The daily Alaskan., 1906-03-28
Ordinance No. 69

An ordinance for tue purpose f assessing. le7ying and collecting gen ersl tax. for school and municipal purposes. upO' Sl real and pc -onh proUecty ia the Town O SSAgw y; md for other purposes.
 Re it ord id by the Common Council of the Town Of Skagway:--
 Section l. T aJ s,i prr3erty, bot real and pe-s ra'. within the Town o' Skagwav. which Is nDl, unfer the laws Of the Uui'ed Sra'eS apDhcsbis 70 Alas ka, exempt therefrOm. sHa'l he s1ol ct to taxation schOo and mujc.pE pur- poses. Section II. A general tax, for school and mu0ia,pal purp SIS, upon real and p-rsoral p-Oc erJy, within the IO"l or SSagwav. srrIl be assessed. levied, and Collectei s ia this diuauce provided. The words "reGl prOrerty' or real estate" as used in this ordinance sha be so construed Ss Q include he prs seSsory rights wHich any person or ? T sons, cOmp,ny or corporation has or claims by virtue of their occupation or possession Of snv un-pEten'ed lands within the Town of Skagway,
 
 claimed exclusively as Iigh. of way fo7 railroads, by railroad companirs or cor -porstious together with the bu ldiuRs and all the sub-strucIures and seper- structures supporting s'me, shall be assessed as a whole as real estate, wi b. out separa,iug same as lands and i'm proyemepts, al a certain sum per mil :; and all such real estate situate within the Town of Skagway. claimed by any railroad company as such right of way, shall be deemed the property Of such company for the purpose of taxation.
 Section ". The wha'v's situate within the Town of Skagway, including the super-sJTuCture and piles driven Into the ground fir the purpose of support ing same, must be assessed &s a whole and as real estate, aUG shall t deemed real estate for the Durpcs- Of 'axation.
 Section Y. Water mains within the Town Oi SSagwav, together with all improvements a, ta,hed thereto, must be listed and assessed aS real estate.
 Sections VI. The Town clerk shall, under the dire tiOu of the Common Council, provide th- uecessary sss s . nent books. rece. D s, blanks ct'., and uEALNCE LLl-E eO lE ASf''i tAI7s'N'S NANN later than the i st day of August in each year. Section VII The s-eSsOr appointed by the Common Council m"s', b.tween the first day of August and the frs das of Octobar, tn eacb year, properly list on the ass ssment books furnished him by the clerk, all real aud personal property within he Town of Skagwsy, subject to taxation, aud assess such property iu the name of the person by whom it was owned al twelve o'clock m on the hrs day o' Au0u.t in the year iu " ich the Sess- ment was n ,de r the owner therent cannot bs ascertained, then the pro- perty shall be assessed 70 the pers1r claiming : me, or in whose posses 10 or coutrO, it was at twelve o'clock m on the said first day of August. II th' assessor discovers ProDsrty for wh'c' he car find no owner or claimant, anC which is no5 iu the possession or con trol of any person then he Shall asse ', such pror erty to "Uuknown Ow~ CT provided: h U 10 mistake il the m' of the owner pOsse>sor on controller Q nroDerty sh7lI render the asSeSSmen thereof invalid. The assessor shall lis real proper'y separately, by lot a~' block, according to the survey an' plat of the Town of SSsgway made b F. H. Reid; and all real property whicI IS not Subdivided into los and blocks o said plat and by said survey, shall b otherwise des 'ribed, giving the numbe of acres or frartions thereof. The As sessor shall list all tsxab'e persons property sep ,rate md apart from tn real property, and he shalt assess In property so lis ed at it's just and fai value.
 Section VIII. At the time of listin and assessing the property within th Town of Sk4gwsy it shall be the dut