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HomeMy WebLinkAboutOrdinance 31- 609, Levying Road Poll Tax on Males over 21 and Under 50' for Street and Alley Purposes and Repealing Ordinance 454 -- .--:." , 292 1,,'(lof :r..e94 ~nd Oheclt:ed , ~~_w.- ....... ~) L >.,/t:.......~"-- ORDINAllCE NO. 609 -............'. AN ORDINANCE ESTABLISHING AND LEVYING A SPECIAL, ANNUAL, ROAD POLL TAX ON EACH ABLE-BODIED MALE PERSON OVER THE AGE OF TWENTY-ONE YEARS AND UNDER THE AGE OF FIFTY :{EARS, A RESIDENT OR INHABITANT OF THE CI'l'Y OF BOZElvJUT, FOR STREET AND ALLEY I FUR-I"OSES, PROVIDING FOR THE W...INTENANCE OF A RECORD OF THOSE LIABLE Tl:IEREFOR AND THE ANNUAL COLLECTION THEREOF, AND RE- PEALING ORDINANCE NO. 539, ENTITLED: "AN ORDINANCE FIXING AND LEVYING AN ANImAL ROAD POLL TAX uTON ALL ABLE-~ODIED MALE INHABITAI~S OF TIm CITY OF BOZEMAN BETWEEN THE AGES OF TWENTY-ONE YEARS AND FORTY-FIVE YEARS, BOTH INCLUSIVE, PROVIDING FOR THE COLLECTION OF SUCH TAX AND REPEALnW ORDINANCE NO. 454 OF THE CITY OF BOZEl:iAN". BE IT ORDAINED BY THE C0M11ISSION QF THE CITY OF BOZ~v~: 'I< " '. Section 1. . LEVY--WHO LIABLE That there is hereby established and levied on each able-bodied male person over the age of twenty-one (2l) years and under the age o~ fifty (50) years, a resident or illilabitant of the City of Bozeman, a special, road, poll tax of Two Dollars (:jii2 .00) per annum per cap ita; Section 2. :COLLECTION AND F~RPOSE That said special, road, poll tax so established and levied, as aforesaid, shall be collected as hereinafter provided, and is hereby established and levied for street and alley purposes in the City of Bozeman; 1- Sect ion 3. ' ' EXEL~T IONS That, all those persons defined and exempled in Section 1401, ,~ as amended by Chapter 51, Laws of Montana, 1925, and Section 5144, Political- ......'-- ~ - , Cod e , R.e.M. 1~21, shall be exempt frorJ. the payment of said poll tax; - ,. - - " ' ,- -- --..., '....., ~ Sect ion 4. ."'--...... ...... ..... .-----'-,~... RECORD - -' - $' T:,at the Clerk of the Commission of the City of Bozanan shall prepare, keep and maintain a card index record showing, among other things, . . the name, residence, age, and when born of each male person betwe8n the . age of twenty-one years and fifty years, a resident or inhabitant of the City of Bozeman; that said card index record shall be prepared by reference to the registration list in the office of the County Clerk and Recorder, the Assessment List in the office of the County Assessor, the Tel~phone Dire.ettrry, the City Directory, and suCh other sources as may be resorted ~.. ,- ro. ..... - t,~,( ,tb,at-...said record shall be added to or corrected by the Clerk of the '1 ." I-., -' .:.._., -- Comm'1~sion__at such times as conditions may demand; that the form of the ~ " - _card,~~ record shall be, substant ially, in the following form: ... ,:'" .~ . ,. ttBECORD ROAD POLL TAX _., r_ CITY OF BOZEMAN . Male s , over the age of 21 years and under the age of . 50 years, residents or inhabitants within the City of Boze- 'man, liable for General Tax. $2.00 per annum. \ . "'~'~.__'~_~'T""""""."~"""",__ .--.- -'_.,-_.:-'-_."'._'~ ",' ',r ' ~ .'" .': ~ "! .... _._"'""....,..,.........,..~.- . .'.....".~""":..f.,..,.":"""T"....,-:",~-..,:c:-""::......."~:'.~'" ,.':.,.--:c-,....,-~..'c-. , , 29~ Name . . . . . . . . . . . . . Residenoe . . . . . . . . . . .' When Born , . . . . . . . . . . . . . . . Age . . . . . . . . . By whom 8JlpitoWed . . . . . . . . . . . . Occupat ion . . . . . Certified to the County Treasurer . . . . . . . . . . . . . . . Paid by employer . . . . . . . . . Paid direct . . . . . . . . Remarks: Tax 1931 paid . . . . . . . I . Tax 1932 paid . . . . . . . Tax 11;133 paid . . . . . . . Tax 1934 paid . . . . . . . Record made . Tax 1935 paid . " . . . . . . . . . . . . . . . . Sect ion 5. CLASSES OF RECORD That said record shall be divided into three classes: CLASS I. Those persons whose names appear on the Assessment .,. list in the office of the County Treasurer and Assessor, assessed for real property; CLASS II. Those whose names appear'on the Assessment List in the office of the County Treas<.;.rer and Assessor, assessed for personal property on~y; and CLASS III. Those whose names do not appear on the Assessment List in the office of the County Treasurer and Assessor, assessed for either real or personal property; . Section 6. RECORD COMPLETED--WHEN That the said record shall be completed fo r the current year between the first Monday in March and the second Monday in August of each I <":1.' year; .~ ".~ .::~ '" Section r;. . ' COLLECTION CLASS II--PERSONAL PROPERTY ONLY That, on or before the first Monday in March of each and every year, the Clerk of the Commission shall oertify tu the County Clerk and the County Treasurer of the County of Gallatin, a list of all persons liable for said poll tax whose names appear upon the Assessment List, and are assessed for personal prope~ty only, Class II, Section 5 hereof, and such - amended or corrected list as the Clerk may, from time to time, deem prope~'.; , that upon the receipt of said list, or l1stS$ the poll tax shall be added , by the-County Clerk upon the Assessment List to the other taxes of persons liable therefor, paying taxes upon personal property, and the County Treas- urer shall collect the same ~n like manner as the collection of personal property tax is had, as provided in Sections 2238-2252, as amended, and Section 5220, Political Code, R.C.M. 1921; I' . Section 8. COLLECTION ~ CLASS I--REAL ESTATE That, pn or before the second Monday in August of each and every year, the Clerk of the Commission shall certify to the County Clerk and the County Treasurer of the County of Gallatin, a list 9f all persons liable , ~ for said poll tax whose names appear on the Assessment List and are assessed for real property, Class I, Section 5 hereof; that upon the receipt of said '.\ list, the poll tax shall be added bY, the County Clerk upon the Assessment , "'.~-'.:'.""~~-~."",'~"7;.:-'",,:,;:'7'"""":-:;',~-~_._'.''''''~'':''''''," _.'_.~"_...'!I"-r.~_. ._-~.~---~~ -.-----~.__.,.__'---.--.--- .- ---'-,.,._,.'.~---" - --'~-" ".--,...-.,. 294 List .to other taxes of persons liable .theJ:ef'or,p&y:i"ng t~es upon real pr~p~:r:tJl,'~nd t.h~ Oount~ Trea~urer ahaiJ. 'c.oliect "the swne in like manner .. "'" ~ n .. .. . ... .. '" __ ... .. .. as the collection of real prop.erty. tax is .ha.d,. as provided in Sections 2~69-~2:5? ,: ~nd Sedtion 5220, Poll tical cede., R. C .11,11. 1921; I . . . . . _ . Sect ion 9. _ .. .. CERTIEICA'rIQN .TO QOMMISSION .. That the Clerk of' the Commission shall, not later than the third Monday in May of each and every year, present to the Conunission of the City of Bozeman a list of all persons liable for such tax for inspection and correction, and,thereuPQn, proceedings shall be had for the collection thereof J as llerein provi!ied; Sect ion 10. CERTIFICATION TO DIRECTOR OF FINANCE That, on or before the first regular meeting of the Commission in June, the Commission shall direct a copy of such list, as corrected and certified by the Clerk of the Commission, to be delivered to the Director of Finance for proceedings and collection, as herein provided; Section 11. DUTIES OF THE DIRECTOR OF FINANCE That the Director of Finance shall forthwith compare the list certified to him with the list of those whose names appear upon the .., Assessment List, assessed for real. and/or personal property, Classes I 1:.' and II of Section 5 hereof" and if, and when, this check shall disclose' any person or persons liable for the poll tax herein provided whose names do'not appear on the Assessment List, Class It I of Section 5 hereof, then , ~ and thereupon the Director of Finance shall forthwith proceed to collect such tax trom all such persons, by personal service, and as provided in Sections 13 and 14 hereof; Sec:tion 12. AUTHORITY OF DIRECTOR OF FINANCE TO, EN~LOY ASSISTANTS That the Director of Finance shall have autlmrity to employ such person as he may $ee fit to assist him in collecting said tax not colleoted through the County Tr~asurer and employers, as here in provided; Section 13. EMPLOYERS TO FURNISH LISTS OF EMPLOYEES LIABLE TO TAX That every employer, having 1n hJs, or its, employment any · person or persons liable for the special road tax of $2.00 mentioned in I this Ord inance, must, on or before the third Mon. day of March in each year, , and monthly thereafter,- until the first day of October, furnish the Director of Finance a complete list of all persons so employed; that if any employer shall neglect or refuse to furnish such list he shall forfeit to the City of Bozeman the sum of FiftY,Dollars ($50.00), to be recovered i by an action brought in the name of the City of Bozem~n, in the Police Court of said City, and the further sum of Fifty Dollars ($50.00) for each ~, ',.....,;o'".~".. ~:.,..,.'.:.,'~ \".' ,w.:;r"","" '., .",~~~~,..,..,. ~--... ..' ._, ,...-." ., ., "-"".';-'".'. 295 refusal or neglect to furnish such list after any demand shall have been made by said Director of Finance; that upon the receipt of said lists, it shall be tile duty of the Director of Finance to furnish the employer, I furnishing such list, printed special road tax receipt books with proper stubs containing memorandum of name, amount and date attached; ----- Section 14. 'DIRECTOR OF FINANCE TO NOTIFY NvWLOYER OF LIABILITY FOR TAX That if any person required to pay the speoial road tax, mentioned in this Ordinance, does not pay the same, and has no prope~ty subject to taxation, and is in the employm.ent of any other person, the Direct-or of Finano~ must deliver to the employer a written notice stating the amount of tax due for such employee, and from the time of receiving said not ice, the employer is liable to pay said tax,and the tax so paid may be deducted by such employer from the amount then due, or to become due, to such employee; Section 15. FORM OF NOTICE AND LIST Tha t , for each employer, the Director of :E'inan.ce shall make out the Notice in triplicate, sending to the employer the original and duplicate with a synopsis of the provisions of this Ordinance relating to the collection I of the road poll tax by the employer, and retaining the triplicate for his file until such time as the original is returned; that the Notice to the employer and the List from the employer shall be, substant ially, in the following form: "N 0 TIC E OFFICE DIRECTOR OF FINANCE CITY OF BOZEMAN 19 . - TO . Boze~n, Montana. Pursuant to the provisions of Sections 1619 and 1620, Political Code, H.. C .M. 1921, and Ordinance No. 609 of the City of ~ozeman, you are hereby required to make to and file wit the Director of Finance of the City of Bozeman a verified statement setting forth a complete list of all men employed by you, residents or inhabitants of the City of Bozeman, over the age of 21 years, and under the age of 50 years, liable for road poll tax for the year l~ . . - You are further notified that from the wages or salaries of such employees, so liable for said road poll tax, whose names do not appear on the assessment list I for real arid personal property, you will deduct the same " and pay the amount thereof to the Director of :Finance. U,pon the reoeipt of the list, those whose names appear upon the Assessment List will be eliminated and you will be furnished a statement showing the nameB of those per- :sons from whom you will make deductions. Very respectfully, . Director of b'inance" -"':----'"''"7''""" :' ,.-. ,..,- "",. .-.-... -. ---..".. .-., ,. ..-.. ,,'---.'--'-'~~""""-'.~----'-_.----------""""'.~'_._-'I'"""-'. _' - ..,.....,....,.,.--.." 'w_.'_".-_' .......,.....----..-."... 296 "L 1ST First statement due third Monday in March and monthly thereafter on the first day of each month, including the first day of October. ' Name Residence When Born II STATE OF MONTANA ss. County of Gallatin , being first duly sworn, deposes and says: That he is of the employer, making the foregoimg list und that the same contains a true and correct list'of all the men in its, his or their employ, over the age oJ: 21 years and und r the age of 50 years on the date hereof. Subscribed,anu sworn to before me this day of , 19_. - 11 Sect ion 16. DURIIS OF CLERK OF COIl/MISSION AND DIRECTOR OF FINANCE That the Clerk of the Commission and the Director of Finance, in collecting such tax, have the same powers with reference thereto as I~ the County Assessor and the County Treasurer have in assessing and " ." collecting" the pmll tax provided for in Sections 22'73!,2296, Political . ..'.. Code, R.C.M. 1921; Section 1'7. WORK ON STREET IN LIEU OF PAYMENT OF TAX That any person unable to pay the ~Qll tax herein provided, may, in lieu thereof, work upon the streets and alleys of the City of Bozeman one day and receive credit therefor; Sect ion 18. ACCOUNl'ING That the Director of ]'inance shall keep a proper record of the amount of the road 'poll tax certified to the 'County Clerk and County Treasurer for collection, and the County Treasurer shall account to the Director of li'linan,ce therefor, the same as other taxes collected by him; that the Director of Finance shall, likewise, keep a record of all road poll tax collected by him during each and every year and shall, on or before the first day, of January, make a report thereof to the COIl1.llission; I. . Seotion 19. PENALTIES FOR NON-PATI~ENT That any person refusing to pay said tax, as herein provided, or any employer refusing to collect said tax, as herein provided, shall, upon conviction, be punished by a fine of not less than ]'ive Dollars ($5.00) and not more than One Hundred Dollars ($100.00), or by imprisonment in the city jail for not less than one day and not more than thirty (30) days, " 297 . or by both fine and imprisorunent; . Section 20. FIlm OR. IMPRISONMENT That a judgment that the detendant pay a fine may also direct that I. he be imprisoned until ,the fin~ ~e satisifed in the proportion of one day's imprisonment for each Iwo Dollars ($2.00) of the fine; Section 21. DISPOSITION.OR FI~mS AND FORFEITURES That all fines or forfeitures collected upon conviction or upon forfeiture of bail of any persQn.charged with a violation of any of the provisions of this Ordinance, shall be paid to the Director of ]'inance and shall be credited to the Street Fund; Section 22. CONSTITUTIONALITY EFFECT OF ORDINANCE That if any section, .sub-section, sentence, clause or phrase of this Ordinance is for any reason held to be unconstitutional, such decision shall not effect the validity of the remaining portions of this Ordinance; that the COIIlrnission hereby declares that it would have passed this Ordinance, and each section, sub-section, sentence, clause, and pl1-rase thereof, irrespective of the fact that anyone or more sections, sub-sections, .1...... ... sente~~:s, clauses or phrases be declare<l unconstitutional; , : , ~..... Sect ion 23. , REPEAL That Ordinance No. 53~ of the City of Bozeman is hereby repealed, . , and all Ordinances or parts of Ordinances in conflict with or inconsistent with the provisions of this Ordinance are hereby repealed; ... Section 24. ;Jl:FFECTlVE DATE That this Ordinance shall be in full force and effect upon the expiration of thirty days from its passage. Finally passed by the Commission of the City ef Bozeman at a regular session thereof held on the 15th day of May, 1~31. - ~~~1 . ayer. : J Attest: - - ~ ' -, ~ -' ) *1.... ~o_ _ \)~rk ~ Co ission 1 Introduc~~"" read and passed for the first time by the Commission of the City of Bo~eman ~~. a reg~ar session thereof, held on the 8th day of May, 1~3l. -- '-:::-: ......,.",.. -.. ~ - - Final p~ssEfge\ ~~x~ f~r a meeting to be heid May 15th, 1~3l. .. '298, POLL TAX: Section 161'7 Po1it1oa1 Code, R.C.M., 1921 Sections 5039--49 Political Code, R.C.M., 1921 Section 5219 Political Code, R. C .M., 1921 LIST OF PERSONS LIABLE: I Section 5220 Political Code, R.C.M., 1921 . DUTIES OF CLERK AND DIRECTOR: ::. ' Section 5221 Political Code, R.C.M., 1921 PURPOSE: Section 5222 Political Code, 'R.C.M., 1921 EMPLOYERS: Sect ion 1619 Political Code, R.C~M., 1921 Sect ion 1620 Political Code, R.C.M., 1921 . EXEMPTIONS: Section 1401 Political Code, R.C.M., 1921 Sect ion 5144 Political Code, :~.C.M., 1921 \ * * * * * * * Opinions of Attorney General, Volume 3, Page 198 -Volume 11, Page 104 , * * * * * * * ""-" See: State, ex reI., VB. Millis, 81 Mont. 86; I " State, ex reI., vs. Gowdy~ ", ',if 62 Mont. 119; ..; . 1'0111 va. Chicago, Milwaukee and St. Paul,. 52 Mont. 572. I, Elizabeth Johnson, Clerk of the Connnission of the City of, Bozeman, Montana, do hereby certify that the foregoing Ordinance No. 609 of the City of Bozeman, was published by title in the Bozeman Daily Chronicle, a daily newspaper of general circulation printed and pub- lished in said City of Bozeman, in the issue of JIJly-'~~n4, 1931, and that due proof af saiQ publioation was made and filed in my office. IN WITNESS WHEREOF I have hereunto set my hand and the oor- porate seal of said City this ~lml day of May, 1931. - ~~~~. = ~ '-. -::: -.,," ..'"" \ '-, " ' '." ~. ""-...... Cle of the sian .- "~ I' "......_- ........ -.... --.............~-- '- - - I: .--....- --- '-, - ./ - ,.-/ - - -.....,., ... - . ,~ .. - .. ~ ~ - ..' ~"':' - " /~ -- ~ I "-... ' " .