The daily morning Alaskan., 1900-11-22
Ordinance No. /.

An ordinance fot the purpose of raising reve- nues for the City of Skagway, District of Alaska, by assessment and taxation of real estate and rossessory rights.
 Be it ordained by the Common Council of the City of Skagway.
 SECTION l.
 The City Assessor shall. immediately after his election and qualification, proceed herein after provided for the assessment, valuation and listing of real property and possessory rights within the City of Skagway, for the pur. pose of raising revenues of the city.
 SECTION ?.
 By real estate is meant all lands, tenements, hereditaments and rights thereto and interests therein; and DO sSessory rights means all rights possessed by occupation and free enjoyment on unpatented land by virtue of settlement, an shall be taken. considered and referred to through this ordinance as real property.
 SECTION 3.
 Fy full cash value is meant the value nt wblch creditor would place the property when taken in satisfaction of Il debt from solvent dehtor.
 SECTION 1.
 Al real property within:the City of Skag way District of Alaska subject to taxation as herein provided, shall be listed and assessed every year with reference to its value, on the first day of August preceding the assessment.
 SECTION D.
 The assessor shall list all real property ac- cording to the smallest legal subdivision as n. ar as practicable, and where land has been platted into lots and blocks, he shall list each lot or fraction thereof separately. The -sessor shall make out in the real property assessment books, in numerical order, complete lists of all lands or lots subject to taxation, showing the names of owners, and if unknown so stated opposite each lot or tract in pencil Int morandum the number of acres, lots or parts of lots included in each description of property, and shal! place opposite of each sub division or lot the vdlue thereof, as provided in section l of this ordinance. The assessors books and blanks shall be prepared and in readiness by the city clerk and auditor of said city, and shall be in readiness for delivery 10 said assessor on he first day of August of each year.
 SECTION 6.
 The assessor shall set down in the assessment roll, to be prepared by himself, in separate columns and according to the best information he can obtain
 First: A description of each tract or parcel of real estate to be taxed.
 second: The number of acres part of an acre, near the same can be ascertained unless the land be divided into lots and blocks Third: The Improvements shall be assessed with each lot or parcel of real estate part thereof at their full cash value
 SECTION
 Any real estate which has escaped assess ment for the last preceding year shall be ns- sessed for such preceding year, which shall be noted as correction for the assessment for such preceding year.
 SECTION s. The land occupied and claimed exclusively as right of way for railroad by railroad con- panies or corporations, with the tracks and nll the substructures and super structures which support the same, must be assessed as Il whole and as real estate, without separating the same as lands amt improvements, at certain sum per mile. And all such real estate situated in the city and claimed by any railroad company such right of way shall be deemed to be the | property of such company for the purpose of taxation.
 SECTION 9. The wharfs situate within said city, incud- l ing the superslructure and piles driven into | the ground for the purpose of supporting the 1 said super-structure, or otherwise, must be as sessed as whole and as real estate, and shall he deemed to Jc real estate for the purpose of l taxation.
 SECTION To- All water ditches for mining, manufacturing or supplying water to the inhabitants of the l city of Skagway and situated within said city together with all improvements attached | thereto, must be listed and assessed as real property
 SECTION II. The city assessor must complete his assess | ment roll on or before the first day of october 1 in each year, and file the same with the Com | mon Council of the said city, and must take | and subscribe an affidavit substantially as fol. | lows: DISTRICT OF ALASKA, (ss. City of SkagMay. l, ------ ----- - city assessor for the | said city of Skagway, do swear that between the first day of August l9-, and the first day | of October, l9-, have made diligent inquiry l and examination to ascertain all property | liable to taxation in said city, and that 1 have 1 Df coil