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03-11-12Delray, Florida, Mareh 11th., 1912. Meeting called to order by Clerk Blackmer. 7 ~' i Roll call with the following present; Ald. Anton. Aaok- erman and wnepper. Moved and seconded that Ald. Anton ant as President pro Tem. Carried. Minutes of meeting of February 26th. were read and approved. Clerk presented reports of ofYiaers for the month of February and bills Yor fees eta. Moved and seoonded that bills and reports be snbmitteQ to the Finance Committee. Carried. Clerk-presented b111 of Atty. H. Z. Bnseey of ~ 30.00 for legal servioet and typewriting. Moved and seoonded that this bill be referred to the Finanoe Committee. Carried. Clerk reports that Finance elem. has approved b1118. Moved and seoonded that reports be aooepte8 and bills paid as approved. Carried. Ord. Com. presented an ordinance on spitting on etreeta,~ etc. and recommend its passag®, Mot3©n by 61d. ltaokerman seconded by Ald. Wnepper, that the ordinance be pttt an ~s first reading, by title only. Carried. BQ©tion by Ald. Cation, seoonded by Ald. ~Ptieppper that Ordinance oa ~®3~jr~~ai~d*~4lolleotion of Taxes be put on 3~6s second reading andfinal paseage,,Csrried. t` AN ORDIIQASCE providing for the assesoment lsv; a~sd eolleotion of Taxes in the Town of Delray, Palm Bsaeh d'9~utt7s-.; Florida. BE IT ORDAINED BY THE T09VA COtT$CI7, OF THE TOw1t OF DEhRAY, FT,ORIDA: See. 1. That all real and personal property in the Town of Delray, and all personal property belongins to perso~as residing in said Town, shall be snb~eot to taxation in the manner hereinafter provided. except such property as 3s eapxessly exmmpted from taaation by the laws of the Stitt of Florida. Seo. 2. Reap ro~erty, for the purpose a~ taxation, s}~.~,1 be oanetrne~ to 3nalnde leads and bniZdin~s~, f3att~res and other, 1mpr9vements .th®7~eon, and the fe:Cmloi„ ;,. estate, whey need herein. shall be oonstrge a8 ha~~t~-: same meaning as the term real property. Seo. 3. The. terms er}is th ro ar aa3 rso aM used herein, shall ve the same meanng,~na s the purpose of taxation, be oonstrnt~ to ~nt3rold• s~ @~o and ahattel~, monegs and offeots, all brats and vasse],R,dssil debts. due or to ~eoome due from aai~ent deb~txs, wha!lfte~t en aooaunt, contract, note or etherwiet, a22 7:1b stoa]te tr S S or shares in all incorporated or uninoox~porated companies. All real and personal property shall be subject to taxation on the first day of January of each year, and this ordinance shall create a lien upon such property for the purposes thereof superior to all others, eacept state or county rases, which lien in addition to the provisions of this ordinance for the collection of taws on personal property may be enforced by snit in equity. Sea. 4. Every word in this ordinance importing the aixyEu],ar number only may extend to and embrace the plural somber, and every word importing the plural number may be applied and limited to the singular number; an$ every word importing the masculine gender only may be extended and applied to females and corporations as well as melee. whenever the word oath is nAed in this ordinance it may be held to mean affirmation, and the word swear as. herein need shall ~e h~a to include affirm. Sec, ~. Between the first day of .January and the first day of July in each year, the Tax Assessor shall saoertai7s bar diligent inquiry, the names of all tenable persona az~d aer.. porationa in this town., and also all their taxable ppre erty and all taxable real estate therein, owned on the firs day of January of each year, and make out an aseeaamsmt roll of all such taxable property. The Assessor shall remaim im his office at least one day in each week from. the firaS e~ BQarch to-the first of July of each year, to receive tea returns, and ten days prior to the first day of miarah he shall give notice in a newspaper published in the tenrn ~R by posting such notice at the door of the city hall, e~" tlis a time when he will`be in his office to receioe such ret'41'na. Seo. 6. The assessment of the personal property shall ba is made separately from the a3ae3ament of real estate, brit ~» sonal property shall be responsible for taxes on real eaita,~ and real estate shall be responsible for the taxes an personal property. Sec, 7. The Assessor shall set down in the a8aesameat roll in separate columns, according to the beat informato?t, he can obtain: a. The name of every person or corporation ewaiag personal property within the tows. b. The number of neat and stock cattle. o. The number of horses, asses and males. d. The number of sheep and goats. e. The number of swine and dogs. f. The value of all ho'aaeheld and kitehea f'ar~tf.~aca~r books, watches, silverware, moneys is pw~1Pe~ ion or at iatereet, or capi'Eal invested ?.~; trade, inelndin~ notes sad mortgages. easep~l those.. given for purchase moneg and soeoatitilj g. The full sash value of the personal propexi:y owaa by, or tc be assease3 for such per~entp or corporations.. __ __ _ Sec. 8. When a person is assessed as a trustee, guardian, executor, administrator or other representative, a deai~n- ation oP his representative character shall be added to his name, and such assessment shall be entered. on a separate ~ line from his individual assessment. Sec. 9. The Assessor shall require any person giving in the amount or list of his personal property to make oath before him that the same is Pull and correct, and any person refus- ing to make sneh oath shall not be permitted afte~twards to have reduced the valuation made by the Assessor of h#e pez~ sonal property Por that year. The valuation oP any item of property by the tax payer shall in no case prevent the les- essor from determining its trae value, and if he eflall ascertain that the value oP any item of property ie tan small, he shall increase the same to its true value. ~f ' any tax payer feels agrieved at the valnation planed epos any item of property by the Assessor, he shall make o©mplaint to the Town Council at its first regular meeting in Jtdy, that the valuation may be properly adjusted. Sec.10. All personal estate liable to taxation, the value o! which shall not have been specified under oath ae prescribed in the preceding section, shall be estimated by the Aaser~eor at its true cash value, according to his best ~ndgement salt information, and his failure through reF¢aml or ne :isrltt ~a make such estimate shall be sufficient oauae for h~s zsmcvai- . ` S Sec.11.:It is hereby made the duty oP every parson owe# . having the control, management, custody, direction, a ,. _ vision or aganey of property of whatsoever charaates~ ~ is snb~ect to taxation ender this ordinance, to retnr'~ t$e same for taxation to the Assessor, on or before the f#x~t day or April of each year, giving the character and tote +e~ Dash value of the same, ea required by this ordiaanr~b# a~ ' upon failure to do so, the assessment and valna.tiog ~;b~ ,; the Assessor shall be deemed amd held binding upon ~ owner o th t '~ r o er person or corpora ion interested in a~ property., unless complaint is made of snob assessment sad valuation on the day set Por hearing complaints aaa s#~!w ing testimony as fo the value of any real or persona$ px~. ~ arty, as fixed by the Assessor of taxes. a Seo.12. The Assessor shall make the assessment of resx: sat•• ate in blocks in regular order thronthont the origimms~ p~SS~tt of the town, and ell additions thereto7,-a~3 the la$s ot`a block to be listed in their regular order Hader the letter, number or other dealgnation of the block as Piled and ~rgaz~. ed in the office of the Clerk of the Gircnit C~t~1~+= also to follow 3n theix regalar order; and, follmwing t~ platted portions oP the Town, he shall then list t~-e s ted poxtiona thereof and properly assess the same;. Pzo That no person shall be required to peg taxsa on entire, land assessed under one item in order tc obtain receptao 'a ~ Por taxes on land upon which sneh person desires '~ M7 , ,,~` , the taxes. ', , ,,:~ -~~~ ~I See.l3. The Assessor shall ascertain by personAl inspection, when not already sufficiently acquainted therefNith, the full cash value of each parcel of real estate, and assess it at its fall value, and set. down in the assessment roll following and opposite the description of each parcel of real estate the name of .the owner, or name of the repreaon- tative of the owner, of each parcel. when real estate has not been returned for assessment on or before the first day of April of-each year, the Assessor shall enter the word "Unlrnown" in the column of the assessment roll provided for the name of the pwner or his or her representative. The - failure to give the name of the owner, or his or her repres» entative, chall not invalidate the assessment. When the owner or representative of the owner shall be dissatisfied. with the valuation tfixed thereon by the A'saesaor and shall make a complaint thereof to him the same shall be noted and reported to the Town Conaoil to be reviewed and agaal- ized by it. The Assessor shall post at the door of the Council Chamber a list of all parcels of real estate saes, ased.as "Unknown" for one month before the assessment roll is submitted to the Town Council for equalization by it. See.14. The Assessor shall, print to the first day of daly of each. year., obtain from the Comtroller of State, ae pra^r. ided by laW, the milea~®, apportionment of rollsng ateck+ and other property of every railroad within said R'oVf3l, a'~td he shallasaesa the value thereof as provided by law; and- ahall also, within the same time and in like manner, aeawx- tain the valve of the property of each telegrap~i Tina 3~ said town, and shall assess the same in the same manner at railroad companies. Such assessments shall be made anA, prooseded with in substantially the same manner as seee~tr.. meats of the same character of property are made by t2-t County Assessor of Taxes. 3eo.15. The assessment roll shall contain an alphabetiaei index in which the Assessor is required to state the n~a and address,. if it can be asoertaiaedk of each pparson wh~ea name appears on the assessment roll, and shall indfaat#: opposite each nom®, as indexed, the page upoa which tax may be assessed to such person. Sec.16. If the Assessor, when making has aseeasmenta, shall discover that any land was ommitted from the aseaaement roll of either or all of the three preceding years, and that the same wee then liable for taxation, he shall, in addition to the assessment of such land for that year assess the same separately for such year or yraare tha~ #~ may-have been ommittad at the full cash valna=therae^!'~r~- such year or years, noting diatinatly the year. whoa +s"aols- ommisaion ocenred; and such assessment shall have the e force and effect as it would havehad:if made in .the ysa" that the same was ommitted; and.taxea shall ba levi`sd s8d collected thereon in like manner, an8 togethsr with the tah sa of the year in which the asaessmant was made, but no land shall be assessed for more than three years arrears of tacos, and 11 lands aha 11 be b t ch Daek taxes into whose ands eoever Fie ea~~ l~~S~l ~o~, 1 i Sec.17. The Assessor shall complete the assessment rolls on or before the first Monday in Jnly in every year, and at the first regular meeting of the Council in Jnly of each year he shall meet with the Council at the Concil Chamber for the purpose of hearing complaints and receiving teeti- mony as to the valve of any property, real or personal, as jfixed by the Assessor, of perfecting, reviewing and equal- !izing the assessment, and the Council and Assessor may aon~ tinne in session for suoh purpose from day to day for three days, or as long as may be necessary. Dne notice of such meeting shall be given by poeti -'- notices of the same at the CouncilmChamber and the ppost office, at least fifteen days before the Council will be in session for the purpose of hearing complaints and red® wing testimony as to the vslne of any property as Piaad <<• and assessed by the Assessor, PROVIDED, That the Town Council, if they deem it ne~s- esaary, may extend the time for the completion of the assessment and fo"r the purpose of revising and egnaliaing e. the assessment and values ea herainbefore provided. Should the Council increase the valve fixed by the. Assessor upon any real or personal property, due notice thereof shall be given to the owner or agent of such prop-. erty by posting notices as above provided, at Ieast fifteen days before the Connell will be in session, to hear any reason that such persons may desire to give why the valuatiimn fixed by the Council should b® changed. The Council shall at its first regular meeting in t` or September of each year sit as a board of egnalizatian a+z .; the purpose of hearing complaints from owners or ageata,o~._ any real or personal property, the valve of which shall lsa~s ;; been raised by them above the valuation thereof as fixe~t }~' by the Assessor. »- Seo.l8. The Town Council shall have full power to egRalae the assessment of real estate within the city, and fox, ~• purpose may raise or lower the valuation fixed oa ntt~:~ >3 ienlar parcel of real estate,. but shall not raise or ~; the entire assess~rent, its power being only to equaliae~. The Council shall have no power to lower the assesemant,~;~~=~ any personal property given in by the ender or ae8essed:bg the Assessor, which shall not have been. given in by the owner ender oath. It shall be the duty of the Aeaeescs,~~ attend the first ~egnlar meeting of ..the Couxtcil in July-Q~ each year, with the assessment rdll, but if thro'aeh eiQkriaas or other cause he is unable to be present }~e shall send 'mss s sasaeQment roll to the Council in the care of s daprit= 60 .. b® appointed by him, and the assessment shall be revfewe~ a and equalised- by- them in his= absence. - -~~ •- >-y~ Seo.19. It shall be the duty of the tsaeseor, i~nediatelyt after the assessment has been finally reviewed qn8 a~rs~#11r# by the Gonncil, and the amounts to be raised far et~g ts~err have been determined by the Council, to calanls~t+o amt sa ~ out the several amounts of each tauea in se~arara~s s$lnmu e prepared for that purpose in the asaeseme2i~ r+a11, aaittfHg `: opgoaite to the aggregate sum fixed` e,e the traltastloA"`o! ,~ >:b U real and personal estate, the respective sums asaesaed as taxes thereon in dollars and cents, refecting the fraction of a cent if less than one half and counting ea one cent fractions of one half and over. He shall add all the aol- umna of assessment and taxes contained in the assessment roll, and m~.ke therein such recapitulatory tables as may btr required by the Town Counoil. The Assessor ahxll make out two fair copies of such assessment roll when thus completes, and shall annex to the original and the copies the following affidavit to be taken before an officer authorized to administer oaths: State of Florida, County of Palm Besoh,Town of Delray, Before the undersigned officer on this day peraonal2y appeared ....... ......... ...., who being duly sworn, says that he is Tax Assessor of the aforesaid Town of Delrayy:: that the foregoing assessment roll contains a tine sta'toment and description of all persons and property in the said fiowtt of Delray, subject to taxation and liable to be assease8 therein, and that the value thereof, as far as they were made by him, era gnat and correct, so far as he has bean e'D~,i to ascertain. Sworn to and subscribed to before me this the ....,dad'' of .................A. D. 19...:.. ..................f1, Y.. i-.l ,. Seo.20. At its first regular meeting in August of eao~t gs~t the Council shall determine the millage to be levied the taxable property of the Town for the year, and ah enter such amount of millage upon the records of its r Seo.21. Tho Assessor shall turn over the oop3•a of the ue80- lament roll, together with the original, to the Towtt",~ at its first regular meeting in October of each yesr! a~`. which meeting the Gouaeil shall eaamne such origl~l copies, and shall cause the Aae+rsaor, 'ho a13a11 atte~~ meeting from day to day for that purpose, to soxrset a mistakes and inaecsnraoiea in deaoriptioa, or of other ~»~ ter; and after such books shall have been examined:an~l:~ " ted, the Town Counoil shall endosae on them aertt~'3oatrra' that they have so easmined than and that the books are p~; ~".. x eat, which certificates shall be signed by at least tout f$t . members of the Council. The Assessor shall they 3esua a~a1t annex to the original book a warrant as hereinafter pso'f~~dali, and a copy of said warrant shall be recorded in the stl~ of the Connell. The original assessment roll with t?~e w~tr• rant shall then be delivered to the Tea Colleotor,'aag,~gl- copy shall be retained by the Gounail and thw other ""? shall be filed with the Clerk of the Circuit Court,'o~ Beach County. Sec.22. Tha warrant of the Assessor provided: tox #A thee`~trs+. ceding section and which shall be annexed ttf the tea roll as therein provided. aha31 be in the following i'Qrn-s .The Town of Delraayy. !; To,....: .............Tea Collector of sst8 ~aw~t, E ~' Yonware hereby commanded to collect out of the real set ate and personal property, and from eaoh of the Yuma and corporations named in the annexed roll, the tease set down in such roll opposite each name, or parcel of land therein described; and in case the tease so imposed are not paid within the time prescribed by ordinance, you are to oolle0t the came by levy and sale of goods and chattels, lands and - tenements, so assessed, or of the person or oorporatiom so taxed; and all soma collected you are to pay into tho Toes treasury as prescribed by ordinance; and yon era further required to make all collootiona on ox before the-first. s Mondajr in April; and on or before the first Monday in Jn1y yon will make a final report to, and settlement with, the Town Council. Given under Yqy hand and the seal of said Town, this the ..... day of .......................A. D. i9..., Such warrant shall remain taxes so assessed in said roll . ............. • ......... r.. - .. Taa Assessor of the 'YoN1k of • ..~ ..... • ....... Y.i . Y in full foro• until all t}a~' shall be collected. Seo.23, The Tax Gollector.~~ha~l,:.on.receipt of the aeav~rea~ roll for the current year_d with. thewarrant s:~es~d~,..pror to collect the taxes charged on said roll, and'for that'~« pose he shall give at least ten days no#ytoe, by posting #~ the Connoil Chamber and the Postoffioe, of the time ha ,~ a attend the 8onnoil Chamber for the oolleotgn o~ taxet:.- fie. shall be required to remain there between the houxs of ten A.M. and three o' clock P.M. , at least one day in,ithCt~r daring January,. February -and ~2aroh of eaoh year, n~s].e~ the taxes-are sooner collected. Seo.24. Town warrants, drawn by the Treasurer, Clerk and conntereigned by the M~yar nnd~r the seal shall be receivable for Town tease. signed #~ c~~r.: . Sec.2b. Bo Tax Golleotor or other city officer shall d3aq~.~ fly or indirectly purchase, or receive in eacha~e, a town warrant, script, demand or order, f©r a less aao~tat than expressed on the face of said,warrant acrpt,~ or order. Any officer violating this section shall be removed. Seo.252.The Clerk shall furnish the Golleotor with a rs~i #' book with stabs, whiaeh shall be in snob fora a8 the Co~ ,3 may prescribe. The Golleotor shall, on the payae~t tor.'!' of .any -tea,- fill out the. reBe~p4, ent~sr~~-g. t '4 '~~.~ ti;~ shah tax on the stab to be retained bar ,his,. and nbtin~ oa the roll the payment thereof; w~d--sliail~g.#~x~to 'E°Ae persa~ paying such tax a proper receipt therefor, A~ i'atlare .the part of the Golleotor to eoaply with this seotioa m?~1n':~t be suffieiezt cause for his reaovcl. Seo.26. dll tease shall be payable on end'e~ter the first" Monday in &ovember of each year; ant tlis 4~ ~tel~setmr is hereby vested with the power, and it shall be his duty, 4so collect by levy and-sale of goods and chattels, lands and > tenements, assessed, all taxes that remain unpaid on the first Monday in April following. ~ Sec.27. The Tax Colleotor is ael~ing personal property for taxes, shall levy upon the same n the manner as provided for such levies to be made by County Tax Colle©tors. 9-hea personal property shall be levied npbn for non-payment of taxes, the Colleotor shall give pnblie notice of the time and place of sale, axid of the property to bs sold, at-1,asit.. .:-a fifteen days previous to the sale, by notions to be posted in at least three pnblie planes within the Town, one of ~' which shall be at the door of the Council Chamber sad one ~~ ' , of which shall be at the voting plane of the Town. •The sale r. shall be made at pnblie section at said voting place and,'iths property to be sold shall be present if practicable. At a~ time previous to the sale, the owner or claimant of natd property may release the. same by the payment of the tasty and the charges for which the same was liable to be sold:t .!a case any levy shall be made as aforesaid, the Colleotori be entitled to the same fees and charges as are allowed sheriffs on execution sales. Seo.28. If the property levied npon'shall ba sold for mox~ than the amount of taxes, costa and collection charges,,~l-„ surplus shall be returned to the person ~n whose possesa~3oaa ~ • the property was when the levy was made, or to the owner of the property. Seo.29. When the Collector discovers that any land has b~rsapt y s assessed more than once the same year, h® shall oollecs~t'bnSy * the taxes ~natly due thereon, and ahail make retnrxi of the balance as a double assessment and shall be credited ther4. for by the Town Council. He shall notify the di~Yerent:par`i~ ,„ iea to whom the property was assessed. He shall also rspest to the -Town Council the errors, double assessments. and insolvenaies f°or which he is tb bieerbdited Hadar dift`eret~li :`; heads, giving in easrh case the nerve of .the party on Nhwsw "''s account the credit s to be allowed. - Seo.30. If any tax upon real estate-shall not be_paid bed`. ore the first day of April of any yearn the collector shi~.2 ~ advertise and sell .the same in the manner following; 81e " shall make out a statement of all suoh real eatatet spear • Eying the amount due on each parcel in the same nq-nt-er 3~n which the land was assessed, and snob list sh:l1 be p~rta~. for five•weeka in three-pnblie places within Baid Towne Olf~ ' - of which. shall-be at .the door of the::Cotmail .'M.~.~~"_: ,., Dopy of each notice, together with the Codleetpar~"8 a~i~.+ avit that the same has been posted as herefn•pro~~sik, ~2 , be recorded in the Clerk's office of Palm Beach '~'o"tsa'!7 trd~8 in ten days after said sale. When lands are adtew'~"11t~ ~So~s taxes under the provisions of this ordinance, the ao7,Z+de•4~e~t ~ shall be .entitled to, fifteen cents for each eert3trt~4e}o~' sale and to a five psi cent commission on the amcn~4 of - each delingAenttax when each aatnal sale is marls,acid D 0 ., these fees shall be turned into the Town Treasury. All anch sales shall commence on the regular sale day prescri- bed by law for State and County tax sales and may be cont- iinned from day to day. The advertisement shall be in-the 'form prescribed by law For notices of State and County '.tax sales. Sea.31. 0n the day designated in the notice, at twelve o'clock noon, the Collector shall commence the sale of those lands on which the taxes have not been paid as mare- said, and shall continue the same from day to day nnti~:sa° mush of each parcel thereof shall be sold as shall be enf- ficient to pay the taxes, costs and charges thereon.- In ease there are no bidders, the whole tract shall b® bid off by the Collector for the Town; but the Collector must after all of such land as assessed. `' Sec.32. The real ,estate shall be struck off to the per~ah who shall pay the tea, costs and charges for. the least tract lot or parcel of the same, or the least amoant of sa3~f 'real estate, and the portion thereof sold shall be taken " from the Southeast corner of said tract, lot or par~e~l'in a square form as nearly as may be. or refusal; to have any bid made by him received by t Collector during such sale. Seo.34. At the sale aforesaid the Collector shall give ~ e: the pnrchaBer a certificate of anch sale. deacribia~ t`brllt~ real estate purchased and the amonat paid therefor, sib 'l~ue Collector ahal`1. receive for anch certificate twentyi'3ro~ cents, which shall turned into the Town Treasury, '~!e said certificate sl be substantially in the same fl~ prescribed for State and County tax certificates aad'3t may be assigned in the same manner ae State and ~ou~tty tax certificates are assigned. Sec.36. Immediately after any tax sale, the Collector sht?,1 make out a list in duplicate of all real estate Bald iar taxes, showing the date of the sale, the number of e~ah certa• ificate the name of the owner as retntaed s desor3 ~Eiori" Seo.33. The Collector shall require immediate payment by-s$v person to whom any tract, lot or part of a lot or tract es~- snoh land may be strt~ok off, and in all oases when pp~t is not made in twenty-Pont hours he may declare the bg~:b*~p1.... celed and resell the tract, lot or part thereof on the p' owing day. Any person eo neglecting or refnsing to a~€,g bid made by him, shall not be entitled, after anch n~ea~ of the land sold, the name oi':the'pnroha3er and>ths ~ ~~ for which the sale was made., and the Collector shall a'pextt to each of said lists a certificate setting forth the w'16 that such sale was made in aceordanes with .law. tins of ate `~ lists the Collector shall keep. 'in his office, and the rr~e'~r shall be filed in t]!e office of 'the Clerk of the Circrnt Court and recorded in a book to-he kept for that purpoese, 0 $ec~36. Any person or agent of such person claiming any of the lands or parts thereof sold, or any creditor of each person, may at any time within two years next axicceeding the sale, redeem any parcel of said land or part or inter- est therein,. by paying the Tax Collector the amount for which said parcel waa sold, or suoh portion thereof as the part or parcel redeemed shall amount to, with interest thereon at the rate of twenty-five par ceat. per ann~ for. the first year amd eight per cent. per annum after the first year, and fifty cents redemption fee. when any land shall have been so redeemed the Collector shall reflind to the_, purchaser holding the certificate of sale o4 anah land, tns full amount received by him for redemption. The holder of such certificate shall thereupon relinquish all cslaim to the said land by surrendering said certificate, or by areQ- sting said certificate with the portion redeemed. The' ;+ certificate of red®mption shall be countersigned by the' Clerk upon the payment of the redemption money and iatereat to the 8olleetor. The Clerk shall make an entry of-the ' date and amount in a book provided for that purpose,. anPt note the same on the assessment roll containing tae anse~- meat. Such entry and notation shall be made on t?re same day said land is redeemed. The Collector shall SsS'ae a taz receipt to the party paying for the redemption and this receipt shall be recorded by the Clerk of the Circuit Eiot~art and shall have the same force and effect as though the ~t~n-s had been paid prior to such sale. Sec.37. Any person may purchase any tea certificate held ~r the Town from the Clerk by paying the amount of each cer^Qxi ifioate, with interest thereon at the rate of tweet -ti~^s er ent r f th t th p . pe D annum or e wo., years ereon and et ~~ cent per annum thereafter, with a Clerk's fee of fi y a~2itg which shall be turned into the Town fireasnrryy. The estd~f7p`. sement of suoh certificate by the Clerk offs©ially, with the date and amount received, shall be sufficient evidence of the transfer and assignment thereof. T~S® pnrchase~ sha~`1 h l th t purc ase a e cer l + ificates held by the Town epos the a property, and in caaf~e a dead has been made to the '!`elwu+ s~ certificates shall knot be assigned.aii3esa the puzrohase~ shall also buy the title of the said Town from the '.C~ttss Council. Sec.38. All the requirements of the statutes of F'1cri~e see or hereafter enacted in regard to giving notice of a~g13a- ;~.ation for a tax deed, filing proof of publication for ta~c deed, purchasing all other onbstanding certificates coyer.. , ing the same property, the form, issuance and recexd csiR tf7[ deeds, end any and all other matters aY procseduT# ~*~+ ' ~; action with pracnring a Gax title upon state artd efl~ ~,.:. certificates shall be complied within procuring a oit~ t~ deed; and• the Clerk performing similar flub®s to tie .imposed by statute upon the Clerks ©f the Circuit ~t tt-d r h i i ' f t C ` '" c a ging s m er ees to l hose charged b the ler$ oi ~ Circuit Court, which fees shall.be tnrne into the toM1~ treasury. See.39. In collecting taxes dna upon ra3lrcada and teleq~~: ~;.,:' raphs, the Taa Collector shall proceed substantially in the same manner as in collecting taxes upon real and personal property; and may levy and sell any property within the Town limits belonging to such company, other than railroad tracks and telegraph lines; snob sales to be made as here- inbefore provided Por the sale oP real or personal prop- arty respectively and in oonformity to the state law raga- lat3ng such salsa. Sac.40. The Assessor shall be paid a salary Por his ser- vices, of dollars per year. -n Passed the 11th. day oP March, A. D. 191E. J. W. Aotoa Pro T res dent own o~~s Attest: YPm. W. Blackmer. Town Clerk. ~ Approved the 14th. day oP Maroh, A. D. 1912. John 3. SuncEyt ayer. Motion by Ald. Canon, seconded by Ald. 67ueppper that the Ordinance on levy and collection oP taxes be adopted set read. Carried. Roll caii; Ald. 6otpn-- Yea. Ald. Cason Yea. Ald. Wsckerman-Yea. Ald. Wuepper -Yea. Carried unanimously. .Clerk read oommunieation Prom F, b. enforcir~.oP tan on Autos. Clerk read letter Prom Atty. Buesey regardin$ tha `^ proposed ordinanoe granting a oharter to the Aeat Pa3.= Beach Telephone Co. Com. on ©rdinances asks for Pnrther time on alma, Moved and seeonded that request be granted. QaIrIE,~ .Clerk read communication from .~. G. Fenno regard the~sale oP lots in the tract known ea 3prnee yark axe held,.: by some, to be public pxo~erty also lettes,•~r>: ~ ~~„ masers. mcsGinley & Goaman of Weet Pa ~3each rag straightening oP Atlantic Avenue in Pront oP 8prnee ,~ c Ald. Cason takes the. chair to allow Ald. Aoton 'tts address the meeting. Aid. Acton states that he has heard that-it would be impossible to retata the property for ter Town. B ~oved and seoonded that Clerk be inatracted to wr3'@e Atty... Bnasey Por advise regardingtlie matter sad report; .. x D ;; 4_ i the next meeting. Carried. Moved and eeoonded that letter from McGinley & Gorman. be laid on the table, Carried. Moved and eeoonded that Clerk be instruotefl to write Messrs. McGinley & Goaman aoknowledeing reoeipt of their letter and inform them that it has been laid on table for farther information. Carried, Mr. Frank Hand asked permission to address the mesl3a~.. _ in regard to having sidewalk grades established in front of his home on Galliard St. Ald. Canon presents plane, prioes, form of ovntaot and other papers oonaerning the installation of the aitrse# lighting system an8 requested Mr. Elliott to tell the Counoil the nature of the plena eto. Moved and eeoonded that the Clerk be instructed to write for reference as to the service and that steps bs taken to ascertain how many oonanmera oould be obtained bri the route proposed to beypiped. Carried. Clerk read letter from the 3ontherxi Express Co. rega. rding the license tax. A1d Cason presented, the tollowine resolutions TM ~ "RESOLPED BY THE TOP/N COUNCIZ OF THE .TOWN OF DEr$,d', PA7~M BEACH COUNTY, STATE OF FZORIDA: That the said Connoil deems it neoessary, for the purpose of fixing certain license taxes within the aa~~t Town of Delray,_ to asoertain the nnmter of bona fide iabat'~...~ itants of said Town of Delray; and it is hereby deelare~.t+t be the se~'se of said Town Connoil that suoh oensns shal'i, be takes at Duos. BE IT FURTHER RISSOI.VED: That Thos, P. Blaokmex, a suitable person to do suoh work, be and'he is hereby appointed to take a aensns of the bona fide inhabitants of said Town of Delray. Suoh aenaus shall show: (~ the number of bona fide inhabitants of the Town of Delray; LB) the number of whites. negroea or other raves, being bona fide inhabitants o~ said Town; (C) the sex; (D) tiliil ooonpation and (Ej the;a>:mber of married and ~khe~ aat~h. of single bona fide inhabitants. The said Thos.. P, B~- tner shall its^ptktd as compensation for taking suoh oesas~r, the anm of one Dent fly) per oapita, to be paid by tits Town Council. ...The... above. resolution beixtg duly.~sedondsd by b].ei.. . Wackerman it was pat to 'a vote a oarxied. '.: ..., Moved and seconded to ad~onrn until 7-30 P. Y, Manday~ Esaroh the 18th., 1912. Carried..