The daily morning Alaskan., 1901-08-31

S The money Of a firm or company, by partner or agent thereof:
 Q Moucy and property iu litigation. in possession of any officer of any court must hc assessed Co Che custodian thorc Df. and Che taxes thereon paid by Che cus-
 SECTION NL
 Every person required hy this ordinance Co list property shall mako out and dcliv- er Co Che city usHpHgor when required. statement verified by hts oath of an Che personal property n hia possession or un- der his control. and which by Che prOYie- Ions of this ordinance ia required to loo listed for taxation. either ns owner or holder thereon, or ns guardian, parent husband. trustee. cXccutor. admInlstra- tor. accounting officer agent or factor
 SECTION XII.
 The land occupied and claimed cNclu- sivcly oa right-of-way for railroad by railroad companies or corporations. with thc tracks and ull the suh-struCtures and supcr-structurcs which support Che samo. must hc assessed us a whole and as rcN estate. without separating thc same aa lands and Improvements. at % certain sum per mile. And 1ll such real estate situated in Che city and claimed by any railroad company as such right-of-way shall hc deemed Co he thc property of such company for Che purpose of taNa-
 SECTION NIL
 The wharves situate within thc city. Including thc supcr7tructure and piles driven Into thc ground for Che purpose uf supporting thc said suuprstructure. or otherwise. must hc assessed as whole and us real estate. and shall hc doomed to hc real estate for the purpose or taxation.
 SECTION XIV.
 An water ditchos or mains for miulnn or manufacturing or supplying water Go Che inhabitants of Che City of skagw1N and situate within suid citv. together with all Improvements attached thereto. must hc listed and assessed as real prop-
 U" SECTION NV.
 The city assessor must complete his assessment roll on or before Che trst day of October in each year. and ulc the same with Che Common Council of Che said city and must take and subscribe an affidavit substantially as follows.
 DISTRICT OF ALASKA.
 City or skagwayl
 thc said civ of skagway. do swear u,a' h,tWccu thc first day of August. n..., and thc nrst day of October, l9..., ! have made dilIgcnt inquiry and examination to ascertain oll property liable Co toN1. tion in said city. and that | have entered sld descrlpti0u of said property on ihi. assessment ron. and ! have assessed eaid property equally and uniformly accord ine Co Che best pf my knowledge. Judr mont and Information, no the iul clHn value. that | have fuithfully compiled wIth aIl Che duties Imposed upon thc as- sessor; that ! have not imposed any un. lust 1rgossmtnt through malice or m will nor allowed any .o escape % just ana cluhI
 assessment through favor or reward and that Che foregoing on pages .......... Co ........... Inclusive. contains said de- scrIption or said property and assess mcnts. 1s required by law
 .a a
 Cir. Assessor for tho City of skagwoy Subscribed and sworn Co before mo thi'
 ''''''''''' SECTION xvi
 Tho Common Council or majority oi l thom shall form a hourd for thr cuunh yutiou of tho assessment or thc prnpFrN pf Che city They shall meet for thia pur unse annually ou Che first Monday oi De- l iobor and thc auditor and clerk shall net ls clcrk of said board. and h1vln ge1ch taken an oath fairly and imp1rtially tc perform their duties as members of such board they shall examine and compare l Che returns Of Che 1ssossmrnt or thc property of Che city. and proceed to l loo of real property sh1l Doc entered on l thc assessment list at its true and fnr ] value. subject Go thc following rules First they shall raise Che valuation COT each tract or lot of real pr9p,ily Whl'n ln their opinion is returned below the tflo l and fulr value thereof. second. they snHlI l reduce Che valuation uf each tract or lol ! which iu thCIr opinion r returned above its true 1ud fair value to such price or l sum uH they believe Go hp Che true and l fair vnluo thcrcof They shall raise th, l valuation Of each Cluss of personal prop. rfty which in thcir apinInu is returned l below lts true and fair value Go such price l or sum us they believe to hc thc truC and l thc aggregate vlluc-of Che personal prup- l Urty Of each indIv.du1l company part l ncrhip. or other association. whenever l they believe such oEgrogato valuation is l less than thr truD valuation Of thc tax. l able personal property taxed to such in. l IlNlduul company, partnership. Or other ] association. Go such sum or amount 0s ] they believe to hc thc true nnd i1ir vulu' l Iu accurate Journal or record nf thD pro. l cecdiugs and orders or said board ln a l book kept for that purpose. showing the l facts and evidence upon which thrIr uc- l tIOu is based The board of equalization may continue Iu session and adjourn from timc to tImc during tho week. and shah rHmIlu Iu session uut less than three days commencing on thc sIid first Monday iu october hut 1ftcr uIul adjournment Che Common Council shah not hIVt power tO property ot any person. cor to reduce Che IegrDgutc amount nf Che usscgscd vni- nation or thD taxable property of Che city. hut may correct errors m dcscriu- tIun nr double assoss mCnts
 SECTION XVII.
 Tho Common Council nt its second meeting iu October iu each year shall estimate and determine Che amount of money necessary Go hc raised by gaid
 SECTION XVIII
 Tho Common Council shah annually nt its second meeting in october levy the following taxes upon thc asscsscd value "f Che taxable property in said city. nu; tu tNCrou Iu thc aggregate one percontum. towit street fund, fire fund and gene
 SECTION XIX.
 Every tax has Che effect of a iude- ment against Che property and oN'rN lion created by this ordinance has th, force and effect of an execution duly levied against all property of thc person assessed The Judgment is uOt satisfied or the lien removed unless Che taxes arc paid. Every toV due upon real property ia lion against thc property assessed
 SECTION NN.
 The auditor and clerk of tho City Of SkngWuY shall uH soon na Che assessment roll has been corrected ug hv law u ls required that Che board of equalization shall correct enter in separate columns Che amount of taxes levied for Che fund expressed In that column. and shall currv iN" sumo In neerrEntn ln separate column rejecting thc fractions of 70 ccm nf lIl uroucrty so taxed as herein proc vIdCi. and must add up and enter thc fuutIucs and valuation Of each column on each p1rc and so continue thc rcspcc. tive iuotings Co thc page or pages im- tor Che sum total or such footings Hc shah certify Che statements of the rc ,nectivc tax lovics made as herein pro- vdcd on assessment roll and deliver tho aImD Co fha fraIeIrpr