municipality, or upon their officers to fill in and return schedules, render sworn statements, or otherwise, shali apply to banks and their officers as deseribed in this section. TAXES, WHERE PAYABLE Section 45.-Municipal taxes upon capi- tal, shares and property of the institu- tions, corporations and companies in- ciuded within the meaning of this Or- dinance and upon shares in banks en- gaged in business in the muniecipality, shall be payable at the office of the Se- cretary, who shall pay, parsuant to law, ine proporiion of su~h municipal taxes, due, to the proper office of the respec- tive municipalities and said institutions, corporations and companies.are hereby authorizd to retain the proportionate taxes upon capital shares from the earn- ings or dividends aecruing to the owners theveof, or to cancel a proportion of said share sufficient to pay said raxes. .ax- © upon such institutions, corporations and companies shuill be due in semi- snnuai instaiments, and all penalties for delinquency and the liability to attach- ment, seizure and sale of property here- inafter provided shall apply to such in- stitutions, corporations and comp:anies in the sume manner as to private iadi- viduais. PENALTIES. PERSONS. ASSESSORS. Scetion 46.-Any person, and any ageiat or officer of gny imstitution, corporation or company who shall give or return a {alse or fraudulent list sehedule or state- ment as required by this Ordinance; or who shall wilfully fail or refuse to rake and subseribe to any oaths, affidavits or a‘drmations required by this Ordinance, or who shail wiifuliy refuse to answer any ioterrogatory which the Secretary, ihe assessor, or any mamber of the Board of Review and Equalization is by Or- nance authorized to propound, shall ve deemed guilty ot a misdemeanor. If any assessor shall wilfully fail or neglect to obhtain from any person by him assessed any oath, affidavit, or affirmation required by this Ordinance to be adininistered, he shall forfeit and pay to the Municipality the sum of twenty dollars for each case of such wiltul omission and neglect. which shall be retained by the Secretary out of the salary or remune ation of the said as- sessor, and the Seeretary shall account, pursuant to law, for moneys so retained. NEGLECT oF DUTY. If any elerk appointed under this Ordi- nance, or any assessor or member of a board of review shall wilfully neglect to perform the duties of his office; or shall corrupt receive any fee, reward, emolument or advantage whatsoever intended to influence his conduct or the performance of his duty under this Ordi- nance, he shall be deemed guilty of a misdemeanor. (To be continued.) : S 5 L KX & VIS EDITORIAL. The graduation of nurses ni the local Municipal Hospital is the object of a cere- mony to be held at the Christiansted Theatre this evening to which the pub- lic is invited, and for which a reminder is hereby given that all interested in the uplift of the natives wherever op- portunity offers may avail of this chance to become &conversant with the work of the hospifal corps in our midst. LOCAL., The s. . "‘FPulwieo’’ left New York on Saturday, having 60 tons of ecargo for Frederiksted and 140 tons for Christian- sted. The next sailing will be the s. s. “"W. M. Tupper’” -on or about the 23rd Inst. We gzined the following information at the Post Office here this morning. Radiograim received yesterday reports Mystery delayed at San Juan ‘indefinite- ly on account of engine trouble. It was being arranged to charter a sloop to car- ry the m:i: from St. Thomas to Fajardo iast night and back. The Creole will according'y be held at St. Thomas the full time iimit to connect with this sloon on her reiurn. Correspondence July 5, 1921. Editor Avis, Dear Sir: Please let us call the attention of the proper authority to the planting of an electric wire pole at the corner of Mr. Pretto’s grocery so far out into ithe street that the width of same is reduced at least b feet. There nave been no less than three accidents already, and last night one that might have been fatal, mpsey appeored and was cordially welcomed, but the cheer- ing was not as loud as that which greet- ed Carpentier. Dempsey shook hands with the challenger, and both siniled. They finally were called to the eentre of the ring for another pictuie. Beiore Deschamps had finished looking at Demp- sey’s hand he raised a rvuinpus and said he would supply his own bandages for the champions hand. Herley, England July 2nd. —The grand challenge cup, considered the classic event of the annual Henley regatta, was won here today by the crew of Magdalen college which defeated Jesus college by one length the time was six minutes. Wimbiedon, July 2nd.—Melle Suzanne Lenglen retained the British turf-court womens single tennis championsiip by defeuting Miss Elizabeth Ryan of (ali- fornia in the challenge round here today, in two siraight seis. The score was 6-2. 6-0. Paris, July 2nd.-—-A detachment of United States warines h ve beer 'anded ac Ismid, aboat fifty miles South-ensi of Counstantinople 1 Asia Minor for the purpose of protecting tie United States citizens thiere upon the retirement ot the Greek troops, says a despuatch to ihe French ioreign office. A small French detachment s at Isimd and hopes that a number of bodies of Moslems who were assassinated before tiie departure of the Greeks will be found. The Freneh how- ever succeeded in saving tuur thousand Turks, in the town it is said.