The oasis., 1895-07-27

such tax. and shall give a receipt therefor specifying the am"unt of the assesslnent the amount of tax. amount paid dateoi payment, description nt property a-scs-ed win suiii- cicnt ccrtaiutity 10 identify t, and fine year for which the tax was assessed; but no Tax Collector shall receive any taxes on real es- tate for any portion less than the least sub division entered on the assessment roll
 Section l2 The Tax Collector shall upon receipt of the duplicate assessment roll and the warrant for its collection, give receipt tO the Town Clerk for the same and the amount of money called for therein by. the last grand total footing. and the same shall be charged up to the Tax Collector.
 Section 13. Upon the expiration of the time allowed for the collection Of taxes in each year, the Tax Collector shall attend at the office Of the Common Council. with his dupli- cate assessment roll, with the Treasurer and Clerk Of the Common Council and Mayor shall then carefully compare the said duplicate as- -cssment roll with the original, marking on the original he word paid opposite the name of each person wh"se taxes have been paid: and the Clerk of said Common council shall then and there administer tO the Tax Collector an oath. which shall be written and subscribed Ou the original and duplicate as ses.mcni roll co inc effect that each person and an property a-.essed iu said roll on which fnNes have been paid has the word paid marked opposite the name Of such person or the description Of such property; and the Town Clerk shall foot mp the amount Of taxes remaining unpaid. and credit the Tax Colt tor with the amount. and shall make q final settlement with the Tax Collector of all taxes charged against him on account Of said as- sc~Smcnt roll.
 Section l4. Not later than the First Monday Of October 0f each year the Tax Collector shall af the close of hi. official business on that day. cnteFupOn the duplicate assessment roll statement that ne lias mace ieNy up on ul property therein asscsScn, the taxes upon which have not been paid and shall im- mcdiateiy ascertain the total amount of tax cs then delinquent and hle in the office ot the coumon Council statement of said amount verified by himself or deputy, and shall make out list of all persons and property then owing any taxes, verified by himseli or dep ufy. which list shall be completed moi later than the first Monday ih October. and shall be known as the delinquent list' and tO enablc the Tax Collector 10 make out said list no t4Xes shall be received by him on the duplicate assessmenf roll after tle expiration of said above stated date The Tax Collector shall add five per cent 10 all taxes which boz come delinquent.
 section i5 Not later than the first Monday in December the Tax Collector must publish the dellnQueni list, which must contain the names or the persons aud a description or the property deiuquent. and the amount Of tax c- aud costs due opposite each name and deS- cription. with the taxes due on persoual prop efty added t0 taxes on real estate. where the real estate k liable therefor OF the several taxes are due from the same person, and the year or years for which the same are due; said publication to be made in the newspaper
 
 compensation therefor shall be fixed by the Common Council and paid by the Town The Tax Collector must append and publish with the delinquent list that he will apply to the district court, held fin and for Pima county, at the next ensuing term thereof for judgc- mcnt against the lands and real estate and personal property described In said list for said taxes, costs and interest and fOran order 10 sell tho same for the satisfaction thereof; aud shaii also give notice that on the Monday next succeeding the day fixed ny law for the commencement of such term Of the district court. all the land and real estate ana per sOnai property for the sale of which an order shah De made. will he exposed Go public sale at the budding or place designated by he Tax Collector for the amount Of taNes, Inter c~f and cost due thereon; and the advertise mcni published according tO the provisions of this ordinance shall be deemed tO be euili- cient notice to the persons, parties corpora. tions or companies interested Of the intended application for judgment and the sale Of lands, real estate and pcrSOnnl property un- der the order of said court. That said tax list and notice shall be published not less than once week for period of four weeks previous fO a term Of the court at which such Judgment is prayed the said publication to be in some newspaper, or supplement thereto. published in the same town. or if there be none then by posting Q copy of said list and notice for such period, in three public places within the town The whole Of the advcr- tiscmeut shall be contained in one edition of such ucWSpaDer and It's supplement, if such
 
 thing herein contained shall prevent the Tax Collector from subsequently advertising and judgment on lands, real estate and personal property that may have been omit ted through no fault of the Collector, or that may have been enormously advertised or de- scribed in the first advertisement.
 Section 1G In cases where the tax on per sOnal property becomes a charge upon the real estate of the person assessed the Col lectnr sliali select for that purpose some par ticular tract OF parcel of renl estate owned by the person owing such personal tax, and in his advertisement for judgment and sale shall designate the particular tract or parcel Of real estate against which said personal tax Is charged, and in the list filed for iudg- ment the same facts shall be shown provd- ed that the Collector shall apportion said personal property tax Co the different par cells or tracts of real est te Of such owner ap- bearing on the delinquent list. and tO be se lectcd by such Collector when no particular parcel or tract thereof is of sufficient value to secure the whole personal property tax due. |
 Section r.. All taxes and assessments what | sOeyer by any Common Council in pursuance lf this ordinance, upon any real estate, shall l be lien thereon for two years from the levy thereof aud if levied upon any personal or upon any person on account of any personal estate named in the assessment, l such tax shall be lien upon ~uch.personal |