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of the State; and in so doing shall conform as far as may be to the provisions of law governing the action of supervisors of townships performing like service, and shall make like certificates and attach to his assessment roll.
SEC. 2. If any person residing in any ward of the city a How to assess part of the time during the year shall, in the opinion of the persons claimsupervisor, unjustly or falsely claim exemption for taxation tions. therein, on the ground that he or she has a residence and is taxed or liable to taxation elsewhere than in said city, the said supervisor shall, notwithstanding, assess such person for such amount of personal property as in his opinion shall be just, and such assessment shall be conclusive as to the liability of such person to be assessed and shall pay the tax levied in pursuance thereof, unless such person shall present to the treasurer or officer requiring payment of such tax, a receipt duly signed and authenticated by the affidavit of some other collector of taxes and also by the affidavit of the person charged with the tax, showing that such person has paid a tax upon all of the same property for the same year to such collector or receiver of taxes.
SEC. 3. All personal property found in any ward on the Personal second Monday of April in any year may be assessed therein property, whether the owner thereof resides in such ward or elsewhere. assessed. If there shall be any doubt as to the ward in which any person shall be assessed for personal property belonging to such person, the board of review hereinafter mentioned may direct as to the wards in which the assessment shall be made, and any assessment so made shall be conclusive as to the liability of such person to be assessed in such ward for said property.
SEC. 4. The supervisors of the several wards, together with Board of the city attorney, shall constitute a board of review of assessments: Provided, The city attorney shall have no vote therein. Proviso. SEC. 5. On the fourth Monday in May in each year the said Meetings of board of review shall meet at the chamber of the common council and there proceed to review and correct the assessments made by the supervisors and for that purpose said board shall have the same powers and perform the same duties in all respects as boards of review of townships in reviewing and correcting assessments. Said board shall continue in session not less than five days nor more than ten days for the purpose of completing such review. Notice of the time and Notice of place of the meeting of said board for the purpose aforesaid shall be given by the recorder by publication in one of the newspapers of the city, and by posting or causing to be posted twenty copies of such notice, in each ward of the city, at least one week before the time of the review.
SEC. 6. When the board shall have reviewed and corrected To attach the assessment rolls of the several wards, they shall, add their own certificate to each roll, signed by at least a majority of them, together with the city attorney, showing that they have reviewed the roll. The board of review shall have authority to equalize, alter, amend, and correct any assessment or valuation, and to place upon the assessment roll of the proper ward,
Roll, to whom delivered.
Duty of recorder on completion of roll.
Notice of treasurer on receipt of roll.
any taxable property, real or personal, not already assessed, held or owned by any person or persons, and to strike from said roll any property wrongfully thereon. The concurrence of a majority of the board shall be sufficient to decide any question in altering or correcting any assessment.
SEC. 7. When such assessment roll shall be completed it shall be delivered to the recorder, who shall immediately proceed to make therefrom a full and complete copy of such assessment roll for the use of the common council, which shall be deemed the city assessment roll for that year. When such copy shall be completed, and within fifteen days after receiv ing such rolls, the recorder shall re-deliver the same to the respective supervisors to be used for State, county, and school purposes: Provided, That the common council may extend the time of re-delivering said roll as aforesaid, not to exceed fifteen days.
SEC. 8. Whenever, in consequence of a defective description or assessment of any lands. the same cannot be sold for the city taxes of any year, the common council may cause such taxes to be re-assessed upon such lands with the next, or any subsequent annual tax levy. It shall be the duty of the recorder to annually report to the common council such defective descriptions and assessments before the annual tax levy.
SEC. 9. It shall be the duty of the recorder, under the direction of the common council, whenever any assessment roll shall have been completed, in each and every year, to assess the taxes that have been levied by the common council for the year upon the taxable property of the city according, or in proportion to the individual and particular estimate and valuation, as specified in the assessment roll of the city for the year. He shall thereupon deliver to the city treasurer said assessment roll, with the taxes for the general funds of the city for the year, annexed to each valuation and carried out in a column thereof, and if there be other taxes assessed than for said general funds, they shall be carried out in separate columns, and all special assessments required by the common council, or the provisions of this act, to be assessed, if in such roll, against any descriptions of land, shall be carried out in separate columns thereof and the total amount of taxes and assessments shall be carried out in the last column of such roll.
SEC. 10. The treasurer, upon receiving such tax roll, shall give notice to the taxpayers of said city, that the same has been delivered to him, and that the taxes therein assessed can be paid to him at his office in said city, at any time within thirty days after the giving of such notice, without any charge or percentage for the collection thereof, which notice shall be given by publishing the same in two newspapers published in said city, and by posting the same in at least twenty public places in each of the wards of said city, and an affidavit or affidavits by him, showing the publication and posting of said notices shall be filed by him in the office of the recorder of
said city; and it shall be the duty of the treasurer during said Office hours. thirty days to be at his office from nine o'clock in the forenoon until four o'clock in the afternoon to receive payment of said taxes.
SEC. 11. Immediately after the expiration of the time men- When to tioned in said notice, the recorder shall deliver to the city centage. treasurer a warrant under the hand of the recorder and the seal of said city, commanding him to collect from the several persons named in said roll whose taxes remain unpaid the several sums mentioned in the last column thereof, opposite their respective names, and in addition thereto, one per cent upon all sums paid during the first month, and two per cent additional for each month or part of a month thereafter, during which any sum shall remain unpaid for collecting expenses, on or before the day specified in such warrant, and it shall Neglect to authorize the treasurer in case any person shall neglect or refuse to pay his or her tax, and the said collecting expenses, to levy the same by distress and sale of the goods and chattels of such person: Provided, Such warrant may be renewed or Proviso. extended by the common council from time to time, but not to exceed six months from the date of the original warrant.
SEC. 12. The treasurer, upon receiving the warrant men- Proceedings tioned in the preceding section, shall proceed to collect the unpaid taxes. taxes and assessments therein mentioned that remain unpaid, and shall call upon each person whose taxes or assessments remain unpaid, if a resident of the city, at least once, and demand payment of the taxes and assessments charged to him upon said roll, and the percentage for the collection of the same, and in case of refusal or neglect to pay such taxes or assessments, and assessments and collection percentage, the treasurer shall levy the same by distress and the sale of the goods and chattels of every such person. wherever found within the city, and may take any property that can be taken by township treasurers in the collection of taxes; he shall give the same notice, and sell in the same manner as township treasurers are required to do in the collection of taxes, and any surplus shall be returned to the person in whose possession said property was when the distress was made; and the treas- Roll, to whom urer shall, within ten days after the time mentioned in his warrant for the collection of said unpaid taxes and assessments, return said tax roll into the office of the recorder, and in case any of the taxes or assessments mentioned in said roll shall remain unpaid and he shall be unable to collect the same, he shall make out a statement of the taxes and assessments remaining unpaid and due, with a full and perfect description of such premises from said roll, and shall attach thereto an affidavit that the sums mentioned in said statement remain unpaid, and that he has not upon diligent inquiry, been able to discover any goods or chattels belonging to the person charged with or liable to pay such tax or assessment. And thereupon and immediately upon the completion of such statement, the said city treasurer shall file the same together with a certified copy of his assessment roll with the treasurer of the
Council to establish, etc.
Purchase apparatus, etc.
Board of fire commissioners, terms, etc.
Charge of apparatus, etc.
Chief engineer, duties.
county of Jackson and thereupon all of the unpaid taxes upon real property set forth in said statement shall be collected under the general laws of the State in the same manner and with like effect as delinquent lands returned by the township treasurers but for the benefit of the said city of Jackson, and the treasurer of said city shall have the right to appear upon the sale of such lands, if any shall be made by the county treasurer, and bid the same in if necessary for the benefit of the said city of Jackson.
SECTION 1. The common council of said city shall have power to enact such ordinance and establish and enforce such regulation as they may deem necessary to guard against the occurrence of fires, and to protect the property and persons of the citizens against damage and accident resulting therefrom, and for this purpose to establish and maintain a fire department, organize and maintain fire companies, and provide for the efficiency of such department and companies.
SEC. 2. The council may provide for the purchase of suitable fire engines, and such other apparatus, instruments and means for the use of the department as may be deemed necessary for the extinguishment of fires; and may sink wells and construct cisterns and reservoirs in the streets, public grounds, and other suitable places in the city; and make all necessary provisions for a convenient supply of water for the use of the department.
SEC. 3. The council may also provide for erection of all necessary and suitable buildings for keeping the engines, carriages, teams and fire apparatus of the department.
SEC. 4. The board of fire commissioners shall continue, and the members thereof shall hold office during the terms for which they were respectively appointed. The mayor shall, on the first Monday of May in each year, with the advice and consent of the common council, appoint one member of said board, who shall hold his office for the term of three years from that date, and until his successor is appointed and enters upon the duties of his office. If for any cause the said appointment shall not be made on the said date, it may be made at some subsequent meeting of the council. The members of said board shall serve without compensation. Said board shall have the following power:
First, The charges of all engines, teams, instruments, tools, buildings, apparatus and other property of every name and nature belonging to or connected with the fire department of said city;
Second, The appointment of a chief engineer of the fire de partment, who shall have the supervision and direction of the department, subject to such rules and regulations as the board shall prescribe, and whose duty it shall also be to report
promptly to the board of public works any and all repairs that may be needed to the public hydrants established in said city for use in cases of fire;
Third, The employment of all firemen and employes of the Employ department: Provided, That the council shall fix the number of firemen and employes of the department;
Fourth, The charge and control of all expenditures of money Expenditure appropriated for the purposes of said fire department: Provided, That said moneys shall not be expended for any purposes except those specified in the annual appropriation bill;
Fifth, The auditing of all claims against said department Audit claims. for transmission to the common council for allowance;
Sixth, To discharge any officer or employe of said depart. Discharge. ment;
Seventh, The appointment of a city electrician who shall Appoint city have the custody of the voting machines belonging to the city. duty. And it shall be his duty when said machines are not in use to carefully store the same and protect them from injury; and upon notice from the recorder to place said machines in the proper voting precincts ready for use at least eighteen hours before the time of opening the polls at any election in the city where the use of said machines is authorized. Said electrician shall perform such other duties in relation to his office as said board shall prescribe;
Eighth, To prescribe rules and regulations for the govern- Rules, ete. ment of said department and the care of the property thereof;
Ninth, Such other powers as the council may from time to Further time confer upon said board by ordinance.
SEC. 5. The chief engineer, mayor, chief of police, and any Aid at fires. officer of the fire department, may command any person present at a fire to aid in the extinguishment thereof, and to assist in the protection of property thereat. If any person shall Refusal. wilfully disobey any such lawful requirement or other lawful order and direction of any such officer, the officer giving the order may arrest or direct any policeman or citizen to arrest such person and confine him temporarily until the fire shall be extinguished; and in addition thereto, he shall be punished in such manner as may be prescribed by the ordinances of the city.
SEC. 6. The council shall provide, by ordinance, for the Fire wardens, appointment of, and shall appoint, such number of fire ward- duties. ens as may be deemed necessary; and for the examination by them, from time to time, of the stoves, furnaces and heating apparatus or devices in or near all the dwellings, buildings and structures within the city; and in all places where combustible or explosive substances are kept; and to cause all such as are unsafe with respect to fire to be put in a safe condition. SEC. 7. The council may prescribe by ordinance, from time Fire limits, to time, limits or districts within the city within which wooden buildings and structures shall not be erected, placed, or enlarged, and to direct the manner of constructing buildings within such districts, with respect to protection against fire,