Bisbee daily review., 1902-06-13

sums mentioned in the last column J, said roll opposite their respective names, on or before the third Monday or the next December, which said "dC plicate assessment roll' aud tax war rant shall be delivered to the tax coi lector on or before the third Monda. in September.
 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 roll" shall constitute the tax roll for the year, and no informali.y in complying with the requirements oi "eeding for the collection of taxes ii legal
 sec. 37. Said duplicate assessment .oll" may be in the form so far as ap plicable as that provided by 3SS4 of the .evised statutes of this territory.
 Sec. 3S. The duplicate assessment ,cll." with the warrant of the city clerk thereto affixed, shall be full and sufficient authority for the collector D collect the taxes therein charged ur levied.
 Sec. 39. The collector, Immediately l:fer the receipt of the duplicate as sessmcnt roll, and said warrant, must publish a notice in some news paper in the city of the fact that such duplicate assessment roll and warrant for the correction of taxes levied is in his possession, and that taxes will te delinquent on the third Monday n December next thereafter, and that unless paid on that day. or prior thereto, five per cent will be added 70 the amount thereof as penalty; said notice shall state the place at which payment of taxes shall be made; said notice shall be published once a week lor TWO successive weeks in some newspaper published in the city Sec. 40. Before entering upon BIS duties. the tax collector shall execute to the city bond in such penal sum as the mayor and city council may re- .Circ. with two or more sufficient sur:,- ties. to be approved by the said mayor ! and common council. and conditioned that he will faithfully perform all rhe luties or his office. as required by law. and pay over to the city treasurer all moneys received by him as tax col .ector of said city
 Sec. 4l. The tax collector shall have he power to appoint one or more dep
 Ities to aid in his official duties, for rhose conduct he shall be responsible. Sec. 42. No demand for taxes shai. necessary. but 1t shall be the duty # every person subject to taxation :uder this ordinance. to attend in per on. or by agent. or attorney, at the ,!iiCe of the tax collector, and pay his axes before the same become delir- uent. The tax collector, or his dep v. must attend at his office at all | ines during office hours to receive t,es not Yet paid, and he Is also re ',ired to receive and collect as far is
 acticable, the taxes remaining un- ] aid on the dennquent list of any for | ger year or years.
 | See 43 If the tax collector has req l pn to believe that any person charged | 'jth taxes upon personal property, is 1 'DOnt to remove such property froJn | ne city. or to sell, transfer, assign. onvey or conceal, or otherwise dis l 'ose of the same, or to cause the same l be done. such collector may at any
 ime after such taxes are due, proceed I 2 collect the same. with costs and
 harges. by distress and sale of any
 'ersonal property of such person ra | ne manner hereinafter provided. Sec. A If the tax collector, or his
 'eputy, shall wilfully neglect or re- l 'uSo 10 perform any of the duties en-
 oined on him by the provisions of this
 'rdinance, he shall be guilty of a miss
 emeanor in office. and on conviction
 hereof shall be punished by imprison-
 nent in the city jali not more than
 inety days or less than twenty days,
 IT by fine of not more than one hull
 red dollars nor less than twenty d6l-
 ars. or by both such fine and impris-
 lnment, and he shah be forthwith re-
 moved from office.
 Sec. 45 The tax collector shall Cn
 he first Monday in each month, return
 Q the treasurer a list of all collec-
 lions of taxes made by him; and ir
 shall be the duty of the treasurer to
 mark the word paid" on the assess
 nent roll opposite the name of the
 rarty whose taxes are so paid, rr
 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
 70 the tax collector. he shall mark the
 word paid" and the date of paymeH:
 in the duplicate assessment roll, opT P
 site the name of the person, or the
 description oI the property liable fur
 such tax, and shall give a receipt thero- for, specifying tn amount of the assessment, the amount of the tax, amount paid, date of payment, descrip.
 ton of the property assessed and year for which the tax was assessed; the l tax collector shall not receive any taxes on real estate for any portion O. , 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 a part of the land belongs