The daily morning Alaskan., 1903-09-12
Ordinance No. 39.


 An ordinance providing for the collec-
 tion of taxes in the Town of Skagway,
 Alaska.
 Be it ordained by the Common Council
 Of the town Of Skagway.
 Section l.
 Onor before the fifth day of Septem- Der of each year the Treasurer shall publish a 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- utlye weeks in some newspaper of gen eral circulation within the city, and on oh edrst 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 of the treasurer Co Issue certificates of pur- chase for any such property to any person paying the amount of 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 eXecuters, 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 for taxes for the amount paid by him as represented by said certificate and eight per cent, interest thereon from date of issuance and if subsequently, he pays any taxes levied upon the same, whether for any year or years previ- ous or subsequent to the sale he shall have the same lein for the taxes SO paid and shall be entitled to the same inter- est.
 Section 3.
 Alter one year from date of issuance of any certificate the legal holder thereof may forclOse the sauie in the District Court for the District of Alaska, as Is provided by law of foreclosure Of liens upon real estate, provided that suen person has paid all taxes, penalties and costs outstanding against such property at date of commencement of said ac- .ion; and it Is further provided that if said treasurer has issued a certificate or certificates other than held by the per son forclosing, such person shall de- DOsit with the treasurer the amount Of such certificates, including interest thereon up Co 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 same Co the lawful holder of such out standing certificates upon his surren- 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 I6l years from the payment thereof Co the trea- surer, shall be by him turned Into the general fund of the Town of Skagway.
 Provided, further, that the owner or his successor in interest, m 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 ings. in the district court, as heretofore provided, redeem the same by paying all unpaid taxes and depositing with the treasurer the amount of all certih- cates issued, including costs and inter est aud paying into court all court costs aud reasonable sttOrney fee in said proceeding, which certificate shall be cancelled as hereinbefore provided and he shall upon tbe payment thereof be entitled to a certificate of redemption from the treasurer, which certificate of redemption shall entitle him to possess sion Of the property prescribed therein as against any person holding by virtue or any certificate of sale issued by the treasurer.
 Section I.
 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 oorrec- ton for the assessment for such preced- ing year,
 Section 5
 After the first day of March the town treasurer shall immediately proceed toI collect all delinquent personal property taxes, and II such taxes are not paid on demand, he shall destrain sufficient goods and chattels belonging tO the per Son charged with such taxes, if found within the Town of Skagway to pay the same with the said penalty of twenty per cent and all accruing costs and shall immediately proceed to advertise the same it three public places within said town. stating the time when and the place where the said property shall ee sold, which notice shall be posted and published for at least ten days be fore the sale of such property and if the taxes for which sad property Is de- strained, qua the costs which accrue thereon, are not paid on or before the day appointed for such sale. the treas urer. or his deputy, shall proceed to sell such property at public vendue or SO mucn thereof as will be sufficient to pay such taxes and costs of said distress and sale. The town treasurer, or his deputy shall tax the same fees for mak- ing such distress and sale of goods and chattels for the payment of taxes as Is allowed by law tO the U. :. Marshal for making levy and sale of property on execution out of the U. :. Commission