San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1896-02-24
AN ORDINANCE.

Ine REVISED ClVll ordinances OF the City
OF San Antonio.
Be it ordained by the City Council
the City OF San Antonio, as follows:
Section /. There shall be annually
levied and collected 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 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. 2. 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 In to the assessor of the city full
and complete inventory of the property
possessed 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
current fiscal year and not exempt from
taxation, which inventory shall be veri-
fled as hereinafter prescribed. In the
case of partnership or of corporation,
the duty of handing in such inventory to
the assessor, shall devolve upon each
member or 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-
son, or Of such member of such partner
ship, or of such secretary, president or
treasurer of such corporation, 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 and personal not
exempt from taxation, owned by or under
the control of such person, partnership
or corporation (as 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
valualions) of said property Tor proper
ties) as stated in said inventory is (or arel
the actual market value COR values) OF
the same, as atiiaDt in all sincerity
believes" Any person, member or agent
of a 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 a 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 fall or refuse to appear be-
fore the Board of Appeal and Revision
when summoned, shall be guilty of a
misdemeanor and upon conviction there
Of before the recorder, shall be fined In
any sum not less than ten nor more than
one hundred dollars.
Sec. 5. II 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 a
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. Such 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, in case OF personal property,
giving a brief description of the same and
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 poll tax, as levied by
the city council, on every male inhabitant
OF the city between twenty -oDe and sixty
years of age, who has resided therein
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
Shall proceed to assess in the name OF
the owner II he be known, and II not.
then IL 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 s. 1t shall be the duty OF the as
SCISSOR at the expiration OF the time
fixed by ordinance for the rendition OF
property, TO ascertain 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 un-
known specifYing the wears for which