San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1896-02-16

Vided that no assessor ent shall be In
creased unless the owner OF such property
has been notified to appear before said
board and given an opportunity to make
his objections to such increase, a copy Of
which notice shall, with the official re-
turn thereon, be filed with the city clerk.
Sec. II. The assessor shall attach to
the inventory q copy Of the notice re-
quired to be given by him, certifying the
same to be a correct copy thereof, and
when aud for how long and In what news
paper the same was published.
Sec. IL. The assessment roll or inven-
tory shall be completed and closed on or
before the first meeting Of the city coun-
ell in April Of each year.
Sec. 49, After the board of appeal and
revision has revised such tax list or in
ventory, the assessor shall make out for
the use OF the collector a corrected list or
roll, and enter thereon the amounts due
by each person, as well as the property
assessed, both rendered and unrendered.
The following shall be the form of the
roll with annexed receipt:
The assessor shall thereupOn I'm each
volume of Such roll certify TO the correct
ness thereof. Such rolls with annexed
receipts shall thereupOn be Immediately
delivered by the assessor TO the collector
and the collector shall at the same time
cate for the aggregate amount thereof,
which original receipt shall be by the as
SCISSOR delivered to the auditor, the as
SCISSOR retaining the duplicate thereof;
the auditor shall thereupon charge TO the
collector the aggregate amount of such
rolls as shown by such receipt retaining
such receipt In his custody.
Sec. IA. Immediately upon receipt Of
the tax receipts as provided for In this
"a
the collection of taxes; said collector
shall give notice TO all persons
owing such taxes to call at his office and
pay the same. Which notice shall be
published in the official journal of the
city for thirty DAYS; such publication
shall in no manner delay or suspend his
action in enforcing the collection OF taxes
as assessed.
Sec. 10 In collecting ad valorem and
poll taxes, the collector shall receipt for
the same upon the receipts prepared
therefor by the assessor and not other.
wise; and IL the collector or any assist
ant or deputy of the collector shall re-
ceipt for any al valorem or poll taxes
otherwise than upon said receipts, he
shall be guilty OF a misdemeanor and
upon conviction thereof before the recor-
der shall be fined In the sum equal to the
taxes so receipted for but not to exceed
two hundred dollars; and should said Of.
Tense be committed by the collector or
with his knowledge, he may in the dlscre-
ton of the city council be removed
from his office.
Sec. Is. All changes in the amounts of
the original receipts shall be by order of
the council, directing what change is to
be made, and shall be made by the audi
tor, who shall keep a book In which all
such orders shall he recorded. Provided.
that VIXEN 1t is desired to pay on any
property less than all Of the property en-
braced In such receipt, the auditor re-
Quire the assessor to make a receipt for
the property so desired to be paid on,
which receipt so to be made by the asses
Sor shall be at the same valuation as was
given such property In the original as
sesSment, and which shall be deli vered
by the assessor TO the auditor, who shall
deliver 10 the collector and make a note
across the face Of the original, designat-
ing the property paid on, in such man.
ner as will enable the property embraced
10 said original receipt and not paid on to
be readily distinguished from that paid
on. And 1t shall be the duty OF the col
lector TO levy on and sell all such property
on which the tax was not paid. Provided
further, that nothing herein contained
shall be so constructed as to authorize
any officer Of this city to diminish the
amount Of any tax, interest or penalty
due to this city.
Sec. II. If any person fail or refuse to
pay the taxes as imposed upon him or bis
property, on or before the first day Of
June of each year, the city collector shall
seize and levy upon and sell so much per-
sonal property belonging to such person,
whether resident or nonresident as may
be sufficient to pay his taxes, together
with all costs accruing thereon; In max
ing sales Of personal property for taxes,
the collector shall give notice OF the time
and place OF sale, together with brief
description 2of the property levied on
and to be sold. for at least ten days pre-
vious to the day OF sale, by advertise
ments In writing to be posted at the court
house door. and two other public places
In the city, and such sale shall take place
at the courthouse door of the county, and
by public auction. The collector shall in
levyIng on real property, levy upon each
piece or parcel of land for the tax charged
against each piece or parcel OF land on
the tax receipts as made out by the as
SCISSOR and delivered to him by the mayor,
and sell as much thereofas may be neces-
sary to pay the tax, together with all
costs accruing thereon; the said collector
shall prior to the day of sale advertise In
official journal the property so seized and
levied upon for three successive weeks,
giving In said advertisement such
description as is given the same on
the tax receipts 10 his hands, giving
the name Of the owner II kHown,
and II unknown say unknown owners"
together with the time, place and terms
Of sale; the costs Of such advertisement
not 10 exceed % cents for each tract or
parcel OF land so advertised, to be taxed
as other costs of sale against such tract
or parcel of land. Provided that the
cost OF advertising shall be deducted from
the fees allowed the collector for adver-
Using: such sale to be for cash to the
highest bidder at public cutlery at the
court house door between legal hours, on
the first Tuesday of the month; provided,
II the sale of all lands advertised Is not
made in one day, the sale shall be con-
tinued from day to day of which the
collector shall make proclamation at the
close OF each day, but shall be completed
before the time for making his final set
Element with the city; provided furth er.
that in all cases where any dealer In
merchandise. wares or goods Of any kind
subject to advalorem or occupation taxes,
or both. under the provisions OF the or
dtnances of this city, shall after rendt-
ton or assessment of such wares or goods
for taxation, or after becoming liable for
any occupation tax, become bankrupt or
makes an assignment of said merchan-
disc Nyaras or pnods then the OllpctOr