The State guard., 1848-04-04

the tax collector, whether Dy the comp troller or the Clerk of the County Court, shall have the same force and effect, prina
 facie, as if the original bond were produ- ced in Court.
 SEC. 19. And De t further enacted, That it shall be the duty of the collector in each county, from and affer the first day of
 August, annually, to collect and receive from every person or persons chargeabe herewith, the taxes imposed by law in his county and in case payment be not made or received, on or before the first day of
 November, annually, the collector shall
 have power to distrain the slaves, and
 goods and chattels, which shall be found
 on the lands or in the possession of the
 person so indebted, notwithstanding such slaves, goods or chattels, may be compris- ed in any deed of mortgage. or may be
 under any other line, and if the owner thereof shall not pay the taxes due, within ten days after such distress, he shall sell
 the same, or so much thereof as may be sufficient to discharge all the taxes due,
 and the cost and charges for distress and sale; but there shall be no distraining of the slaves, goods or chattles, of any per- son for taxes until payment thereof shall have been demanded from such persen, if he or she can be found in the county, which demand shall be made, either of the party personally, or at his or her usual place of abode. Each collector shall &C., count for and pay into the Treasury of the State, on or before the first Monday of December, annually, the full amount of the taxes by him collected, deducting therefrom, all the allowances made by law, and his commissioners for collecting as fixed by law; and upon default in the payment here required, he shall be pro- ceeded against as is provided in section eighteenth of this act And the Court, upon motion so made and sustained. shall adjudge damages at the rate often per cen tum, and interest at eight per centum, per annum, on the whole amount of taxes found to be due, together with costs ofthe motion, and expenses of the notice.
 SEC. 20. And De t further enacted, That it shall not be lawful for anytax col lector, at any sale for taxes duo, made by himself under distress or otherwise, to be a bidder, either directly or indirectly for, or purchaser of any property real or per sonal and any and every collector viola ting the provisions of this section, shall forfeit and pay to the use of the State, double the value of the property bid for or purchased, to be recovered before any court of competent jurisdiction, on motion of the Attorney General, or Solicitor of the Circuit, after three days notice to such collector, and all purchases so made by any tax collector shall be void in law.
 2 SEC. 5i. And De tt further enacted, That the poll tax shall be assessed upon each taxable person in the district of which he shall be an inhabitant at the time of each annual assessment.
 H SEC. 9. And De a further enacted, That all taxes on real estate shall be asses. sed in the district where such estates shall lie to the person who shall be either the owner or in possession thereof, on the lst day of March proceeding each annual as. sessment, and in cases of mortgaged real estate, the mortgager shall, for the purpo- ses of taxation, be considered the owner, until the mortgagee shall take possession of the same, after which the mortgagee shall be deemed owner; and all personal estate shall be assessed to the owner, agent or possessor, in the district where the same was on the first day of March proceeding tLe annual assessment of the same. t
 SEC. g. And De t further enacted, That all stocks, moneys loaned, debts due, whether in or out of the State, shall be as. sessed to the owner in the district of which he is aninhabitant.
 q SEC. 24. And De it further enacted, That partners in merchandising and other business, whether residing in the same or different districts, may be jointly assessed and taxed under their partnership name, in the district where their business is carried on, for all personal property owned or em- ployed in such business; and if they have places of business in two or more districts, they shall be assessed and taxed in those several districts for the proportions ofprop. erty employed in such districts respective ly, and being so jointly assessed and taxed, each partner shall be liable for the whole tax. Y Y s
 ;, SEC. 25. And be t further enacted, That the county assessor, assisted by the district assessors, in their respective dis tricts, shall before the first day of August in each and every year, list and assess all property, real and personal, liable to pay tax in his county, according to the rules and regulations prescribed by law. And it shall be the duty of the assessors to wis., it the residence or usual place of business if necessary, of every tax payer resident in any district of the county. and require of him 0T her. 9 list of his or her taxable real ana personal, which list shall, in all cases, be, by the party giving t in, verified on oath, which may be ad- uinistered by either of the assessors ;-- from which list t,e assessors shall make m assessment of all contained therein, and register the same in their assessment books under proper heads, agreeably to such formula as may l'e furnished by the Comptroller of public accounts.