ARTICLE V. Revenue-Taxation, SECTION I. The city shall have power by ordinance to levy and collect a general tax of not exceeding one per centum for each fiscal year upon all property in the city liable to taxation for state and county purposes, and not by general law exempt from municipal taxation. SEC. 2. For the purpose of erecting public buildings the common council may in any fiscal year increase the one per cent. heretofore authorized in Section 1 of this article, not to exceed one mill on the dollar, save in the single instance when such public building is a city hall, in which instance such increase may be as great as two and one-half mills on the dollar. But such increase shall not be made unless an ordinance authorizing such increase and defining the purpose thereof shall have been submitted to a vote of the people by a proclamation of the mayor at a general or special election, and two-thirds of the qualified voters of the city voting at such election shall vote therefor. No such submission shall be deemed legal and effective unless there shall have been published for fifteen successive days immediately preceding such election, in at least two daily newspapers published in Kansas City, a full verbatim copy of such ordinance and such proclamation of the mayor. SEC. 3. The common council shall, by ordinance, levy and cause to be collected each fiscal year a tax upon real and personal property, taxable by law for state purposes, within said city, and not by general law exempt from municipal taxation, sufficient for the payment of the amount which may be certified to them by the Comptroller to be raised by taxation for the payment of bonds and coupons maturing during the fiscal year. SEC. 4. The fiscal year of said city shall end at twelve o'clock noon, on the third Monday in April of each year. The fiscal year shall be known and denominated by the name of the calendar year in which such fiscal year begins. , SEC. 5. Every person owning or holding property subject to taxation for municipal purposes on the first day of January of any calendar year, including all property purchased on that day, shall be liable for taxes thereon for the fiscal year beginning on the third Monday in April next thereafter. SEC. 6. The city assessor shall have charge of and keep in his office all maps, plats, books, papers, records and other property that may be provided by the city to aid in the assessment of . property, and he and his securities on his official bond shall be liable for the preservation of the same and the delivery thereof to his successor in office. SEC. 7. The assessor may, by an instrument in writing, under his hand, subject to the Civil Service laws, rules and regulations contained in or provided for by this charter, appoint one or more competent deputies, who shall have and exercise, under the supervision of the assessor, all the powers and perform any of the duties of the assessor, and he may remove such deputies at his pleasure: provided, that the common council, by ordinance, may limit the number of such deputies. The assessor and the securities on his official bond shall be responsible for all acts done or omitted by any of his deputies in the same manner as for his own acts or omissions. SEC. 8. The assessor shall, at least ten days before the first day of January in each year, give public notice by advertisement in some daily paper published in the city, and also by hand-bills posted and circulated throughout the city, that all persons owning or having in their possession, or under their control, whether as owner or agent of another, on the first day of January next ensuing, personal property subject to municipal taxation, are required to deliver to him, either at his central or ward office, on or before the fifteenth day of February next, lists of all such property, classified as required by law, with the true cash value thereof; and that every merchant doing business in the city is required within the same time to furnish to him, at his central or ward office, a true statement verified by the oath or affidavit of such merchant or his agent, of the highest amount in value of all goods, wares and merchandise owned or kept on hand for sale by such merchant during the three months next preceding such first day of January. For the purpose of receiving such lists the assessor shall have a central office and an office in each ward of the city, such ward offices to be kept open from the first day of January to the fifteenth day of February, inclusive, of each year, and no longer. SEC. 9. It shall be the duty of the city assessor between the first day of January and the fifteenth day of March of each year to make and return to the common council a full and complete assessment of all property, real and personal, in the said city on the first day of January of such year, and not exempt from municipal taxation, excepting the goods, wares and merchandise kept on hand for sale by merchants, and excepting the property of corporations whose capital stock is liable to taxation, at the cash value of such property; also a list of all merchants doing business in the city, with the cash value of the highest amount of goods, wares and merchandise so owned or kept on hand for sale by each during the three months next before the first day of January of such year; also a list of all foreign insurance companies doing business in the city, whose agents are required by law to make returns of the amounts of premiums received to him, with the names of the agents of each of such companies and the amount of premiums received by each, as returned to him according to law; also a list of all corporations whose capital stock is liable to taxation, with the cash value of shares of stock of each of said corporations. All real estate assessed shall be returned in one book, and all other lists in one book under separate headings; provided, that the assessor may make each of said tax books in as many volumes as may be necessary for convenient handling. Such books shall contain appropriate blank columns for the extension of all taxes therein, and shall be certified, verified and returned as hereinafter provided. SEC. 10. It shall be the duty of the city assessor, in making and returning the assessment provided by Section Nine of this article, to include therein all railroad, street railroad, telephone, telegraph and other property owned by corporations within the limits of the city, which is not assessable by the State. Board of Equalization. He shall each year procure copies of returns made by such corporations to the Clerk of the County Court of Jackson County, Missouri, in pursuance of Article VIII, Chapter 149, Revised Statutes, 1899, and copies of the certificates of the County Court of said county to the State Board of Equalization, showing the valuation and assessment made by said court upon property to be assessed and equalized by said Board of Equalization. He shall keep said copies in the files of his office, and deliver same to his successor. He shall, each year, at least sixty days prior to the date fixed for the first meeting of the State Board of Equalization, make a careful comparison of said certificate of the county court, with the property of such corporations assessable by the State Board of Equalization, and make a tabulated, detail report of all errors, omissions or undervaluations thereof to the mayor; and keep a copy of said report in the files of his office. It shall be the duty of the City Engineer, City Counselor, and all other city officers, when requested by the assessor to do so, to aid the assessor in making such comparisons. If it appears by said report that the rights of the city have been substantially affected by any mistakes, omissions or undervaluations, it shall be the duty of the mayor, city assessor, and city counselor, to appear before the State Board of Equalization, and make a showing of such errors. Copies of all plats, papers and arguments filed by said officials with the State Board of Equalization, shall be kept on file in the office of the city assessor, and delivered to his successor. Copies of the annual proceedings of the State Board of Equalization shall also be kept in good order in the files of the city assessor, and shall be delivered to his successor. It shall be the duty of the city assessor to examine the findings of the State Board of Equalization, and if he ascertains that the city has not been allowed its pro rata share of the total valuation, he shall report same to the mayor, and it shall be the duty of the mayor to cause such facts to be presented to the State Board of Equalization for correction. SEC. II. It shall be the duty of every person owning or having under his control any personal property subject to municipal taxation for any fiscal year, to deliver to the city assessor at his office, on or before the fifteenth day of February next preceding such fiscal year, a true and complete list thereof, with the actual cash value of such property, stating in such lists: First: The number of horses and other live stock and the value thereof. Second: The number of carriages and vehicles of every description and the value thereof. tion. Third: The value of all household goods and property. Fifth The number and value of all watches and other jewelry. Sixth: The amount of stock or shares in any company or corporation not required by law to be otherwise listed. Seventh: All other personal property subject to taxation by the city, and the value thereof, so belonging to him or under his control on the first day of January of such year. SEC. 12. On and after the first day of January the assessor shall attend in person or by deputy at his offices and keep each of such offices open by himself or by some one of his deputies, on every week day, up to and including the fifteenth day of February following, from the hour of eight o'clock in the forenoon till six o'clock in the afternoon, for the purpose of receiving the lists of property and statements of merchants and others by this charter required to be delivered to him, and shall at all times keep on hand and furnish to persons lawfully requiring the same, all necessary blanks and forms for lists and statements required by this charter. SEC. 13. The assessor and his deputies shall be authorized to administer oaths and affirmations, and may require any person to verify by affidavit any list made by him, and may also examine on oath any person touching the personal property for which he is liable to be assessed, or the value thereof, or the amount of goods, wares and merchandise owned or kept by him as a merchant; and may, by a notice delivered to any person or left at his residence, office or place of business, require such person within five days to deliver to him at the assessor's office any list or statement necessary for the purpose of making the assessment, and to verify the same by affidavit; and any person failing or refusing to verify such list, when thereto requested by the assessor, or to be examined, or answer on oath, regarding his property and merchandise, when thereto requested by the assessor, or to deliver and verify such list and statement when notified by the assessor so to do, shall forfeit to the city the sum of one hundred dollars, to be recovered in an action therefor in the name of the city, to be instituted under the direction of the Comptroller before a police judge or any court of competent jurisdiction, and the assessor shall assess such person according to the best information he can get. SEC., 14. Thę property of all corporations and companies, except incorporated banks and such other corporations as are excepted by state law, shall be assessed and taxed as the property of individuals is assessed and taxed. All shares of stock of incorporated banks and other corporations taxable in the same manner as incorporated banks, whether organized under the laws of this state or of the United States, shall be assessed and taxed as other property within the city is assessed and taxed. The president or other chief officer of any such bank or other corporation shall each year, within the time prescribed by law for listing personal property, under oath, deliver to the assessor a list of all shares |