Sec. 18. Tax levy; persons and property liable; amount;
additional taxation.
The levy so made shall be laid on all persons who are residents
of said city over twenty-one years of age, upon dogs and upon all
tangible personal and real estate within said city, except such
persons, personal and real estate as are exempt from taxation under
the laws of this State, and also upon all other such subjects
within said city as may at the time be assessed with State taxes;
provided, however, that the tax on real estate and tangible personal
property shall not exceed in any one year, one dollar and
eighty-five cents on every hundred dollars value thereof; and provided,
also that lands while used for agricultural or grazing purposes
included in this charter, at the time they are taxed, may be
assessed at a lower rate. In addition thereto the council of the
said city shall provide for such levy for the maintenance and operation
of the public schools and for interest and sinking fund on bonds
issued for school purposes as may be authorized or provided for
by the general laws of the State, provided, however, that nothing
in this act contained shall authorize the imposition of a tax upon
intangible personal property at a rate in excess of that authorized
by general law.
But nothing contained in this section, as hereby amended, shall
limit or restrict the power of the city council to levy such additional
taxation as they may deem necessary for the use and benefit of
the city; provided, such additional taxation shall be authorized
and sanctioned by a vote of the qualified voters of said city, in the
mode and manner prescribed in section twenty-three of this charter
or be authorized by the council by a vote equal to at least two-thirds
of the total membership. Provided, that nothing in this section
shall be construed to repeal or amend any general law of the
State now in effect. (1928, c. 287, p. 831.)
The 1928 amendment so changed this section that a comparison here
is not practical.
