The daily morning Alaskan., 1903-09-22
Ordinance No, 40.

An Ordinance frOVlulng TOT tho assess ment and Collection of Poll Taxes In the Town of Skagway, Imposing fine and Penalty for Refusal, Neglect or Failure to pay same, --and for other Purposes.
 Be It Ordained By The Common Coun- ell Of The Town of Skagway;
 Section
 A poll tax of two lt2.0O) dollars an- nually shall be assessed upon all male residents of the town of Skagway be- tween the ages of twenty-0ne and fifty years, except upon members in good standing of any regular organized fire company.
 Section 2
 The town assessor shall be the collec- tor Of said poll taxes. The poll tax year shall begin on the first day of Septem- Der and end on the thirty-hrst day Of the succeeding August of each calendar year. And said assessor shall levy upon and collect from each and every male resident as aforesaid of said town dur ing any poll tax year, the tax aforesaid. The assessor shall require each and every resident aforesaid, Of the town of Skagway to pay his poll tax at the time of imposing or assessing the same; and it Is hereby made the duty of every such male resident to pay the said as sessor the poll tax aforesaid at the time aforesaid. And 'f any such resident shall, after said poll tax has been de- manded by the assessor as aforesaid, all, neglect or refuse to pay same, he shall be deemed guilty of a misdemean- or, and upon conviction thereof by the municipal magistrate, he shall be fined in any sum not less than three nor more than fifteen dollars, together with the costs of prosecution
 Section 3.
 Poll tax receipts in blank, signed ana numbered. shall be delivered the town clerk to the poll tax collector, or asses sor, on or before the first day of Sep tsmber of each year and shall be charg- cd with the am unt of said poll tax re- ceipts delivered to him, and be credited with those returned, and he shall settle with the town clerk and pay over the amount collected to the town treasurer, on or before the first day of each month wltha statement, under oath, of the tota. amount of poll tax collected by hlm during the last preceding month, less the amomnt allowed him for fees. He shall also be credited with unpaid re- celpts by him turned over to the town clerk.
 Section |.
 The poll tax collector, or assessor, shall receive as compensation for asses sing and collecting poll taxes as herein provided, fifteen (l5 per cent of the amounts collected, and he shall receive DO further compensation for such ser vices.
 Section 4i.
 That any person who shall signify to the town assessor in writing his desire to work out his poll tax, may, by con sent of the council, be excused from paying sad poll tax In cash; provided, however, he shall perform or cause Co be performed and paid for, one days work for the city, at the time and place in the manner directed by, and under the supervision of the street commis- sloner, and, provided further, that the permission hereby granted may be re- yoked at any time, before the work Is done and in any particular case, as the council may choose.
 All previous ordinances on the subject of poll taxes are hereby repealed. PRO vIDED HOWEVER that the levy and col lection of poll taxes and the method Of procedure under said ordinances for the periods prior to September first 1903 are not to be affected by said repeal.
 Section 5.
 This ordinance shall take effect and be in force from and after its approval and passage.
 Read first timo August 10th 1903
 Read second time August l7th l9O3 Readthird time and passed August lI 1903.
 Attest, W. S. MsKEAN, Town tC.erk, Approved August l7th 1903.
 l.. $. KELLER,
 Mayor and President of the Council.