Ordinance 326 - Tax Levy - Streetsan
0 R D I N A N C E NO. 326
AN ORDINANCE PROVIDING FOR THE LEVY ,AND COLLECTION OF A GENERAL
AND SPECIAL TAX FOR ROAD, STREET AND ALLEY PURPOSES.
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF KALISPELL:
Section 1. For the purpose of raising revenue for
road, street and alley purposes the City Council shall
annually levy and cause to be collected a general tax upon
the taxable property in the City of not less than two mills
and not more than five mills on the dollar, which shall be
payable to the County Treasurer with other general city
taxes, and there is also established a special road tax of,,'
Two Dollars per annum on each male person over the age 01
twenty-one years and under the age of sixty years inhabitant
within the City, payable by each person liable therefor at
any time within the year.
Section 2. The said special road tax, collectible from
free -holders, shall be collected by the County Treasurer the
same as general City taxes and from non -free -holders as here-
inafter provided.
Section 3. The City Clerk shall annually, on or before
the first day of September of each year certify to the County
Treasurer the names of all free -holders inhabitant of the City
liable for the special tax herein provided for.
Section 4. Every employer, having in his or its employ
any person or persons liable for the special tax mentioned in
this Ordinancd, must on or before the third Monday of March in
each year and monthly thereafter until the first day of October
#furnish to the City Treasurer a complete list of all the per-
sons so employed and if any such employer shall neglect or
refuse to furnish such list he shall forfeit to the city the
sum of Fifty Dollars, to be recovered by action brought in the
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name of the City in any Court of competent jurisdiction and the
further sum of Fifty Dollars for each refusal or neglect. to
furnish such list after any demand shall have been made by the
City Treasurer therefor. Upon the receipt of said lists it
shall be the duty of said City Treasurer to furnish said em-
ployer furnishing such list printed special road tax receipt
books with proper stubs containing memorandum of name, amount
and date attached.
Section 5. If any person required to pay the special
road tax mentioned in this Ordinance does not pay the same
and has no real property subject to taxation and the person
owing the same isin the employment of any other person, the
City Treasurer must deliver to the employer.a written notice
stating the amount of the tax due from such employee and from
the time of receiving said notice the employer is liable to
pay said tax and the tax so paid may be deducted by such
employer from the amount due or to become due from such em-
ployee.
Section 6. Where any person other than a free -holder
is liable for the special tax provided for by this Ordinance
and has personal property the City Treasurer is hereby authorized,
upon the refusal of such person to pay such special tax, to
seize and sell sufficient of the personal property of such
person to satisfy such tax and the charges, expenses and costs
of such seizure and sale.
Section 7. The sale must be made at public auction
after one week's notice of the time and place thereofgiven
by publication in a newspaper in the City or by posting in
three public places.
Section 8. For seizure or sale or personal property
the City Treasurer may charge in each case the sum of Three
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Dollars for the use of the City and shall be allowed his
reasonable expenses for seizing, handling, keeping and caring
for the property so seized or sold.
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Section 9. All excess over the special tax, charges,
expenses and costs of any such sale must be returned to the
owner of the Lproperty sold and until claimed must be held by
the City Treasurer.subject to the order of the owner', his
heirs or assigns.
Section 10. The unsoldportion of any property may
be left at the place of sale at the risk of the owner.
Section 11. On the pant of the price bid for any
property sold under the provisions of this Ordinance the de-
livery thereof by the City Treasurer with a certificate of
sale vests the title to such property in the purchaser.
Section 12. 'All moneys collected under the provisions
of this Ordinance shall belong to the general street fund of
the City.
Section 13. The provisions of all Ordinances in
conflict with this Ordinance.are hereby repealed.
Section 14. This Ordinance shall take effect thirty
days after its passage and approval.
Passed by the City Council August 2nd, 1915.
Approved by the Mayor August 2nd, 1915.
R. PAULINE, MAYOR.
ATTEST: R. E. ROLLINS., CITY CLERK.
I
STATE OF MONTANA, ( cs
CITY OF KALISPELL.) 0 .
I) R. E. Rollins, City Clerk of the City of Kalispell,
do hereby certify that on the 3rd day of August, 1915, 1
posted a copy of the foregoing ordinance in my office, and that
the same remained posted for a period of five days thereafter,
and that the foregoing record is a true copy of the ordinance
as passed by the Council.
Witness my hand this day day ofa'. 1915.
CITY CLERK.