gcls_citycode_1898pasted_ 0025

CHARTER OF THE CITY OF GREENVILLE 11

and directed to the Chief of Police or any other officer
designated by them for that purpose; and all property
upon which a tax shall be levied is hereby declared and
[right margin] Lien for taxes.
made liable for the payment thereof in perference to
all other debts against the said property, except debts
due to the State, which shall first be paid.

SEC. 24. That an ordinance declaring the rate of a
nnual taxation upon property and other subjects of
[right margin] Publication of tax ordinance.
annual taxation for the year shall be published at least
three weeks during the month of December in each year,
and that all persons liable to taxation under the same
shall make payment of their taxes to the Clerk and
Treasurer of the said corporation during the succeeding
month of January, and that upon failure to make such
[right margin] When to be paid.
payment the parties so in default shall be subject to the
penalties now provided by law for failure to pay the
general State tax, the said penalty to be enforced by the
[right margin] Persons in default.
said City Council for the use of the said city; and that
all other taxes imosed by the City Council shall be
payable in advance by the parties liable theretor, and
that for the non-payment of the same the party in
default shall be subject to the same penalty as that
hereinbefore set forth.

SEC. 25 That the said City Council shall, within one
month after entering upon the duties of their office,
appoint five freeholders of said city to serve for two years
[right margin] Assessment of Property.
whose duty it shall be to assess the value of the real
estate and personal property therein for taxation:
and for such assessment the said assessors shall, as the basis
of the true valuation of such real estate and personal
property, accept the returns made to the County
Auditors for the State and County purposes: Provided, That the
said assessors shall be authorized to make additional
assessments for such investments as may have been made
in real estate and personal property subsequently to the
return to the County Auditor: Provided, further, That
said assessors shall take an oath to fully and impartially
[right margin] Oath of Assessors.
perform their duties. The said assessors shall be com-