Bisbee daily review., 1902-06-15

and the collection of which he may en. force like any other lien or charge.
 Sec. AS. The tax collector shall, on the nrst Monday in eacn month, pay to the city treasurer all money in his hands Delonging to, or collected for the use oi tne city, and shall on the same day present to the mayor the treasurers receipt tor said money and shall at the same time deliver to tpe mayor, under oath, a true and cor rect account of all his transactions and receipts since his last settlement as collector Of city taxes; and shall also state, under oath, that all the money collected by him as tax col lector has been paid, whicn account and statement, shal. be filed with the city clerk.
 Sec. 4s. 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 clIy treasurer and tax collector shall then and there com pare the duplicate assessment roll with the original, marking on the or iginal the word paid, opposite the name oi each person whose tax has been paid, or opposite the description or the proper ty upon which taxes have been paid; and the mayor shall then and theie administer to the tax col Iector an oath which sua4. be written ana subscribed on the original and du- plicate assessment roll, to the effect mat each person and all property as sessed in said roll on which taxes have been paid, has the word paid" marked 
 the aescrlption oI such property, ana the treasurer shall then loot up the amount OI taxes remaining unpaid, and credit the tax collector with such amount, and shall make a hnal settle ment wltn the tax coiiector oI all taxes charged against him on account Oi said assessment roll.
 Sec. 5O. il the tax collector shall re- fuse Tor period Of five days, or VII fuily neglect 10 maAe the payments and settlements with the treasurer anc the mayor ana the common council as by this ordinance required, he ana his deputies snail be held ilaDle to pay the iulI amount oI taxes charged upon the assessment ion; and the city attorney, on being instructed to do so by the mayor and common council, shall cause SUI, ,o be brought against such tax coLector and his suretIes, TOT the full amount tue on the treasurer's books.
 Sec. 5l. On the third Monday in December of each year the tax collect or shall at the close Of his official buSi- ness on that day, enter upon the dupli- cate assessment roll, a statement that he has made levy upon all property therein assessed, the taxes upon which nave not been paid, and shall immedi- ately ascertain the total amount of taxes then delinquent, and file in Ihe office of the city treasurer a statement of said amount, yeretied by himself or deputy, and shall make out a list of all persons and property then owing any taxes, verified by the oath of himself or deputy, which list shall be con- pIete by the last day Of Decel lber, and shall be known. as the Delinquent List" and to enable the tax collector to make out said list, no taxes shall be received by him on the duplicate assessment roll after the third Monday in December.
 Sec. 52. If by the delinquent list it appears that any taxes levied upon real estate remain unpaid, an order of sale shall be made as provided by sec
 
 Arizona
 Sec. 53. On or before the first Mon- day in March or each year, the tax col lector must publish notice that he will sell the property comprised in the delinquent list" except such property, ,he taxes on which have been paid, which delinquent list" must contain the names of the 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. Sad publication shall be made in some newspaper pub iished in the city.
 Sec. 54. The tax collector must pub fish said notice, with the delinquent tax list. and said nolIce must state that unless the taxes delinquent, to- gether with the costs ana percentage are paid, the real property upon which the taxes are lien will be sold at pub lie auction as required by law.
 Sec. 55. The publication required by the preceding sections, must be made once a weeK for four consecutive weeks, designating the time and place of such sale; if for any reason such publication has not been made, there shall be posted a copy of said notice, in three public places in the city. Any failure to publish or post said notice shall in no way affect the validity of the assessment and levy of taxes. nor of the sale by which the collection ot the same may be enforced, nor in any manner affect the lien oI the city on such delinquent real property for the taxes unpaid thereon.
 Sec. 56 The time of sale must no,