Daily Arizona silver belt., 1907-07-03

constitute the Board oii Equalization or which the City Clerk shall be the Clerk. A quorum of the Common Council shall be sufficient to adjourn such meeting from day to day, but majority of the entire Board of Equalization shall be required to vote in favor of any change in assessment before such change can be made The Board of Equalization shall meet on the first Monday in De- tober in each year, and shall continue in session from time to time until the business of equalization is completed. The Board shall have power to deter mine whether the assessed valuation of any property is too small or too large and it may change and correct any val uation by adding thereto or deducting therefrom, if in it's judgment, from the information then possessed by it, the value fixed in the assessment roll is too small or too large, whether such value is fixed by the owner or by the assessor.
 SECTION XVII.
 The Board shall have the power at any of it's meetings to issue compul- sory process requiring the attendance of any persons or person whom it has req son to believe is possessed of knowledge of the value or amount of such property, and examine them under oath in rela- ton thereto.
 SECTION XVIII.
 The Board of Equalization shall place on the roll any omitted property, and assess its value. After the Board has completed its examination of the as sessment roll, it shall adjourn for a period of fifteen days, and the City Clerk shall, within three days after such adjournment, immediately give no- tice by means of postal card, deposit ed in the post office at Globe, and ad- dressed to all known owners of real estate at their last known residence, advising them of changes made by said Board, in all cases where the assessment of said owners may have been added to or when the property so assessed has been raised in value, stating the date to which said Board adjourned, and that on said date said Board will consider. objections to such changes.
 At the meeting of the Board on the day to which the same shall have been adjourned, the Board shall listen to pro- tests which may be made, regarding any of the assessments so added or raised, and may, in its discretion, strike out or alter the same, but no addition or raises of valuation shall be made at such adjourned meeting.
 When the revision of the assessment list is completed, an order shall be en- tered approving the same; and the Com mon Council shall thereupon, by ordin- ance, order or resolution, levy such sums of moneys as may be sufficient for the purposes f,r which taxes are herein authorized to be levied, not exceeding the rate of taxation provided by law, specifying the purposes for which the same are levied and directing warrant to be issued for the collection thereof
 SECTION XIX.
 In each year, as soon as the Mayor and Common Council shall have levied their taxes as provided in this ordin- ance, they shall cause their said levy to be extended on the assessment roll, showing the total of taxes of each per son or name carried out in separate columns, and carefully footed up, and shall give to the City Treasurer a state ment thereof, who shall immediately charge the amount of such taxes to the tax collector and the Mayor and Com mon Council shall charge the same to the City Treasurer. The City Clerk shall immediately annex to said assess ment roll, under his hand, warrant commanding the tax collector to collect from the several persons named in the said roll the several sums due as taxes on or before the second Monday of the next February, which said assessment roll and tax warrant shall be full and sufficient authority for the collector to collect all taxes specified therein.
 SECTION xxx.
 The collector, immediately after the receipt of the duplicate assessment roll and said warrant, must publish a notice in some newspaper in the city of the fact that such roll and warrant is in his possession; that taxes will be delin- quent sixty days after the date of said notice; that unless paid on that date or prior thereto, five per cent will be added to the amount thereof as penalty; said taxes shall be payable at the office of the tax collector.
 SECTION XXI.
 No demand for taxes shall be neces- sary, but it shall be the duty of every person subject to taxation under this ordinance to attend in person or by agent or attorney at the office of the tax collector and pay his taxes before the same become delinquent. The tax collector, or his deputy, must attend at his office between the hours of nine and twelve A. NJ. while said assessment roll and warrant are in his possession, to receive taxes not yet paid.
 SECTION XXII.
 The tax collector may at any time after receiving the assessment roll and warrant, collect by distress and sale, taxes due on personal property, when the owner of the same has no real estate assessed to him. The sale must be at public auction after three days notice of the time and place thereof, by post ing notices in three public places in said city, and so much of the property shall be sold as is necessary to pay the taxes, percentage and costs. For seiz-