The Arizona sentinel., 1902-11-26
TERRITORY OF ARIZONA, s
 TnuyN- nr XrTAE oos

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 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. Sec. l3. The assessor may appoint such number of deputies to assist in assessing the 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 be proceeds to execute the duties Of his appoint ment, shall take and subscribe the oath pro- vided 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- fled, shall possess the same powers in making assessments as their principal, but the asses | sor shall be responsible on his official bond for their acts.
 | Sec l4. 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 | Sec. h. 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 Edualiza- tion by the laws of the Territory of Arizona, shall ascertain, by diligent inquiry and ex- animation, all property in the Town of Yuma, l 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- | atiOn or company owning or having the possession, charge or control thereof The property of ward shall be listed in the name of the guardian; of a 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 8 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 1t 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 opin- 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
 
 perso.l, shall be absent or unknown, the as- sessor shall list it in the name of such person, putting therein all taxable property which he Eas 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 owners" 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 misdemeanoT 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. Is. At the time of listing and assessing any property the assessor shall make out a 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. 17. Any property discovered by the as- 5essor 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 ing, manufacturing or irrigating purposes and telegraph and telephone lines must be assessed a aS at a rQt mil 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 provements and property, either in the de scription or valuation of the same.
 Sec. 10. Railroad property, except real and personal property not connected with the operation of such road, shall bo assessed in the manner prescribed by the laws of the territory of Arizona.
 Section 20. The assessor and his suretics shall be and they are hereby made liable for all such taxes on all taxable property within the town, when through his neglect, it remains un- assessed; and it is hereby made the duty of the town attorney to commence suit against such assessor and his sureties for the amount of taxes due on property not assessed by him: provided, that such suit shall not be common ced until after the assessor shall have com pleted the assessment roll or list each year.
 Sec. 2l. It shall be the duty of the aS- sessOr to prepare tax list or assessment roll, alphabetically arranged in the book or books furnished him by the Common Council for that purpose, in which book or books shall be listed or assessed all the real estate and personal property within the limits of the town and in said book or books he shall set down in separ- ate columns: i Tba noonac Of tho taxabla inbahiton+ 6r,,,S