The daily Alaskan., 1906-04-11

fair value. If such fails, refuses ol neglects to make -uch verified statement upon demand of the assessor, such per son shall not thereafter be heard by he Common Council in any application for revision of such assessment as shall have been made by the assessor.
 Section K. The assessor must con- plete his assessment books on or b.fore tue first day fn October. ot each year, and as soon as completed, file the same with the Town clerk, together with written oath, which shall be substan- italy as follows:
 District of Alaska. 60,
 Town of Sksgway.
 I,....... Assessor tor the Town of Skagway, District of Alaska, do solem- | ly swear that between the first day of August ... and the first day of October ....I have made dlliigent inquiry and exa nfnation co ascertain all property subject tO taxation in said Town: That have listed said property on the assess men books: That 1 have assessed said property equally and uniformly, ascord- ing 10 the best of my knowledge and information, at its just and fair value: That have faithfully complied with all the duties imposed upon me as as sessor: That through malice, lll-Wlll, fear or hope of favor or reward, have not assessed any property at other than it's fair and just value; and that the assessment books which Ihaye prepared, consisting Of..... pages, contain such description and assessment of the pro- perty listed therein as is required by law.
 ...,...ss''s
 As eSsOr.
 Subscribed and sworn to before me this. .... day of..........
 ..,., ....... .''
 Notary Public.
 At the time the Asst tssor files with tbe Clerk the assessment books, he shall serve notice ofthe 6liug of same, upon each person residing in the town who e property has been assessed.
 Section x. The Common Council shall meet annually on the first Tuesday in October, at the hour of eight o'clock D ID. for the purpose of reviewing aud revising the assessment Of property made the Town Assessor: They shall con- tinus tomeet for such purpose, adjourn ing from time to time, until they have complete such revision and equaliza- tiOn of said assessment; p-ovited, that they shall remain in session at least three days, commencing on the said first Tuesday in October. The Com mon Council, in revising asses ments, shall be governed by the following rules:
 1st: No asseSsment of property made l by the TOwr asses or shall he rGduced | by the Common C IuuCil, except up ID the | application, in writing, made by the | owner of the D Operty assess or h'S | agent. wricb application sh be accom- psnied by tne affidavit of said owner, or his agent, showing the facts upOu " hich | said appl ton s based: aud he sn J state in 'd affidavit he jus aud fair | value of sad prup Jy, the asse-sme | | Of whjcG b. dcsi e reduce ,; aud n n' l r, duo Or of any aSS'ssns | hal. nv | male unless the app ic'n ar his az appear b-fOcr sad tuunCi aud Oo O b ! msy aud f-iF auswer al qu s'l"nS l peltiueuJ 70 the inquiry. T"eC nm D | Council sha hear oral evidence, except | as above provided, when it is offered, | upon any application tor the revision of any assessment, and all snch evidence | shail be upon oath The C. mmon | Council shsl, upon is own mo ion, O upon the appl CaIiun of any tHX payer, | when It appears that the assessor has assessed any prOpery at less than its fair and just value, cause WriGten notice | to be serv ed by the Chi of Police, upon | tho owner of said D Operty, or his agent, If such owner or agent cin be found in | the Town Skagway, directing him to appear before said c ,uncll, at the time | and p,ac- spy cifed in said notice, which 1 time shall not be less than twepty-fOur | hours after the service of said notice, ! and directing him oshow cause why the 1 assessment of sUch property should not | be raised. If such investigate be had | upon the application of tax payer, such | application shall be accompanied by the | affidavit of the applicant, and shall | state the grounds upon which he bases | his. application. After having heard | all the evidence in support of, or | against, any application for the regis- ion of the assessment of any property | made by the Town Assessor, the Com | non Council shall then 6X the Yalua. ton of such property at its just and | fair value. Alter having reviewed or revised the assessment of all property | made by the Town Assessor, they shall | ther, bv resolution, adopt such re- viewed and revised assessment, and the ] same shall be deemed the true basis for the leyving and assessment of taxrs
 Section XI. The clerk must record | in his minute book all changes, correc- tions and orders, in reference to t le as sessmenE books, made by the Common | Council, snd upon the completion of the revision of the same he must enter up- on said book all changes and correct | IDS made by said council; and on l or before the first day of NOvember 1 must complete the correction of the as- ss-ment books and affix thereto his afi- 1 dsvit, subscribed by him, suFs'autially 1 as follows: l District of Alaska, 60 Town of SkSgway.
 I,.............do sOlemnlv swear that as clerk of the Common Council f the Town Of Sksrwsy, have kept correct minutes ofall the ac's of the Common Council while reviewing and revising the assessment books. touching alter ations in the same: That all alterations agreed 10 or or7ered to be made, by said cou cjl have heeD, by me, made and