Williams news., 1910-09-17

upon the roll any property which has not been assessed that year; and the assessment and equalization, so made, as aforesaid, shall have the same force and effect as if made by the assessor before the return of said assessment roll and an order shall be then and there en- tered by the common council and a copy thereof appended to the assessment roll ap- proving the same.
 Majority of said board shall constitute a quorum to do all the business relative thereto or in connection herewith.
 Section 2. When the tax or assessment, or any part thereof levied on any property, there tofore or thereafter levied, shall have been set aside or determined to be illegal or void, or the collection thereof prevented by the judg- ment or order of any court the levy of such tax or the proceedings for Its collection or by reason of any erroneous or imperfect descrip- ton of such property, of any omission to comply with any form or step required by law. or of the including of any illegal addition with the lawful tax, or for any other cause; then, if the property were properly taxable or assess able. as aforesaid, or If 1t be not proper case to collect by resale of the property, such tax or much thereof as shall not have been col lected on may be taxable or assessable thereto, may be reassessed, relevied upon such property at any time as herein provided: |: and the board shall make an order directing the same to be reassessed upon such property; and the clerk shall insert the same in the tax roll opposite the description of such property in a separate column, as an additional tax and the same shall be collected part of the tax for the year when so placed on the tax roll, in the same manner and with like penal ties as other taxes are assessed and collected.
 Section S. That hereafter, all the shares of stock of every bank or banking association. whether organized under any law of this Ter. ritory, or any other state or territory, or any act of the Congress of the United States, (and all the capital stock of every person associated or other corporation whatever, engaged in the business of banking, buying and selling ex- change, and receiving deposits), shall be as- sessed and taxed doing or performing business in said town of Williams, provided, however, that the shares of stock of all banks, including national banks, shall not be taxed at a greater rate than is assessed upon any other moneyed capital in the hands of individuals.
 Section g. For the purpose of levy and assess ment all bank stock, interests and shares shall be in the name of the owners thereof respect lively and the capital stock, shares and interest, of every person, firm, association or corporation (other than banks1 engaged in the business of banking, buying and selling exchange and re-  of the several owners thereof respectively.
 Section 10. Upon the demand of the assessor. the president, cashier or other officer in charge of any incorporated bank, association. firm person or persons, shall make out and deliver to the assessor, upon demand, a statement showing the name and residence of each stock holder therein at the time said assessment commenced and the amount of stock or inter- est held or owned by him on that day. The person making the statement shall, before de- livering the same to the assessor, make and subscribe an oath to be administered and cer- tifed by the assessor or his deputy and an- nexed to such statement, substantially in the following form, to wit:
 TERRITORY OF ARIZONA,
 County of Coconino.>
 l''.''....'....-.. -'.....'..'....'oo solehn swear that am of the (here name the bank); that the annexed is true statement of all the stockholders or hold CTS having interests in said bank on said date and the amount of stock of interests and tho value thereof held by them.
 (Signed by afiant .......
 Subscribed and sworn to before me thi' ......... day of. .19O....
 .....,................
 Assessor.
 Section II. Every president, cashier. mana ger, managing agent, officer or person inlcharge f any association, corporation persor fother than banks) engaged in the business Of banking. buying and selling exchange. re ceiving deposits. shall on like demand, deliver to the assessor a sworn statement showing the name and residence of every person owning part of the capital stock of such person, associ. ation or corporation, firm. so engaged, as afore- Ao1-- thereto like oath, adopting the words thereto to such case. If any such person, officer or agent shall refuse to make ont and deliver such statement, as aforesaid, when so re- quired, as aforesaid, he shall be personally liable to the town for the whole amount of taxes which shall be paid upon such stock; and it shall be the duty of the tax collector to collect the same as other taxes are collected.
 Section F. If any assessor or deputy assessor shall be guilty of neglect of any of the duties enjoined on him he shall be liable on his bond for all injury and damage or loss thereby; and suit may be instituted on his bond for the benefit of any person who may be injured or damaged or for any loss incurred by said wrong full acts.
 Section 13. The assessor and his deputies are hereby authorized and by these presents em powered to administer all oaths and affirma. lons conIemplateo Dy law ID the ulscnarge OI their duties assessors.
 Section 14. Between the first Monday in July in each year and sixty days thereafter the assessor shall ascertain, by diligent examina- tion and inquiry, and make list of all prop erty in the town, real and personal, and subject to taxation and also, the names of all persons and corporations, companies or firms, owning claiming or having the possession or control thereof, and he shall then and there determine the full cash value of such properties and shall list and assess the same to the person, frm corporation, association or company, owning or having the possession. charge or control thereof on the said first Monday in July. The property of a ward shall be listed by his guar dian; of a minor, having no guardian by his father, if living, if not, then by his mother, if living and if she is not living then by the per- son having the property in charge; of bene- ficiary for whom property is held in trust by the trustee; the property of every deceased