having been voted upon by the
! quahIcd electors thereof, unless eSpses 81 =
provided by this Charter. Notice shall be
given Of such elections by publ cation Tor moi
ie s. tran TWO weeks theie otore, in some daily
newspaper pub 5ished III the city in when
| notice the contemplated repair; or improve
IlentS, ana the cost or estimated cost of tue
same and the manner il snail pe paid for. shan
| be distinctly stated. II two thirds OF tie
votes cast at such election be in .ayor OF
the proposition named. then tie beard snail
| be a1t hori%ed 20 proceed with the work and TO
create the liability against the city 10 the ex-
tent so voted for. For all debts and obli@;t-
tionS so contracted ana ere ated, the said board
Shal! issue warrants Thereon. under the seal
OF tle city, ana G Tying therein tie date OF
tne election by winch the issaan hereof was
auih hlrIed, ana tne to5g.l amount o. warrants
then issued under and by virtue OF such au-
thority.