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- ® » Publication. N accordance with request of Mr. l FRITZ DANIELSEN »f St. Thomas, the Dealing Coart has today taken over his estate as bankrupt. . - All pers-ts having claims against said estate are hereby requested to file such claims with this Court within thee months from date. The Nealing Court of St. homas and St. John, June 22, 1921. . : THIELE. Judge. ®. Going to the Races’ PLAN !0 GET YOUR AT THE Red Cross Booth SANDWICHES COLD DRINKS ICE CREAM CAKES SOUVENIERS Management of « Christiansted Branch Santa Cruz Chapter American Red Cross. DD ~ o PROCEEDINGS OF THE FOR SBT. CROIX ~ (Continued from yesterday’s Avis.) Item 4. | Colonial Council Bill No. 4. | Introdietion of and Ist Discussion on Cnlonial Council Bill No. 4. draft of an ordinance, introduced by Gov- ernment, providing for assessment, levy and collection of taxes upon | real and personal property. The billreads as follows: 5 AN ORDINANCE | Providing for the Assessment,§Levy and | Collection of Tawes upon real and person- | al Property. | Be it enacted by the Colonial Council | for the Munieipality of ~t. Croix: | ASSESSMENT OF PAYMENT. ! Section 1. —Far the calendar year be- | ginning the first day of January, nine- | teen hundred and twenty-two and end ing the thirty-first day of December, nineteen hundred and twenty-two, and for every succeeding calendar year, 91 CHRUEX A vie there shal be assessed, levied and col- lected by the Munigipality, for the purrose of providing, Municipal reve- nues RATE a tax of prot less than one percent nor more than two percent, as fixed annually by the Governor, to be ascertained as hereinafter provided, upon the assessed value of all real and personal property in the Municipality not hereinafter exempted from taxation. EXISTING LAW. | (). There shall be no assessment of taxes made under existing law after the assessment covering the cilendar year | nine hundred and twenty. DISPOSITION OF PROCEEDS. | (b). The proceeds of this tax and | the taxes upon property heretofore levied under any tax law, including all sur | charges, shail be covered into the Coloni- | al I'reasury. | REALTY. | Section 2. —Taxes assessed upon real | property shall be a first lien thereon | until the same are paid. ; PERSONALTY. ; Section 3.-—Taxes assessed upon per- | sonal property shall be a first lien upon | the personal property of the person to | whom assessed until the same are paid. REIMBURSEMENE TO AGENT OR REPRE- | SENTATIVE. ? Section 4.—When the oroperty is as- sessed to any person as agent for anoth- | er, or in a representative capacity, such | person shall have a lien upon such pro- | perty, or any property of his principal in his possession, for the taxes thereon, until he is indemnified against the pay- ment thereof, or, if he has paid the | taxes untii he is reimbursed therefor: PRIORITY. Seciion s.——All general taxes due the | municipality shall be a first lien on the | real estate on which levied and shall | tat.e priority over all “ther encumbrances | and liens thereon. PRIORITY OF SPECIAL ASSESSMENTS, Section 6.——All special ~assessments, | regularly assessed and levied by the | municipality, duly authorized shall be a | lien on the reai esiate on which assessed, | as provided by the law or ordinance au- | thorizing the same, but shall be subject to the general taxes mentioned in the | last preceding section. z ASSESSORS, HOW APPOINTED. | Section 7.—There shal be appointed | by the Governor a Tax Assessor for each Municipality who shall be a registered elector of the Municipality for which he is appointed, and whose term of office shall be for two years, and who snall be eligible fer re-appointment. DUTIES OF ASSESSORS. Sectison B.—Each assessor shall upon actual view, list, vaiue, assess and return all property subject to taxation in the as- gsessment district for which he is appoint- ed Kach assessor shall have ascess to the records of the registrars of proper- . ties and shall report on all alienations of |, property subject to taxati~n and shall appraise and report on the estates of decedants and secure the full payment of the inheritance tax on legacies. OATH AND BOND OF ASSESSORS. Secrion 9.-—fach assessor before enter- ing Ipon the duties of his office shall take and subsecribe an oath to perform well, faithfully and impartially the sever- al ducies of his office and shall execute a bond to the municipality witn good and sufficient sureties, to be approved by a Judge of the District Court, in such sum as shail equal twc and one half percent of the total taxes tnat may be annually eollected in nis assessment district; but Il DO ease shali the amount of the bond # be less than five thousaud dollars. INJURED PARTY MAY RECOVER ON THE BoND The Municipality or any peason ag- grieved or injured by the wilful neglect of duty of an assessor may recover apon such bond c¢r bonds the amount lost to lhe municipality or person on. accouut of such neglect of the assessor together wit . ithe costs of the suit. U _MPENSATION FOR ASSESSORS. Section 10.—The compensation of each assessor shall be such as may be deter- mined by the Governor but not to exceed fifteen hundred dollars per year. . VACANCY APPOINTMENT. Section 11.—In case the office of an assessor in any assessment distriet shail become vacant, the Governor shali ap- point a person to fill such vacancy who shall quality as herein before provided. ""SECRETARY’’ DEFINED. Section 12.--The word ‘'Secretary’’, as used herein, shali be construed to mean “‘Government Secretary’’ within the Municipality of St. Thomas and St. John; and “‘Despatching Secreiary’’ within the Municipality ot St. Croix, SECRETARY TO DIRECT ASSESSOR. (a). For the purpose of directing the - work of the assessment of property, ) the preparation of the tax rolls and tax receipts corresponding thereio and the collection of the taxes, the Sec- retary, -in addition to his other du- ties, shall have all the powers con- ferred upon assessors and such other powers necessary for :he direction and supervision of the assessment of proper- ty. And it shall be duty of the Secre- tary to cause to be prepared the neces- sary books, blanks and other forms required for prosecuting the work of revising and keeping complet the assess- ment of property as provided by this - Ordinance and to publish such instrue- tions as may be necessary ror the guidance of tax payers and for the instruction “of assessors; and to cause to be prepared complete schedules for the assessment