Bisbee daily review., 1902-06-14
and the collection of which he may en.

force like any other lien or charge.
 Sec. 4o. The tax collector ShaIl, on the nrsl Aonuay in eacn month, pay to the city treasurer all money in his hands belonging to, or collected for the use O. the city, and shall on the same day present to the mayor the JreasureFs receipt for said money, and shall at the same time deliver to the ma! or, under oath, true and cor rect account ot all his transactions and relSlpts since his last settlement as collector ot city taxes; and shall 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. IS. On the third Monday in De- cemDer o1 each year, the tax collector shall meet with tne mayor and common council, having his duplicate assess ment roll, anu the clIy treasurer and tax collector shall then and there com pare the duplicate assessment roll with the original, marking on the or lginal the word paid, opposite the name O. each person whose tax has been paid, or opposite the description of the property upon which taxes have been paid; and the mayor shall then and there administer to the tax col leCtor an oath which snaI. be written and subscribed on the original and du- piIcate assessment roll, to the effect mat eaC h person and all property as sesseu lli said roll on which taxes have been paI1, mas the word paid" marked opposlte IAe name ot such person, or the description oI such property, and the treasurer shall then loot up the amount oi taxes remaining unpaid, ana credit the tax collector with such amount, ana snail mahe a final settle lnent wlth the tax collector oI all taxes charged against hlm on account or said assessment roll.
 Sec. oU. II the tax collector shall re- luSe Tor peIlod oi nye days, or wll- luIly neglect 10 make the payments and settlements Witn the treasurer and the mayor and the common council as by this ordinance required, he and his deputies shall he neid lIaDle to pay the iull amount oI taxes charged upon the assessment ron; ana the city attorney, on being instructed to uo so by the mayor and common council, shall cause SUI, 70 be brought against such tax concctor and his sureules, for the Iull amount tue on the treasurer's s books.
 Sec. 5l. On the third Monday m December of each year ILe tax collect or shall at the close of his ofiicial Dusi- ness on that day, enter upon the dupli- cate assessment roll, a statement that he has made a levy upon all property thereIn assessed, the taxes upon which have not been paid, and shall immedi- ately ascertain the total amount of taxes then delinquent, and file in che office or the city treasurer statement of said amount, yerefed by himself or deputy, and shall make out list of all persons and property then owing any taxes, verified by the oath of himself or deputy, which list shall be con- plete by the last day of December, and 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 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 tion 575 of the Revised Statutes of Arizona.
 Sec. B. On or before the first Mon day in March of each year, the tax col lector must publish a notice that he will sell the property comprised in the delinquent iist,' except such property, the taxes on which have been paid. which delinquent list" must contain the names of Ine 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. Said publication shall be made in some newspaper pub nshed 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 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 oi the assessment and levy of taxes, nol of the sale by which the collection oi the same may be enforced, nor In any manner affect the lien oI the city or such delinquent real property for the taxes unpaid thereon.
 Sec. 56. The time of sale must not he less than twenty-one nor more than