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prisoner shall work one day. And it shall be deemed a part of the judgment and sentence of the court that such prisoner may work as herein provided. [Laws 1891, p. 63.

SEC. 8. No authority to tax professions.-Hereafter no person following for a livelihood the profession or calling of a minister of the gospel, teacher, professor in a college, priest, lawyer or doctor of medicine in this state, shall be taxed or made liable to pay any municipal or other corporation tax or license fee of any descripion whatever for the privilege of following or carrying on such profession or calling, any law, ordinance or charter to the contrary notwithstanding. [R. S. 1889, Sec. 980.

SEC. 9. Business not taxable, when.-No municipal corporation in this state shall have the power to impose a license tax upon any business avocation, pursuit or calling, unless such business avocation, pursuit or calling is specially named as taxable in the charter of such municipal corporation, or unless such power be conferred by statute. [R. S. 1889, Sec. 1900.

SEC. 10. Produce cannot be taxed, when.-No incorporated city, town or village in this state shall have power to levy or collect any tax, license or fees from any farmer, or producer or producers, for the sale of produce raised by him, her or them, when sold from his, her or their wagon, cart or vehicle, or from any person or persons in the employ of such farmer or producer in any such city, town or village. [R. S. 1889, Sec. 1920.

SEC. 11. Appropriations, when made, etc.-Within the first month of each fiscal year the common council shall, as far as practicable, make all the necessary apportionments of the revenue to be raised for such year to the expenses of the several departments, and for all public works, under proper headings, and for such other objects as may be necessary to provide for. All ordinances that contemplate the payment of money shall, upon their second reading, be referred to the

appropriate committee, who shall obtain the indorsement thereon of the comptroller, to the effect that sufficient unappropriated means stand to the credit of the fund or revenue account therein mentioned, to meet the requirements of said ordinance, and that the same is in the treasury, or it shall not be lawful to pass the said ordinance. [R. S. 1889, Sec. 1302.

SEC. 12. Limit on appropriations.—The common council shall not appropriate money for any purpose whatever in excess of the revenue of that fiscal year actually collected and in the treasury at the time of such appropriation and unappropriated. Neither the common council nor any officer in the city, except the comptroller in the single instance in this article provided, shall have authority to make any contract, or do any act binding such city, or imposing upon said city any liability to pay money, until a definite amount of money shall first have been appropriated for the liquidation of all pecuniary liability of said city under said contract or in consequence of said act, and the amount of said appropriation shall be the maximum limit of the liability of the city under any such contract or in consequence of any such act-said contract or action to be, ab initio null and void as to the city for any other or further liability. Any member of the common council who shall knowingly vote for any appropriation of money or the making of any contract in violation of this article, or any officer of the city who shall knowingly do any act to impose any liability to pay money contrary to the provisions of this section upon the city, any pecuniary liability in excess of the authority in this article limited, shall be guilty of a misdemeanor, and upon conviction, be punished by a fine of not less than one hundred nor more than one thousand dollars, or imprisonment in the county jail not less than one year, or by both such fine and imprisonment. If any financial officer of the city shall buy or sell, for the purpose of speculation, any indebtedness of the city, or deal therein during his term of office, he shall be guilty of a misdemeanor, and upon conviction be punished by a fine of not less than one hundred nor more than one

thousand dollars, or imprisonment in the county jail not less. than one month nor more than one year, or by both such fine and imprisonment. [R. S. 1889, Sec. 1303.

SEC. 13. Tax for sinking fund.-In any city of the second class having a bounded [bonded] debt requiring an annual tax levy equal to or in excess of one fourth of one per centum per annum, in order to pay off said debt by the time it shall fall due, the mayor and common council shall each year levy a special tax of one-fourth of one per centum upon all real and personal property taxable by law for state purposes within said city, and not by general law exempt from municipal taxation, for the purpose of creating a sinking fund for the redemption of the bonds of the city, which tax, when collected, shall be applied by the comptroller to the purchase of, the bonds of the city, upon the most advantageous terms that may be offered in response to a public advertisement, to be made in two daily papers of the city; and in the event that the bonds of the city are not offered at par or less, in response to such advertisement, in sufficient sum to take up the whole amount of the sinking fund on hand during any year, the comptroller, with the consent of the finance committee, may accept subsequently such city bonds as may be offered, to the amount of such fund on hand, and at such prices as may be agreed upon; or if such bonds cannot be bought at par or less, the comptroller, with the consent of said committee, may invest the fund in the bonds of the county, the state or the United States, at their lowest market price. [Laws 1891, p. 50.

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SECTION 1.

Property not

Property not exempt.-No person or

property shall be exempted or released from any burden.

imposed by or according to law. No general or special tax

assessment, or interest or penalty thereon, shall be remitted or abated, or the right to enforce payment thereon be released, except in correction of errors or mistakes after the levy of any tax; neither the amount thereof nor the valuation of of any property for the levy shall be reduced, except only in the correction of clerical errors or mistakes.

[R. S. 1889, Sec. 1271.

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SEC. 2. Assessor to keep maps, plats, etc.The city assessor shall have charge of and keep in his office all maps, plats, books, papers, records and other property that may be provided by the city to aid in the assessment of property or polls, and he and his securities shall be liable on his official bond for the preservation of the same and the delivery thereof to his successor in office. [R S. 1889, Sec. 1318.

SEC. 3. Assessor may appoint deputies. -- The assessor may, by an instrument in writing under his hand, appoint one or more competent deputies, who shall have and exercise, under supervision of the assessor, all the powers and perform any of the duties of the assessor, and may remove such deputies at his pleasure. The assessor and his securities shall be responsible on his official bond for all acts done or omitted by any of his deputies, in the same manner as for his own acts or omissions. [R. S. 1889, Sec. 1319.

SEC. 4. To advertise when lists shall be made out and delivered. The assessor shall, at least ten days before the first day of January in each year, give public notice, by advertisement in some daily paper published in the city, and also by hand-bills posted and circulated throughout the city, that all persons owning or having in their possession or under their control, whether as owner or agent of another, on the first day of January next ensuing, personal property subject to municipal taxation, are required to deliver to him, at his office, on or before the fifteenth day of February next, lists of all such property, classified as required by law, with the true cash value thereof; and that all merchants doing business in

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