person owning personal property, and require such person to list all personal property owned by, or in possession of, or under the control of such person, separating and placing each kind of property in the space designated on such list, first administering an oath to answer all questions touching the personal property or its value. When the list is complete, he shall require such person to sign and verify the affidavit thereto. If any person refuse to take said oath, or shall refuse to sign and verify such affidavit, he shall note such refusal on said list, and report in writing, at once, such person to the city comptroller for prosecution, as the law directs; and he shall assess such person according to the best information he can get, as provided by law; and to do so he may enter upon the premises of such person and value such property according to his judgment, noting these facts, in writing, on such lists. [R. O. 1888, Chap. 3, Sec. 4.

SEC. 5. Bank stock, etc., how assessed.-The assessor shall, before the fifth day of January of each year, in person, deliver a written or printed notice, with list attached thereto, to each bank in the city of St. Joseph, notifying the president or other chief officer of such bank, to, under oath, deliver, duly signed, at his office, a list of all shares of stock held in such bank, and names of the persons holding the same, on the first day of January, together with a list of all real estate belonging to such bank, lying within said city, and also the cash value of such stock, within five days after service of such notice; and he shall preserve in his office, in writing, date of service and upon whom. If any bank president or other officer thereof, fail, refuse or neglect to deliver such list signed and sworn to, within the time and in the manner provided by law, then he shall, in writing, report such president or other chief officer of such bank to the city comptroller for prosecution, and then assess the stock of such bank as provided by law. [R. O. 1888, Chap. 3, Sec. 5.

SEC. 6. Full name to be signed; penalty.—In all cases the assessor shall sign his full name to each list, the

writing and signatures, to be written with ink, and the first christian name of each person written in full; and the assessor shall, in copying the lists into the city tax books, make a full and correct copy thereof; and any assessor who shall fail or neglect to comply with any of the requirements or provisions of this ordinance, or of the laws of this state pertaining to or relating to his duties as assessor, shall forfeit to the city the sum of one hundred dollars, to be recovered by suit in the name of the city, in any court of competent jurisdiction. [R. O. 1888, Chap. 3, Sec. 6.

SECTION 1.

CHAPTER V.

ATTORNEY-CITY ATTORNEY.

SECTION 1. Duties of city attorney.

Duties of city attorney.

It shall be the duty of the city attorney, in addition to the duties imposed upon him by the general laws of the state of Missouri:

First. To prepare all charges and complaints against parties for violations of city ordinances, and appear daily before the judge of the police court to prosecute all offenders against the laws and ordinances of the city.

Second. To defend all actions before the judge of the police court, brought against any officer, servant or agent of the city, on account of his official acts.

Third. To appear and prosecute in the criminal court of Buchanan county, in all cases by appeal from the judge of the police court.

Fourth. To give personal attention to all such matters, affecting the interests of the city, or any of its officers, as may be referred to him by the common council, and such as may be required of him by the city counselor, whose assistant he shall be. [R. O. 1888, Chap. 4, Sec. 1.

SEOTION 1. Auction sales to be by auctioneerlicense. All sales of goods, chattels or personal property at public auction, within the city of St. Joseph, except such as are exempt from auction duty under the laws of this state, shall be made by an auctioneer, who shall have first obtained a license from this city, the charge for which shall be twenty-five dollars per annum for each person acting as an auctioneer: Provided, that a licensed auction house shall pay but one license. [G. O. No. 441, Sec. 12.

SEC. 2. License, how granted-bond required. -The city auditor is hereby authorized to grant a license as an auctioneer to any person who shall apply therefor, upon the applicant executing to the city of St. Joseph a bond, with at least two sureties, to be approved by the comptroller, in the penal sum of one thousand dollars, conditioned that the person so licensed, will, during his continuance in the business as an auctioneer, faithfully discharge his duties as such; that he will pay over the proceeds of all property sold by him to the person entitled to receive the same; and that he will not make any misrepresentations, false or fraudulent statements, or fraudulently conceal any fact in relation to the quantity, title to, or ownership of any property offered by him or any of his employes for sale; and shall also produce to the auditor the receipt of the treasurer for the amount of such license. [G. O. No. 441, Sec. 13.

SEC. 3. May ring bell. Licensed auctioneers are hereby authorized to ring or cause to have rung a bell at each

sale for a period not to exceed fifteen minutes.

441, Sec. 14.

[G. O. No.

[For penalty for violating this Chap. see Sec. 20, Chap. entitled licenses."]

SECTION 1. General duties of city auditor.-It shall be the duty of the city auditor, in addition to the duties imposed upon him by the general laws of the state of Missouri:

First. To be general accountant of the city, and as such, to receive and preserve in his office all city account books, vouchers, documents and papers relating to the accounts and contracts of the city, its revenue, debt and fiscal affairs, whether said accounts are between the city and any officer thereof, or said accounts and contracts are between the city and any person or body corporate, except where said books, vouchers or documents are, by the general laws of the state of Missouri or ordinances, placed in the custody of some other officer.

Second. To keep a day book, journal and ledger, in which the accounts of the city shall be kept by double entry. The city shall be represented in said books by the term "City Revenue," and all moneys coming into the city treasury, shall be entered upon the debit side of city revenue account, with the sources specified from which said revenue is derived; and all appropriations shall be entered upon the credit side of said accounts, with the objects stated for which each appropriation is made.

Third. To keep, in proper books, the accounts between the city and all officers charged with the collection or custody

of public moneys; entering all receipts and payments, from what source derived, and on what account paid.

Fourth. To keep a complete record of all branches of the city revenue, opening an account with every fund, which, by law or ordinance, is made a separate fund, crediting the same with all moneys paid into the city treasury on account thereof, and charging said fund with all appropriations made therefrom, and all warrants drawn thereon.

Fifth. To keep a record of all warrants drawn upon the city treasurer, specifying the number, date, amount, and to whom payable.

Sixth. To keep an account of all bonds and obligations of the city, date of issue, time when principal and interest become due, rate of interest, and to whom payable, giving a registered number for each bond and coupon.

Seventh. To examine, audit and adjust all accounts, claims and demands for or against the city, first submitting such as amount to one hundred dollars or over to the auditing committee to be passed upon, and, after the same has been duly examined and passed upon with all accompanying vouchers and documents, to certify the balance or true state of such claim or document.

Eighth. To keep a true and just account with the several different revenue districts, the city treasurer and the different funds and officers of the city, debiting the same with all moneys paid into the treasury on account of such funds, respectively, and with all taxes and other accounts in favor of such funds, placed in the hands of any city officer, for collection, and crediting the same with all appropriations made therefrom by ordinance, and with all taxes and other accounts declared by the common council to be uncollectible.

Ninth. To keep separate accounts with all contractors for public works, crediting them with the amount of their