The copper era., 1909-07-08
ORDINANCE NO. g

shall be subject to taxation, except such property as is exempt from taxa ton under the laws of the Territory of Arizona.
 Section ?. There shall be levied annually upon the assessed valuation of the real and personal property within the town, as shown by the equalization roll of the current year, except such as is, or may be exempt from taxation under the laws of the Territory, in each year, the following taxes, for the purpose of defraying the contingent expenses of the Town of Clifton and salaries of officers not otherwise provided for.
 Section 3. The town assessor shall have the same right to levy upon per sonal property, when the owner thereof has no real property assessed within the town as is given by law to the county assessor, under like cir cumstances. A tax levied upon per sonal property, where the owner thereof at the time of the assessment is also assessed for property is lien upon the real property so assessed, to said owner
 Section f. All male inhabitants be- tween the ages of twenty-One and forty-five of the Town of Clifton, shall be required to pay an annual street poll tax of S2 % beginning the first day of each year.
 In collecting any of the above taxes the tax collector may add any two or more of said taxes together and col lect as one tax, but the aggregate amount of the several taxes when col lected shall be set apart to their sepa- rate and proper funds.
 Saotinn Anu narenn who cha1l give wilfully false list of his. her or their taxable property, or of that un- der his, her or their control, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be pun ished by fine not exceeding $50. % or by Imprisonment in the town jail not exceeding fifty days or both such fine and imprisonment; and any prop erty wilfuIly concealed, removed, transferred or misrepresented by owner or agent thereof, to evade taxa tion, shall, upon discovery, be assess ed double the amount of taxes for that year which would otherwise have assessed upon it, and the assess ment so made must not be reduced by the Mayor or common Council sitting as board of equalization.
 Section 6. If any person required Il list of property for taxation shall have no property which by this ordinance he is required to list, either on his own account or on account of others, he shall set forth such fact on the blank furnished by the assessor for that purpose and shall make oath to the truth thereof and return the same to the assessor on or before the 18th of August, 1909.
 Section '. Any property -discoY= cred by the assessor to have escaped assessment for the last preceding year, must be assessed at its value for such preceding year, and also at it's value for the current year.
 On or before the 3Ist of August the assessor shall complete his tax lists and assessment roll and shall attach his certificate thereto, and deliver it, and all the original lists made and re- ceiyed by him, to the Town Clerk, ceives said lists and assessment Toll he shall give public notice of the facts, specifying in said notice the time of the meeting of the Mayor and the Town Council as a board of equaliza- tion, to hear and consider objections to assessments by some newspaper published in the town, and he shall keep said lists and assessment roll open in his office for inspection by the public.
 Section 8. A quorum of the Town Council shall be sufficient to consti- tute the Board of qualization, but a majority of the entire board shall be required to vote Ill favor of any change in any assessment before such change can be made.
 l OP tion shall meet on the 5th of Septem- Der of each year, and shall continue in session from time to time until the business of equalization is completed, provided, however, that the said board shall not sit at its September meeting after the 20th at which time it shall adjourn to meet on October 1st following, at which meeting it shall have the same powers it poss- essed at the September meeting.
 Section 10. The tax collector shall on the first Monday of each month pay to the town treasurer all money in his hands belonging to, or collected for the use of the town, and on the same day present to the Mayor the 1 treasurer's receipt for said money, and shaIl at the same time deliver to | the Mayor, under oath, a true and correct account of all his transactions and receipts since his last settlement as collector of town taxes; and shall also state, under oath, that all the money collected by him as tax col lector has been paid, which account and statement shall be filed with the Town Clerk.
 Section II. On November 18th of each year, the tax collector shall meet With the Mayor and Common Council having his duplicate assessment roll and the town treasurer and tax col lector shall then and there compare the duplicate assessment roll with the original, marking on the original the word "paid' opposite the name of each person whose tax has been paid, or opposite the description of the property upon which taxes have been paid; and the Mayor shall then and there administer to the tax col lectOr an oath which shall be written and subscribed on the original and duplicate assessment roll to the effect that each person and all property as- sessed in said roll on which taxes have been paid, has the word "paid" marked opposite the name of such property. and the treasurer shall then foot up the amount of taxes remain ing unpaid and credit the tax collect or with such amount, and shall make final settlement with the tax col l.. T, l,s,