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


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,
ascertains 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 forth W ifh
proceed to list value and assess said
property in thesame manner that the
assessor might have done, and shall
enter such assessment in the duplicate
assessment roll, following the levies
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 1T on the duplicate assessment roll
there he 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 26. Personal property shall
be liable for taxes levied on real prop
erty, and real property shall be liable
for taxes levied on per sonal properly;
but the fax 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 party assessed, or where
the said tax cannot be made out of the
personal property: provided that judge
ment against real property for the nom
payment of taxes thereon OF OF the
personal property assessed to the same
person. shall not be prevented by show
ing that the owner thereof was pos
sessed of personal property out of
which the taxes could have been made;
and provided. further, that real estate
occupied as n homestead shall not be-
charged with taxes due on such home
stead.
Section ~. The Tax Collector shall
on the first Monday in each month re-
turn to the Town Clerk list of all
collections 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
paid to the Tax Collector he shall
mark the word "paid" and the date of
payment in the duplicate assessment
roll opposite the name of the person or
the description of the property liable
for such tax, and shall give receipt
therefor specifying the amount of the
assessment, the amount of tax, the
amount paid. the date of payment, the
description of property assessed with
sufficient certainty to identify iG, and
the year for which the tax was assess
ed; but no Tax Collector shall receive
any taxes on real estate for any
portion less than the last subdivision
thereof entered on the assessment roll.
Section %. Upon receipt by him OF
the duplicate assessment roll, the Tax
Collector shall give a receipt to the
Town Clerk for the same and for the
amount of money called for therein in
the last grand total footing, and the
same shall be charged up TO Tax Col
lector.
Section. 30. Upon the expiration
of the time allowed for the collection
of taxes in each year, the Tax Col
lector shall attend at the Council
Chambers with his duplicate assess
ment roll. and shall in the presence of
the Common Council. make his return
to said tax warrant, showing the
amount of taxes collected by him and
the amount remaining unpaid: and the
Town Clerk shall then administer 10
The Tax Collector an oath, which shall
be written and subscribed on the
original and duplicate assessment rolls,
to the effect that each person and all
property assessed in said duplicate
assessment roll on which taxes have
been paid has the word paid mark
the description of such property; and
amount of taxes remaining unpaid and
credit the Tax Collector with the
amount, and shall Ike II final settle
ment with the Tax Collector of all
taxes charged against him on account
of said assessment roll.
Section 81. The Tax Collector,
Clerk and Treasurer shall perform
such other duties as are prescribed in
the revenue acts of the Revised
Statutes of the Territory of Arizona
for the collection of taxes, and such
other duties as are provided by law,
where the same is not provided for
herein.
Section 81. All ordinances and parts
of ordinances in conflict with the pro-
visions of this ordinance are hereby
Section j3. This Ordinance .hall
take effect and be i'll force from and a.
ter its passage. posting and publication
As required by law.
April, A. D.. 1907. by the Common
/,ft L. - A-t