Bisbee daily review., 1902-06-13


 10 the city treasurer all money in his hands belonging to, or collected for the use ot the city, and shall on the same day present to the mayor the treasurer's receipt for said money. and shall at the same time deliver to the mayor, under oath, true and cor rect account O. all his transactions and receipts since his last settlement as collector oI city taxes, and Shan also state, under oath, that all the money collected by him as tax col lector has been paid. which account and statement, shah be filed with the city clerk.
 Sec. 4y. On the third Monday in De cember of each year, the tax collector shall meet with the mayor and common council, having his duplicate assess ment roll, ana the city treasurer and tax collector shall theA and there com pare the duplicate assessment roll with the original, marking on the or iginal the OId 'paIu, opposite the name oi each person whose tax has been paid, O. opposite the description Of the proper Cy upon which taxes have been paid; and the mayor shall then and there administer to the tax col lector an oath which snal. be written and subscribed on the original and du- pllCate Ssessment roll, to the effect mat each person and all property as Sessed Ill saiI roll on which taxes have been paid, mas the word paid marked Oppostte lne name OI sucn person. or une uescrIpuOn O. such property, ana the treasure. Snah lnen ioOt up the amount Oi taxes remaining unpaid, and credit the tax co!IecJo. With sucn amount, anu snaIl maze q nnal seltle- nent With the tax conectOr oi ali taxes charged asalEaG EiLi on account Oi sald asSessMen, roli.
 Sec. 5G. Il the taA collector shall re- use TOT peIuu ol nye days, or vii fully neglect to maEe the payments ana settlements wIJA me treasurer ana the mayor ana the common council as by this ordinance required. he ana his deputies saan be held naD.. to pay the Iu!l amount oI taxes cnaTs"u upon the assessment ron, ana the clty attorney on being instructed to dc 50 by the mayor and common council, shall cause SUI, 70 be brought against sucn tax concStor and hIs suTeUes, Iur the lull amount que on the treaSurers books
 Sec. 5l. On the third Monday in December oI each year tne tax collect or shall at the close Of hiS oHIcial Dusl- ness on that day, enter upon the dupli- cate assessment roll, statement that he has made levy upon all property therein assessed. the taxes upon which have not been paid. and shall immed!- ately ascertain the total amount Ol taxes then CelinQuent. and flie in Che office oi the city treasurer q statement or said amount, VeTehed by himself 1T deputy, and shall mahe out list of all persons and property then owing any taxes, verified by the oath oI himseh or deputy, winch list shall be cOm- plete by the last day of December, ant shall be known as the Delinquent List; and to enable the tax collector 10 make out said liSt, no taxes shall be received by him on the duplicate assessment roll after the tnrd Monday in December.
 Sec. 52. If by the delinquent list it appears that any taxes levied upon real estate remain unpaid, an order oI sale shall be made as provided by sec tion 515 of the Revised Statutes oi Arizona.
 Sec. 53. On or before the first Mon day in March of each year. the tax col Iector must, publish a notice that he
 
 delinquent ilst," except such property, the taxes on which have been paid, which delinquent list" must contain the names of Jne persons, and the de scription Of the property delinquent, and the amount Of taxes and costs due, opposite each name and description with the taxes due on personal prop erty added to the taxes on real estate when the real estate is liable there. for, or the several taxes are due from the same person. Sald publication shall be made in some newspaper pub Hshed i'll the city.
 Sec. 54 The tax collector must pub fish said Houce. with the delinquent tax list, and said notice must state that unless the taxes delinquent, to gether with the costs ana percentage are paid, the real property upon which the taxes are a lien will be sold at pub lie auction as required by law.
 Sec. 55. The publication required by the preceding sections, must be ma lt once a weeK for four consecutive weeks, designating the time and place of such sale; if for any reason sucf publication has not been made. theft shall be posted a copy of said notice in three public places in the city. An! failure to publish or post said notice shall in 10 way affect the validity Q the assea asment and levy of taxes, no of the sale by which the collection O the same may be enforced, nor in any manner affect the lien oI the city or such delinquent real property for th' taxes unpaid thereon.
 Sec. $. The time of sale must no be less than twenty-one nor moro thar twenty-eigbt days from the first pnbii cation or posting of said notice, ant fhe rlacp of sale chall he c1rcb- ne i,