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Levy and col-
lect special
tax.
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to levy and collect a special tax not to exceed fifteen cents
on the one hundred ($100) dollars on the assessable prop-
erty of the said city to meet the interest on the bonds of
the said city and to provide a sinking fund for the redemp-
tion thereof at maturity.
TAXES — LIEN.
152. And all such taxes, when so levied, shall become
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Taxes — Lien.
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from the date of the levy a lien on the property of the
party against whom the said tax may be charged, whether
the said party may be a corporation, co-partnership, indi-
vidual, married woman, infant, insane woman, resident or
non-resident of said city or otherwise.
WHEN LEVIED.
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Tax collector.
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ing in the month of May, in each year, elect a tax collector
to serve until the ensuing year, or until his successor shall
have been elected and qualified, in whose hands shall be
placed for collection all taxes, water rents and assessments
of every kind levied by said city, or under authority thereof.
Immediately upon election of such tax collector he shall
give a bond to the Mayor and Councilmen in the sum of
eight thousand ($8,000) dollars, with surety or sureties, to
be approved by the Mayor and Councilmen, which said bond
shall be liable for all taxes, water rents and assessments of
all kinds placed in the hands of said collector, whether col-
lected or not, unless he shall satisfy the Mayor and Council-
men that the same are uncollectible, and he shall make a
list of such uncollectible taxes, water rents and assessments
before the expiration of each year, and ask the Mayor and
Councilmen to declare the same insolvent. And he shall on
the tenth day of January, in the year in which he was
elected, or immediately thereafter, take proceedings to
collect by law all such taxes, and he shall collect
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