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86
REVISED ORDINANCES.
men shall carefully examine the same ; and when the report shall . have been approved, and such approval entered on the minutes, ^11 warrants paid by the Treasurer shall be stamped, or otherwise marked cancelled, and shall be filed and preserved by the Secretary.
Sec. 41 He shall pay out money only upon the warrant of
*	the Mayor, countersigned by the Secretary, approved by the .chairman of the Finance Committee and endorsed by the City Collector. He shall monthly, at the regular meetings of the Board of^fayor and Aldermen, make a true and correct statement or report of all moneys received by him, for licenses, taxes or from other sources of revenue, for or on account of the city, and show the general condition of the Treasury ; he shall post up two copies of said statement or report, one of which to be 011 the City Hall door, and the other at one of the most public places in \ the city.
•	*	—————_____
CHAPTER IV.
Ik. Relation to thi Lkvt and Collection of Taxes.
ARTICLE I—Assessments.
Sec. 42. That the fiscal year shall begin on th'e first day of February in each year.
Sec. 43. That under section one of said act it shall be the duty of the City Assessor and Collector as soon after the commencement of the fiscal year as practicable, to have made assessment rolls for the assessment of real and personal property in said city, the land roll to be made separate from the personal roll, two of each to be made, the same to be properly ruled and headed for the entry of the following items: •
The ro^s for the assessment pf personal property, the name lowborn any property shall be taxable; number of cattle, number of horses, number of. mules, number of sheep, number of carriages or other wheeled vehicles, pianos, organs, melodeons, pis-*tols, dirks, bowie knives, sword, canes, guns over one,'watches, jewelry, gold and siver plate, with a separate column for the value of each, amount of money employed in manufacturing, amount of money employed in merchandise, amount of money on hand or deposited or loaned; amount of indebtedness deemed probably collectible, amount of bonds, or other forms of indebtedness held by him; amount of household furniture; amount of stocks or shares in any corporation or company not otherwise listed, amount of all other personal property not otherwise enumerated, and amount of tax.
The land assessment roll shall be properly ruled and. headed for entering the following items:	Name of owner; number of
r lots front or rear, in what district; number and value of taxable ^ property: value of city property; value of property held by State--
LKVY AND COLLECTION OF TAXK8.
37
as:
for taxes, and amount of tax. The cost of printing said rolls to be paid for out of the city treasury after^allowance by said board.
A copy of each of said rolls the said assessor and collector shall deliver to the Secretary of the city, to be used by him as hereinafter directed.
Sec. 44. Between the said first day of February and the first % Monday in June in each year, said Assessor and Collector shall ssess all the property, real and personal, subject to taxation in . kid city; he shall set down on said personal assessment roll in the appropriate columns, the names in alphabetical order,/of the taxable inhabitants of the city, each item of taxable property, value of same and amount of tax; and he shall set down on the land roll all real' estate, the name of the owner, commencing by front lot number one on the northern boundary in Ward number one, and when the front lots [in said Ward are set down, thence by setting down the rear lots in said Ward number one, commencing by lot number one on the northern boundary in said Ward, and so on through all of said Ward; each lot commencing on the northern boundary of each Ward in said city shalf'be lot number one; the value of each of said lots and amount of tax thereon. Said Assessor and Collector shall cjarefully add tip each of the columns on said assessment rolls, and the sums from each# page shall be carried forward to the last page, and the aggregate sums accurately added up and ascertained.	. .
Sec. 45. Said Assessor and Collector shall cause to be printad lists as follows:	.	V
List of taxable property in the city of Bay St. Louis of	.
on the 1 st day of February, 188..
Number of	cattle (over two cows and calves).	.. .valued at
“	horses...................................	“	$.......
“	mules....................................	“	8 ...
“	sheep (over ten head)...,................
“	carriages and other wheeled vehicles.	“	S-..
“	pianos, organs, melodeons........................	“	8....
“	watches..................................	“	$....
Jewelry..........................•............1........_	“ • $• •.:
Gold and silver plate..................................' ‘	“	$...-.
Number of	guns (over one) .........................	“	$ •.
“	pistols, bowie knives and sword canes	.	“	$ ...
Amount of capital employed in merchandise or manufac- ; .
turirtg.......................................................,$••••
Amount of money on hand or on deposit or loaned..................$ ...
Amount of indebtedness to party assessed, which he regards
as probably collectible ...........................'..........$....
Household furniture (oyer 8250 in value).........................
Amount of bonds, certificates, warrants, scrip, or other ' form of indebtedness of the State, or any county, city,' town, village, board or body capable of being a debtor, held by the person rendering this list...........................8.