The border vidette. (Nogales, Ariz.) 1894-1934, 1907-04-20
ORDINANCE No. 54.
To Provide Revenue for the Town of
NoaaIes, Arizona.
CONTINUED from the fret page.)

have power to appoint a deputy or dep
uties, and shall file with the town
clerk written notice of such appoint
ment. The appointment of AIRY deputy
shall be subject TO approval by the
Common Council, but 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 to receive
the taxes not yet paid.
Section 24. 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 be at public auction, alter
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 u sufficient amount OF
such personal property to pay the tax
es, percentage and costs. For SelZlnS
and selling personal property the Tax
Collector may in each case charge the
sum of three dollars. On payment or
the price paid for the property so
sold, the delivery thereof with Bill
of Sale vests the title thereon IN tine
purchaser: all excess over taxes, per-
centage and costs, of the proceeds of
the sale must be returned to the owner
of the property sold and shall be
deposited in the town treasury, subject
to the order of the owner his heirs or
assigns: provided. that the Collector,
before selling the rolling stock OF any
railroad company, in case where the
real estate of said company within said
town is of sufficient value to secure
the payment of the tax on both the
real and personal property assessed to
the company, shall notify some one of
the agents, conductors or persons in
charge of any station or any passenger
or freight depot of said company that
unless the tax be paid within ten days
thereafter he will distrain the per-
sonal property belonging to said com
pany, for the taxes due thereon.
Section %. When the Tax Collector,
at any time after the duplicate assess
ment roll has been placed in his hands,
ascePtainS that any real of personal
property situated within the limits of
the town is omitted from the said as
sessment roll, and has reason to believe
that any such personal property has
not been taxed in any other city or
town for that year, he shall forthwith |
proceed to list value and assess said |
property in thesame manner that the |
assessor might have done, and shall !
enter such as:;essment IN the duplicate !
assessment roll, following the 1evies |
made and delivered to him by the |
Common Council, and such levies shall |
be designated as additional assess |
ments;'' and the taxes so levied and |
assessed by the Collector shall be as !
valid for all purposes as If the assess
ment had been made by the assessor:
and if on the duplicate assessment roll !
there be an error in the name of the |
person assessed or taxed, the name
may be changed and the tax collected
from the person who should be taxed
therefor, if he be taxable and can be
identified ny the Collector.
Section rs. Personal property shall
be liable for taxes levied on real prop
erty, and real property shall be liable
but the tax on personal property shall
not be charged against real property
except in the case of removal, sale or
other disposition of the personal prop
erty by the purity assessed, or where
the said tax cannot be made out of the
personal property: provided that Judge
mept against real property for the non
payment of taxes thereon or OF the
personal property assessed to the same
person, shall not be prevented by. show.
sessed of personal property out of
which the taxes could have been made:
and provided. further, that real estate
occupied homestead shall not be
charged with taxes due on such home
stead.
Section p The Tax Collector shall ,
on the first Monday in each month re- {
turn to the Town Clerk 4 list of all :
made under the preceding ,
section: and it shall be the duty of the
Clerk to mark the word "paid'' on the
assessment roll opposite the name Of
each party whose taxes are so paid, or !
description of property liable to such :
tax, as soon as the same shall have :
been delivered to him. :
Section %. Whenever any tax is t
paid to the Tax Collector he shall I
mark the word paid and the date of |
roll opposite the name of the person or ,
for such tax, and shall give Il receipt r
the amount of tax, the =
description of property assessed with r
sufficient certainty to identify il, and
the year for which the tax was assess
ed: but Tax Collector shall receive [
any taxes on real estate for any J
portion less than the last subdivision j
thereof entered on the assessment roll. [
Section %. Upon receipt by him of j
the duplicate assessment roll, the Tax
Collector shall give Il receipt to the e
Town Clerk for the same and for the a