Bisbee daily review., 1902-06-13

sess the taxable property of the city, the assessor shall take and subscribe an oath, and deposit the same in the office of the city clerk, which oath may be in the following form:
 TERRITORY OF ARIZONA
 CITY OF BISBEEI
 T do solemnly swear tor affirm that will well and truly discharge the duties of city assessor of the City of Bisbee, and will to the best of my knowledge and ability, truly and fairly assess, without favor or partiality, all the taxable property in said city, at its just cash value"
 The said assessor may appoint such number of deputy assessors to assist in assessing the property of the city, as shall be necessary; such appoint ment shall be in writing and filed in the office of the city clerk; and evry such deputy before he proceeds to execute the duties of his appointment shall take and subscribe the oath pro- vided in the proceeding section to be tal en by the city assessor, and file the same in the office of the city clerk. Such deputies, when so qualified shall possess the same powers in making assessments as their principal, but the city assessor sall be responsible for their acts.
 Sec. IF. If any city assessor or dep uty city assessor shall be guilty of ne- glect of any of the duties enjoined on him by law, he shall be guilty cf a misdemeanor, and upon conviction thereof, shall be punished by a fine not exceeding Fifry Dollars, or by be. ing imprisoned in the cIly jail for a period not exceeding Ffty days. or by both such fine and imprisonmnt.
 Suit may be instituted on the assess or's bond for the benefit of any person who may be aggrieved by the wrong ful act of such assessor or his deputy. Sec. 13.. The assessor or his depu- ties are hereby authorized to admins ter all oaths and affirmauons contem- plated by law in the discharge of their duties as such assessors.
 Sec. A.. Prior to the first Monday in July In the year 1902. and there after between the first Monday ill February and the first Monday in June in each year, the city assessor shall ! ascertain, by diligent inquiry and ex. d'IludliOl, all plopcIty III odiu SibS real or personal, subject to taxation :: and also the names of all persons, | corporations, companies or firms, own- | ing. claiming or having the possession | or control thereof, ana then he shall determine the full cash value of all such property, and shall list and as sess the same to the person, firm, cor | poration, assoclauon or company, own 1 ing or having the possession, charge or control thereof. The property O! ward shall be listed by his guardian of a minor having no guardian, by his father if living, and if not, then by | bis mother, if living and If not then the person having the property ir charge; of a beneficiary for whom property is held in trust, by the trus tee. The property of every deceased | person shall be listed by the executo'
 or administrator. The property oi
 persons or corporations whose assets
 are in tue hands Of receivers, shall yt listed by such receivers; of body co:
 porate, company, society or partner
 ship, by it's principal accounting off
 cer, agent or partner. Property un
 der a mortgage or lease shall be list
 ed by and taxed to the mortgagor ol
 leassor, unless it be listed by the mort
 gagee or lessee; and all personal prop
 erty in the hands of any trustee, agent
 administrator, executor or receiver
 and all personal property mortgage
 or pledged, shall, for the purpose :
 taxation, be deemed to be the propert
 of the person who has the possession
 thereof. For the purpose or enablini
 the assessor to make such assessment
 he shall demand from each perso!
 and firm, and from the president
 cashieh, treasurer or managing agen
 of each corporation, association o
 company within this city, a statement under oath or affirmation, of all req
 estate, and personal property withi
 the city, owned, or claimed by, or |
 the possession or control of, such pei son. firm, corporation, association company. If any person, officer } , agent shall neglect or refuse, on dt mand of the assessor or his deputy, {
 give. under oath, or affirmation, tn statement required by this section, if the owner of any property not lis nd by another person, shall be abseI .. or unknown, the assessor shall fill or | ." list for such person, putting therei all taxable property which he has req : on to believe is owned by, in the DO | session or contro. of such person, of cer or agent liable to taxation.
 Ine name of such absent owner !, known to the assessor, the proper: | shall be assessed in his, or her, . their name; if unknown to the asses z or the property shall be assessed z Unknown Owners"
 l. Se-. Is. It shall be the duty of ever :. pers D owning or having charge r or under his control. property in tn s city subject to taxation, and as in tn if ordinance provided, to make out ar f deliver to the assessor prior to u