The daily Alaskan., 1906-03-28


 42, Title ? of the AlasSs Cone ot Civil I Procedure for the foreclosure ot liens upon real estate. Said liens shall at' ta h as of the time of levy of taxes Fy , the Comu,on Council at It's second meet ing in October.
 Section XIV. On or before the 20th
 day of November in each year the clerk
 must deliver to the Town Treasurer the assessment books, properly correct
 ed, Nas directed by the Common Councll,
 and take the treasurer's receipt for the
 same, which receipt mutt show the full
 mount of taxes levied upon both real and personal property, as shown by sald
 books.
 Secticn XIV. On the last day of Feb
 ruary, in each year, at the hour ot six o'clock D. m. all unpaid taxes assessed and levied Il on real property, within the Town of Skagway shall become de- linqueut and a penalty of twenty per cent thereof shall be added thereto; and the said penalty shall be entered on the ass sessment books, by the Town Treas uref, opposite the property assessed, ', and the said taxes shall bear interest at the rate of eight DOT cent per annum from the date of delinquency until paid.
 Section XVI. On the 30th day of 1 November each in year, at the hour Of six o'clock, p. m., of slid day, all un- paid taxes assessed and levied againt l nersonal property, within the Town of Skagway, shall become delinquent and penalty of twenty per cent. shall be added thereto; and said penalty shall be entered by the Town Treasurer in I .h 70, .,,,,,,-,D,,k ho1l,s nDnnsita thp mama of the person to whom said taxes are | assessed, and said taXCS shall bear ln- terest at the tate of eight per cent per annum from the date of delinquency until paid
 Sec tion XVII. It shall be the duty of the Town Treasurer to collect taxes, levied as shown by the assessment books, delivered to him by the clerk, and he shall, within ten days after the receipt of the assessment books, p blish DO ice, fir not less than two weeks, ID newspape- of general circulation in the Town of Skagway, which notice shall specify:
 lst: Tn t the assessment books of the taxable property in the Town ot Skagway, for the year,. ..., are now in his hands. and the taxes levied upon same are now due sni payable.
 2ud: The time and pl'ce where the payment of said ta ,es may be made
 q. That the unpaid taXe; up n req property. Hs shown by the revised aSesS- ment book, wi l be delinquent at sN .'clock, D. m, on the last day of t1oru- ary next sue eedi z, and unl ss surh taxes are paid p'inr thereto they VIII become delinquent a"d twenty per cent. of the amount ther of will be add d l th"retn, as psual y, and In ereSI | charged al the r te of eight pe- cent.par
 mum, om the date of delinquency
 ntil p i'd.
 4th: That unpaid taxes upon per SO prop rty as shown ny the reTis 1 lS-, ssment tnoks. will become dri'- uuent on he las d o November next s rcreeding, and un esS Su h tax are paid prior th"rctO H pCu'lty O! tive " per cen vi he add q thereto, am in ter st oh rged at the rat Ot eiGh. per crnt per aunum. fir m te of CclIn- | ulencv, until pai ', and thd d lheT after I said iell- q enJ personal pr0prrt" LSX- rS, | gcth-r ~ith the penalty and iutzI- .s', re not ii Ou |, mand from t' e Ch tf O P Il 6. sutiiCiei t Of the person. Sl propa-ty beo1giug to the person tol whom the property was assessed, will b. immediuelv seized and sod to satis- iv said taxes, penalty and interest.
 Section XVIII. The Town Treasurer, or his deputy, must attend at his office, during office hours, 10 receive and collect taxes, and he shall, so far as possible collect the unpaiI tax eS for the Preceding years. The Town Treas urer must give a receipt to any person paying fay yhtch rpppint shall kDeglfys
 Ist: The property assesses and to whom as SeSsed,
 9ud: The amount at which it is assessed;
 Srd: The amount oi taxes levied and paid.
 4lh: The date of the payment and by whom paid.
 He shall. at the same time, make record OI such payment in the tax books, opposite the description of the property, the taxes for which payment is made and the date and amount thereof,
 personal property taxes become delinquent the
 own Treasurer shall deliver 10 the Chief Of PO- lice list of such delinquent taxes, with the penalty and interest thereon, together with the name of the person 10 whom they are assessed, and the said Chief of Police shall immediately demaud payment of the said taxes. penalty and interest, from the persons to whom they are as seSsed, and upon refusal or neglect To lmmeui, ately pay the same, the Chiei or POhce Sua4 seize SefCent of the personal property ot the said person and sell the same ar Suthcient thereof to satisfy the taxes. together with the penalty huu interest ALlCEtbu alN tAI NNNs ' seizure and sale. Such sale shall be at public auction and must be after one weeks notice or the time and place thereof, given by publica- ton In a news aper of general circulation in the Town of Skagway, or by posting notice thereof in three public places tn the Town oi Skagway one of which notices shall be posted on the outside Of the front door ol the Town hall.
 The Chief of Police shall, immediately after collecting said taxes, or selling said property, deposit with the Town Treasurer all moneys coilec ed or SO n. uch of the moneys derived from the sale of said property as will satisfy the taxes with penalty and iuterset together with all cost of seizure and sale, tsktng the Town TreaSurer'S receipt for the same, Tn duplicate one Ot which shall be deposited with the Town Clerk. If there shall be Hpy residue from the proceeds of such sale, after making payment to the Town Treasurer, as herein provided, then the Chief Of Police shall turn over to the person from whom said property was seized, Such res idue together with any property seized re- mafnipg unNold, takirg his receipt for the same, which receipt the Chief of Police shall file with the Town Clerk.
 Section XX. On the payment or the price bid for any personal property sold by the ihleL | of Police, in accordance with the provisions oi I the proceeding section, the said ChteI Of P'Ilce shall execute bill of sale for the said property which bill of sale shall state accurately the | price paid and the description Of the property sod d, and deliver the same to the purchaser; and thereupoO the title 10 said property vests m | said purchaser. The Chief of Police shall at the | same time file his verified certificate with the Town Clerk, which certiticate shall show all ms | acts in connection with the se'zure and sale or such property. In every case where the Chiel