Daily Arizona silver belt., 1907-07-03

must be designated and described in some other way and manner sufficient to identify it. Second, the improve ments on all such real estate. Third, his personal property of every descrip. tion and property held by him or under his control as an agent or in sny fidu- ciary capacity. The list shall be signed and sworn to by the person authorized to administer oaths. Any person who shall wilfully give a false list of his, her or their taxable porperty, or of that under his, her or their control. shall be deemed guilty of misdemeanor, and upon conviction thereof shall be pun. ished by fine not exceeding three nun. dred dollars, or by imprisonment not ex- ceeding three months, or by both such fine and imprisonment, and any prop erty wilfully concealed, removed, trans. ferred or misrepresented by the owner or agent thereof to evade taxation shall, upon discovery, be assessed double the value for that year, which would other. wise have been assessed upon it.
 SECTION X.
 If any person shall give the assessor or his deputies false name or shall refuse to give his, her or their names, or shall refuse to give list of property as is by this ordinance required. or shall refuse to swear or affirm to such list, he or she shall be deemed guilty of a misdemeanor and upon conviction there of shall be punished by fine not ex ceeding one hundred dollars, or by i'm prisonment in the city jail for not more than ninety days, or by both such fine and Imprisonment.
 SECTION XI.
 If the list of the property rendered by any person is, in the opinion of the assessor, incorrect as to amount or valu. ation, he may change it in either res pect and increase the amount of assess ment accordingly, but in such case he shall immediately notify the person in terested by mailing to such person, di. rected to his usual place of business or residence, notice of such change; but the amount or value of the property listed by any person shall in no case be diminished by the assessor.
 SECTION XII.
 Any property discovered by the as sessor to have escaped assessment for the last preceding year, if such property is in the ownership or under the control of the same person who owned or con trolled it for such preceding year, must be assessed at its value for such pre- ceding year, and also at its value for the current year.
 SECTION XIII.
 The assessor and his sureties are here. by made liable for all taxes on taxable property in the city, when through his neglect it remains unassessed.
 SECTION XIV.
 It shall be the duty of the assessor to enter into the assessment roll furnished him by the City Clerk, alphabetically: First, the names of the taxable inhabit. ants, firms, corporations, companies and associations when known, when un- known, assessed to unknown owners, and if any person shall refuse to make statement of his property under oath as required by this ordinance, the fact shall be noted under his name. Second, all real estate taxable to each inhabit. ant, firm, corporate company or associa- ton described by lots, fraction of lots and blocks, if platted and surveyed into lots and blocks, if not then by some de- scription sufficient to identify the same and all improvements on such real es- tate, describing as nearly as possible their location. Third, the cash value of real estate and the improvement there on, separately stated. Fourth, the cash value of all improvements on real es. tate where said improvements are as- sessed to person other than the owner or the one claiming the possession of said real estate. Fifth, the cash value of all personal property taxable to such person. Sixth, the total value of all property taxable to each, and no further description of personal property than that required by the provisions of this ordinance shall be needed or requisite to render the assessment binding and ef- fective and the description of real es- tate shall be sufficient if the same can be readily identified thereby.
 SECTION XIV.
 On or before the first Monday in September of the year 1907, and each year thereafter, the assessor shall com plete his tax list and assessment roll and at the end thereof shall endorse thereon and subscribe and make oath to his certificate, in substance as fol lows:
 TERRITORY OF ARIZONA.
 County of Gila.-ss.
 l, Assessor of the City of Globe, in Gila County,