Bisbee daily review., 1902-06-15

 other war or manner sufficient to iden- i tify it.
 End. The improvements on all such real estate.
 3rd. His personal property of every description. and property held by him or under his control as an agent or in any fiduciary capacity.
 The list shall be signeo and sworn to by the person making 1t, and the oath may be administered by the as- sessor or his deputy, or by any other officer authorized to administer oaths. Sec. F. Any person who shall give wilfully false list of his, her or their taxable property, or of that under his. her or their control, shall be demed guilty of a misdemeanor, and upon conviction thereof, shall be punished by fine not exceeding fifty dollars. or by imprisonment in the city jail not exceeding fifty days or by both such fine and Imprisonment; and any prop erty wilfully concealed, removed, trans ferred or misrepresented by the owner or agent thereof, to evade taxation, shall, upon discovery, be assessed double the maount of taxes for that year which would otherwise have been assessed upon it, and the assess ment so made must not be reduced by the mayor common council sitting as board of equalization.
 Sec. IS. If any person shall give | the assessor or his deputy false name, or shall refuse 10 give his or her name, or shall refuse to give list of property as Is by this ordinance re- quired, or shall refuse to swear or af- firm to such list, he or she shall be l guilty of a misdemeanor, and upon conviction shall be punished by fine of not more than one hundred dollars, or by imprisonment in the city jail for not more than ninety days, or by both such fine and imprisonment
 Sec. 19. If any person required by | the said assessor to make out a list Of property for taxation shall have no property which by this ordinance he is required to list, either on his own ac- count or on account of others, tS shall set forth such fact on the blank fur nished by the assessor for that pur- pose and shall make oath to the truth | thereof, and return the same to the assessor on or before the first Monday | ir July in me year 1902, and thereafter on or beIore the first Monday in June of each year. l Sec. 20. Any property discovered by | the assessor to have escaped assess ment for the last preceding year, 1T such property is in the ownership or under the control of the same person | who owned or contro..ed 1t, for such preceding year. must be assessed at | its value for such preceding year and also at it's value for the current year.
 Sec. 21. Except as in this ordinance otherwise provided, all property shall be assessed in the name of the real owners. if the same can be reasonably ascertained, and if not then in the name of Unknown Owners" with particular description of the property assessed sufficient for identification.
 Sec. 22. The assessor and his sure ties are hereby made liable for all taxes on taxable property in the city, when, through his neglect, it remains unassessed; and it is hereby made the luty of the city attorney of said city 10 commence sulI against said assess C. and his sureties for the amount of taxes which should have been as- sessed upon said property, and which were not assessed by said assessor; provided, that such suit shall not be commenced until after the assessor shall have completed the assessment | roll each year.
 Sec 23 It shall be the duty of the assessor to enter into the assessment roll, furnished him by the city clerk, alphabetically:
 1st. The names of the taxable in- I habitants, firms, interpretations, com panies and associations, when known, when unknown assessed to Unknown Owners" and if any person shall re fuse to make a statement of his prop erty, under oath, as required by this ordinance, that fact shall be noted un- der his name.
 2nd All real estate taxable to each rf1nhabitant, firm, incorporated con- pany or association. described by lots, fractions of lots and blocks. if plated and surveyed into lots and blocks, and If not, then by some description suff- cient to identify the same; all i'm provements upon such real estate, de- scribing as nearly as possible their To- cation.
 3rd The cash value of real estate and of the improvements thereon sep arately stated.
 4th. The cash value of all improve ments on real estate where the same is assessed to person other than the owner or the one claiming the posses sion of said real estate.
 5th The cash value of all personal property taxable to such persons.
 9th The total value of all property taxable to each, and no further de- scription of personal property than that required by the provisions of this ordinance shall be needed or requisite to render the assessment binding and effective, and the description of real estate shall be sufficient if the same can be readily identified thereby. Sec 24. The form of assessment . roll shall be substantially and as far as applicable like that contained in sec