OCR Interpretation

Western Carolina Democrat and French Broad hustler. [volume] (Hendersonville, N.C.) 1913-1915, August 14, 1913, Image 8

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Persistent link: https://chroniclingamerica.loc.gov/lccn/sn91068159/1913-08-14/ed-1/seq-8/

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any or all officers or employees of the city for the faithful
performance of his duty.
- Section 28. No commissioners shall hold any other office
or employment uxiuer me wij, uacci mat ui wwa uj. vo
tary of the board o rcity treasurer, to which any salary, com
pensation or emolument is attached; nor shall he be eligible
for election or appointment to any office or employment un-.
der the city gvernment created by the board while he was a'
member thereof, or of which the compensation has been in
creased while he was such member, until the expiration of at
least one year from the time he has ceased to be such mem
ber; nor shall any commissioner or other city officer or any
employee of the city, be pecuniarily interested, directly or
indirectly in any work or contract or by the city; and if
any such persons shall be so interested, such shairrender the
contract void, and it shall be discontinued. ' .
Section 29. The commissioners shall meet in regular
" meeting at least once a month for the transaction of public
business, and at such other times as they shall be called to
meet by the mayor to consider only such matters as shall be
set forth in the.ca.ll; and, at the request of any two commis
sioners, the mayor shall issue such' call. At all meetings a
majority of the board shall constitute a quorum.
Section 30. The present mayor and commissioners and
other officers of the town of Hendersonville shall continue in
office until their successors are elected and qualified.
Section 31. The commissioners shall have power to levy
annually for general purposes, and for the purpose of pro
viding payment of interest and for a sinking fund on its
present or future indebtedness, an ad valorem tax on all
property within the corporate limits of the city, including
franchises granted by the city and solvent credits and mon
ey on hand, and upon all property taxed by the General
Assembly, not to exceed one dollar and fifty cents on every
one hundred dolllars appraised valuation.of said property.
Exempting nevertheless, public property held for public
purposes, places bona fide held for religious worship ; plaees
of burial not held for private profit; buildings and necessary
grounds used exclusively for the purposes of education, with
the necessary furniture and equipment pertaining thereto?
institutions of purely public charity; and twenty-five dol
, lars worth of household and kitchen furniture belonging to
each family or to any person living alone. .The commission
ers may also levy and collect from each male citizen between
the ages of twenty-one and fifty an annual poll tax not ex-
ceeding two dollars; ProvVlA. that all persons exempt from
the payment of a state poll tax shall also be exempt from
the payment of a city poll tax. If for any cause the com
sioners shall fail or neglect to pass any tax ordinance for
any one year, levying taxes for that year, then in that event
the tax ordinance for the previous year shall be in full f orse
A year shall be collected un
der the ordinance of the preceding year as fully as if the said
ordinance had been passed for the current year. .
Section 32. - The city shall have power to license, tax and
boarding houses, restaurants, markets, brokers, money brok
ers auctioneers and auction houses and stores or shops where
the principal business is selling good by auction, itinerants
1pt artf intilc
1 nierCXlallLS UA pCUUidO, januutvi.v) O
shops, dealers in second hand goods and merchandise of any
kind, and all other business or trade or occupations as may
be the proper, subject of police, tax or license regulation;
and may pass approprite ordinances with appropriate pen
alties for the enforcement or. collection of such tax, license
or regulation.
- Section 33. The assessor and collector of taxes during
the last week of May of each year shall make advertisement
at the court house door, at the city hall and in some news
paper published in the city notifying all persons who own
or have control of property subject to city taxation on the
first day of May to return to him or before the last day of
June a list of their taxable property. Said lists shall con
tain a full and true statement of all property taxable by the
city, and the tax collector and assessor is required to admin
ister the following oath to the person making out such re
turn: "I, A. B., do solemnly swear that the tax return made
out and signed by me contains a full and accurate list of all
the lots in the city, of all personal property subject to taxa
tion, and of all stocks, bonds, income, solvent credits and all
ether property subject to taxation by the state or ordinance
of the city belonging to me (or to C D. for whom I am au-.
thorized agent to make a tax return for him), according to
the best of my knowledge, information aria belief. So help
me God." From the returns so made the assessor and col-
iecfor of taxes shall within twenty days after the expiration
of the time for taking said list, make out in a book kept for
i ii,l;rto1 nf all nprsnns nnrl owners
max purpose an aipuaucwtat nou
of property who have so made their returns in the sameman
ner as tax lists are made out for the collection of state taxes,
and he shall copy in said book 'the assessments made by the
township, assessors of all property within the city limits.,
which assessment may be revised, corrected or amended by
the commissioners.
Section 34. The assessor and collector of. taxes shall with
in thirty days after the return of the tax list make out, to
the best of his knowledge and belief, by comparing his book
with the returns made by the township assessors, and by dil
igent inquiry, a list of taxable polls arid taxable property in
the city which has not been returned according to his list;
and the person so listed shall forfeit and pay a sum fixed by
the commissioners not exceeding twice the amount of his
tax, which penalty may be recovered as other fines and re
alties imposed by the commissioners in a proper action or
proceeding before the mayr or any justice of the' peace re
fiidina'.in, the oAtv. - -
Section 35. When the assessor and collector of faxes shall .
have furnished the assessment Toll, and the same shall have
been revised and corrected by the commissioners, the com
missioners shall proceed to.levy the taxes on such subjects as "'.
they may chose and shall place the tax list in the hands of :
the collector of taxes for collection, who shall complete-the
. same on or before the first day of January ensuing, arid shall
. pay the moneys as, they are collected to the city traesurer.
Section 36. The fax collector of the city of Henderson
ville is hereby clothed with all the powers incident to the
office, of tax collector for Henderson, county to" enforce the
collection of taxes due the city, and shall have all the rights,
remedies and actions, distress and powers of ..sale, as to pro
perty and persons or subjects of taxation as 'the' county tax
, collector has for the collection of taxes in his office; and shall
' proceed to collect the same in like canner; and as to the
sale of property and enforcement of the collection of taxes
the city shall have the same rights as the county of, Hender
son has under such proceedings and actions and sales by the
county tax collector ; and the persons whose .property may
be sold under such proceedings shall have the same rights
af redemption, as are applicable to property-sold for taxes?
by the county tax collector. ;
Section 37. Conveyances by the city tax collector of pro
perty sold by him. for taxes shall be similar to conveyances
made for a like purpose by the county tax collector, and shall
have a like force and effect.
Section 38. The commissioners shall constitute a board
of appraisement or equalization, and it shall be their duty,
carefully to examine the tax lists herein provided for' and to
hear complaints of any property owner and to examine wit
nesses with the . view and . purpose of equalizing the tax
values upon property by the tax assessor, and shall have
power to increase or lower the valuation placed upon proper
ey when in their judgment, after fair investigation, the same
are incorrect. Provided, .. no valuation shall be increased
without due notice to the owner of the property and an op-:
portunity has been given to be heard.
Section 39. The. commissioners shall preserve the annual
tax lists, and shall immediately after its approval cause a
copy of so much thereof as may be required for the use of
the assessor and collector of taxes. The said copy, amended,
madified or changed, as herinbefore provided, shall be deliv
ered to the assessor and collector on or before the first Mon
day of September of each year, and he shall receipt for the
same. The treasurer shall endorse on said copy a norder to
said assessor and collector of taxe's to collect the taxes there
in mentioned, and such order shall have the force and effect
if a judgment and ! execution against the real and personal
property 'of the persons charged in said copy; Provided, that
said order shall be made by the commissioners in case the
treasurer be not a member of the board of commissinrs.
Sectin 40. . Whenever it shall appear to the commissioners
that property has escaped taxation on account of the owner
failing to list the same, or for any other reason, it shall be
their duty tn otify the owner of such property to appear be
foret the board, at a time and place mentioned in the notice;
and show cause why the owner of the property should not be
charged with the tax on said property for, the time it escap
ed taxation. At such time and place, the commissioners
shall hear and determine the matter; and if they find that
the property was liable for taxation and was listed, they
shall direct the treasurer to enter upon the books against
the owner of said propety the taxes due for the years or
time it escaped taxation, and the taxes thus levied shall be
charged to the assessor and collector of taxes, and shall be
collected as other taxes against the owner who failed to list
such property.
Section 41. From the decision of the commissioners the
owner o fany property so assessed may take an appeal to the
superior court, and the collection of such taxes shall be stay
, ed during the pendency of such appeal if the appellant shall
give a good and sufficient bond to the city in at least double
Lar?nthe taXeS aSSCSSed against him in se less
than fifty dollars, conditioned that he will pay the city all
Section42. All levies of ad valorem ' taxes heretofore
fPl y the 0wn of Hendersonville and all assessments
heretofore made, and assessment rolls placed in the hands
of the assessor and collector of taxes for collection are here
by vaidafed, and the same shall be legal in the city of Hen
dersonville, regardles of any irregularity that may exist in
ner "! iDg r returaie assessment rolls.
nlvtni V md'eS f CUeCting taxes as this acf
provided all taxes due the city, general or special, and al
a sessments fo rany improvements, maybe collected by a
and ,n V m CWt haVin isdition of hte amount;
court TlDS r U f?recl by the propel
court. The assessment rolls of taxes and assessments shall
be prima facie evidence of the correctnes thereof. In any
wlereit7! the CoUecti6n y delinquent ta j
where it shall appear that the description df any property in
property, the city shall have the right to set up in its plead
ings a proper description of the property intended to be al
th' Same' and its judgment
toreelosmg its tax hen upon the same.and personal judg
ment agamst the owner fo rsuch taxes, the same as if the
property had been fully and accurately described on he
assessment rolls.
SectioH 43. The personal property of all-persons Towine
the CUy U hrreby made 1!able for all said taxes!
S;irt"v,a Tch be due n r"ai - persnai
section 44. The commissioners are authorized and em
powered to provide for an allowance of three per cent, off all
Mva orem taxes levied by the city when the same are paid
m full m the month of September after they are payable, '
two per cent when paid in full in the month of October ; and :
one percent when the same are paid in the month of Novem
ber ; or any amounts less than those herein mentioned, but in
no case any greater amounts. ' v ;
Section 45. In addition to subjects listed for taxation
the commissioners may levy a tax on the following subjects,
the amount o which when fixed shall be collected by the tax
collector immediately, and if the taxes be not paid on de
mand, the same may be recovered by seizure arid sale of thV
articles upon which the tax is imposed, or the articles which
.constitute the subject matter of tlTe trade or business taxed,
or any oheer property which may. be found within the state,"
- mm All i tin PTfl n t 'in prrbn nts nT rPf?r?lo.-na
- ; the city, except those who are exempt by law; bowlin
leys, billiarcl tables, pool tables, bagatelle tables,, or suclfiv
tables or keepers of eating, houses or restaurants, fish n
. 4 vegetable or fruit stands, circuses which may exhibit in 1"
city or within one. mile thereof j theatrical plays,, concerts
operatic performances when performed by itinerant pla r
' slight of hand performances, rope walking, tumbling
dancing, wrestling :dr boxing matches,' menageries; on e
show; or exhibition of any hind, except when given only f 0
' chtritable purposes or when no charge is made for admiP
. ' sion; exhibitions of any kind: for pay or reward in the city
or within one mile thereof ; omnibuses, drays, express w J
- ons, carriages, buggies, automobiles, and other vehicles for
hire ; and on all such other subjects upon which a tax is not
prohibited by law where the cOmmissioriers deem it wise to
. levy and collect a tax the amount of which shall be fixed b
the commissioners, but in no case in excess of one thousand
v ' dollars.' 5' ,v';;'.-v. :
Section 46 Taxes may be levied and collected on all pro
perty, ,trades, professions, franchises, licenses, and other
subjects of 'taxation is provided by the constitution. A- -any
person carrying on or practicing any business, trade or
profession for which, a license tax is required without a
license shall be guilty of a misdemeanor. No license taxi
shall exceed one thousand dollars.
Section 47. The commissioners shall have power to fund
or refund by ordinance or resolution the whole or any part
of any of the existing or future debts of the city, by aequir
mg and cancelling the evidences thereof, and to issue in
iieu the erof, registered or coupon, baring interest at a rate
no greater than provided for in the original indebtedness
and at no geater rate than six per cent per annum; and ti
this end they may apply the -sinking fund belonging to anr
series of bonds so refunded, and may retire any bond by
using the sinking fund thereof . ,
Section 48. The commissioners may authorize the exhu
mation of any dead bodies now in any churchyard in the
city, and permit its reinterment in the city cemetery.
Secton 49. The city shall maintain an efficient police
force, the number of members, their compensation, duties
and designations to be determined by the commissioners.
Section 50. The commissioners may elect , or employ an
efficient health officer, selected from - the practicing physi
cians resident in the city; prescribe his duties, fix his com
pensation, and delegate to him the authority they deem pro
per. :
Section 51. All ordinances, orders or resolutions of the
town of Hendersonville now in force and effect shall remain
in full force and effect for the city of Hendersonville unr.'I
repealed or modified.
Section 52. This act shall be deemed a public act, and
judicial notice shall be taken theerof by the cour's without
the same being pleaded or read in evidence.
Section 53. If any part, articles, section or subdivision
of this act shall be held unconstitutional or invalid, such
holding shall not be construe so as to invalidate or impair
the remainder of the act or any part thereof not valid.
Section 54. From and after the ratification of this act
the same shall thenceforth he thecharter of the city of Hen
dersonville, anl all laws now constituting the" charter of the
town of Hendersonville, and affecting the government there
of, except as to acts already performed and all contracts,
rights or liabilities, and all laws inconsistent with or coming
withn the purvew of. this act, including chapter (JCW of the
acts of the General Assembly of one thousand eight hundred
and forty-six-forty-seven, arid all acts amendatory thereto
are hereby repealed in so' far as they may affect the city of
Hendersonville; and all property, rights, liabilities or obli
gations of the town of Hendersonville shall, accrue to the!
city of Hendersonville in as full and ample a manner as if
the same of the corporation had not been changed.
Section 55. This act shall be in full force and effect from
and after its ratification.
.In the General Assembly read three times and ratified
this the 6th day of March, 1913.
. e President of the Senate.
Speaker of the House of Representatives.
Examined and found correct, m
BARBOUR, For Committee.
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9 Tk e i
.ens oOToras
$4.00 Oxfords - - $3.00
$3.50 Oxfords - - $2.50
$3.00 Oxfords - - $2.25
M. M.
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