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HomeMy WebLinkAbout103 of 1903 - Ordinance 103 of 1903 – Providing for the collection of poll tax in Salt Lake City. AN ORDINANCE PROVIDING FOR THE COLLECTION OF POLL TAX IN SALT LAKE CITY. HE IT OFQ)AIN) BY THE MAYOR AND CITY. COUNCIL OP SALT LAKE CITY,UT AH: Section 1. Two days' work of eight hours each, or in lieu there- of three dollars lawful money, is an annual road poll tax upon every man over twentar•one and under fifty pars of age, who is not physically in- oapacitated to work and not exempted by law, residing within Salt Lake City. Section 2. Said poll tax shall be collected under the regulations hereinafter provided, a nd shall be used by said city for repairing and improving its streets and alleys and for the maintenance and care of the gutters upon said streets. All labor shall be performed under the direc- tion of the supervisor of streets for Salt Lake City. Section 3. Said supervisor of streets shall, between the first day of January and the 30th day of November in each year, ascertain and list the names of all persons within the corporate limits of said city, who are liable to pay poll tax, as provided in Section 1 of this ordinance, He shall enter said vanes in a suitable register in alphabetical order,and in suitable columns opposite each name, he shall enter the address of the tax payer, date of notice, number of notice, date of payment, kind of pay received, number of receipt issued, where and by whom worked, under what foreman, and a column for "remarks", in which shall be entered the final diSposition of the tax if not paid in cash or labor. Section 4. The supervisor of streets shall, between the first day of January and the thirtieth day of November of each year, deliver to each person liable to pay poll tax, or leave at his residence or usual place of business, which shall be equivalent to personals ervice, a written or printed notice, citing ]him to appear at such time and place as may be des- '', ignated in said notice, with appropriate tools for the kind of work to be performed, giving each person not less than two days' notice of such re- 103 -1- 93tirementi and all persons so notified must meet said supervisor of streets at mzch time and place, with such tools and implements as he may direct, and labor diligently under his direction for eight hours each day, and for such two days' labor, the supervisor shall give to him a receipt which shall exempt him from payment of road poll tax within Salt Lake City or any other road district for the same year. Said certificate or receipt shall show the amount of money earned by such labor, which shall be evidence of the payment of such tax in the amount specified in the receipt. Any person liable for the payment of poll tax may provide a suit- able substitute to perform the labor required by this ordinance, but no minor under the age of eighteen years shall act as such substitute unless deemed satisfactory by the supervisor of streets who may require three days' labor of such minor for the payment of said tax. When a team shall be used by any person in performing poll tax labor, he shall be allowed a reasonable sum, to be applied on his poll tax, for the use of the same. The supervisor of streets is authorized to employ team labor at the usual rate per day paid by Salt Lake City Corporation for such labor whenever, in his judgment, he shall consider it necessary to do so, for the purpose of using poll tax hand labor to advantage. Section 5. Bach person subject to poll tax who fails to report, either in person or by satisfactory substitute, at the time and place directed,with tools or implements required,having had two days' notice thereof, or, appearing, shall spend his time in idleness, or fail to work according to the direction of the supervisor of streets, or who shall fail to pay said tax in money or shall fail to furnish said supervisor of streets, within ten days after notice, some satisfactory excuse for not attending, shall be delinquent, and the person so liable shall thereafter be required to pay such tax in money, and the supervisor of streets must proceed to col- MN lect the same by action in the name of the city, and no prol.erertyibelcnging 1 to such person shall be exempt from execution on judgment so recovered. It shall be the duty of the city attorney to prosecute promptly all actions brought by the supervisor of streets in the name of the city for -2- the collection of delinquent poll tax, and when judgment is procured against any delinquent person, to see that said judgment is promptly executed and the case pushed to final completion. Should an indemnify- ing bona be necessary for the protection of the officer executing the judgment in any delinquent poll tax proceeding, the city attorney shall, at the expense of the city, provide a surety bond for such purpose. Section 6. The supervisor of streets is hereby authorized to re* ceive at his office, cash payment of poll tax, from any person tendering the same, and he shall pay over all money so collected to the city treas- urer on the last day of each month. He shall keep stub receipt books, issue all receipts therefrom, and deliver to each person making payment of tax a receipt therefor•t. The receipts and stubs shall each show wheth- er the tax was paid in cash or labor, and if paid in both, what portion of each. The stubs of said receipt books shall be examined and audited monthly by the city auditor. Section 7. On or before the 31st day o)January in each year, the supervisor of streets shall deliver to the city auditor the register pro- • vided for in Section 3 of this ordinance, with a written report containing a summary of the facts shown therein. Said register and report shall be certified to by the supervisor of streets and audited and certified to by the city auditor, after which it shall be kept on file in the office of the street supervisor. A duplicate of said report shall be submitted by the supervisor of streets to the city council not later than the 31st day of January in each 3e ar. Section 8. All ordinances and parts of ordinances in xaxf&x conflict herewith are hereby repealed. Section 9. This ordinance shall take effect upon approval. Passel by the Pity Poun it 3C Salt bake Pity, Utah, Seotenbcr 28;11, 1903, and r,P.arral to the Mayor ?o^ his aporosal. . /_ZfTC -Jos-t 103 • Report Ho... o .. , t�vs>m«.rr '!>LESba eo,-�✓z�iccU fre.,o�x . Read and Adopted:= SEP 141903 /N-9 =r.-,�.f C• R. Presented to the City Council, - First publication in_ ' ' /` -- '� 4- ri-3 * xadet AUG2 21903 • • J.O.NYSTROM, •Q. City Recorder. • _ O,TY RECORDER. No., ::::,: 1Rn'0031 u,o `l NIKO S3K1 t 0 Pa3 a. � -- Presented to the City.:Council,- SEP281903 x b R t,-.