The Wrangell sentinel., 1923-04-12

or parcel of real estate to be taxed. 1 Second: The number of acres or! parts of an acre, as near as the same can be ascertained, unless the land be divided into lots and blocks. '
 Third: The improvements shall be assessed with each lot or parcel of real estate, as a part thereof, at their full cash value.
 l Section 10. Personal property shall be listed in the following man. ner:
 First: Every person of full age and sound mind, being a resident of this City, shall list all personal property of every kind and nature whatsoever, belonging to him or un- der his control, whenever required to do so by the assessor.
 Section Il. Whenever the taxes on any personal peroperty shall be- come delinquent, the City Treasurer shall deliver to the Chief of Police list of all such property, together with the owners thereof, and the said Chief of Police shall immediate ly seize the said personal property and sell the same for sufficient amount thereof to satisfy the taxes assessed against said property; such sale must be at public auction and sufficient amount of the property shall be sold to pay the taxes and costs. The sale must be made after two weeks notice of the time and place thereof given by publication in a newspaper published in the City of Wrangell, or by posting in three public places within said City. I'm mediately after such sale the Chief of Police shall pay into the City Treasury the amount derived from such seizure and sale, and shall take receipt therefor. On payment of the price bid for any personal prop erty sold by the Chief of Police, in accordance with the provisions of this ordinance, the delivery thereof together with the bill of sale, exc cuted by the Chief of Police shall vest the title thereto in the purchaser. All excess over the taxes and costs of any such sale must be returned to the owner of the prop erty sold, and until claimed must be deposited with the City Treasurer, subject to the order of the owner, his heirs or assigns. The unsold portion of said personal property may be left at the place of sale, at the risk of the owner.
 Section 12. Every person requir- ed by this ordinance to list property shall make out and deliver to the City Assessor, whenever required, a statement verified by his oath of all the personal property in his pos session or under his control, and which, by the provisions of this or dinance, is required to be listed for taxation, either as owner or holder thereof.
 Section IS. The assessor must complete his assessment roll on or before the first day of June in each year, and file the same with the common council of the said City, and must take and subscribe an affi- davit substantially as follows :
 United States of America)
 Territory of Alaska. )ss.
 I, asses
 sor of the said City of Wrangell ,
 do swear that between the 18th
 day of April and the 1st day of
 June of the year 19-, have
 made diligent inquiry and
 examination to ascertain all
 property liable to taxation in
 said City and that I have enter
 ed said description of said prop
 erty on this assessment roll,
 and I have assessed said proper
 ty equally and uniformly, ac-
 cording to the best of my know
 ledge, judgment and informa-
 tion at the full cash value; that
 I have faithfully complied with
 all the duties imposed upon the
 assessor; that have not impos-
 ed any unjust assessment
 through malice or illwill, nor
 allowed any to escape just and
 equal assessment through favor
 or reward, and that the fore
 going assessment roll contains said description of said proper
 fIr nd