The daily Alaskan., 1906-03-30
Ordinance kO. 69

An ordinance for the purpose cf
 assessing, IevyiNg and collecting gen
 eral tax, for schOol and municipal
 purposes. upOr al real aud pc sonsl
 property in yh- Town o. Sktgw y; md
 for oBher purposes.
 Be it o-i Ii d ny the Common Council ot th- Town oj Skagway:--
 Section l. T ar at property, both real and pes us', within he Town of Skagwav, which tS unl. uGHrr the laws of the Uui'vd SFa e apC!icable 10 Alas kS, exempt t5eivfrOm, s7a he s'oJ ct to taxation schOI. znd mu5c:p! pur- poses.
 Section II. 4 general tax, for school and mu .icIpal purp"s'-. upon real and pzrsnua' pro. erJy, within the TOTa ot SSagwsy, s'sIl b. assessed, levied, aud colleetet , ju this O diuance provided. The words "rea prorerty' or real estate" as used in this ordinance shall be so construed as 70 include the pos seSsory rights wnich any person or p r. sons, cumptny or ~corpOr.IiOn has or claims by virtue of their occupation or possession of -nv un-pten-ed lands within the Town of Skagwsy,
 s, ctiOn III. The Ind occupied and claimed exclusively sS righ; of way to- railroads, by railroad companies or cor poratious, tOgether with the bu ldiugs and all the Sub-stCucl ures and seper- structures supporting s'me, shall be asss ssed as whole AS real sstate, wi b. out separatiug same as iants a-d im- movements, at certain sum per mil {; l al -.a1 lifTf within tAe Town of Skegway, claimed by any raih Oad company as such right ol way, shall be deemed the property Of such company for the purpose Of taxation.
 Section ". The wharv situate within the Town of Sksgway, including the super-sJructure and piles driven into the ground tar the purpose of support Ing same, must be assessed as a whole and as real estate, sud shall deemed real estate for the purpCs- of taxation.
 Section '. Water mains within the Town O Sksgwav, t"T Ter with all tmproyI mentS a. t2cEJd theretCr must be listed and assessed a. veal state.
 Sections VI. The Town clerk shall, under th2 direcliOn ot the Common Council, provide th~ rece,sa y ss s = ment bOOSS. rece D $, b! .nNs et ., Hu deliver ma % rh" Town assssS1' not later than the i st day of Ausus in each year. ',
 Section VII The s@esso- appointed bT the Common Council m1s', between the first day of August aud the drs ia of Octob3r, in each
 year, properly list on the ass sSment bOOEs furnished him by the clerk, slI real . personal property within he TowL%N Skagway, subject to taxation, ard assess such prOper,y 'u the name of the person by whOm it was owned at twelve o'c Ock n on the frs day Of August in the yer in W ich the sesS- ment was m de [ the owner there i cannot be aSrertained, then the pro- psrty shall be -SseSssd Q the pers1u claiming stme, Or in whose posses iO or control it was at twelve o'clO"k ID. on the said first day of Au. ust. It the assessor discovers prop rty for winch he eau find no owner or claimant, aud which is uO5 ia the poSsCs sSiOn or cor trol of any psrScu then he shall aSse s such pro ersy 70 "UuknORn Owrer' provided: b no mistake in the nsme of the owner pOssessor on controller oi prOperIy SAtl. FenuSE 'NS SI 2. thereof invalid. The assessor shall list real property sepira'e,y, by lot and block, according to the su -vey and plat of the Town of Skasway made oy F. H. Reid; snl sll real property which IS not subdivided into lots ard blocks or said plat and by said survey, shall b. otherwise des ,ribed, giving the number of acres or fra tions thereof. The As sessor shall list al taxable persona property sep rraie snd apart from thu real property, and he shall assess thu property so lis ed at it's just and fai value.
 Section VIII.- At the time of listini and assessing the property within thu Town of Sksgway it shall be the dut.