Holbrook argus. (Holbrook, Ariz.) 1900-1913, 1901-09-28
ARIZONA LAWS,
in Regard to Collection of Taxes and
Duties of Tax Collector.

mand for taxes shall be neceSSa-
~. but it shall be the duty of
every person subject to taxation
under this title to attend in per-
son, or by agent or attorney, at |
the office of the tax collector and |
pay his taxes before the same be-
comes delinquent.
Par. 1898, Sec. 63.-The tax
collector of each county or his
must attend at his office
at the county seat at ali times
during Office hours to receive the
taxes not yet paid, and he isalso
required to receive and collect as
far as practicable the taxes re-
naming unpaid on the delinquent
list of any former year or years.
Par. 1894, Sec. Aft the tax
collector has reason to believe
that any person charged with
taxes upon personal property is
about to remove from the county
or to sell, transfer, assign, con-
vey, or conceal, or otherwise
dispose Of the same, or cause the
same to be done, sAch collector
may at any time after such taxes
are due, proceed to collect the
same, with costs and charges,
by distress and sale of any per-
sonal property of such person in
the manner provided IN section
107 of this title.
Par. 1895, Sec. 65.-If any tax
collector or his deputy shall will
fully neglect Or refuse to perform
any of the duties enjoined on him
by the provisions of this title, he
shall be guilty of a misdemeanor
III office and on conviction there
of shall be punished by inaprison-
ment in the county jail not more
than one year. or by q fine of not
less than two hundred or more
Than one thousand dollars, or
by both such fine and imprison-
ment, and shall forthwith be re-
moved from office.
Par. 1896, Sec. 66.-When the
tax collector Of any county. after
the duplicate assessment roll is
committed to him, ascert aims
that any real estate, horses,
mules, asses, cattle, sheep, goats,
swine or other personal property
then in his county are omitted
from the tax list, and has reason
to believe that such personal
property has not been taxed in
any other county for that year,
he he shall proceed to list, value
and assess said property in the
same manner the assessor might
have done, and shall enter such
assessment in his tax book, fol.
lowing the levies made and de.
livered to him by the board o.
supervisors, and such entries
shall be designated as additiona,
assessments, and the taxes sc
levied and assessed by the collec
tor shall be as valid for all pur
poses as if the assessment hac
been made by the assessor, any
thing in this title to the contrary
Notwithstanding. And if on the
duplicate assessment roll there
be an error in the name of the
person assessed or taxed, thu
name may be changed, and tn,
tax collected from the person
who should be taxed therefor,
he be taxable and can be identi
fed by the tax collector.
Par. 1897, Sec. 67.-The take
assessed upon personal propert,
shall be lien upon the persona
property OF the person assessed
while in his possession orcontrol
Par. 1898, Sec. 6S.-Persona
property shall be liable for take
levied on real property, and rea
property shall be liable for take
levied upon personal property
but the taxes on personal pre-
property shall not be charge
against real property except i
case of removal, sale or dispos
ton by the party assessed, O
where the said tax cannot b
made out Of the personal Pre-