Bisbee daily review., 1902-06-15

, sums mentioned in the last column 0. said roll, opposite their respective names, on or before the third Monday of the next December which said 'du plicate assessment roll" and tax wat rant shall be delivered to the tax coi I lector on or before the third Monday in September.
 1 Sec. 36 In making such "duplicat, assessment roll" the value and tax each particular species of property as assessed shall be put down in separ ate columns and said duplicate as sessment roii' shall constitute the tax roll for the year, and no informality | in complying with the requirements ol this ordinance shall render any pro l ceeding for the collection of taxes !; legal. zFH
 Sec. 37. Said duplicate assessne:u roll" may be in the form so far as ap pl!cable as that provided by 1884 Of tn. revised statutes of this territory
 Sec. 38. The duplicate assessment rCn." with the warrant of the city ! clerk thereto affixed, shall be full ana sufficient authority for the collector 10 i collect the taxes therein charged ur levied
 Sec. 39. The collector, Immediately alter the receipt of the duplicate as sossment roll and said warrant, | must publish a notice in some news | pa per in the city of the fact that sncn duplicate assessment roll and warrant i fo- the correction of taxes levied is in hi; possession, and that taxes will te delinquent on the third Monday m | December next thereafter, and that u-less paid on that day, or prior i thereto, five per cent will be added 60 Q O mt a1f .l nctice shall state the place at which payment of taxes shall be made; said ! notice shall be published once a week iCr TWO successive weeks in some newspaper published in the city.
 Sec. 40. Before entering upon his duties, the tax collector shall execute | to the city a bond in such penal sum as the mayor and city council may re- | liira. with two or more sufficient sutr- ties. to be approved by the said mayor ard common council, and conditioned that he will faithfully perform all the duties oi his office, as required by law, and pay over to the city treasurer all moneys received by him as tax col | iector of said city.
 Sec. fl. The tax collector shall have he power to appoint one or more dep :;ies to aid in his official duties, for those conduct he shall be responsible.
 Sec. 42. No demand for taxes shall necessary, but it shall be the duty 1i every person subject to taxation .ider this ordinance, to attend in per
 3n. O. by agent. or attorney, at the ! flee of the tax collector. and pay his
 axes before the same become deli'i- | lent. The tax collector. or his dep
 ", must attend at his office at all
 mes during office hours to receive es not yet paid, and he is also re-
 ':iied to receive and cof1ect as far IS aCtis able, the taxes remaining un- l id on the dennquent list of any for
 ier year or years.
 Se... 43 If the tax collector has req
 on to believe that any person charged
 ith taxes upon personal property, is out to remove such property from
 e city. or to sell, transfer, assign, 1 onvey or conceal, or otherwise dis
 ose of the same, or to cause the same
 z. be cone. such collector may at any
 inc after such taxes are due, proceed collect the same. with costs and iarges. by distress and sale of any
 ersonal property of such person in he manner hereinafter provided | Sec. A. If the tax collector, or his
 aputy, shall wilfully neglect or re-
 ''sc to perform any of the duties en-
 oined on him by the provisions of this ordinance, he shall be guilty of a mis- I emeanor in office, and on conviction
 hereof shall be punished by imprison- 3,ent in the city jan not more than
 inety days or less than twenty days, )r by a fine of not more than one hul-
 fred dollars nor less than twenty dol-
 ars, or by both such fine and imprIs- onment, and he shah be forthwith re- moved from office.
 Sec. 45 The tax collector shall on the first Monday in each month, return Q the treasurer a list of all collec- lions of taxes made by him; and IT hall be the duty of the treasurer to mark the word paid on the assess nent roll opposite the name of tue rarty whose taxes are so paid, IT against the description of property lia ble for such taxes. as soon as the same shall be delivered to him:
 Sec. 46. Whenever any tax is paid 10 the tax collector, he shall mark the word paid" and the date of payment in the duplicate assessment roll, opTo- site the name of the person, or the description oI the property liable fur such tax. and shall give a receipt there for. specifying tn amount of the assessment, the amount of the tax, amount paid. date of payment. descrip- .ion of the property assessed and year for which the tax was assessed; the tax collector shall not receive any taxes on real estate for any portion of Il the same less than the least subdi- vision of the same entered upon the assessment roll.
 Sec. 47. Where a tract of land IS assessed in entirety to one or more persons and part of the land belongs to a person not appearing upon the as-