The Alaska daily empire., 1913-05-23

City or Juneau TOT OuS udy, UT DS d written notice personally served upon the parties interested by the city mar shal. shall be given to said interested parties of the day and hour fixed when the matter will be investigated.
 Sec. Is. The clerk of the board of equalization must record in his minute book all changes, corrections and or ders made by the board and during It's session, or as soon as possible ar ter it's adjournment, must enter up on the assessment book all changes and corrections made by the board, and on the first Monday after the first Tuesday in June, must complete the corrections in the assessment book, and must affiX thereto, subscribed by him. an affidavit as follows:
 I-. do swear that as clerk of the Common Council of the City of Juneau, l have kept correct minutes of all the acts of the Common Council while sitting as a board of equaliza- ton. touching alterations in the as sessment book That all alterations agreed to or ordered to be made, have been made and entered in the book, and that no change or alterations have been made therein, except those authorized"
 Sec. 14. The Common Council must meet on the evening Of the sec ond Tuesday in the month of June Of each year. and fix the rate of tax levy for that year, designating the number of mills on each dollar of taxable prop
 Vapgnnpl within thR corporate limits of the City of Jul neau available for municipal taxes as equalized by the board of equalization just adjourned.
 Sec. 15. Every tax assessed and levied in accordance with the provis- ions of this ordinance shall be pre- ferred lien upon the property so taxed which lien shall be foreclosed and the property sold as provided by Sec. 3, of Chapter 69, of the Session Laws or the Territory of Alaska for 1913.
 Sec. l6. Every tax due upon real property or possesory rights therein, is a lien against the property assess ed and every tax due upon improve msnts upon real estate assessed to others than the owners of the real estate is a lien upon the land and inn proyements which several liens at tach immediately upon fixing the tax rate in each year; which said liens shall be foreclosed in the manner pro- vided herein.
 Sec. r. Upon the day after fixing the rate of levy as hereinbefore pro- vided. the city clerk shall publish a notice specifying:
 First. That taxes will be delinquent on the fourth Friday of July next there after. at , o'clock D. m., and that un' | less paid prior thereto, five per cent will be added to the amount there of.
 Second. The time and place at which payment of taxes may be made
 The notice must be published for one week in a newspaper printed and published in the City of Juneau. | Sec Is. That on the last Friday Tn ! July of each year, at the hour of 6 o'clock, all unpaid taxes shall become delinquent and the city clerk must collect thereon for the use of the city an additional five per cent.
 Sec. l9. On or before the second Friday in August of each and every year the city clerk must publish the delinquent list of assessments against personal property, which must contain the names of the persons and a description of the property delln' uuent. and the amount of taxes and costs due set opposite each name and description. To said list must be ap' pended and with it published notice | that unless the taxes delinquent, to- gether with the penalty for such de | linQuency, are paid, the property upon which such taxes are a lien will be sold at public auction, designating in said notice the time and place of such sale. which must take place in or in front of the council chambers, and not less than ten days from the date oi the last publication.
 Sec 20 Said list must be published once week for four consecutive weeks in some newspaper published in the City of Juneau, and when such publication is completed, and before commencing the sale, the city clerk must prepare and file in Ihis office copy of the pub Ilished notice. with his affidavit there to attached that it is a true copy of the same. that the publication was made in a newspaper. stating the name and place of publication and the dates up on which said notice was published therein: such affidavit shall be prima facie evidence of all facts therein stat ed.
 Sec. 21. Upon the filing of the J affidavit referred to in the preceding section. it shall be the duty of the city clerk to issue warrants for the distraint of the property described in ! such delinquent tax list directed to the city marshal. commanding him to sell on day certain the property described therein to satisfy the lien of the tax levied against such property. Sec. 20 On the day fixed for the sale. or on some subsequent day to which he may have postponed it. of which he must give notice, the city marshal, between the hours Of ten o'clock a. m., and four o'clock p. m.' must commence the sale of the prop erty advertised.
 | Sec. 23. He may postpone the day of sale from day to day, but the sale must be completed within two weeks | from the day first fixed.
 | Sec. 24. The owner or person in possession of any personal property offered for sale for taxes due there on. may designate in writing to the city marshal, prior to the sale, what portion of the property he wishes sold | if less than the whole, but if the own CT or the possessor does not, then the city marshal may designate it, and the person who will take the smallest parcel or the least valuable articles of such property, or, in case an undivided interest is assessed, then the smallest portion of such interest and pay the taxes and costs due, in cluding fifty cents to the city marshal for the duplicate certificate of sale is the purchaser