Williams news., 1910-09-03

or agent shall neglect or refuse, on demand by the assessor or his deputy to give under oath or affirmation, the statement required by this section or if the owner of any property not listed by any other person, shall be absent or unknown, the assessor shall fill out list for such person putting therein all taxable prop erty which he has reason to believe Is owned by, in the possession or control of, said person, officer or agent liable to taxation. If the name of such absent person is known to the assessor the property shall be assessed to him, her or their name; if unknown to the assessor the property shall be assessed to "unknown own ers"
 Section 15 It shall be the duty of every per- son owning or having charge of or under his control property within the corporate limits or boundaries of said town subject to taxation. aforesaid, and as in this ordinance provided, to make out and deliver to the assessor imme- diately after the first Monday in July in each year list of the same as required by this or dinance, whether he shall receive from the assessor a notice or demand to do so or not.
 Section 16. The said list shall contain, first his lands by metes or bounds or if properly subdivided and plated, in lots and blocks described by lots and blocks, according to the system of mum mbering and lettering, the lots and blocks according to the official survey; second, the improvements on all such lands and town lots; third, his personal property of every de- scription, or property held by him or under his control as an agent in any judiciary capacity The list shall be signed and sworn to by the person making it, and the oath may be admin istered by the assessor or his deputy or by any other officer authorized to administer oaths
 Section r. Ifany person shall wilfully make or give under oath or affirmation, a false list l-os- ~1@ Narfr- nr false list of taxable property under his, her, its or their control; or wilfully conceal. remove or transfer, or misrepresent the amount. quantity or value, in his possession or under his control shall upon discovery. be assessed at five times the amount of tax for that year which would otherwise have been assessed upon it, and the assessment so made, as aforesaid, must not be reduced by the board of equalization, and fifty per cent of the additional when collected shall be paid to the person or persons who shall furnish the information which reveals the property so concealed. transferred or misrep- resented, and the remaining fifty per cent after deducting the usual percentage for col lection shall be paid to the treasurer in the same manner as other taxes.
 Section IS. If any person shall give the as- sessor or his deputy false name or shall re- fuse to give his, her or;its name or shall refuse to give a list of any property when demanded is by this ordinance required or shall refuse to swear to said list or affirm it, he she or it shall be guilty of 6 misdemeanor and shall be ar rested and proceeded against the same any other person committing misdemeanor and shall be punished the same as any other per- son committing like crime.
 Section 19. The assessor when he assesses any property of any person or persons, com 1iah tn faX who does not own real estate within the cor porate limits of the town of sufficient value to pay his, her, it's their taxes, shall proceed forthwith to collect all taxes on all personal property so assessed, as aforesaid; and if such person or persons, firms, corporation or com pany shall neglect or refuse to pay such taxes. it shall be the duty of the assessor or his deputy then and there to seize sufficient of the personal property, of the person or persons. firm, company or corporation, SO neglecting or refusing to pay or to satisfy the taxes and cost, and shall then and there post notice of such seizure with description of the property in three public places within the corporate limits of the town, giving notice to all persons that at the expiration of five days from sald posting he will proceed to sell, and sell, at the time and place mentioned in the notice, to the highest and best bidder for cash, in lawful money of the United States. a sufficient quan- tity of said property to pay the taxes and ex- penses incurred by said seizure and sale, pro- vided, that if the owner or owners of the prop arty seized, as aforesaid, shall give 8 good and sufficient bond to be approved by the assessor as security, and in the amount sufficient to cover the amount of the taxes due and the costs incident to seizure, the said property shall be released to him, and for the seizure and sale or the seizure alone the assessor shall be allowed any costs and expenses incurred in said seizure and sale; upon payment of the purchase money at the sale the assessor shall deliver to the purchaser the property sold together with certificate of sale containing statement of the amount of taxes or assessment, the reasons for such seizure and sale, stating the amount of the costs and expenses thereon. whereupon the title to the property so sold as aforesaid shall vest and the title thereto shall be absolutely in the purchaser. If, in any instance, however, the assessor shall be unable to find, seize and sell sufficient of the property of such person, persons, firm or company, or corporation to pay such taxes and costs of sale as aforesaid, and such person. persons, frm company or corporation, shall neglect or re- fuse on demand to pay the same, or neglect or refuse to deliver to the assessor sufficient prop erty to pay such taxes and costs of sale, it shall be the duty of the assessor to commence an action in the proper courts against said person. persons, firm, Company or corporation in the name of the town for the collection of the same; said action may be commenced and prosecuted the same any other action for an indebtedness
 Section 20. The assessor and his sureties shall be, and they are hereby made liable for the amount on taxes on all taxable property within the corporate limits of said town when, through his neglect it remains unassessed; and it is hereby made the duty of the town attor- ney to commence an action against the asses sors and his sureties on his bond for the amount of taxes due on property not assessed by him; provided that such action shall not be commenced until after the assessor shall have completed the assessment roll and the board of equalization shall have adjourned sine die | in each year.
 Section 21. The common council of the town of Williams shall cause to be levied and col lected annually, as in this ordinance provided