San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1896-02-16
TAX THUMB SCREW.
THE METHOD BY WHICH THE TAX
PAYER is TO BE MADE TO
COME TO TIME.
AN ORDINANCE.

Chapter Xxx, and Sections /, 9, and Of
Chapter VII OF part OF the Revised
City Ordinances Of the City Of San
Antonio.
Be it ordained by the City Council Of
the City Of San Antonio, as follows:
Section |. There shall be annually
levied and collected a tax of not exceed
| ing one per centum for general, and one
per centum for special purposes upon all
real and personal estate and property In
the City Of San Antonio, not exempt from
| taxation, and poll tax not to exceed one
dollar of every male inhabitant of said
city over the ages of twenty-o one years
and not over sixty years OF age, and who
has resided therein twelve months pre-
viOuS to the assessment of said tax. The
| City Council shall on or before the second
Tuesday Of March, in each and every
year. fix the rate per centum OF ad
valorem taxes, and the rate of poll tax to
be assessed and collected for each year.
Sec. ,. That on the first day of June
of each fiscal year the city assessor shall
publish in the official journal Of the city,
notice requiring every person, firm,
partnership and corporation owning or
controlling property within the limits OF
the city on the first day of June Of each
| fiscal year and liable to taxation, to rem
der such property TO him for taxation by
| said city, on or before, the first day of
August in such fiscal year.
Sec. 3. Every person, partnership and
corporation owning property within the
| limits OF the city, shall on or before the
| first day Of August in each fiscal year,
hand to the assessor of the city full and
complete inventory of the property pos
sessed by him, her or them, or controlled
| by him or her, as the agent of any per-
son, partnership or corporation within
said limits on the first day of June OF the
&C. nd frAK
taxation, which inventory shall be veri-
| fled as hereinafter prescribed. ln the
case Of partnership or of corporation,
the duty of handling in such inventory to
the assessor, shall dissolve upon each
member OF such partnership, and upon
the secretary, president and treasurer Of
such corporation and upon every other
person having charge Of the affairs of
such partnership or corporation within
the city. Such inventory shall be veri.
fed by the written affidavit of such per-
sen, or OF such member OF such partner
ship, or OF snch secretary, president or
treasurer Of such cor poration, or such
other person having charge of the affairs
of such partnership or corporation within
the city. and such affidavit shall state
that said inventory is full and complete
list of all properties, real au personal, not
exempt from taxation, owned by or under
the control of such person, partnership
or corporation las the case may be), on
the first day Of June last, within the
limits of the city. And any party render
ing such inventory may also state In
such affidavit the value or values of
the property or properties embraced
in such inventory, should such party
so desire, in which case the affidavit shall
contain the following additional clause
towit: land that the valuation Tor
valuaIions) OF said property Tor proper
ties)'as stated in said inventory is Tor are)
the actual market value Tor values) OF
the same, as affiaDt in all sincerity
believes" Any person, member or agent
OF partnership or secretary, president or
treasurer OF a corporation, or other per-
son having charge of the affairs OF a
corporation or partnership within the
city, who shall fail TO perform any of the
requirements of this section, shall be
guilty of miSdemeanor and upon con-
viction thereof before the recorder, shall
be fined in any sum not less than ten
and not more than fifty dollars.
Sec. 4. Any person, member or agent
of partnership, or secretary, president
or treasurer OF a corporation, or other
person having charge Of the affairs OF
partnership or corporation within the
city who shall fail or refuse to appear be-
fore the Board Of Appeal and Revision
when summoned, shall be guilty of
misdemesnor and upon conviction there
of before the recorder, shall be fined in
any SUN not less than ten nor more than
one hundred dollars.
Sec. 5. IL shall be the duty of the as
SCISSOR TO assess and return within the
time fixed by the Board all property sub
ject to taxation by the city. The assess
ment Of property for taxation shall be as
follows: The assessor shall make out
tax list or inventory in which shall be in
cluded all property subject to taxation by
the city on the first day Of June OF the
| fiscal year for which the assessment may
be made. Snch inventory shall contain
in the case Of real estate, a description OF
each piece or parcel thereof sufficient TO
identify the same, stating the lot, block
or portion thereof, describing as nearly as
possible the quantity, streets and bounds
Of the property, giving also the value OF
each piece or parcel of land, stated
separately, and the value Of the land and
the value of the imp ovements separately
stated .and, 10 case OF personal property,
giving brief description Of the same and
the value thereof. The names OF the
owners shall be set opposite or adjacent
to the properties owned by them respect
lively.
Sec. 6. 1t shall also be the duty of the
assessor to assess a poll tax, as levied by
the city council, on every male inhabitant
of the city between twenty one ard sixty
years of age, who has resided twelve
months previous TO the assessment of the
tax, and he shall enter the same upon the
tax list or inventory.
Sec. Z. All property not returned
to the assessor according to the
provisions OF the city charter, he
shall proceed to assess in the name OF
the owner IL he be known, and II not.
then 1t shall be assessed by description OF
the property and the last known owner;
and the value Of all such properties shall
be determined by the Board of Revision
and Appeal.
Sec 8. 1t shall be the duty Of the as
SCISSOR at the expiration OF the time
fixed by ordinance for the rendition OF
pr Jperty, to ascertaiu what property in
the city subject to taxation has not been
given In, and list OF all such property
as is subject to taxation shall be by him
presented to the Board of Appeals, In
supplement to the assessment roll, as I'M
known, specifying the years for which
such tax is due, and the amount thereof.
Sec. Q. Whenever the assessor shall as
certain that any real or personal proper
ty has not been asses Sed for the past year,
| he shall assess the same in his next as
sessment roll or inventory Gin a supple
ment theretO) at the same rate as such