said, to prison, there to remain until the costs theretofore incurred, and the expense of said imprisonment shall be fully paid.

Passed by the board of aldermen, May 11, 1835.

APPROVED, May 14, 1835.

JAMES P. SPENCER, President.

JOHN F. DARBY, Mayor.

THE REVENUE AND TAXES.

An ordinance regulating the revenue and taxes of the city.

6. Assessor to return assessment list within forty days.

7. Meeting of board of aldermen to be called after return of assessment list-board to sit as

§ 1. Be it ordained by the mayor and board of aldermen of the city of St. Louis, That it shall be the duty of the board of aldermen, in the month of March in each year, to nominate, and the mayor to appoint a suitable person to be assessor, who shall perform all the duties which may be required of him by ordinance, resolution or order of the board of aldermen.

§ 2. That the assessor shall receive as a compensation for his services as such, out of any moneys not otherwise appropriated, the sum of two dollars per day for each and every day he shall be actually employed in making and completing the said assessment.

§ 3. That the assessor so appointed, shall proceed within thirty days from the time of his appointment and qualification, to make a regular assessment of all the taxable property hereinafter enumerated, and that he make a complete return of such assessment to the register of the city, within forty days thereafter.

§ 4. That all property liable to taxation, as aforesaid, shall be assessed to the person owning the same, on the first day of April, in each and every year.

5. That the assessor shall proceed to assess the following property within the limits of the city, to wit: all vacant lots, houses and lots and out lots, all distilleries, breweries and tanyards, all slaves, horses, mares, geldings, asses and mules of the age of four years and upwards, and all neat cattle above the age of three years, all vehicles of pleasure or convenience, all watches and appendages, and all household furniture, where the value thereof, belonging to any individual, shall exceed the sum of one thousand dollars, excepting from such assessment such household furniture, watches and appendages, and vehicles of pleasure or convenience, as are kept for sale by the regular trader or manufacturer thereof.

§ 6. That the said assessor shall, within forty days after his qualifying as aforesaid, make a return of property, the nature or species whereof is mentioned in this ordinance, describing in his said assessment list, the street or streets on which any real estate by him assessed lies, together with the number of the block, and the number of the house, (if any) in said block, and the names of the owners, and also the name or names of the person or persons owning or possessing any personal property made taxable by this ordinance, together with a description of such property, and the amount at which the same has been assessed. And it shall be the duty of the said assessor, to return, at the same time, a list of all able-bodied free male persons above the age of twenty-one years, and under the age of forty-five years, who shall pay a poll tax of thirty-seven and a half cents each.

§ 7. That after the return of the assessment list, as aforesaid, the mayor shall call a meeting of the board of aldermen, to hear and determine all appeals from the assessment of said assessor, and he shall also give notice, by a publication in the newspapers of the city, of the time and place of hearing such appeals, which notice shall be at least fifteen days before the meeting of the board. And the board of aldermen having decided upon such appeals, and corrected the list accordingly, shall declare the per centum to be collected thereon; and the list so corrected, shall be certified under the seal of the corporation to be the tax list of the current year, and being signed by the president of the board, and attested by the register, shall be sufficient authority for

the city collector to collect the sum or sums charged to each individual therein.

§ 8. That the holders of propery within the limits of the city, shall deliver to the assessor, upon oath, (if required,) a list of their property made taxable by this ordinance; and upon a failure or refusal to give in such lists, it shall be the duty of the assessor, upon discovery of any property, other than that thus given in, to assess the same to double the value thereof.

§ 9. That it shall be the duty of the assessor of the city of St. Louis, for the year one thousand eight hundred and thirty-five, and in every second year thereafter, to take a census and enumeration of all the inhabitants of this city, distinguishing the free white males from the free white females, and the free persons of color from slaves, and those bound to service for a term of years, and shall designate in separate columns, those under ten years of age, those of ten and under eighteen, those of eighteen and under twenty-one years, those of twenty-one and under forty-five years, and those of forty-five and upwards.

§ 10. That the said assessor shall take the said census and enumeration in such manner as to show the number of the inhabitants, in each and every block within this city separately, and in each and every ward thereof, as they now are, or may hereafter be laid off, and shall 'designate each block by the number thereof, as laid down on the plat of the city, and also by the names of the streets bounding the same, and shall also set out in figures and in words at length, the total number of persons in each ward, and also the total number within the limits of the city.

§ 11. That it shall be the duty of the assessor, within sixty days after he shall have been qualified as such, to make to the mayor of the city a return of said census and enumeration, subscribed and certified by him; and it shall be the duty of the mayor to cause the same to be laid before the board of aldermen, at the next meeting after he shall have received the same.

CHAPTER II.

Of the Collector.

SEC. 1. Collector, when and how appointed-to take oath and give bond. Compensation--penalty 2. Duties of collector in relation to tax lists.

3. Taxes unpaid, collector how to proceed.

4. Collector to make lists of sales made for taxes.

8. Collector paying over, to state on what account the same has been collected.

§ 1. Be it further ordained, That the board of aldermen shall yearly appoint a suitable person to the office of city collector, who shall, previous to entering on the duties of his office, take an oath, faithfully to discharge the duties of his office, and enter into bond, to be approved by the board, in a sum sufficient to secure all moneys which may be collected by virtue of his office of collector, which bond shall be made to the mayor, aldermen and citizens of the city of St. Louis, for the use of the same, and conditioned that said collector will faithfully discharge the duties of collector of the city of St. Louis, and pay over to the city treasurer, all moneys by him collected, at the times when by ordinance he is required to pay over the same. The said collector shall receive as a compensation for his services, at the rate of two and a half per centum on all moneys by him collected and accounted for, as aforesaid, whether in cash, auditor's warrants, or refunding certificates: and upon the neglect or refusal of the collector to pay over or account to the city treasurer, for any money by him collected, according to the provisions of this ordinance, such collector, being thereof convicted, shall pay to the use of the city, five per centum per month upon all sums by him collected and not accounted for.

§ 2. That the collector shall, within ten days after receiving his collection list, give notice in one of the newspapers printed in the city, that the taxes for that year have become due and payable, and which notice shall be published for two weeks successively, and shall state the place at which the said taxes will be received by him; and if any person shall not attend according to such notification, it shall be the duty of such collector to apply once at the dwelling house of every such person, or his or her agent, and there demand the taxes payable by such person, and if the taxes shall not then be paid, or within ten days thereafter, said collector shall proceed to collect the said taxes by distress and sale of the goods, chattels, and effects of such delinquent, excepting from such distress, the arms, accoutrements, necessary wearing apparel and bedding of such delinquent and his family, and upon the payment of any tax, the collector shall give to the person making the same, a receipt for said tax.

§3. That whenever the taxes aforesaid, or any part thereof, shall

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be unpaid, and sufficient goods, chattels, and effects, cannot be found to satisfy the same, the collector shall cause notice to be given to all delinquents or their agents, by handbills, (printed or written,) put up at six of the most public places in the city of St. Louis, containing a list and complete description of all property upon which a tax remains due and unpaid, the name of the person to whom charged, and the amount of the tax, or such part of the same as remains unpaid, and notifying such delinquents, that unless the taxes on said property, together with six per centum on the same, for the use of the collector, be paid on or before a day therein mentioned, which shall not be less than thirty days from the day of setting up such notices, the property therein mentioned will then be sold, at the court house door of the county, to satisfy the taxes due thereon, and ten per centum in addition thereto; and for all delinquencies in the payment of taxes on real estate, due by non-residents, the notice aforesaid shall be published in one of the public newspapers printed in the city, for thirty days previous to the day of sale, and the same proceedings shall be had as above provided; and if the taxes on any lot or parcel of ground, with six per centum aforesaid, be not paid before the day appointed for the sale thereof, the collector shall sell, at public auction, at the time and place in said notice mentioned, so much of each lot or parcel of ground, as will be sufficient to pay and satisfy all taxes due and unpaid thereon, with the addition of ten per centum on the same, for the use of the collector; and if any lot or parcel of ground thus taxed and offered for sale, cannot be sold for the amount due thereon, with the additional per centum, the collector shall bid them off to the city; and where part only of, a lot or parcel of ground shall be sold, the same shall adjoin one of the outlines or corners of the lot or parcel of ground thus taxed, so as not to include an improvement, if to be avoided, and a designation of the part so sold, shall be made by the collector at the time of the sale; and the said collector shall deliver to the purchaser, (or to the register, if bought for the use of the city,) a certificate of such sale; and from and after the time of such sale, the lots and parcels of ground so sold, shall be assessed, and the taxes paid by the purchaser.

§4. That it shall be the duty of the collector, immediately after each sale for taxes, as aforesaid, to make out a list of sales by him made to individuals, (or to the city,) specifying the name of the person to whom sold, describing the property on which the tax was unpaid, and the part sold, (as particularly as is in the list of the taxable property to be