Bisbee daily review., 1902-06-13


 plated and surveyed the same must be designated and described in some other war or manner sufficient to iden- tify it.
 2nd. The improvements on all such real estate.
 3rd. His personal property of every description, and property held by him or under his control as an agent or in any fiduciary capacity.
 The list shall be signe0 and sworn to by the person making it, and the oath may be administered by the as- sessor or his deputy, or by any other officer authorized to administer oaths. Sec. IT. Any person who shall give wilfully false list of his, her or their taxable property, or of that under his, her or their control, shall be demed guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine not exceeding fifty dollars, or by imprisonment in the city jail not | exceeding fifty days or by both such | fine and imprisonment; and any prop erty wilfully concealed, removed, trans ferred or misrepresented by the owner or agent thereof, to evade taxation, shall, upon discovery, be assessed double the maount of taxes for that year which would otherwise have been assessed upon it. and the assess l ment so made must not be reduced by the mayor common council sitting as a board of equalization.
 ] Sec. IS. If any person shall give the assessor or his deputy a false name, or shall refuse 10 give his or her name, or shall refuse to give list of property as is by this ordinance re- | quired, or shall refuse to swear or af- firm to such list, he or she shall be | guilty of misdemeanor, and upon conviction shall be punished by fine of not more than one hundred dollars, or by imprisonment in the city jail for not more than ninety days, or by both such fine and imprisonment
 Sec. 19 If any person required by the said assessor to make out list of
 property for taxation shall have no property which by this ordinance he is required to list, either on his own ac
 count or on account of others, E- shall set forth such fact on the blank fur nished by the assessor for that pur- pose and shall make oath to the truth | thereof, and return the same to the | assessor on or before the first Monday ir July in tne year 1902, and thereafter on or beIore the first Monday in June
 of each year.
 Sec. 20. Any property discovered by
 the assessor to have escaped assess
 ment for the last preceding year, il
 such property is in the ownership or
 under the control of the same person
 who owned or contro..ed it. for such
 preceding year, must be assessed at
 its value for such preceding year and
 also at its value for the current year.
 Sec. 2l. Except as in this ordinance
 otherwise provided, all property shall
 be assessed in the name of the real
 owners, if the same can be reasonably
 ascertained, and ii not then in the
 name of Unknown Owners" with a
 particular description of the property . assessed sufficient for identification. Sec % The assessor and his sure ties ere hereby made liable for all taxes on taxable property in the city,
 when. through his neglect, it remains unassessed; and it is hereby made the luty of the city attorney of said city to commence suII against said assess C. and his sureties for the amount of taxes which should have been as- sessed upon said property, and which : were not assessed by said assessor
 provided, that such suit shall not be
 commenced until after the assessor , shall have completed the assessment f roll each year.
 7 Sec 23 It shall be the duty of the , assessor to enter into the assessmen; , roll, furnished him Dy the city clerk
 alphabetically:
 I lst The names of the taxable in - habitants, firms. interpretations, com t panies and associations, when known r when unknown assessed to "UnknowI
 Owners" and If any person shall re | fuse to make a statement of his prop n erty, under oath, as required by this n ordinance, that fact shall be noted un E. der his name.
 r End All real estate taxable toseacf r inhabitant, firm, incorporated com .- pany or association, described by lots n fractions of lots and blocks, if plattec e and surveyed into lots and blocks, ant r if not. then by some description suffi [. cient to identify the same; all i'm {, provements upon such real estate, de if scribing as nearly as possible their 10 n cation.
 B. 3rd. The cash value of real estat' B. and of the improvements thereon sep l. arately stated.
 If 4th. The cash value of all improve is mepts on real estate where the sam y is assessed to person other than tn IT owner or the one claiming the posses B. sion of said real estate.
 o 5th. The cash value of all persona
 property taxable to such persons. " 9th The total value of all propert If taxable to each, and no further de Is scription of personal property thal Is that required by the provisions of thf "a ordinance shall be needed or reQuisit 10 to render the assessment binding an