The border vidette., 1909-02-20
ORDNANCE NO. 69.

Be it ordained by the Common Coun- Cil of the Town of Nogales, Arizona:
 Section 1. There shall be lieved d aud l collected at the time and in the man her as hereinafter provided, an annual street tax of two dollars on each and every male inhabitant over twenty one years of age and under fifty years of age residing and living within the cCr- porate limits of the town of Nogaies, Arizona Section ?. Each ma1e 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 vol unteer Fire Department shall be liable to pay such street tax and shall pay the same to-the lax Collector of the 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 such street tax within the time specified, or the failure of the Tax Col Hector to demand or collect tho same during that time, he shall be liable to Pay such tax at any time thereafter until the same shall have been paid.
 Section 3. Any person who is per manently intirm, maimed or crippled sso as to be unable to per form manlal labor, upon producing satisfactory proof thereof to the Common Council of the said town of NOgales, establish ing such disability, shall be- entitled to an order of said Common Council ex- empting him form the payment of such street tax. A certified copy of such order, if exhibited to the Tax Collector, shall exempt such person from the pay melt 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 which said street tax IS demanded, unless he produce and ex- hibit receipt therefor issued by the Tax Collector and countersigned by the Town Clerk; or otherwise prove the payment of the said tax.
 Section 5. Any person persons. company or corporation having in his, her or it's employ, any male person or persons liable to pay a street tax under the provisions of this ordinance, who have not paid such street tax, shall on demand being mado by the Tax Collect or of the town Nog ales, Ariz ;furnish him an accurate 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 receipts shall constitute and become and be a legal tender, a claim and eet-cff in the amount of their full face value. in the discharge of any obligation or indeb- tedness existing at the time, or 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 10 furnish the list of names as herein provided, shall be guilty Of a misdemeanor, and upon con- competent jurisdiction, shall be liable to a fine of not less than double the amount of the tax which such persons would be ha ble to pay under this or dnance.
 Section G. If any person assessed foI 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 i he have no real property it shall be 6 harge against his personal property and shall be a lien on such real or per sonal property, and collected as a par of the taxes thereon.
 Section '. To enforce the collection of tine street tax herein prOvid ed for the Tax Collector of the Town of Noga les, Arizona, may seize so much of any or every species of property. right, tit tie. claim to or credit of any person not the owner of real estate within the town of Nogales, 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 tEe costs of seizure aEd sale, and may proceed to sell the same at any time and place within the limits oi 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 aud the necessary fees md costs of sale. shall pay the balance of such proceeds If any there be, to the owner of the property. delivery oi