The daily Alaskan., 1906-03-29
Ordinance No. 69

An Ordinance for the purpose f
 assessing, Ievying and collecting gen
 eral tax, for sch"Ol and muocipil
 purposes. upOn al resland De -onti
 property ia the Town o SSIgw '; 'ud
 for other purposes.
 Re it o-d i.d d ny the Common Council Of the Town of SkagwLy:--
 Section l. T at all property, bot" real and pes ua', wjthin he IbSn O Skagwav, which Is nr, un fer the laws of the Uni'ed S,a- eS applicable 70 Alas ka, exem1t therefrOm, snail he s'nJ ct to taxation F schoo. and mu'c pI pur- poses. <,
 Section II. 4 general tax, for. >ch1oI and municipal purp shS, upon real and personal prO1srtv, W thin the IoH1 ot Skagway, sNall b. assessed, levied, and Collectel -s in this diuauce provided. The words "real prOrerty' or real estate" as u ;ed in this ordinance sha be so construed as 70 include rhs pns- seSsorv rights which any person or p r. sons, comp1ny or corporation has or claims by virtue of their occupation or possession of Snv un-plteu'ed lands within the Town of Skagwsy.
 Section III. The Ind occupied and claimed exclusively sS right of way to' railroads, by raj road companies or cor porations. together with the bu ldlngs and all the sub-struClures and seper- structures supporting s'me, shall be assessed as a whole as real estate, vi b. out separating same as lands and lm- movements, at a certain sum per mil :; and all such real estate situate within the Town of Sksgway, claimed by any railroad company as such right oi way, shall be deemed the property Of such company for the purpose of taxation
 Section ". The whSlv g situate within the Town of Skagway, including the super-sJructure and piles driven into the ground fnr the purpose of support ing same, must be assessed as a whole and asreal estate. and shall deemed real estate for the purpcse of 'axation.
 Section V. W4teE mains within the Town O Skagwav, t"G .Ner with all improvements a: tachcd thersto, must be listed and assessed as real estate.
 Sec ions VI. The Town clerk shall, under the. direction of the Common Council, provide th- rece>sa sS ment books, rece D 8, blanks ct =, Sn ] deliver me to rhe Town assess)- not later than the Ii st day of Aueus in
 Section VII The s>essor appointed by the Common Council m"s', between the first day of August and the frs ia of OItobar, in =ach
 year, prr perly list on the ass. ssment booss furnished him by the clerk, all real aud personal property within he Town of S(Sgwsy, subject to taXat'on, aud assess such pToptrJv 'n the name of the person by whom it was owned at twelve o'clock m ou the frs day oi August in the yeor in " ich the Sess- meut was m de r the owner there i cannot be ascertaIned, then the pro- perty shali be assessed 70 the pers n claiming 5 me, or in whose posses 10 or control it was a, twelve o'clock m, on the said first day of AuSu II the assessor discovers prop rty for wh'c1 he can find no owner or claimant, and which is not iu. the possession or coz trol of any perS D then he Shall aSse , such prorerty 10 "UnknoWn Owrer' provided; h.J no mistake in the name of the owner pOsseSsor on controller O property sh,ll render the assessment thereof invalid. The assessor shall lis real property separately, by los aTC block, according to the survey snC plat of the Town of Sksgway made b! F. H. Reid; and ell real property whtct IS not subdivided into los and bl1cks or said plat and by said survey, shall b otherwise des .ribed, giving the numbe of acres or fractions thereof. The As sessor shall list all taxable persons property sep rate and apart from tn real property, and he shall assess tn property so lis ed at it's just and fsi value.
 Section VIII. At the time of listiu and assessing the property within th Town of Sksgwsy it shall be the dut