The daily morning Alaskan., 1903-09-18
Ordinance No. 39.

or the town or okhSWay'
 Section l..
 Onor before the fifth day of Septem- | Der of each year the Treasurer shall | publish list of all property upon which taxes have not been paid for the | current or precedeing year, which no- | tice shall be published for three cOnsec- | utive weeks in some newspaper of gen eral circulation within the city, and on tn eiirst day of October of each year succeeding the delinquincy of taxes all property upon which any taxes are | still delinquent shall be forfeited tO the | city, and it shall be the duty or the treasurer to Issue certificates Of pur- chase for any such property to any person paying the amount ot taxes, penalties, interest and other costs due | at date of issuance of said certificates, | including a cost Of one dollar for such certificate.
 Section 2.
 Any certificate of purchase provided for in the preceding section Of any lot or land forfeited to the city for unpaid taxes assessed thereon may be assigned | by the purchaser, his executors, heirs. or administrators to any person, and and the purchaser or holder of such | certificate by virtue thereof acquires lein on the land or lot SO sold 1 for taxes for the amount paid by him as represented by said certificate and eight per cent, interest thereon from date of issuance and II subsequently, he pays any taxes levied upon the same, whether for any year or years preyi- ous or subsequent to the sale he shall | have the same lein for the tayes 90 paid and shall be entitled to the same inter- est.
 Section 3.
 After one year from date of issuance of any certificate the legal holder thereof may forclose the same in the District Court for the District of Alaska, as Is provided by law Of foreclosure Of liens upon real estate, provided that such person has paid all taxes, penalties and costs outstanding against such property at date of commencement ot said ace tiOn; and 1t Is further provided that it said treasurer has issued a certificate or certificates other than held by the per son forclosing, such person shall de- posit with the treasurer the amount of such certificates, including interest thereon up to date of the bringing of said action and it shall be the duty of the treasurer tO enter a cancellation Of such certificate upon his books, and he | shall hold such money and pay the l same to the lawful holder Of such out l standing certificates upon his surren- l dering the same tO the treasurer. All | moneys SO held by the treasurer and | not called for or taken up by surrender | of the certificates within six ,6l years | from the payment thereof Co the trea' | surer, shall be by him turned into the l general fund of Che Town of Skagway.
 Provided, further, that the owner or his successor in interest, in and Co any | property upon which taxes have become | delinquent and certificates of purchase | issued may at any time before final | judgment and decree, in such proceed | iDgs. in the district court, as heretofore | provided, redeem the same by paying | all unpaid taxes and depOsiling with | the treasurer the amount of 6ll certih- | cates issued, including costs and inter- est and paying into court all court costs | and reasonable sttOrney fee in said | proceeding, which certificate shall b. | cancelled us hereinbeiOre provided and | he shall upon the payment thereof oe | entitled to a certificate Of redemption | from the treasurer, which certificate or redemption shall entitle him tO posses | sion of the property prescribed therein | as against any person holding by virtue | or any certificate of sale issued by the | treasurer.
 Section 4.
 Any property which has escaped an assessment for the last proceeding year shall be assessed for such preceding | year, which shall be noted as a cOrrec- | tion for the assessment for such precet- | ing year,
 Section .
 Alter the first day of March the town | treasurer shall immediately proceed 70 collect all delinquent personal property | taxes, and if such taxes are not paid on | demand, he shall destrain sufficient | goods and chattels belonging tO the per son charged with such taxes, ii found | within the Town Of Skagway to pay the | same with the said penalty of twenty | per cent and all accruing costs and | HuAll lllLuGAAhL1Al HlNNNNN " eA VI AAoN | the same 1t three public places within said town. stating the time when and | the place where the said property shall | be sold, which notice shall be posted | and published for at least ten days be | fore the sale of such property and ii the | taxes for which sad property Is de- | strained, aud the costs which accrue | thereon, are not paid on or before the day appointed for such sale, the treas urer, or hls deputy, shall proceed to sell such property at public vondue or SO much thereof as will be sufficient to | pay such taxes and costs of said distress and sale. The town tre surer, or his | deputy shall tax the same fees for mak- Ing such distress and sale of goods and | chAttels for the payment of taxes a5 Is | allowed by law to the U. :. Marshal | for making levy and sale of property on execution out Of the U, 5 Commission CT Court.
 This ordinance shall take effect and | be in force from and after the date Of | the passage, approval and publication | snail be published once week for three | successive weeks in sOme neW spaper Of | general circulation within the town Of | Skagway.
 Passed by the common council of the | town of skagway this l7th day of Au- gust, l903 W. $. MCKEAN, City Clerk,
 |. s. KELLER,
 Mayor and President of the Council.