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-law to govern.

-access to bocks, records, etc.

-penalties.

same which list shall be returned to the council at the same time his assessment books are returned.

But in making his assessments of real and personal property he shall be governed by section one hundred of chapter twenty-nine of the code of this State. In order to aid the said assessor in ascertaining the property subject to taxation by said city he shall have access to all books and public records of said Randolph county without expense to him or said city, and he shall have the same power and be subject to the same penalties in ascertaining and assessing the property and subjects of taxation in said city as are granted and imposed upon the county assessors throughout the State by general law; and the council have -ordinances, authority to prescribe by general ordinance. such other rules and regulations as may be necessary to enable and to require such assessor to ascertain and properly assess all property liable to be taxed by said city, so that such assessment and taxation shall be uniform and equal, and the council may enforce such ment of rules, rules and regulations by reasonable fines to be imposed upon any one failing or refusing to comply therewith.

etc., by council.

-enforce

etc., by fines.

Assessment

books and

how dis

32. The assessor shall make two copies of his assessment books each year and extend the taxes in posed of, etc. each book and deliver the same, when completed and sworn to, to the city council, one of which shall be retained in the office of the city clerk and the other delivered to the city collector and treasurer taking his receipt therefor.

Liens for taxes, fines, etc.

-priority.

33. There shall be a lien on real estate within said city for the city taxes assessed thereon, and for all fines and penalties assessed to or imposed upon the owners thereof, by the authorities of such city including expenses for making sidewalks and streets, from the time the same are so assessed or imposed, which shall have priority over all other liens except taxes or dues due the United States and the lien for taxes due to the State, county, or district; and such lien may be enforced by the council in the same manner provided by law for the enforcement of the lien for county taxes. If any real estate within said city be returned delinquent for the non-payment of city taxes due thereon, a copy of such delinquent list -certified to shall be certified by the council to the auditor of this State and the same may be sold for city taxes, inter

-enforced; how.

-real estate delinquent.

auditor.

at-how and when sold.

manner,
as real estate

est and commissions thereon in the same
the same time and by the same officers
is sold for State taxes; and a return of such
made to and a deed executed therefor, if not
deemed, in the same manner and with like effect,
the return of sales of real estate sold for State
are made and deeds therefor executed to purchasers.

sales -return of

re- sales; deed.

as

taxes

shall be
amount
charged

at any

callector and treasurer.

-enforcing

34. It shall be the duty of the city collector and Duties of city treasurer, when the extended copies of the assessors books are completed, to receive a copy thereof, receipting to the council for the same, and it his duty to collect from the parties the entire of the taxes with which they are severally therein, and may proceed to collect the same time after the first day of August, and may enforce payment thereof by levy upon the personal property payment. and sale thereof of the person so charged with taxes at any time after the first of October next after said taxes are assessed; said taxes shall be a lien upon the -lien. property upon which they are assessed from and after the time the assessor's books are completed, verified and returned to the city council, and shall write the word "paid" opposite the name of each person who pays the taxes assessed against him and shall also receipt, etc. give to the person paying such taxes a receipt therefor: provided, however, that said assessor and treasurer-distraint. may distrain at any time for any taxes

assessed

against a person who is about to remove or who has removed from said city after such taxes are assessed, and the books returned as aforesaid.

He shall also. -authorized

other mon

moneys order- eys.
giving receipt

-account

re- kept.

open clerk, of books.

-inspection

out

-paying out

receive such other moneys of the city as he is author- to receive ized by this act to receive, and also all ed by the council to be paid to him, therefor to the parties paying the same, and shall keep an accurate, itemized account of all moneys ceived by him; and his books shall at all times be for the inspection of the mayor, council, city and to any tax payer of the city. He shall pay the money in his hands only upon the order of the money. council upon orders signed by the mayor and city clerk and keep an itemized statement of the money so paid out by him. He shall on or before the last meet-annual ing of the council in each year just before the expira- receipts. tion of the term of office of the mayor, and at such other times as the council may require, present to the council a full and complete statement of all the moneys with which he is chargeable or that have been

statement of

ments.

ments

com

of disburse- received by him and not previously accounted for, and shall at the same time, in like manner, furnish a plete statement, by separate items of all disburse-license tax. vouchers evidencing the made by him during such period, with his same. He shall receive all taxes upon licenses and receipt to the party paying the same by endorsement upon the permit granted by order of the council, or mayor as the case may be.

-commission allowed.

-duty upon

office.

his bond; conditions, penalty, etc.

He shall receive upon all moneys coming into his hands and paid out by him as his compensation for ceiving and disbursing the same such sum as may be fixed by the council not to exceed five per cent. thereof. He shall upon the expiration of his term of office expiration of turn over to the council all books and other property in his possession belonging to the city, except the money in his hands, which he shall turn over to his successor upon the order of the council as hereinbefore provided; and shall, before entering upon the duties of his office, execute a bond with good security payable to said city, in a penalty of not less than double the estimated amount of money that is liable to come into his hands each year during his term of office, conditioned that he will he will faithfully discharge the duties of his office and account for and pay over as required by law and the orders, ordinances, rules and regulations of the council of said city, all money which shall come into his hands, which bond shall be subject to the approval of the council. He shall be chargeable with all the city taxes, levies and assessments and money of the city which shall his hands and shall account therefor.

-with what chargeable.

License ordinances.

law applica

come into

35. The council shall prescribe by ordinance the time and manner in which licenses of all kinds shall be applied for and granted, and shall require the payment of the tax thereon to the city collector and treasurer before the delivery thereof to the person applying therefor.

Provisions of 36. The provisions of the twenty-ninth section of ble to licenses. chapter thirty-two of the code of West Virginia shall be deemed applicable to licenses of a similar character to those therein mentioned when granted by or under authority of the council of said city; licenses for the keeping of dogs, or other animals, shall also expire on the thirteenth day of April next after they are granted.

-dog licenses.

and Condemna

tion of real con- estate for

roads, public use. water

pur-proceedings.

con

37. The council shall have a right to institute prosecute proceedings in the name of the city for demnation of real estate for streets, alleys, drains, sewers, market grounds, city prison, works, electric light plant or other works, or pose of public utility. Such proceedings shall form to the provisions of chapter forty-two of the code of West Virginia, and the expenses thereof shall expenses. be borne by the city, except in cases where it is proper under said chapter to charge such expenses or any part thereof against the defendant.

38.

That the charter of the town of South Elkins Charter is hereby abolished.

and

abolished.

Existing or

day dinances, not

not

inconsistent, to remain in

-term and re- jurisdiction of

ap-being. officers in this

39. All the ordinances, by-laws, resolutions rules of the city of Elkins in force on the preceding the passage of this act, which are inconsistent therewith, shall be and remain in force. full force over the whole of the territory embraced in the boundary of said city as established by this act, and the officers in office in the city of Elkins at the time this act takes effect shall main in office until their successors are elected, or pointed, and qualified under the provisions of act; and after this act takes effect shall have jurisdiction over the whole of the territory embraced in the boundary specified in this act; but nothing in this act shall be construed or held to in any way affect or heretofore impair any of the bonds or obligations of said city of Elkins issued or contracted prior to the passage of this act, on the contrary, all such bonds and obligations shall be and remain in full force and effect just as though this act had not been passed, except that the whole of the taxable property of persons residing within the corporate limits of said city as created by this act shall be subject to taxation to pay and discharge such bonds and obligations.

--bonds, etc.,

issued, etc.

Corporate

and authorities of city to turn over

South Elkins,

property,

40. The corporate authorities of the town of South Elkins shall, before July first, nineteen hundred one, turn over to the corporate authorities of the of Elkins all corporate assets, including money, taxes, corporate license fees payable, and all other corporate property, etc., when to the council of the city of Elkins to be disposed of and to whom. by it as corporate property now owned by said city of Elkins is disposed of; and if said town of South -existing Elkins at the time this act takes effect has any out- obligations. standing_contracts or obligations proper for it to con

contracts and

Present coun

duties of as to first

election.

tract, including licenses granted, the said city of Elkins shall assume the same and carry the same into execution in manner, form and effect as contracted by said town of South Elkins.

41. The council in being in the city of Elkins at cil of Elkins, the time this act shall take efficct shall provide places for voting in the several wards in said city and appoint commissioners residing in each ward to hold and conduct the first election hereinbefore provided to be held, and shall pass all proper ordinances and orders to give this act full force and effect.

City of Elkins
succeeds to
what rights,
liabilities,
etc.

Ordinances abrogated

and acts repealed, what.

42. The said city shall succeed to all the rights, powers and responsibilities of the city of Elkins as they exist the day preceding the day on which this act takes effect, and shall enjoy such rights, exercise such power and discharge such responsibilities in the same manner as the same should have been enjoyed, exercised or discharged if this act had not been passed.

are

43. All ordinances of the city of Elkins as they exist at the time of the passage of this act which inconsistent therewith are hereby abrogated, and acts and parts of acts inconsistent with any of provisions of this act are hereby repealed.

all

the

(Substitute for House Bill No. 250.)

CHAPTER 152.

an

AN ACT to amend and re-enact sections twenty-six,
twenty-seven, twenty-eight, thirty-one and thirty-
two of the Charter of the City of Charleston, and
add section thirty-two a thereto, as amended by
Act of the Legislature of West Virginia, passed on
February twenty-third, one thousand eight hundred
and ninety-nine, entitled, "An Act to amend and re-
enact sections seven, eight. twenty, twenty-six,
twenty-seven, twenty-eight, thirty, thirty-two, thir-
ty-three, and thirty-four of an Act of the Legisla-
ture of West Virginia, passed on the thirteenth day
of February, one thousand eight hundred and nine-
ty-five, entitled, "An Act to amend and re-enact the
Charter of the City of Charleston, and to change
the corporate limits of said city, so as to include
Elk City and other additional territory."

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