The daily morning Alaskan., 1900-09-14
Ordinance No. 4.

An ordinance providing for the assessment, levy and collection of poll taxes and for other purposes incident thereto.
 SECTION 1.
 A poll tax of two dollars and fifty cents sball 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 iremen who have been members of any company within the city for period of one year preceding the assessment shall be exempt from the payment of said poll tax, aud provid- ed, further, that any person 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 my 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. d and the time and purpose of sale. in two con spicuous places within the city for at least twenty-four hours before the time of such sale, which sale must be at public auction. and a suf- hcient amount of such property may be sold to pay the taxes and Marshals 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 persons's 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 Marshall
 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, or until claimed must be deposited In the City Treasury, subject to the order of the owner, his heirs assigns, and the unsold portion of such property shall be turned oyer to the owner
 x fse SECTION:. sr seTs Poll tax receipts in blank signed and num- : 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 first 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 for fees. He 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 in the same time and manner as the assessor.
 SECTION g. M The assessor shall receive as a compensation for assessing and collecting poll taxes as here in provided fifteen per cent of the amount col Iected and shall receive no other compensation for such services.
 SECTION 6.
 This ordinance shall take effect and be in force from sndsafter the day of its passage. approval and publication for once a week for three consecutive weeks in some newspaper of general circulation within the City of Skagway. Passed by the Common Council of the Cityo Sksgway, this e7th day of August 1900 Approved Aug. 2sth. 1900.
 JOHN HIsLoP.
 Attest Ex-Officio Mayor JOHN w. TROY
 s% City Clerk.
 Date of First publication. September ,, 1900.