The Wrangell sentinel., 1923-04-05

receipt to tne CleTk TOT the aSSeSS-z ment roll on delivery thereof, which receipt must show the full amount of taxes levied, and the clerk must charge the treasurer with the said amount and file and carefully pre- serve said receipt.
 Section 22. The treasurer shall be collector of taxes and the as- sessment roll in his hands shall be full and sufficient authority for the Treasurer to collect the taxes levied
 Section 23. The Treasurer, with in ten days after the receipt of the assessment roll, must publish an official notice specifying
 First. That the assessment roll of the city for the year 19-- is now in his possession for the collection of the taxes levied therein.
 Second. That the taxes will be delinquent on the 30th day of Sep tember next thereafter at o'clock pm, and unless paid prior thereto Fifteen (15) Per Cent will be added to the amount as penalty and inter est on said tax and penalty shall be charged at the rate of Eight lS) per cent per annum from the date of de- linquency until paid. Provided how ever, that if one-half of the tax so as- sessed is paid or before the 30th day of September, the remaining one-half shall be due and payable on or before the 31st day of December of said year, but if the said remaining one half be not paid before December 31st, it shall be delinquent, and penalty of Fifteen (15) per cent will be added to the amount thereof, and interest on said tax and penalty shall be charged at the rate of Eight (S) per cent per annum from the date of delinquency until paid. Provided, also, that all payers of taxes who shall pay the taxes in one payment, and in full, on or before the 30th day of September of each year, shall be allowed a Three (3) per cent rebate on said tax.
 Third. The time and place at which payment of taxes made.
 Provided, however, that the treas urer may include the above notice on tax statement mailed by him to each taxpayer, and in that event the above publication shall be deemed unnecessary.
 Section "A. The Treasurer must note opposite the taxes paid and in the column prepared for this purpose the date of the payment of said taxes and must receive all taxes rendered during office hours fixed by him and approved by the city council.
 give a receipt to the person paying taxes specifying the amount of the assessment, the amount paid, date of payment, year for which the taxes were assessed, by whom paid, and a description of the property assessed. Section 26. The taxes shall become delinquent in the manner set forth in Section 23 hereof.
 Section 27. It shall be the duty of the Treasurer, upon discovery of any taxable property within the city that has escaped assessment by the as sessor, to assess the same at it's full cash value upon the tax rolls in his hands, which assessment shalll be known supplemental assessment, and all such assessments shall be re- | ported to the common council at its I first meeting in each month, where | upon it shall become the duty of the Clerk to charge the Treasurer upon his account with such assessment; also, at the same time, the Treasurer shall submit to the Council his re- port showing all moneys collected from taxation for the proceeding month, and to which fund or funds such money has been apportioned Section 2S. When the Treasurer discovers an error or double assess ment in the assessment roll he must note the same in ink opposite such error or double assessment, in the | column under Remarks" and if a double assessment, refer to the line and page where the same assessment was correctly listed, and he shall al so report all such errors or double assessments to the common council provided in section 27,and if such CT TOT or double assessment is by the Council approved, it shall be the duty of the Clerk to credit the Treas urer with such error or double as- sessment.
 Section 29. That whenever taxes are delinquent, as provided in Sec