USVI Public Records

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WE CAN' RENEW.YOUR @@, Send your order, broken lens or prescription through the mails. F. M. CONE.RO, St. Thomas, V. L PROCEEDINGS r ThE COLONIAL COUNCIL FOR ST. CROIX. (Continued from Saturday’s Avis.) SCH®DULES OR TAX-ROLLS TO BE FILLED. ‘Section 38. When the schedules con- taini~g the assesoments have been duly examined, verified, corrected and re- vised, as hereinbefore vprovided, the Seeretary shall cause the same or the tax rolls corresponding thereto, to be securely filed with appropriate titles and indexes, if necessary. No file shall con- tain the schedules or tax iolls of more than one assessment district, and when andorsed and signed by the Secretary as chairman of the Board of Rewiew and Equalization said schedules or tax rolis shall constitute the assessment file of the district to which it relates, in ac- cordance with which the tax provided by law shail bz levied and coilected; and shail be conclusively presumed by all courts and tribunals to be valid anr shall not be set aside or changed except by way of the correction of manifest error: Provided, That the Secretary as chair- man of the Board (f Review and Equali- zation, shall endcrse and sign upon each assessment file as ecorrected in accord- ance with the decision of said board a statement to the effect that the same is the assessment file for the district to which it relates, and said assessment file shall, when so endorsed constitute the assessment of property for purpeses of taxation for the year. FROPERTY, MANNER OF LISTING. Section 39. -1t shall be the duty of ihe assessor in making the assessment, or in revising tne existing assessment, to list such piece or parcei ol rea! estate separ- ately, and to give each its assessed value, together with a description of it, and the name and address of its owner, in so far as such inlormation can be obtained. Where the real property embraces aoih land and improvements, the assessed value of the land and of the improvea- ment shali be given scoparately, [he tax that is assessed for the current year, and for the three piior years, against each vpiece or parcei oi reai property in- ciuding any improvemenis that may be thereon, or inat may be subsequently 0 iUILX A NVIED placed thereon, shall constitute the first lien thereon, and shall be prior o all other liens whatsoever on said property, whether the said liens attach before or after the I'en of spid taxes: Provided, That said lien on cach piece or parcel of real property shsll only for the taxes due on such piece, or parce! of real pro- perty and improvements thereon. Kvery notice nf attachment for delinquent taxes, whether real or personal shall have the effect of a judgment against all of the property of the delinquent attached. and cvery lien herein created shall have th force and effect ofe an execution dul levied. NOTICE OF SALE FOR I'AXES. [n all cases where real estate is attach- ed and scld for the payment of taxes the Secretary shall notify all persors having a mortgage or other lien on said proper- ty of record of such sale and in such notice shall siate the date of the sale, the amount for which the property was sold, and such other facts as he may deem advisable. CORPORATIONS, ASSESSMENT O LEAL PROPERTY. Section 40.—The real property and al!l interest in real property of institutions, corporations and companies inccrporated undeir the iaws of the Municipality and of corporations, joint-stock and !imited jiability e¢ompanies not incorporated in the Municipality but engaged in the trensaciion of business therein, shall Le assessed in the assessment district in which said reai property is situated. Whenever so notified, the presideut, Girector, or local agent, of every such institution, corporation or company, shall furnish to the assessor of the assassment district in which such corporation or company shall cwn or possess any real property or any interest in real property, a true statement and valuation of zuch proparty or interest in such real vroperty and such statement and valuation shall be »ecompanied by the sworn deciaration of said president, director or iocal agent, similar to tne cath or affirmafion provid- ed in section twentyv-seven of U is titie, that the same is a true aund compiete list and full and fair valuation of al!l the real property and of every interest in real nroperty in sajd assessment district that is owned, held or possessea by said in- stitution, corporation or company. The assessor shall assess said property or interest, and send duplicate certificates of such valuation and assessment to the Secretary and to such president, di- rector or local agent. If the valuation made by said president director or io- ca: agent shall hzve been increased by the assessor, said institution, curpor- ation or company shail have the right of appeal to ‘he permanent Board of Review and HKqualifieation accorded to individuals by this Ordinance. ASSESSMENT OF PERSONAL PROPERTY. Section, 40 The personal property of institutions, corporations and compenies incorporated under the laws of the Mu- nicipality other than banking institutions having a share capital shall be assessed © to such constitutions, corporations and® companies by the Secretary in the man- ner provided by this section. The ae- tual present valud of the capital of such corporations shall ascertained by the Secreiary from the sworn deciarations of the president, director or local agent of such corporation as required by section forty and from such reliable informa- téon as the Secretary may have or se- cure, and the present actual value shall in no case be l~ss than the value of the capital stock and ktonds plus the surplus and undivided earning of said institu- tions, corporations and companies, nor iess than the market value of the real and personal property of said institu- tions, corporations and companies, - cluding in perscnal propertyrights, tran- chises and concessions. From the valu- ation thus obtained shall be deducted the total valuation of real property of said corporations, as ascertained in ac- cordance with the provisions of section 40, and the remainder shall be deemed to represent the personal property of said corporations for the purpose of taxation, APPEALS FROM VALUATION. Section 42.-1 f the total valuation of the capital of auy such institution, cor- poration or company, as reported by the president, director or local agent thereof,z” shall be increased, the Secretary shalino-' tifysaid president, director or local agent theresf and said institution, -corporation or coinpany have a right of appeal trom such valuation to the ®Board of Review and Equaiization: Provided, said in- stitution corporation or company shall file a nnti~ * protest with said board within uiween days of e sending of said notification. STATEMENT OF REAL PROPERTY. Section, 43.-Whenever so notified, the president director or Jocal agent of of every institution, corporation or com- pany incorporaied under the laws of the Muuicipality, and every corporation, joint-stock and limited hiability companss not inco.porated in the Municipality: but engaged in the transaction of busi- ness therein, shall deliver to the See- retary the duplicate statemen: of real property, and interest in real nroperty hereinbefore mentioned. together with a list and valuation oi all other property uwned, held or possessed hy said insti- tution, corporation or company: such property shali be listed in detail and the said list shall contain, in addition to the true and complete answers to such in- | rerrogatories as the Socretary may pro- pound, a stafement of the capital (and. of the par and market value of the shares of the carital, 1 said capital be divided into shares), the value of plant and machinery owned, the amount of