Page images
PDF
EPUB

urer.

the grantor may be given in evidence and recorded: Provided, that in cases of assessment of taxes in gross upon any lot or piece of land, ihe treasurer, upon the applica:ion of any claimant or own. er of a part thereof, either divided or undivided, shall receive the taxes on such part, eillierin payment or redemption, with the inlerest and charges thereon, proportionate to the quantity of such lot or tract so claimed or owned, and the remainder of such laxes, interest, and charges shall be a lien only on the remainder of such lot or piece of land. The treasurer is hereby authorized to give certificates of redemption, and to execute the deeds in the manner herein presented for all lands sold for taxes levied by the pres. ident and Irustees of the town of Milwaukie as here:ofore incor. porated, and such deeds or certificates shall have the same force and effect as the deeds and certificates given for sale by such treasurer.

SEC. 39. It shall be lawful for the treasurer to demand and Fees of treas: receive the following fees, viz: For each certificate to be given

10 a purchaser at tax sale of any lot or piece of land or part thereof, ten cents; and one dollar for each deed executed by bim in pursuance of this act embracing not more than four lois or pieces of land, and five cenis in addition thereto for each lot of piece of Jand included in said deed; and the treasurer is hereby required to include in one deed as many lois or pieces of land as shall be demanded by any holder of certificates on presentation of the cerlificates as aforesaid.

SEC. 40. If any person holding the certificate of purchase of Concerning any lot or piece of land in pursuance of this act, shall pay any reilernprion of taxes.

tax levied subsequent to the purchase of such lot or piece of land, the owner or other claimant who may redeem sucli lutor piece of land, who shall pay the amount of such tax with interest at the sale of twenty-five per centum per annuin from the date of such payment, for the benefit of such holder of the certificate.

Sec. 41. Taxes upon real esiate shall be a lion upon the esLien of taxes.

rate taxed, and it shall be the duty of the treasurer upon receive ing the tax lists and warranis immediately to proceed in the col

lection of the same. Sale by Cis. Src. 42. In case any person shall neglect to pay any tax astress to to col. lect taxes

sessed on his personal property, afier the publication of the nowhen, tice herein mentioned, the treasurer shall proceed to levy the

[ocr errors][ocr errors]

same by distress and sale of the goods and challels of the person
who ought 10 pay the same, or if any goods and chattels found in
his possession within the city of Milwaukie, and no claim of prop-
erty to be made thereto by any other person shall be available to
to prevent a sale.

Sec. 43. The treasurer shall give public notice of the time Ib:
and place for sale, with a description of the properiy to be sold;
at least six days previous to the sale, by advertisements, to be
posted up in three public places in the city of Milwaukie, and
the sale shall be by public auction.

Sec. 44. If the property distrained shall be sold for more ihan Ib.
the amount of the tax and the legal charges thereon, the surplus
shall be returned to the person in whose possession such property
was found when the distress was made, if no claim be made 10
such surplus by any other person. If any other person shall claim
such surplus on the ground that the property belonged to him, and
such claim be admitted by the person for whose tax the same was
distrained, the surplus shall be paid 10 such owner; but if such
claim be contested by the person for whose tas the property was
distrained, such surplus inoneys shall be retained by the treasurer
until the rights of the parties are determined by due course of
la's.

Sec. 45, In case any person upon whom personal property (b.
shall be assessed shall have removed out of the city of Milwau-
kie after such assessment and before such tax ought by this act 10
have been collected, it shall be lawful for the treasurer to levy
and colleci such tax by distress on the goods and challels of the
person so assessed in any town within the county of Milwaukie
to which such shall have removed or in which he may reside.

Sec. 46. Any person who shall resist any levy made by the
treasurer for the payment of any taxas aforesaid, shall be dealt
with in the same manner as is or may be provided by law for re-
sisting process in the hands of sheriffs, or constables.

Sec. 47. Six months previous to the time limited by this act Twelve weeks for redeeming lots or lands sold for taxes, it shall be the duty of notice to be

published or the treasurer of said city to publish at least twelve weeks succes. the time when sively in some newspaper or newspapers printed in said city, a list lots will be

forfeited for of all unredeemed lots or lands, describing each lot or piece of taxes. land, or any part thereof, as the same was assessed and sold, to

gether with a notice to all interested therein, of the line when The same will become forfeited, and the common council of the said city shall fix and determine the amount which shall be paid for printing such advertisements, and for other expenses consequent thereon, and direct their clerk to add the expense so fixed and determined, to the tax which may be levied on each of said lots for the year (or the year succeeding) in which such advertisement shall be made; and such additional tax shall be collected and paid into the treasury at the same time, and in the same manher as the general tax on said lots or lands for the same year are returned to be paid, agreeably to the provisions of this act.

Sec. 43. No tax shall be levied in either ward of said city Majority of

for any purpose whatever (except for county purposes, general aldermen to city purposes, or for the purpose of paying the debıs of the wards, delerinine what tax may as aforesaid) without the concurrence of a majority of the aldermeri be levied.

who shall have been elected in said ward, and for any purpose of improvement which is local in its nature, and pertains to any ward, it shall be the duty of the common council to levy such tax, consistent will this act, as shall be determined on by a majority of the aldermen who shall have been elec!ed by the ward for the bene

fit of which such improvements are proposed to be made. When corpo

Sec. 49. The common council of said city shall not borrow ration may

any money on the credit of the corporation unless authorized by a burrow money foie hy ballot of at least two-thirds of the electors present and vo

ting at any authorized election in said city, who shall have been assessed and have actually paid a tax on real and personal estate the year preceding such vole, except in anticipation, and not exceeding the annount of the revenue of the year in which such loan shall be made.. If any loan be made to promote the measures of any ward with local improvements or policy of such ward, no liability for the payment of any debt so incurred shall detolve on any other ward, nor the property or citizens thereof. And if any loan be made for the general purposes of the city, by a mnajority of the common council, no liability for the payment of the same shall devolve on any ward, nor the property or citizens ihereof, unless at least a majority of the aldermen of such ward sball have voted in favor of such loan; but all these wards, the aldermen of which shall bave voted for the loan, shall be liable in their corporale capacity for the payment of the same in proportion

a

to the assessed value in each respectively according to the assess-
ment made for general purposes when the same or any part thereof
shall become due and payable, but no personal liabilities shall at-
tach to any citizen for the payment of city debts, and on all votes
taken for the purpose of making loans, raising taxes, and making
appropriations for the expenditure of money for any purpose what-
ever, the vote in common council shall be taken by aģes and noes,,
calling the names of members in the order of the number of the
wards, and it shall be the duty of the clerk to keep a record of all
the aýes and nocs so called, which record shall be conclusivo év-
idence of the state of the vote: Providel, that in the levying Protiso.
of taxes, or for the parpose of authorizing a loan for one ward, or
inaking appropriations within and on behalf of one ward, the vote
of a majority of the aldermen of such ward shall be conclusive in
deciding the question and none others are required to be called by
ayes and noes.

Sec. 50. The city authorities by this ac! created, shall have Powers of city power to fund the debts which were due and owing on the last

authorités to

fund the debis day of December, 1845, with such rate of interest as may be of 1815. deemed proper, not exceeding ten per centuni per annum, and payable by each of the wards of said city in the proportion heretofure mentioned, and nothing in this act shall be so construed as to make one of the wards as designated by this act liable for any debt contracted on or in behalf of any other ward other ihan in the apportionment of the debts of the town of Milwaukie, as hereimbefore is provided, or may be contracted for the separate benefit thereof shall rest alone on the ward so contracting and the improveients in each ward, the disbursements of the corporate funds therein and management of the local affairs thereof shall be under the sole supervision, control and direction of the aldermen tliereof.

Sec, 51. In all questions of a general nature affecting all the How votes to wards; or not peculiarly affecting any one ward, (except for the be taken on

questions of a preservation of the health or regulation of the police of the city) general nature the vote shall be taken by ayes and noes, and determined by twothirds of the votes of the entire board of common council in the affirmative, but on all questions on the passage of ordinances, rules, by-laws or regulations of any kind touching the police, health, peace and good order of the city, a majority of the members present and acting at any board shall determine the question,

and the city hoard acting as such, shall bave power to levy and disburse the fund which way be raised expressly for general city

purposes by taxation not exceeding one quarter of one per cent. Proriso. per annum on the total of the tax assessments: Provided, that

every such levy and disbursement shall have the concurrence of a majority of the entire board of common council.

Sec. 52. If any election provided for in this act, shall for any When special elections may

cause, not be held at the time prescribed, it shall not be considerbe held. ed a sufficient reason for arresting, suspending, or absolving the

said corporation; but such election may be held at any time thereafter, by order of the common council, of which time ten days public notice shall be given; and further, if any of the duties enjoined by this act to be done by any officer at a time hereia speci

fied, are not then done, the common council may appoint another Proviso. time upon which the said duties may be done: Provided, thas

the officer so failing to execute such duties at the time by this act required, shall be liable to the same actions, fines and penalties as he would be liable to if the said council had not the power to

appoint another time. Service of pro

Sec. 53. When any action or suit shall be commenced against cess against said city, the service thereof may be made by leaving a copy of corporation.

the process, attested by the proper officer, with the mayor or clerk, and it shall be the duty of the mayor or clerk cn whom such protess may have been served, forth with lo inform the common council thereof, or take such other proceedings as by ordinance of said council may have been in such cases provided.

Sec. 54. Any ordicance, regulation, rule or by-law, imposing Ordinances to be published. any penalty or forfeiture for violation of its provisions shall be

published one week in soine newspaper printed in said city, before the same shall be in force; and proof of such publication by the affidavit of the printer or foreman in the office of the newspaper where such publication may have been made, shall be the conclusive evidence of the promulgation of such ordinance, regulation, rule or by-law, in all courts and places.

Sec. 55. No person shall be an iccompetent judge, justice; witness or juror, by reason of his being an inhabitant of said city; in any action or proceeding in which said city is a party or interesled.

Sxc. 56. The clerk and treasurer of the town of Milwaukie,

« PreviousContinue »