Sec. 18. Persons and property subject to levy.
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.
