The daily morning Alaskan., 1900-09-21
Ordinance No. 4.

An ordinance providing for the assessment, levy and collection of poll taxes and for other purposes incident thereto
 SECTION l.
 poll tax of two dollars and fifty cents shall annually from and after September 1st, be as- sessed and levied upon every male inhabitant over the age of twenty one years and under sixty years found in the City of Skagway dur ing the time of assessment and collection of poll tax for the year; provided, however, all active firemen who have been members of any company within the city for a period of one year preceding the assessment shall be exempt from the payment of said poll tax, and provid- ed further, that any peison who has paid poll tax In any other incorporated town within the district Of Alaska within the year. shall be ex empt.
 SECTION 2. The assessor shall require every person to pay his poll tax at the time of assessing the same, and in default the assessor shall immediately give to the City Marshal list of such uucol- lected poll taxes and the said Marshal shall i'm. mediately collect the same by levy and sale of any personal property he may find within the city belonging to the person against whom such tax is levied, which sale shall be made on written notice given by the said Marshal by  and the time and purpose of sale, in two con spicuous places within the city for at least twenty-four hoursIbefore the time of such sale, which sale must be at public auction, and q sui fcient amount of such property may be sold to pay the taxes and MarshaPs costs of selling, Provided, that in case the Marshal cannot find personal property out of which to make the taxes he may demand the amount thereof from any person who may be indebted to the tax payer and may collect the same out of such personss personal estate, unless such person shall take and subscribe an oath that he is not indebted to such tax payer, which oath may be administered by the City Marshal.
 SECTION 8.
 For seizing and selling personal property as hereinbefore provided, the Marshal may charge five dollars and upon payment of the prices bid for any property sold, the delivery thereof with bill of sale from the Marshal, vests the title thereto in the purchaser, and all excess over the taxes and costs of seizure and sale thereof must be returned to the owner of the property, O until claimed must be deposited In the City Treasury, subject to the order Of the owner, his heirs or assigns, and the unsold portion of such property shall be turned over to the owner.
 SECTIONS. ', Poll tax receipts III Dlank slgneu anu nuH- bered, shall be delivered by the City Clerk to the assessor on or before the first of September of each year and he shall be charged with the amount of such poll tax receipts delivered to him.and be credited with those returned and shall settle with the said clerk and pay over the amounts collected to the City Treasurer on or before the rst of each month, with state ment under oath, of the total amount of poll taxes collected by him during the last preced- ing month, less the per cent allowed Tor lees. lie shall also be credited with unpaid receipts by him turned over to the Marshal, and the Mar shal shall report all such receipts aud his action thereon fin the same time and manner as the assessor.
 SECTION g. The assessor shall receive as compensation for assessing and collecting poll taxes as here in provided fifteen per cent of the amount col ,ected and shall receive no other compensation for such services.
 t~ SECTION 6.
 This ordinance shall take effect and be in force from and after the day of its passage, approval and publication for once a week for three consecu- tive weeks in some newspaper of general circuia' ton within the city of SkagSay.
 Passed by the common council of the city Of skag way this 27th day of Augusut 1900.
 Approved August 2S. 1000.
 JOHN HISLoP
 A,,.s,. Ex-officio Mayor JOHN W. TROY.
 City Clerk.
 Date of First publication, September ' 1900