The Arizona sentinel., 1902-11-12
ERRITORT OF ATIZONA.
 IQWN nIr XIrarA SS.

1 will support the constitution and laws of the
 United States, the laws of the Territory of
 Arizona and the ordinances and resolutions
 of the Town of Yuma. and that 1 will well and truly discharge the duties of assessor of the Town of Yuma, and will, to the best of my
 knowledge and ability, truly and fairly as
 sess, without favor or partiality, all the tax
 able property in said Town of Yuma at it's
 full cash value So help me God.
 l Sec. 13. The assessor may appoint such
 number of deputies to assist in assessing the 1 property of the town as he may deem proper:
 such appointment shall be in writing and
 filed in the office of the Town Clerk and in
 the office of the County Recorder of Yuma | County, and every such deputy, before De
 proceeds to execute the duties of his appoint
 ment shall take and subscribe the oath pro-
 vtded in the preceding section, to be taken by
 the assessor and file it in the office of the | County Recorder of Yuma County and shall
 also file duplicate thereof in the office of the
 Town Clerk. Such deputies, when so quali- | fed shall possess the same powers in making l assessments as their principal, but the asses
 sor shall be responsible on his official bond
 for their acts.
 Sec. fl. If any assessoror deputy assessor,
 shall be guilty of neglect of any of the duties enjoined on him by law, or ordinance he
 shall be fined in any sum not less than fifty dollars no more than three hundred dollars l Sec. b. Between the first day of January
 and the fifteenth day of February in each
 year, the assessor, except as otherwise re- quired Of the Territorial Board of Equaliza-
 tion by the laws of the Territory of Arizona shall ascertain, by dilgent inquiry and ex-
 animation, all property in the Town of Yuma, i real and personal, subject to taxation; and
 also the names Of all persons, corporations companies or firms, owning, claiming or hay
 ing the possession or control thereof and he
 shall then determine the full cash value of all
 such property, and shall list and assess the
 same to the person, firm, corporation, associ-
 alton or company owning or having the
 possession, charge or control thereof The
 property of a ward shall be listed in the name of the guardian; of minor, having no guard ian, in the name of the father if living. if not.
 then in the name of the mother, ifliving, and If not, then in the name of the person having
 the property in charge; of a beneficiary for whom property is held in trust in the name of the trustee. The property of every de- ceased person shall be listed in the name of the executOr or administrator. The property of persons or corporations, associations or firms whose assets are in the hands of receiv- CTS shall be listed in the name of such re- ceiver. Property under mortgage or lease shall be listed and taxed to the mortgagor or lessor, unless it be personal property-in which case it shall be listed in the name Of either the mortgagor, mOrtgagee, lessor or lessee having the possession thereof And all personal property in the hands of any trustee agent, administrator eXecutor or receiver and all personal property mortgaged or pledged shall for the purposes of taxation be deemed to be the property of the person who has the possession thereof For the purpose of enabling the assessor to make such assess ment he shall have the power to examine, on oath, any person as to his knowledge or opfn- ion concerning the ownership, claim or con- trol of any property, either belonging to such person or to any other person, the amount and kind of any property so owned, claimed or con- trolled by such person or by any other per son, firm, association or corporation, and the value of any property subject to taxation un- der this ordinance; and for said purpose he | may resort to any and all other lawful means of informing himself as to the ownership, | claim, control and value of such property. If
 
 person, shall be absent or unknown, the as- sessor shall list it in the name of such person, putting therein all taxable property which he | has reason to believe is owned by, in the pos session or control of, such person, officer or agent liable to taxation. If the name of such | absent owner is known to the assessor, the | property shall be assessed in his, her or their names; if unknown to the assessor, the pro- perty shall be assessed to unknown owncrs." If any person shall refuse to be sworn, or, be- ing sworn, shall refuse to testify or be exam ined, as provided in this section, such person shall be deemed guilty of misdemeanOr and on conviction thereof shall be fined in any sum not less than ten nor more than three hundred dollars and costs of the action in which he shall be convicted.
 Sec 16 At the time Of listing and assessing any property, the assessor shall make out @ copy of such list and assessment and deliver it to the party to whom such property is listed and assessed. Such delivery may be made either personally or by registered mail. In case the owner of property listed and assessed or his address b. unknown then the delivery of such copy may be dispensed with and no such copy need be made out.
 Sec. r. Any property discovered by the as sessor to have escaped assessment for the last preceding year, if such property is in the own erShip or under the control of the same person who owned or controlled it, for such preceding year, must be assessed at it's value for the past year. and also at it's value for the current year.
 Sec. IS. Water ditches constructed for min ng, manufacturing or irrigating purposes and and telephone lines must be assessed 5he same as real estate at rate per mile for that portion thereof lying in the town, and must be, by the assessor, listed as whole without separating the land and franchise, i'm 1rovements and property, either in the de- 'cription or valuation of the same.
 Sec 19 Railroad property except real md personal property not connected with the operation of such road shall bo assessed in the manner prescribed by the laws of the territory )f Arizona.
 Section 20. The assessor and his sureties hall be and they are hereby made liable for all uch taxes on all taxable property within the own, when, through his neglect, it remains un- assessed; and it is hereby made the duty of the own attorney to commence suit against such assessor and his sureties for the amount of axes due on property not assessed by him. provided, that such suit shall not be common ed until after the assessor shall have con- 'leted the assessment roll or list each year.
 Sec. 21. It shall be the duty of the as- essor to prepare a tax list or assessment roll . alphabetically arranged in the book or books urnished him by the Common Council for that . purpose, in which book or books shall be listed . r assessed all the real estate and personal 7, roperty within the limits of the town, and in aid book or books he shall set down in separ- tc columns: - 1 1,,a names Of tba +oVob1o ipbobiton+s fr-,e