Douglas Island news., 1902-06-25


 tween the first Monday in July ana the mTst Monday in August of each year, anu Shall pc in the name of the owner, claimant or pos seSsor who may have said rights at lz O CLOCK NJ on the first Monday in July
 VALUATION OF PROPERTY.
 SEC. 5. The Assessor shall obtain the ap- proXimate value of all personal property within the corporate limits ot the cltf. T ana shall make his assessment on two-thlrds val ue of said cash valuation.
 ASSESSMENT BOOKS TO BE COMPLETED AND
 DELIVERED.
 SEC. 6. The Assessor shall complete his as- sessment books by the first Monday in Au- gust and shall deliver the same to the City Council, taking the City Clerks recelp1 therefor; said assessment books shall De yer flied by affidavit subscribed thereto, that the assessment is full, true and correct assess ment of the taxable property of the City oI Douglas to the best of his knowledSe anu belief.
 AMOUNT OF LEVY FOR TAXATION. SEC. '. The assessment shall be one-half of one per cent on all the property assessed for the year 1902, and each year thereafter the Council shall declare the per cent. or taxes on the property valuation of the year pre- ceding, but said property shall be duly as- sessed each year by the Assessor.
 EQUALIZATION BOARD.
 SEC. s. The second Saturday after the As- sessor shall have made his return to the Council the Council shall sit as Board or
 
 ing complaints regarding their assessment shall appear with said complaints duly Verl- fled and present the same for consideration; and when said equalization shall have been made by the Council the same shall be ac- cepted as the assessed valuation subject to an appeal to the District Court.
 COUNCIL MAY CORRECT ASSESSMENT.
 SRc. 9. The Council shall give one weeks notice of the meeting of the Board Of Equal iZation by publication in a newspaper pub lished in the City of Douglas, and the Board may after giving one weeks notice in a newspaper published in the City, or by u written notice personally served upon the parties interested, increase or lower any as sessment contained in the assessment books, so as to equaliZe the assessment ot property | in said books, and make the assessment con form to the true value ot such property Ill money.
 ! POWERS OF BOARD OF EQUALIZATION AND METHOD OF APPLICATION FOR REDUCTION.
 ! SEC. 10. Before the Board grants the ap- Dlication for any reduction applied for, the person or agent making the application shall 1 be examined on oath touching the value ot | property of such person or agent. No reduc- ! tiou shall be made unless such person or ! agent attends in person ana answers all questions pertinent to the inquiry; and Tor ! the purposes of such examination the mem berS of the Board of Equalization are em- | powered to administer oathS. During its SeS- l sion the Board may direct the Assessor to | assess any taxable property that may nave l been overlooked by him, or add to the | amount, number or quantity or property ! when an incomplete or false list has been 1 rendered, and may make and enter new as- sessments canceling previous entries, when | any assessment made by him Is deemed Dy l the Board so incomplete as to render a0uDI | full the collection of the tax. But the Clerk ! shall notify all persons interested by letter 1 addressed to the persons interested a reason | able time before action is taken Of the day when the matter will be investigated.
 DUTIES OF CLERK.
 SEC. II. The City Clerk shall record in his minute book all changes, corrections and orders made by the Board during its sittings or as soon as possible after its adJournment; must enter upon the assessment books all changes made by the Board, and on or before the first Monday of September must com plete corrections in assessment book, and at- fix thereto, subscribed by himself, an athda- wit of the correctness of the same. On or be- fore the first Monday in October Of each year the City Clerk shall deliver the tax roll prop, erly footed up to the City IreaSurerr anu shall charge the City Treasurer with the therefor, said receipt to include the entire amount of taxes on said assessment.
 TREASURER TO GIVE NOTICE WHEN TAXES ARE
 DUE AND DELINQUENT.
 SEC. F. Within ten days after the sitting of Council as q Board of Equalization the Treasurer shall publish in q newspaper pub lished in the City of Douglas for two consec,, utiye issues of said paper that the taxes will be due on the first Monday in October, ana state the place at which taxes may be paid' time when such taxes will become delin- uuent and that after such taxes become de- linauent on the first Monday of December, af F o'clock M.. q penalty of five per cent. will be added; Within fourteen oays aIter snE nn publish the remaining unpaid taxes as deln- quent, describing the property on which tax eS are delinquent, ii real property, tne amount of taxes due with the penalty addI- tionaI five per cent, the name of the person to whom assessed, and, If said dehnquenII taxes are on personal property, then he shaii 1, publish the name of the person so taxed with , tbe amount of said delinquent tax. And he
 shall give notice that if said delinquent taxes are not paid within thirty days ot said pup lication snit will be begun Tn the Gomm!S. , of the City Council for the collection of salo
 delinuuent taxes in the same manner as toI ) debt
 JUDGMENT FOR TAXES. SEC. 13 When Judgment is obtained in saio : Court for said taxes an execution snail issue : against the property of said dehnquen,
 taxes, the same as in civil actions for debt. TIME OF TAKING EFFECT.
 SEC. IA. This ordinance shall be published in the Douglas Island News, a weekly paper
 published in the City of Douglas on ot5 the @ fot three copies of the same shall be posted al , three public places in the City and shall take effect and be in force from and after ter days from date or nrst puDlcaIioi "n" POS' ing.
 Passed and approved the Fist day of June d. L. i'O1' CHAs. A. HoPP, Mayor. Attest: JOHN HENSON, Clerk. I. John Henson, Clerk of the City of Doug 8 las, do hereby certify that the foregoing is an ordinance passed by the Common Councl !. of the City of Douglas, at q meeting of salC ? Council held on the 2lst day of June, A. I 1902.
 In witness whereof have hereunto set my ! hand and caused the corporate seal of saic City to be attached this 21st day of June, A C1C> JOHN HENSON, 5 }sEALt Clerk of the City of Douglas