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

An ordinance for the purpose of
 assessing, levyir and collecting gem p eIal tax, for school and municipal
 purposes. upon al real and pc sonal
 propesty in the Town Skagway;-nd
 for other purposes.
 Re it ord i1sd by he Common Council of the Town of Skagway:-
 Section l. T at all property, bosh res and pe,s na', within the THwr O. Skagwsv, which IS not, under the laws of the Uni ed Sfa es applicable 10 Alas ks, exempt theTsfrom, shall be SnnJrct Co ,SSatiOu 1 2 SchoO and muic'pLi pGr- pOses.
 Section II. 4 general tax, for school and municipal purp"sss, upon real and persoUal proi erJ,, within the Town oi Skagway, shAll be assessed, levied, aud collected yin this diuance provided. The words real property" or real estate" as used in this ordinance shall be SO construed as 70 include the pos sessory rights which any person or p=r- sons, company or corporation has or claims by virtue Of their occupation or po-sessiou of any uu-patenJed lands within the Town of Sksgwsy.
 Section III. The land occupied and claimed exclusively ss right of way for railroads, by railroad comPsutes or cor ,porations, together with the ou ldlngs and all the sub-struclureS and seper- structures supporting same, shall be asse ssed as a whole as real estate, VI h. out separssing ssmc as lands ana im- aproyements, at a certain sum per mil and sll such real estate situate within the Town of Skagwsy, claimed by any railroad company as such right of way, shall be deemed the property of such com6auy for the purposs of taxation.
 Ssotion ". The wharys g situate within the Town of Sksgway, including the esuper-srructurs and piles driven into the ground for the purpose of support iug S%ne, must be assessed ss a whole ' anN real estate, and shall he deemed Seal estate for the purpose or taxation.
 Sec,ion V. Water mains within the Town of Sksgwsy, together with all improvr ments a tached thereto, must be listed and assessed as real estate.
 Sec,ious VI. The Town clerk shall, under tbs dire, tiOn of the Common Couneil, provide the recesss'y sssss . meot books, rece, ps, blanks et"., and 0BllWEE s ule LO bAlE AO"H eA1o~S@S laterthau the fl st day of August ln each year. by the Common Council mus, e between the first day of August aud the frs. dag of October, in each
 year, properly list on the ass ssment booFs furnished him by the clerk, all real sad personal property within me Town of Skagway, subject to taxation, aud assess such property iu the name of the person by whom 1t was owned al twelve o'clock m on the hrs: day or AuShst iu the year in W ich the 8 sess- mens was. m de. II the owner thereof cannot bs ascertained, then the pro- perty shall be assessed 10 the person claiming same, or in whose posses to1 or control it was at twelve o'clock m. on the said first day of August. It the assessor discovers property for which be cau find no owner or claimant, and which is not in the possession or con- trol of any person then he shall assess sneh property to "Unknown Owner nrovid.d. thst no mistake in the name of me owner. possessor on controller oi nro~Arty shall render the assessment ths ofinyalid. The asses or shall list real property separately, by lot and block, according to the survey aud plst of the Town of Skagway made by n, Reid: and all real property which ia not subdivided into lots and blocks on said plat and by said survey, shalt be otherwise des :ribed, giving the number of acres or fractions thereof. The As sessor shall list all taxable persona nroperty separate and apart from thE Teal property, and he shall assess th' property so lis'ed at it's just and faiI value.
 and assessing the property within th' Town of Sksgwsy it shall be the dntI of che assessor % require the person tt