The daily morning Alaskan., 1900-11-08
Ordinance No. /,

City of Skagwsy.
 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 possessory 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 8.
 By full cash value is meant the value at which a creditor would place the property when taken in satisfaction of debt from a solvent debtor.
 SECTION 1.
 All 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 5.
 The assessor shall list all real property ac- cording to the smallest legal sub division as n ar as practicable, and where land has been plated into lots and blocks, he shall list each lot or fraction thereof separately. The as- 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 memorandum 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 value thereof, HIS 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 to 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 or part of an acre, as near as the same can be ascertaned
  Third The Improvements shall be assessed with each lot or parcel of real estate as q part thereof at their full cash value.
 SECTION :
 Any real estate which has escaped assess ment for the last preceding year shall he as sessed for such preceding year, which shall be noted correction for the assessment for such. preceding year.
 SECTION 8.
 The land occupied and claimed exclusively as right of way for railroad by railroad com. panies or corporations, with the tracks and all the sub-structures and super structures which suppo Tt the same, must be assessed as q whole and as real estate, without separating the same as lands and Improvements, at n certain sum per mile. And all such real estate situated in the city and claimed by any railroad company as 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, includ ing the super structure and piles driven into the ground for the purpose of supporting the said super-structure, or otherwise, must be as
 
 be deemed to be real estate for the purpose of taxation.
 SECTION 10.
 All water ditches for mining manufac turing or supplying water to the inhabitants of the city of Skagway and situated within said city together with all improvements attached thereto, must be listed and assessed as real property.
 SECTION Il.
 The city assessor must complete his assess ment roll on or before the first day of october 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 Skagway.
 I, - city assessor for the said city of Skagway, do swear that between the first day of August, 19-, and the first day Of october, 19-, have made dligent inquiry and examination to ascertain all property liable to taxation in said city, and that l have entered said description of said property on this assessment roll, and 1 have assessed said property equally and uniformly according to the besf of my knowledge, judgment and in formation, at the full cash value; that I have faithfully compiled with all the duties i'm posed upon the assessor under the laws of the said city to the best of my ability; that l have not imposed any unjust assessment through malice or i'll will, nor allowed any to escape a just and equal assessment through favor or reward, and that the foregoing on pages .... to .... inclusive, contains said de- scription of said property and assessments, as required by law.
 ........... ............, 4 City Assessor for the City of Skagwav, Alaska. Subscribed and sworn before me this ... day of ......, 19--.
 . SECTION l2. The Common Council, or a majority of them, | shall form board for the equalization of the assessment of the property of the city. They shall meet for this purpose annually on the first Monday in October, and the auditor and clerk shall act as clerks of said board, and, having each taken an oath fairly and impar- tially to perform their duties as members of such board, they shall examine and compare the returns of the assessment of the property of the city, and proceed to equalize the same so that each tract or lot of real pro perty shall be entered on the assessment list its true and fair value, subject to the following rules: First, they shall raise the valuation of each tract or lot of real property which in their opinion is returned below the true and fair value thereof; second, they shall reduce tbe valuation of each tract or lot which in their I ......-