The Nome nugget., 1903-07-25

tTty, pTOptftV, ptrsOnHI, W1thin the limits of the city of Nome not expressly exempt therefrom shall be subject to taxation In the manner herein provided. All assessments of property shall be made to the person owning or claiming same at twelve o'clock meridian of the first day Of August Of each year.
 Sec. ?. The terms personal estate and per sonal property shall be construed to include all household furniture, goods chattels, moneys and gold on hand or in deposit within said city Of Nome and all boats and vessels lying within said limits and all debts due or to become due from solvent debtors, whether on account con tract note or otherwise, all public stock, or stocks or shares in incorporated companies. and all possessory rights within the city Of Nome, and the term real property and real estate shall, for the purpose Of assessment and taxa tion be held to mean and include all town lots and land occupied or unOccupied, claimed or possessed by any person. firm or corporation, and also all buildings, improvements, structures and fixtures of whatsoever kind therein and all privileges belonging or in any wise appertaining thereto.
 Sec. 3. The following property shall be ex- empt from taxation All property, real and personal Of the United States and Of the district of Alaska and city of Nome; all houses of public worship and the lots on which they are situated all burial grounds, tombs and rights Of burial all public libraries and the lots or personal property belonging to or connected with the same, and all buildings and lots used for chart- able and educational purposes.
 Sec. 1. The assessor of the city of Nome shall begin on the first day Of August of each year to assess all taxable property within the city limits and shall return to the clerk of the city of Nome on or before the lst day of September in each year such assessment roll with Il full and com pete assessment Of all taxable property entered thereon, including Il full and precise description of all lands or lots owned by each person therein named. which description shall correspond with the plan or plat of said city of Nome. as the same shall be laid out or recorded under the direction of the common council of said city. and said lands and town lots and other property shall be valued at their true cash value, ing into con sideration the Improvements on the land and the surrounding country and other local advan- md f Dxgun tan Nb. shall be held and taken to mean the amount such property would sell for at voluntary sale in the ordinary course Of business and not what 1t would bring at public auction or forced sale. and all personal property not exempt from taxation shall be valued at it's true value in cash.
 Sec. ,. It shall be the duty of the assessor to swear every person subject to taxation to give a true account of his or her personal property ac- cording to the best of his or her knowledge and belief. and should any person or persons, when so required, refuse to testify aforesaid, the assessor shall ascertain the taxable property of such person or persons from the best informa- tion to be derived from other sources.
 Sec. 6. Upon the completion of said assess ment roll the same shall be delivered to the clerk of the city oi Nome and public notice given in the official paper of the city Of Nome that said assessment roll has been turned over to the clerk of the said city of Nome and also setting forth that on a certain day in said notice named and approved by resolution of the council, the common council will sit as a board of equal. ization and publicly examine said assessment roll and correct all errors in vauution, descrip- tion or quality of lands, lots and other property and 1t shall be the duty of the persons interested to appear at the time and place appointed and at such time and place such council shall adjourn to and continue sitting as board of equaliZa- tlon, and If 1t shall appear to said city council sitting as board of equalization, that there are any lands, lots or other property assessed twice, or in the names Of persons not the owners there Of, or assessed under or beyoud it's actual value, or any lands, lots or other property not assessed said city council sitting board of equalizn. tion shall make proper corrections, and said m m m tr hoo t,,.ff tion shall continue to sit from day to day from the date named in said notices until examination and correction of the assessment roll provided in this ordinance shall be completed
 Sec. z. When said assessment roll shall have been examined and approved and corrected as herein provided by the said common council sitting us board of equal zation. the said com mon council shall then and there estimate and determine the amount of money to be raised for city purposes according to the valuation of tax able property in said city for year, and such determination shall be by resolution and entered at large in the records of said common council.
 Sec. $. The common council shall then and there, having so determined the amount of money necessary to be raised levy tax upon all the taxable property in said city not to exceed two per centum of the assessed valuation Of such property.
 Sec. 9. As soon as practicable after said as. sessment roll has been examined and approved by said common council sitting u board of equalization, and said tax levy has been made the said assessment roll shall be delivered to the assessor and ex-officio tax collector and the amount due from each person thereon named and levied upon the personal and real property therein described shall be extended and carried out by the said city assessor and public notice given in the official newspaper of the city of Nome to the effect that the said assessment roll has been examined and approved and completed and that the said tax levy has been made by the said common council, and requiring all persons within the city of Nome owning real or personal property therein and described in said assess ment roll to forthwith pay the amount of money md fp md ha described in said roll or against such person to the said assessor and oificio tax collector at his office in said city: and upon the giving of said notice and publication thereof, all taxes levied and assessed against the real and personal property and individuals in said city shall thereupon become due and payable to the said city.
 Sec. 10. It shall be the duty of the said asses. sor and ex-of1icio tax collector to receive and receipt for all moneys paid by any person, firm or corporation in payment of the taxes herein before provided for and levied, and to account for and pay over all such moneys so received into the city treasury, and he shall settle with said city treasurer at least once in every day and shall pay over all amounts that he has received in taxes from any tax list placed in his hands for collection and he shall be required in each settlement to submit the stubs of his receipt book to the treasurer, who shall settle with him in accordance herewith, giving him a receipt for the amount in cash as shown upon the stubs of said receipts The receipt given by the said treasurer to the city assessor and ex.officio tax collector shall be in duplicate, and one copy of the said receipt shall be filed with the clerk of the said city of Nome.
 Sec. II. It shall be the duty of the said asses sor and exofficio tax collector to return said assessment roll at the expiration of thirty days to the clerk of the city Of Nome, with complete statement of all moneys received in payment of taxes, and n list of all property and individuals against whom taxes have been assessed as here inbefOre provided which have not at that date been paid. Upon the return of said assessment roll and the filing of the same with the clerk of the city of Nome, all said taxes not paid at said date shall thereupOn become delinquent and the payment of the same enforced as hereinafter provided.
 Sec. I2 The assessor of the city of Nome shall set down in different columns. and accord ing to the best information he can obtain:
 CD The names of all the taxable persons in the city Of Nome.
 (2) A description of each tract or parcel of land to be taxed specifying under separate heads numbers of the lots and blocks.
 (3 The full cash value of each parcel of land taxed.
 (4) The full cash value of the Improvements upon the land so taxed.
 (5) The full cash value of all the taxable per- person, us provided by law.
 (6) The total valuation of all property taxed, real and personal.
 And such assessment roll shall be made out in tabulated form, in separate columns and appro- priate heads after the manner specified above, with such additional columns as may be deemed necessary, varying the same us circumstances may require, but us nearly as convenient in the following form:
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