Douglas Island news., 1916-03-22

the Board of Equalization and shall keep g record of the proceedings of the Board and note an changes made in the assessed yalua- tions by the Board.
 Section 6. Any person desiring reduction in the assessment Of his property shall mhhe and file with the Board of Equalization, written application therefor, or moNe per SOnal application Tor the same, staun& Vne facts upon which a reduction should DO made. Before the Board ot hquahAAIloh grants the application or makes the feouc- tiOn applied for, the person. or aEeut making the application, may be eNamlheo on oath touching the value or tne property of such person. No reduction shull lle uoIe unless such person or his agent InuSi"s uno apnlicatlon. intends and answers all Ques' fions pertinent to the inquiry. And, TOT tne purpose of examination, the members or thS Board of Equalization are empowered "hu authorized to administer ooths.
 Section q. An appeal from Che decision or fbe Boord of Faualization shall be perfected by serving upon the City Attorney or Mayor a notice of appeal together with copy or verified stutemeut showing the tacts upon which it is claimed a reduction should be made; and the original or sala Veflheu statement filed with che District Court.
 Section 8. During the sessions of che Board of Equalization it shall be the outy or the City Assessor to be present Qud answer such questions as may 3e Pq' to Et.u D' e';o ; members of the said Board, QS Tar as ne IS able and the snid Board may direct the Sqld assessor to assess any property Wlthlu tne corDOr0te limits of Douglas which is toA0Dle and which has escaped assessment or to auu to the amount or quantity of property when n fnlse, incomplete or unequal list or assess ment has been rendered, and to make ana enter new assessments, at the same tlme cah- ceiling previous assessments, proWqed now ever, that if the property is listed and as- sessed which was not previously listed or Us- sessed by the assessor or lt the value placeu UpOu the property by the assessor pc m .N q hn sessOr thereof, if a resident of the Town, shall be given notice, which notice shall De delivered by messenger 20 the person as- sesSed or his agent, or co the person m pos session if the owner is a non resident or ob- sent from the town or unknown and has no known resident agent, at least 4o hours oe- fore the final adj ournment Of the Board or Euualizatiou for the year, which notice shall state the value placed upon the property 0s- seSsed md the time when the Board of Equalization will adjourn for the year.
 Section 9. The Clerk of the Board of FuualizatiOu must record iu a minute book ali changes, corrections and orders made by the Board; and. during its session OF as soon as possible after it's adjournment must enter upOu the assessment book all changes and corrections made by the Board and within three days after the termination of the meetings of the Board must complete the corrections in the assessment book and must affX to said minute book O certificate sub scribpd bv him to the effect that he has kept correct minutes of all the nets ot the Com mon Council sitting as a Board of tQualiza- tiou, regarding changes made in the assess meut book; and that oll changes agreed 70 and ordered to be made have been made and entered iir said assessment book and that no changes have been made therein except those authorized
 Section TO- The Common Councn. must meet within one week after the adjourn meut of che Board of Equalization aud fix the rate of the tax levy for the current year designatiug the number of mills on each dol- lar of the assessed valuation of real ana per soual property within the corporate limits of the Town of Douglas, for municipal pur- poses, as euuaized by the Board of EQuoh- zatiou just adjourned; and the said council at Sald meeting must set the day and hour when the taxes for the current year become deliuquent and where they are payable.
 Section IT, Upon the day after fixing the rate of levy, etc., as hereiubetOre provided, the Town Clerk shall prepare notice spec flying;
 First: That the Town Council has fixed she rate of tax levy Tor that year, deSlguUt- ing the number of mills on each dollar ot assessed property; ,
 Second: That taxes are now due and will be delinquent on the date fixed by the Couu- cil (stating it) and that unless paid prior thereto fifteen per ceutum will be added GO the amount thereof, together with interest thereon at the rute Of eight per cent per annum from the dnte of delinquency until
 Third. The time and place at which pay ment of taxes may be made. Said notice must be published once in newspaper pub lished in the Town of Douglas to be desig- mated by the Council; and a copy ot same must be posted at the front door of the post office in Douglas.
 Section l2. After the date fixed by the Council as aforesaid, all unpaid taxes shall become delinQueut and the collector Ot said taxes must collect thereon, for the use of the Town, an additional fifteen per cent, toe gether with interest thereon at the rate or eight per cent per ahuum from the date or delinquency until paid.
 PROVISIONS RELATING TO THE COLLECTION OF
 PERSONAL PROPERTY TAXES
 Section 13 During the first ten days after the date Sct when taxes become delinQuent, the City Marshal of the Town shall make personal demand on an persons he is able to find iu the Town Of Douglas, to whom per sOual property has been assessed Tor the year and not paid, for the amount ot the taxes penalty aud interest upon said per- sonal property; and the Town Clerk shall, during the next ten days thereafter make like demand by letter on all persons not found by said Marshal as aforesaid. When said demand shall have been made as QLore- said by the said Town Marshal, the said Mar shal shall make and file with the Town Clerk a certificate stating the names or the persons on whom demand has been made, when and where made, and the amount or personal property taxes due, together with the amount or interest and penalty thereon. And when said demand shall have been made as aforesaid by the Clerk, he shall keep copy noting thereon the date when the same is deposited iu the post office and the address to which the same is directed
 Section fl When three or more days shall have ella sed since demand for personal property taxes was made by the said Mar shal as hereiubefore provided, aud the cer- tihcate above provided for shall have been made and filed; or, ln the ease or notice by the Clerk by letter, when thirty days or more shall have elapsed since the time that the demand by letter above provided for shall have been deposited in the post office, post paid. and due notation shall have been made of the posting of said demand upon the copy thereof the Town Clerk must issue warrants to the said Marshal, directing him to forthwith seize, levy upon, distraiu and sell such personal property of the person as- sessed as the tax may have been levied upon. And if the same be not sufficient to satisfy the tax, penalty and interest, and costs and