The weekly tribune. (Cape Girardeau, Mo.) 1918-1919, 1918-11-01
Ordinance No 20
(Continu d from page 81

name Of the owner of such shay, so
as to designate upon whose undivided
share the tax mas been paid.
Section 10. Delinquent Tax Lien.
Upon thu, rst day Of January of each
year all unpaid taxes shall become
delinquent, and the taken upon real
property are hereby made perpct-
ual lien thereon against all persons
in favor of the city. The enforcement
of all taxes levi shall be made in
the same manner and under the same
rules and regulations as are, or may
b., provided by law for the collection
| and enforcement of the payml mt of
state and county taxes, including the
seizure and sale of goods and chat
tells, both L fore and after said taxes
shall become delinquent, provided that
all suits from the collection of the
city taxes shall be brought in the
name of the state at the relation and
TO tht use Of the city clerk.
s. ction II. Delinquent Lists; An
nual Settlement. 1t shall be the duty
Of the council to require the city clrk
annually, on the first meeting Of the
council in each month of April of
each year, or as soon as thereafter as
may be, to make out, under oath,
lists Of delinqu mt taxes remaining
due and nncollected for each year, to
be known as the Land and Lot De-
| linqrlnt List" 1t shall be the duy
of the council at the meeting at which
said delinquent list shall be returned,
Or as soon as may be thereafter, to
carefully examine the same, and if
it should appear that all property and
taxes contained in said lists are prop
crly returned as delinquent, the
council she'll approve the same, and
cause a record thereof to be entered
| on tn journal, and cause the amount
| thereof to be entered in the journal,
and cause the amount thereof to b.
credited to thu account Of the city
| clerk Before allowing the city cli TX
such credit for any delinquent list,
the city council shall make special in
quiry and be fully satisfI d that he
has used due diligence, to collect the
sums, and that lie could not find any
personal property of the tax AYR out
| on which to make the taxes. If the
council is satisfied that there are
names on the list of persons who have
personal property out OF which the
taken could have beenimadlr at shall
in passing upon such list strike such
nahes therefron1. Tin, city council
shall cause the ,'Landi and Lot D.
linquent List and the Personal Dc
linqucnt List" to be returned to the
| city CT uk, who shall be charged there
| with, and who shall. proceed to col
| loct the same in the same manner and
under the same regulations as are Or
may be provided by the law for COL
fftiOn of delinquent lists of real and
personal taxes for state and county
purposes; provided, !. that all suits for
| the collection of city taxes shall be
brought in the name Of tta1 state, at
the relation and to the use Of the
city clerk
Section II. Duty of City Cierlie
After Delinquency. If the tax peyer
shall fail or neglect to pay the City
| Clerk hi. axes on or before thu first
day of January Of each year, then it
| shall be the duty Of the city clerk af-
ter the first day of January after
the year in which the taxes have be-
come due TO collect and account for
as other taxes an additional tax, as
pnalty, of enc per cent per month up
on all taxes collected by him after Die
said first day of January; fractional
| part of 4 month. The city clerk shall in
whole month. The cit clek shall, in
his annual settlement with The city
council, fiji with such. settlement a
statement, under oath, Of the amount
so received and settle with the coun-
ell therefor.
Section Is. Delinqu mt List to be
Made Into Back Tax Book. Within
thirty days after the annual settle
ment of the city clerk in each year,
he shall make in book to b. called
the "Back Tax Book" correct list
in alphabetical order Of, all lots or
parcels of land on which back taxes
shall be due in he city, setting forth
opposite each lot the name of the own
err, if known, and if the owner there
of be not known, then to whom same
was last asa sscd, the description there
of, tES year or years for which such
lot or parcel is delinquetn or forfeited
and the amount of the original tax