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the tax thereon, and upon collecting such tax he shall receipt
<br />and deliver said ticket to the tax payer.
<br />Sec. 90. Same—levy and sale of delinquent property.
<br />When it becomes necessary for the Treasurer to levy or dis-
<br />train upon the property of any delinquent tax payer, the same
<br />shall be sold at public auction on the premises of said tax payer,
<br />or at such public place as the Treasurer may deem best calcu-
<br />lated to secure a fair price for said property. From the proceeds
<br />of such sale he shall satisfy the tax clue the city, and all cost of
<br />collection, paying the residue over to the said delinquent.
<br />Sec. 91. Same—annual list of delinquent taxes.
<br />On or before the first clay of September in each year the
<br />Treasurer shall classify into the following alphabetical list all
<br />claims of the city in his hands for taxes and assessments which
<br />he is unable to collect by garnishment, distress, levy or other
<br />means in his power.
<br />First. A list of the property both real and personal, im-
<br />properly placed on the Commissioner's books, or not ascertain-
<br />able, together with the amount of the taxes charged thereon.
<br />Second. A list of the delinquent taxes on personal property,
<br />with the names and residences of the persons assessed there-
<br />with, said list to indicate whether such persons be white or
<br />colored.
<br />Third. A list of real estate which is delinquent for the non-
<br />payment of taxes thereon; said list to be in same form as re-
<br />quired by the State, to which he shall subscribe the oath as re-
<br />quired by the State.
<br />Sec. 92. Same—verification and posting of lists.
<br />The second and third lists mentioned in the preceding section
<br />shall each be verified by the oath of the Treasurer, and copies
<br />thereof shall be posted by the Treasurer at the street entrance
<br />to the office of said Treasurer as soon as they are completed.
<br />Sec. 93. Same—delinquent lista; settlement with au-
<br />ditor.
<br />The Treasurer shall, on the 15th day of September in each
<br />by using clue diligence might have found, sufficient property
<br />liable to distress for the taxes for which such real estate is re-
<br />turned delinquent, he shall forfeit to the city five times the
<br />amount of said taxes.
<br />Boo. 96. Same—fiscal year; when taxes due; liens.
<br />The year for which taxes on real estate are assessed shall be
<br />deemed to commence on the first clay of February, and there
<br />shall, from that day, be a lien on real estate, and a further lien
<br />upon the rent of said real estate, whether the same be payable
<br />in money or in kind, for taxes for the current year assessed
<br />thereon, until the same are paid, and the fiscal year for which
<br />assessed until payment thereof. All taxes shall be regarded as
<br />due and payable at such time as may be prescribed in the annual
<br />tax ordinances.
<br />Sec. 97. Same—taxes; payable by whom.
<br />All taxes on real estate imposed by any ordinance of the
<br />Council, shall be payable by the persons who, on the first day of
<br />February in each and every year, were the respective owners
<br />thereof.
<br />Sec. 98. Same—personal property; delinquent list; con-
<br />stable's duties, etc.
<br />Within fifteen days after the same is delivered to him, the
<br />Auditor shall deliver to the Constable, or any other person the
<br />Council may designate, a copy of the second list described in
<br />section 91 of this chapter, together with the tickets listed thereon,
<br />and shall charge the Constable, or such other collector, with the
<br />amount thereof. The said Constable, or other collector, shall
<br />then proceed to collect said taxes, and for so doing he shall
<br />be entitled to receive twenty-five per centum of the amount
<br />so collected. He shall have the same right of distress, levy and
<br />garnishment in collecting the same as is vested in any collector
<br />of State taxes. He shall make monthly payments to the City
<br />Treasurer of the sums collected by him on his account, and for
<br />such payments shall be allowed credit on the books of the
<br />Auditor; and one year after said list is placed in his hands, he
<br />shall settle his account with the Auditor, returning such uncol-
<br />year, deliver the first and Second of said lists, together With
<br />the tickets or bills so listed, to the Audit(ir, who, with the chair•
<br />roan of the Finance Committee and Commissioner of Revenue,
<br />shall compose an examining bard, which shall examine the
<br />same. If the said board be satisfied that the lists are cortex
<br />the Auditor shall allow the Treasurer credit four the amounb
<br />thereof, in his annual settlement, which shall be made as of the
<br />first of September, in each year, but if such lists, or any of
<br />'hem, be found incorrect, credit shall be allowed for only iio
<br />much thereof as is correct. The Auditor shall deliver a copy
<br />of the first of said lists to the Commissioner of Revenue, Whp
<br />shall correct his book accordingly.
<br />Sec. 94. Same delinquent lands.
<br />The Treasurer shall, on the first clay of SelAcniber in eaeh
<br />year, consolidate or combine the third list ntci:ti()necl in W.
<br />tion 91 of this chapter, with the list of lands dcliliquent for the
<br />non-payment of State taxes for the like year, arranging said
<br />lists in separate columns, and shall advertise and sell the same
<br />in accordance therewith, and at the same time and in the sank
<br />manner as is prescribe(] for the sale of lands delinquent for -the
<br />non-payment of State taxes, and shall make report thereof, as
<br />is provided by law, to the Corporation Court. After said lands
<br />have been confirmed or corrected by said court, they shall be
<br />recorded in the office of the clerk of said court, in a book to
<br />be known as "The Delinquent Land Book," and said lands may
<br />be redeemed in accordance with the statute made and provided
<br />for the redemption of delinquent lands sold for State taxes.
<br />Seo. 96. Same—false returns by; penalties.
<br />If the Treasurer shall return real estate in any such list as
<br />delinquent for the non-payment of taxes, when Stich taxes or
<br />any part thereof shall have actually been receival by him, he
<br />shall forfeit, if the return was by design, ten timeq the amount
<br />of the taxes so actually received, and if the return was by mis.
<br />take, twice the amount --one-half of which forfeiture shall, in
<br />any case, go to the city, and the other half to the person charged
<br />with such taxes. And if the Treasurer shall return in any such
<br />list any real estate as delinquent, when he had either found, or
<br />lected tickets as under oath he may declare insolvent, and sW
<br />be allowed due credit therefor.
<br />deo. 99. Oollection of gas and water bills.
<br />The Treasurer shall collect water and gas bills and shall coat•
<br />ply with all ordinances in relation thereto. As to water bilb,
<br />lie shall notify each debtor on a postal card the ammint due by
<br />him to the city, and notice shall be printed on said card that the
<br />amount is due and payable not later than.the tenth clay of the
<br />month or quarter for which the bill is rendered. I le shall su'
<br />ply the Superintendent of Gas and the Superintendent of Watet
<br />with a list of delinquents on the eleventh clay of each month or
<br />quarter, as the case may be, except when such clay may fall 00
<br />Sunday, then the following (lay; but the furnishing of such
<br />list of delinquents to the superintendents as aforesaid, shall not
<br />relieve the Treasurer of the liability for the collection of said
<br />delinquent bills. For any negligence on the part ()f the Tress•
<br />urer to furnish such lists, he shall be held reslwnsible for the
<br />amount of the bills.
<br />Bec. 100. Wages—when withheld.
<br />The Treasurer shall not pay the wages to any officer or ev
<br />ployee of the city who may be indebted to the city unless the
<br />amount of indebtedness shall be less than the amount of wages
<br />due, in which case he may pay over the excess.
<br />Seo. 101. Must report all unpaid licenses.
<br />It shall be the duty of the Treasurer to rclxwrt in writing ret
<br />ularly each month to the Mayor any person doing business
<br />without having paid in full his license tax, and it shall be his
<br />further duty to report as soon as it comes to his knowledge, any
<br />person, firm or corporation doing business without license.
<br />Sec. 102. Treasurer to supply dog tags.
<br />It shall be his duty to supply to each owner paying tax on d
<br />dog or a bitch a tag, which shall bear on its face a number an
<br />the year for which said tax was paid, and he shall keep a rec•
<br />ord showing the owner of such clog or bitch and number of such
<br />tag furnished.
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