The border vidette., 1909-02-13
ORDINANCE NO. 69.


 Be it ordained by the Common Coun- cil of the Town of Nogalcs, Arizona:
 Section 1. There shall be lieved and collected at the time and in the man per as hereinafter provided, an annual street tax of two dollars on each and every male inhabitact over twenty one years of age and under fifty years oI age residing and living within the cor porate limits of tke town of Nogaies, Arizona.
 Section 2. Each male inha bitant re- siding or liv ing within the corporate limits of the town of Nogales, Arizona, except raupers, insane persons, In 'dians not taxed and members of a vol hnteer Fire Department shall be liable to pay 5ucts street tax and shall pay the same to the lax Collector of tEe town of Nogales, Arizona, between the first Monday Of February and the first Mon day of December in each year; provided that in case of his neglect or refusal to pay suck street tax within the time specified, or the failure of the Tax Col lector to demand or collect tho same during that time, he shall be liable to pay such tax at any time thereafter LII '610 SauS Sudll nave DO0n pal0
 Section 3. Any person who is per maneatly infirm, maimed or crippled so as to be unable to perform manual labor, upon prod ucing satisfactory proof thereof to the Common Council Of the said town of Nogales, establish 'ipgssuc disability, shall be entitled to an order of said Common Council ex- mUting him form the payment of such street tax. A certified copy of such oider, if exhibited to the Tax Collector, shall exempt such person from the pay sneLt of the street tax.
 Section f. No person liable to pay a street tax as herein provided, shall be deemed or held to have paid the same for the year Tn which said street tax IS demanded, unless he produce and ex-i hibit receipt therefor issued by the Tax Collector and countersigned by; the Town Clerk; or otherwise provei 'the payment of the said tax.
 Section 5. Any person or persons, company or corporation having in his, ,i 'ber or it's employ, any male person or; persons liable to pay a street tax under, tue provisions of this ordinance, who; have not paid such street tax, shall on: demand being mado by the Tax Collect .or of the town Nogales, Ariz ;furnish him ssnsaccurate and full list of the names of such persons. and shall pay the street tax due from each such person to the Tax Collector, taking his separate receipts therefor, which recei pts shall constitute and become and be legal tender, a claim and set-Cff in the amount of their full face value. in the discharge of any obligation or indeb- tedDess existing at the time, which may at any time thereafter exist or be owing to any such person or persons by the person or persons, company or corporation paying the same. Any person. persons, company or corpora tion who shall refuse to furnish the list of names as herein provided, shall be guilty os a misdemeanor, and upon con- viction thereof before any court of competent jurisdiction, shall be liable 10 a fine of not less than double the amount of the tax which such persons would be la ble to pay under this or .dnance.
 Section c. If any person assessed for a property tax, has not paid the street tax due from him, or for which he is liable, it shall be entered on the tax roll of the town and charged to the Tax Collector as other taxes are charg- ed, and shall be a charge against the real property of the person owing the same if he have real property; but if he have no real property it shall be large against his personal property. and shall be lien on such real or per- SOnRl DrOD6rtV and collected as mart of the taxes thereon.
 Section 2. To enforce the collection of the street tax herein provided for | the Tax Collector of the Town of Noga | les, Arizona, may seize so much of any | or every species of property. right, tlt- tie. claim to or credit of any person not the owner of real estate within the | town of NogaIes, who is liable to and who neglects refuses to pay hIs street tax when it is demanded of him, as will be sufficient to pay such street tax and the costs Of seizure and sale, and may proceed to sell the same at any time and place within the limits of said town of Nogales upon giving yer bal notice at least twenty -four hours previous to such sale, and after deduct ing the street tax for which the pro perty was sold and the necessary fees and costs of sale. shall pay the balance of Such proceeds if any there be, to the l (