The Arizona sentinel., 1902-12-03
TERRITORY OF ARIZONA, ss
 TOWN OF YUMA.


 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 l 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.
 See I3. 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 b e 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 quail 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. If. If any assessor or 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. l5. Between the first day of January and the fifteenth day of February in each year, the assessor, except as otherwise re- quircd of the Territorial Board of EQualiZa- tion by the laws of the Territory of Arizona, shall ascertain, by diligent inquiry and ex- animation all property in the Town of Yuma, real and personal, subject to taxation: and also the names of all persons, corporations, companies or firms, owning, claiming or hav ing the possession 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 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 l the property in chaTge 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 ill 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
 
 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 oi
 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 ordinances and for said purpose h6
 may resort to any and all other lawful means
 of informing himself as to the ownership
 claim, control and value of such property. Il
 the owner ofany property not listed to another
 person, shall be absent or unknown, the as
 sessor shall list it in the name of such person
 putting therein all taxable property which ht
 has reason to believe is owned by, in the pos
 session or control of, such person, officer Ol
 agent liable to taxation. If the name of suct
 absent owner is known to the assessor, th'
 property shall be assessed in his her or thei
 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 persoT shall be deemed guilty of a misdemeanor anC
 on conviction thereof shall be fined in any sum not less than ten nor more than three hundred dollars and costs of the action il
 which he shall be convicted.
 Sec l6 At the time of listing and assessing any property, the assessor shall make out ; copy of such list and assessment and deliver i . to the party to whom such property is listed
 and assessed. Such delivery may be made either personally or by registered mail. II
 case the owner of property listed and assessed or his address b. unknown then the delivery O. such copy may be dispensed with and no sucl [ copy need be made out.
 ? Sec. l7. Any property discovered by the as p sessor to have escaped assessment for the las f preceding year, if such property is in the own ership or under the control of the same persol
 who owned or controlled it. for such precedin. - year must be assessed at it's value for the pas year and also at it's value for the current year 9 Sec. IS. Water ditches constructed for min l ing manufacturing or irrgating purposes am I telegraph and telephone lines must be assesse @ the same as real estate at rate per mile fO
 that portion thereof lying in the town, an , must be, by the assessor, listed as whol I without separating the land and franchise, in I provements and property, either in the de a scription or valuation of the same.
 f Sec. l9. Railroad property, except req e and personal property not connected with tn I operation of such road, shall bo assessed in tn V manner prescribed by the laws of the territor 0 of Arizona.
 n Section 20 The assessor and his sIretie S shall be and they are hereby made liable for al ;- such taxes on all taxable property within tn l. town when, through his neglect, it remains LII Il assessed; and tits hereby made the duty of tn h town attorney to commence suit against sue n assessor and his sureties for the amount ( [, taxes due on property not assessed by him e provided that such suit shall not be commeI l. ced until after the assessor shall have con $ pleted the assessment roll or list each year.
 Sec 2l. It shall be the duty of the a IT sessor to prepare tax list or assessment rol h alphabetically arranged in the book or book l. furnished him by the Common Council for tha d purpose, in which book or books shall be liste d or assessed all the real estate and person; t. property within the limits Of the town, and h said book or books he shall set down in sepa