The daily Alaskan., 1906-04-11
Ordinance No. 69

An ordinance for the purpose of
 assessing, levyil E and collecting gen,
 eral rax. for school and municipal
 purposes. upon al resi- and pc Souai
 property iu the Town Skagway;snd
 for other purposes
 Re it o.d inrd by the Common Council of the Town Of Skagway;--
 Section l. Tat sl property, both real and pers ua', within the IoUu Of SkaRwsy, which IS not. under the laws of tue Uni ed Sls es applicable to Alas ks, exempt tbe'efrOm, shall be subject ID taxation fir scbOOi and muicipai pur- poses. ,.,.,
 Section II. 4 general tax, for school and municipal purp, SIS, upon real and personal property, within the Town or Slxagway, snail be assessed, levied, and Collecte ss ia this dinance provided. The words "reaI prOrerty" or real estate" as used in this ordinance sha l he so construed as to include the pos ssssory rights which any person or per sons, cOmpsny or corporation has or claims by virtue Of their occupation or possession of any un-patented lands within the Town of Sksgway,
 Section III. The land occupied and claimed exclusively as right of way for railroads, by railroad companies or cor poratious, together with the bu ldlngs Nnd all the sub-struclures and seper- structures supporting ssme, shall 0e assessed as a whole ss real estate, vii b. out separating same as lands and i'm proyements, at a certain sum per mil 1; and all such real estate situate within the Town of Sksgway, claimed by any railroad company as such right ot way, shall be deemed the property of such company for the purpose of taxation.
 Section ". The whsTyss situate , .yitbin the Town of SksgWay, including the esuper-structure and piles driven into the ground for the purpose of support - ing same, must be assessed as 8 whole and as real estate, and shall be deemed real estate for the pGrpPS-' h' taxation.
 Section V. Water mains within the Town os Skagwly, together with all innrova aments attached thereto, must be Wsted and assessed as feel estate.
 Sections VI. Th- Town el'rk shall, pnder the dire tion of the Common Council, provide the rccessa-y assrs . ment books, receip s. blanks ct. aud deliver me to the Town assesSo- no later than the i st day of Aui ust tn S SstyiOn VII The ssesso~ appointed by the Commoo Council mus between the first day of August and the frs das of Oetobsr, in =ach
 wear, properly list on the ass sswent booss furnished him by the clerk, Tll real and personal property within he Town of S<agWay, subject to taxation, nrd assess such property 10 the name of the person by whom it was owned at tweIve o'clock m on the frs day of Anoust ilSthe year in W iCh the a,sess- TTie1t WssIn de. T. the owner thereHf cannot be ascertaIned, th the pro nsrfv shali be assessed 70 tue person ELaiming ssme, or in WhOse posses io' or control it was al twelve o'cio"k ID. on the said first day of August. It the assessor discovers prop rty for which be can find DO owner or claimant, and which is not iu the possession or con- trol of any perscn tHen h. shaii asSe>, sueh property 10 "Unkuown Ow err provided: th t 70 mistake in the me If the owner pOssessOr on controller ot nrooeryy sh ,lI render the assessment fbereof invaIid. The assessor shall list real property separately, by lot and blDck, according tO the survey anC nlsf of the Town of SksIway made by K. Fl. Reid; and sll real property W hict ia moi subdivided into lols and blocks or said plat and by said survey, shall 0' otherwise des eribed, giving the number Of acres or fractions thereof. The As sessor shall list all taxable persona nroperty separate and apart from tht resi property, and he shall assess th' property so listed at it's just and tsi
 Ssetion VIII. At the time of listiDi and assessing the property within th, Town of Skagwsy it shall be the dut, of ths assessor to require the person t