Ordinance, 31 October 1842, as Published in the Wasp

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An Ordinance concerning the Public Revenue of the City of .
Sec. 1. Be it ordained by the City Council of the City of that all lands, tenements, and hereditaments, situated in this , claimed by individuals, or bodies politic or corporate, shall be subject to taxation, except such lands as may be owned by the City Corporation, societies, or corporations, for the purpose of burying ground, the Temple Lot, unimproved church lands, and grounds for the use of literary institutions; The following personal property shall also be taxed, viz: stud horses, asses, mules, horses, mares, cattle, clocks, watches, carriages, waggons, carts, money actually loaned, stock in trade, and all other description of personal property, and the stock of incorporated companies, so that every person shall pay a tax in proportion to the value of the property he or she has in his or her possession, the aforesaid property declared subject to taxation shall be valued according to the true value thereof as hereinafter directed.
Sec. 2. The Recorder is hereby required to obtain from the most correct sources either within this or elsewhere, abstracts containing a description of all city lots and other lands, so as to enable him to make a list of the same, and the name of the owner, which list with the name of the owner he shall cause to be made out in the form of a book having sufficient space between the lines to insert the description of sub division of every lot or tract, and shall keep the same in his office. The aforesaid description of lots and lands shall be arranged in regular order, beginning with the lowest number on the original plat of the City of , and proceed in the same manner with each of the additions, and then the other lands, beginning at the South West extremity of the city limits, taking notice in which Ward of the the same may be found.
Sec. 3. There shall be appointed one Assessor and Collector in each ward of the , whose duty it shall be to take lists of the taxable poperty and assess the value thereof, within his Ward, each assessor and collector before entering upon the duties of his appointment shall give bond with security to be approved by the Mayor and filed in the office of the Recorder, in the sum of one thousand dollars, and take and subscribe an oath or offiirmation, as follows: I A. B. do solemly (or affirm) that I will faithfully and impartially perform the duties required of me as assessor and collector of the [blank] Ward of the city of , according to the best of my skill and judgment.
Sec. 4. Within ten days after the appointment of Assessors and collectors in any wards, the Recorder shall cause to be delivered to each assessor and collector, a copy of his appointment and a transcript from the book described in the 2nd Section of this Ordinance, containing a list and description of all taxable lots and lands lying within the Ward of said Assessor and Collector, with the names of the owners of the same, provided the name of the present owner shall be given when known.
Sec. 5. Every Assessor and Collector upon being notified of his appointment as aforesaid, shall provide a book in which to take down the list of taxable property within his Ward, the names of the owners, and the value of the property; which book shall be ruled and headed in the following form, viz: list of property in the Ward in the City of with the names of the owners, and the value of the property assessed by A. B. for the year 18[blank].
Sec. 6. It shall be the duty of each Assessor and Collector to proceed without delay after being furnished with a list of taxable lands lying within his Ward, to take a lift of taxable lands and city lots, and all other taxable property within his ward, he shall call at the place of residence of each owner of taxable property for a list of the aame [same], and it shall be the duty of each and every person when called on or applied to by the Assessor and Collector to deliver to such Assessor and Collector, a list and description of all lands and city lots, and all other property in his or her possession, subject to taxation, and the Assessor and Collector shall in the presence of such person list the same in his book and value the same according to the true value thereof, placing the description and value in figures opposite the name of the owner or person listing the same, in the columns of the book marked for that purpose. Lands and lots shall be valued according to their true value without regard to the kind character of title or any conflicting claims to the same, and to enable Assessors and Collectors more effectually to discharge the duties required of them, they are authorized to administer an oath or affirmation to every person listing taxable property, in words following. ‘You do solemnly swear (or affirm) that you will true answers make to all such questions as may be propounded to you on the present occasion touching the quantity and description of taxable property now po[sse]ssed or owned by you.’ If any Assessor and Collector shall be unable to find the owne[r] of any lands or lots contained in the list furnished him by the Recorder, he shall value the same according to the best information that he can be obtained, and shall enter the same on his list in the name of the original, or present owner, if known: Provided the Assessor and Collector shall not be rerequired to enumerate any other kind of personal property than is enumerated in the first section of this ordinance, but shall ascertain the aggregate value thereof, and shall set down the same in said list.
Sec. 7. If any person shall be absent or refuse to delive[r] to any Assessor, when called on for that purpose, a list of his or her taxeable property as required by law, the Assessor and Collector shall list the same from the best information which he can obtain, and such person shall for such refusal be liable to a penalty of twenty dollars which may be sued for in an action of debt in the name of the City Corporation before the Mayor or any Alderman of the , and when collected shall be paid into the City Treasury, and the testimony of the Assessor and Collector shall be sufficient evidence in the premises.
Sec. 8. Assessors and Collectors shall finish taking in the list of taxable property within sixty days after receiving the list from the Recorder, and shall return the same together with the original list to the clerk of the Municipal Court, which original list he shall file and preserve in his office, and shall deliver a copy of the same over to the Assessors and Collectors as hereinafter provided.
Sec. 9. Upon the return of the list of taxable property by the Assessors and Collectors to the clerk of the Municipal Court, it shall be the duty of the Clerk aforesaid to cause written notice to be posted up in three of the most public places in the , stating that the assessment of the city is taken, and that any person feeling aggrieved by the valuation of their property may apply before the Municipal Court at their next sitting, for redress, stating the time when and where they will sit, which notice shall be posted up at least ten days previous to the sitting of the Court aforesaid, and have then and there the lists or books of assessment aforesaid.
Sec. 10. If the Court shall be satisfied either from their own knowledge or from the testimony of others, that the valuation of the Assessors and Collectors was too high considered in reference to the actual value of the property, or in reference to the valuation fixed upon the property of others, they shall revalue said property, and fix the value which aught to have been fixed by the Assessor and Collector, but applications under this section shall be made at the time stated in the notice provided for in the preceding section, unless the Court shall adjourn for the purpose of giving longer time, and not afterwards.
Sec. 11. Assessors and Collectors shall be required to value and assess any city lots and other lands not included in the list furnished them by the Recorder aforesaid, which they may ascertain to be liable to taxation.
Sec. 12. Within ten days after the sitting of the Municipal Court aforesaid it shall be the duty of the clerk aforesaid to make out and deliver to each Assessor and Collector alphabetical lists of taxable property returned by them as corrected by the Municipal Court aforesaid, and take receipts for the aggregate amount of taxes to be collected upon the lands contained in the lists, and also upon personal property; one of which shall be filed in the office of the City Recorder, and the other shall be delivered to the city Treasurer.
Sec. 13. For the purpose of defraying the necessary expences attendant upon the enactment, administration, and execution of the laws of this , it is hereby declaired and ordained that a tax of fifty cents upon every hundred dollars worth of taxable property shall be levied and collected from the owners thereof, or the persons in whose names the same may be listed and assessed for taxation.
Sec. 14. The Assessors and Collectors of the shall, so soon as they recieve the lists of taxable property delivered to them by the clerk of the Municipal Court, proceed to collect the taxes charged upon said lists, by calling upon each and every person residing in their respective Wards, at his or her usual place of residence, and requiring payment thereof; if any person shall be absent from home when the Assessor & Collector shall call upon him or her for payment of taxes, the Assessor & Collector shall leave a written or printed notice at the residence of every such person, stating the amount of taxes due from such person, and requiring him or her to make payment of the same within ten days from the date of such notice, specifying the place where said payment shall be made, and such notice shall be considered a demand for the taxes within the meaning of this ordinance.
Sec. 15. If any person shall fail to pay his or her taxes within ten days after the expiration of the time stated in said notice, the Assessor and Collector is authorized and required to seize and levy upon a reasonable portion of personal property of such person, of value sufficient to pay the taxes and cost, and to advertise and sell the same at public vendue: he shall give ten day’s notice of the time and place of sale by posting up notices in three of the most public places in his Ward, and if the property shall sell for more than sufficient to sati[s]fy said taxes and cost, the remainder shall be refunded to the owner.
Sec. 16. Upon the receipt or payment of taxes the Assessors and Collectors shall give a receipt therefor, stating in such receipt the amount paid and the value of the property taxed, and also describing each lot or tract of land by its numbers as described in the tax list.
Sec. 17. The Assessors and Collectors shall receive in payment of taxes, City Scrip, gold and silver coin, but for all other funds taken by them they shall be allowed the specie value thereof only. Provided the Assessors and Collectors shall keep an accurate account of the amount of city scrip recieved by them in payment of taxes, and shall endorse the name of the person from whom he recieves the same on each bill so recieved, and the Treasurer, on settlement with said Assessors and Collectors shall shall not receive any city scrip which was not received in payment for taxes.
Sec. 18. The Assessors and Collectors shall account for and pay over all taxes due the city, deducting from the same the amount of all taxes which he shall have been unable to collect on account of the insolvency, removal, or non-residence of persons charged with taxes.
Sec. 19. It shall be the duty of the assessors and Collectors to note upon their lists opposite the name of each person whether such person has paid his or her tax, and if not, the reason why, if non-resident, removed, or any other cause, and shall be required to make oath or affirmation that the same is correct according to the best of his information and belief, and if upon investigation by the Municipal Court there shall be found no errors or mistake, or if found, when corrected, the Court aforesaid shall make an allowance for all taxes he shall have been unable to collect for good and sufficient cause. Provided the Court shall be satisfied that such taxes could not have been collected by reasonable and proper diligence, and that such diligence has been used without success.
Sec. 20. If any person shall fail to pay the taxes due upon any city lots or other lands belonging to them, and the assessor shall be unable to find any personal property of such person in this whereon to levy of value sufficient to pay said taxes and costs, it shall be his duty [p. [1]]to make report thereof to the clerk of the Municipal Court of the on the first Monday of December of each year, unless a longer time be granted by the City Council, which report shall be in the following form.
List of lands and city lots situated within the limits of the city of and State of , on which taxes remain due and unpaid for the year A. D. 18[blank].
Names of Owners. City Lots. Other Lands. Cost. Amount of Tax. Valuation. Description. Ward.
Sec. 21. Before making the report to the Municipal Court referred to in the preceding section, the Assessors and Collectors shall publish in some newspaper within the , if any such there be, and if there be no such paper printed in the city, then by putting up a written notice in each Ward at least four weeks previous to reporting to said Court, and the said advertisement shall contain a list of the delinquent lands and city lots to be reported to said court, the names of the owners if known, the amount of taxes due, and costs due thereon, and the year for which the same are due, and shall give notice that application will be made to the Municipal Court for judgment against said lands and city lots for said taxes and costs thereon, and for an order to sell the said lands or city lots for the satisfaction thereof and shall also give notice that on the [blank] day next succeeding the said term of the said court all the lands against which judgment shall be pronounced and for the sale of which such order shall be made, will be exposed to public sale at the Recorder’s office for the amount of said taxes and costs due thereon, and the Assessor and Collector shall obtain a certificate from the printer of said publication, or if notice be given, by putting up written notice in each Ward, then the collector shall certify to the same, and a copy of said Advertisement together with the certificate of the due publication and report provided for in the 20th section of this ordinance shall be filed in the office of the clerk of the Municipal Court.
Sec. 22. The clerk of the Municipal Court upon the filing of such report and certificate aforesaid, shall recieve and record the same in a book to be kept for that purpose, in which he shall enter all judgments, orders, and other proceedings of the court in relation thereto, and shall keep and preserve the same as a part of the records of his office, and shall docket all suits brought for taxes in the usual form of debt, stating that the same is for taxes.
Sec. 23. It shall be the duty of said court to hear and determine, if any defence be made, all suits brought for taxes, and if no defence be made, the said court shall pronounce judgment against said city lots or other lands, and shall thereupon issue an order for the sale of the same, which shall be in the following form, to wit:
State of Illinois,) sct. [scilicet]
City of .)
Whereas A. B. Assessor and Collector of [blank] Ward in the city of , returned to the Municipal Court of this on the [blank] day of [blank] 18[blank], the following city lots and tracts of land as having been assessed for taxes by the Assessor and Collector of said [blank] Ward, for the year 18[blank], and that the taxes thereon remained due and unpaid on the day of the date of the Assessors and Collectors return, and that the respective owner or owners have no goods and chattels within this on which the said Assessor and Collector can levy for the taxes and costs due thereon and unpaid on the following described lands and city lots, to wit:
[3 lines blank]
And whereas due notice has been given of the application for judgment against said city lots or other lands, and no owner hath appeared to make defence or shew cause why judgme[n]t should not be entered against the said city lots and other lands for the taxes and costs due thereon and unpaid for the year herein set forth. Therefore it is considered by the court that judgment be and is hereby entered against the aforesaid tract or tracts of land, or city lots, or parts thereof (as the case may be) in the name of the city of for the sum annexed to each tract of land or city lots, being the amount of taxes and costs due severally thereon; and it is ordered by the court that the several tracts of lands, or city lots, or so much thereof as shall be sufficient of each of them, to satisfy the amount of taxes and costs annexed to them severally, be sold as the law directs.
Sec. 24. It shall be the duty of the clerk within five days after the adjournment of said court to make out under the seal of said court a copy of the Assessors and Collectors report together with the order of the court thereon, which shall constitute the process on which all lands and city lots shall be sold for taxes, and deliver the same to the city Marshal, and the Marshal thereupon shall cause the said lands to be sold on the day specified in the notice given by the Assessors and Collectors, and make return thereof to the clerk aforesaid within ten days after the day of sales.
Sec. 25. Any persons owning or claiming lands advertised for sale as aforesaid may pay the taxes and costs due thereon, to the assessor and collector at any time before judgment be pronounced against said lands or city lots, or to the clerk at any time before the report of the Assessor and Collector shall be delivered to the Marshal, and to the Marshal at any time before the sale of the same.
Sec. 26. The clerk of the Municipal Court shall attend all sales of lands or city lots, made by the Marshal, under the provisions of this ordinance, and shall keep a register of the sales in a book to be provided for that purpose, in which he shall enter each lot or parcel of land exposed to sale by the Marshal, copying the description of the same from the advertisement, and when a sale is made he shall enter the name of the purchaser, his place of residence, the quantity of land sold, and when any tract or parcel of land is run down, shall designate what part of said tract is sold, and the amount of the sale and give certificates of purchase to the purchaser.
Sec. 27. Sales of city lots or other lands under this ordinance shall be made between the hours of ten o’clock A. M. and three o’clock P. M. and continue from day to day if necessary, until all is sold and if no person offers to pay the said amount of tax and cost due thereon for the whole tract of land or city lot offered by the Marshal, the same shall be struck off to the city, and the city set down as the purchaser thereof.
Sec. 28. When a portion of any such city lot or tract of land shall be struck off on any bid, it shall be taken off from an average quality of the same, considered without the building that may be found thereon.
Sec. 29. Lands or city lots sold under the provisions of this ordinance may be redeemed at any time before the expiration of two years from the date of the sale by any person who will pay double the amount for which the same was sold, and all taxes accruing after such sale, together with six per cent interest on the amount of each subsequent year’s tax.
Sec. 30. Immediately after the expiration of two years from the date of the sale of any land for taxes under the provisions of this ordinance, the Marshal shall make out a deed for each city lot or tract of land sold and remaining unredeemed and deliver the same to the purchaser upon the return of the certificate of purchase. Deeds executed by the Marshal shall be in the following form:
Know all men by these presents that whereas on the [blank] day of [blank] A. D. 18[blank] before the Municipal court of the city of a judgment was obtained in said courl [court] in favor of the city of against the (here insert the description of the land) for the sum of [blank] dollars and [blank] cents, being the amount of taxes and costs assessed upon said tract of land (or city lot) for the year 18[blank]. And whereas on the [blank] day of [blank] 18[blank], I, A. B. Marshal of the aforesaid by virtue of a precept issued out of the Municipal Court of the city aforesaid, dated the [blank] day of [blank], and to me directed, did expose to public sale at the [blank] in the aforesaid, [i]n conformity with all the requisitions of the ordinances and laws in such cases made and provided, the tract of land (or city lot) above described, for the satisfaction of the judgment so rendered as aforesaid. And whereas at the time and place aforesaid, C. D. of the [blank] and State of [blank] having offered to pay the aforesaid sum of [blank] dollars and [blank] cents for [blank] which was the least quantity bid for, the said tract of land (or city lot) was stricken off to him at that price. Now therefore I, A. B. Marshal as aforesaid for and in consideration of the sum of [blank] dollars and [blank] cents to me in hand paid by the said C. D. at the time of the aforesaid sale, and by virtue of the ordinance in such case made and provided, have granted, bargained, and sold, and by these presents do grant, bargsin [bargain] and sell unto the said C. D. his heirs and assigns the [blank] To have and to hold unto him the said C. D. his heirs and assigns for ever, subject however to all the rights of redemption provided by law. In witnecs whereof I A. B. Marshal as aforesaid, by virtue of the authority aforesaid have hereunto subscribed my name and affixed my seal this [blank] day of [blank] 18[blank].
—— Marshal.
Sec. 31. The clerk of the Municipal Court shall as city Recorder keep a correct account of all monies or treasurers receipts that shall come to his hands, so as to enable him to give a correct statement of the finances of the at the end of each Municipal year.
Sec. 32. The following fees and compensation shall be allowed to the several offices and persons herein named for services rendered under the provisions of this ordinance, viz: To each Assessor and Collector a sum of two dollars per day for every day necessarily employed in the performance of his duty. To the city treasurer for receiving and paying out the city revenue two per cent upon all sums paid out. To the city recorder and clerk of the Municipal Court for making out transcripts from his record of lands and city lots for taxes, twenty-five cents for each certificate of purchase. And he shall also be allowed the sum of ten dollars for the strict performance of his duties as herein set forth, and making a complete exhibit of the state of the finances of the , annually, to be paid out of the city treasury. There shall also be allowed for publishing the advertisement for the sale of lands or city lots the sum of four cents for each lot or parcel of land contained in the list of sales, and also to the Assessor and Collector the sum of two cents for each city lot or parcel of land in said list, and ten per cent for selling personal property for taxes, and the sum of twenty-five cents for advertising the same. Provided he shall not reckon the time so expended in making out said list and advertising and selling, in his settlement. And to the Marshal for selling said lands or city lots, the sum of six cents for each lot or tract sold, to be collected from the sale of said property.
Sec. 33. Any person who may accept the appointment of Assessor and Collector in any Ward in this , and shall fail to perform the duties required of him, shall forfeit and pay the sum of one hundred dollars for the use of the city to be recovered by action of debt in the name of the , and shall moreover be liable for all damaages sustained by the city by reason of such failure. Provided if any Assessor and Collector is unable from sickness or any other unavoidable casualty to discharge his duties, he shall forthwith tender his resignation to the city recorder, which shall fully discharge him from the penalty aforesaid, and the City Council shall fill such vacancy.
Sec. 34. This ordinance to take effect and be in force from and after its passage.
Passed October 31st 1842.
JOSEPH SMITH, Mayor.
, Recorder. [p. [2]]