The border vidette. (Nogales, Ariz.) 1894-1934, 1907-04-13

pay his or her taxes before the same
! become delinquent. The common
| Council shall have power to extend
the date when taxes become delinquent
! from time to time. as in their judge
ment may be necessary or expedient.
Section II. The Tax Collector, at
! any time after the duplicate assess
! ment roll and warrant shall have been
delivered to him, is hereby empow-
cred to collect all taxes due on per-
sonal property by distraint and sale of
| such personal property, or sufficient
thereof to pay the taxes and costs
thereon as provided by law, in case
the tax on such personal property is
not secured by real estate assessed io
the name of the party owing such per-
shall be given for the payment of such
taxes before the same shall become
delinquent.
DUTIES OF TAX COLLECTOR.
Section 1s. The Tax Collector, i'm
mediately upon the receipt of the
duplicate assessment roll, shall publish
an official notice specifying first. that
the duplicate assessment roll of the
town of Nogales for the year 10 is
now in his possession for collection of
the taxes levied; second, that the taxes
will be delinquent on the third Mon
day of November next thereafter, and
unless paid prior thereto, Il penalty
will be added. and third, the time and
place at which payment of taxes may
he made. Such notice shall be publish
ed once work for four successive
weeks in one or more of the news
papers published in the town, and
shall also be published in three of the
most public places in the town, and
such notice when SD published ard
demand for the payment of all taxes
shown on the duplicate assessment
roll; and q neglect to pay said taxes
within the time specified in said notice
shall be deemed 4 refusal, and said
taxes so remaining unpaid shall there
after be declared delinquent.
Section 10. 1t shall be the duty of.
the Town Marshal as Collector of Tax
es, before entering upon the duties of
his Office to file a bond in such sum as
may be fixed by the Common Council,
conditioned for the faithful perfor-
nance of his duties and as provided by
law: which bond shall be approved by
the Common Council and filed with the
Clerk.
Section 20. 1t shall be the duty of
the Tax Collector as soon as the
duplicate assessment roll and tax
warrant shall have been placed in his
hands to proceed to collect the taxes
in the same manner and with the same
authority as is given by law to the
collectors of Territorial and county
lect in the same manner and with like
authority all taxes shown upon the
duplicate assessment roll without
unnecessary delay, and to pay over all
monies collected by him belonging to
the town, to the town treasurer as
soon as collected.
Section 21. At each regular meet
ing of the Common Council, on the
first Monday in each month, or as often
as the Mayor and Common Council
H., ~ No. (s,N1
lector shall submit his statement
showing the amount of money col
lected by him belonging to the town
for the proceeding month, or for such
other period as may have been pres
cribed, and the source from which the
ment shall he verified by the affidavit
of the tax collector and filed with the
Town Clerk.
Section %. The Tax Collector shall
receive rs compensation for his servi-
ces such certain percentage of the
taxes collected by him and paid into
the treasury of the town, as may be
directed and allowed by the Mayor
and Common Council. by resolution
)read on the minutes. said allowance
to remain in force during his term of
Office.
Section 23. The Tax Collector shall
have power to appoint a deputy or dep
utieS, and shall file with the town
clerk 4 written notice of Such appoint
ment. The appointment of AIRY deputy
shall be subject to approval by the
Common Council, bat neither the
Common Council nor the town shall be
in any manner responsible for any
CONDENSATION to such deputy for his
services, and the Tax Collector shall
be responsible for all the acts of his
deputy. The Tax Collector or his
deputy must attend at his Office at all
times during Office hours 10 receive
the taxes not YET paid.
Section "a. If the Tax Collector has
reason to believe that any person, per-
sons, firm or corporation charged with
taxes upon personal property is about
to remove such property from the
town, or to sell. transfer, assign, con-
vey or conceal or otherwise dispose of
the same, cause the same to be |
done, he may at any time after such |
taxes are due proceed to collect the |
same, with costs and charges, by |
distress and sale of such personal prop |
erty as hereinafter provided. Such |
sale shall he at public auction, after |
one weeks notice of the time and !
place thereof given by publication in |
one or more of the newspapers publish
ed in the town, and by posting notices |
in three of the most public places in .
the town, and of Il sufficient amount OF /
such personal property to pay the tax
eS. percentage and costs. For Seizing
and selling personal property the Tax !
Collector may in each case charge the .
sum of three dollars. On payment of .
the price paid for the property so
sold the delivery thereof with "a Ri1l |