Sec 11 Assessor & Collector shall be required to value and assess any City Lots and other lands not included in the list furnished them by the Recorder aforesaid which they may ascertain to be liable to taxation

Sec 12 within ten days after the close of sitting of the Municipal Court aforesaid it shall be the duty of the clerk aforesaid to make out and Deliver to each assessor and collector alphabetical lists of taxable property returned by them as corrected by the Municipal Court aforesaid and take— receipts for the agregate amount of taxes to be collected upon the lands contained in the lists and also upon personal property, one of which shall be filed in the office of the City Recorder and the other in shall be delivered to the City treasurer

Sec 13 For the purpose of defraying the necessary <​expences​> attendant upon the enactment administration and execution of the laws of this it is hereby declared and ordained that a tax of fifty cents upon every hundred Dollars’ worth of taxable property shall be levied and collected from the owners thereof or the persons in whose names the same may be listed and assessed for taxation And every tenant or lessee who shall be obliged under this or any other act to pay the tax due on any City lot or other Land leased to him when such payment is not required by the terms of said lease, or who shall be obliged to pay taxes on a greater part of such land, shall have a right to demand sue for and re[c]over from the owner of such City Lots or other lands the full amount of taxes so paid by him [p. 7]