, 1854-06-10

ANtNs e. INV uNeNS~'A lhH A'AlNAN sA''l
person liable to taxation in his county to
furnish list of his real estate, city and
town lots, liable To taxation in the county,
and list of personal property liable to tax
alton and may require such person to make
oath that such list contains full and true
account of all his property liable to be
taxed in the county and If any per
son refuse to furnish such list or to
swear to the same, when required so to do
. by the assessor, the assessor shall aScer-
tain the taxable property Of any such per-
son, from the best information 10 be derived
/ from other sources and shall enter such re-
| fusal to furnish list or to swear or affirm
upon his roll.
See g. Every assessor after the cOrrcc-
ton Of all errors in the assessment roll ac-
cortling to the provisions of the act relat-
ing to county assessors, shall deliver the
corrected assessment roll to the board OF
county commissioners on or before their an
nual session in June.
4 Sec. 10. The county commissioners Of
such county shall at their session in June,
examine the assessment roll Of their county
and shall have power to make all altera-
| tions and corrections in such roll as they
shall deem necessary to make the same con
form TO the requirements of this act, and
shall also determine the amount of money
to be raised in their county for county pur-
poses and apportion such amount together
with the territorial tax and the school tax
required by law to be apportioned on the
valuation Of taxable property in their cOun-
ty for the year, and levy tax therefor and
cause such orders to be entered at large
upon their records
See. IL. Within thirty days after the
assessment roll of any county has been eX-
amined, corrected and approved by the
board Of county commissioners, the county
auditor shall transmit to the territorial au-
ditor certified copy thereof, under the
seal of the board
Sec. 10. 1t shall be the duty of the
territorial auditor, on receiving such copies
of the assessment rolls, to estimate the
amount of tax to be collected in each coun-
ty for territorial purposes, and make a
statement thereof, and carefully preserve
the same in his Office, and he shall also de-
liver o certified copy of such statement to
the territorial treasurer who shall record
the same in book kept for that purpose,
and the territorial treasurer shall also
charge the respective counties, with the
amount of tax so asccrtaincd to be raised
in each
Sec. l3. The county auditor shall with
in fifteen days after the adjournment of the
June session of the board Of county com
missioners, estimate the amount of taxes
due on the valution of property in his coun-
ty, and shall make out q duplicate assess
meit roll, which shall contain in addition
thereto columns showing the amount of the
territorial, school and county tax, and total
amount of each column of valuation and
shall deliver q copy Of such roll to the coun-
ty treasurer with the amount Of such taxes
Prorided, that when any person shall be
returned on the assessment roll as having
refused TO furnish list or to swear TO such
list when required by the assessor, the coun-
.ty auditor shall add fifty per cent to the
valuation of the property of such person
and estimate the amount Of his tax thereon.
Sec. IA. All persons liable to taxation
may before the LIST day of September in
each year pay their taxes 10 the county
Treasurer. County orders shall be received
in payment of county taxes to an amount
not exceeding such tax, such county treas
urer shall give a receipt for the payment of
taxes if required, therein describing the
lands or town lots, or specifying the amount
of personal property on which the same is
paid and shall note on his roll the payment
thereof, and shall be entitled to retain three
per cent upon all taxes, SO paid as his fees.
Sec, Is. The county treasurer shall
within ten days after the expiration of the
time allowed for the payment of taxes,
make out schedule of unpaid taxes in
form Of duplicate assessment roll verified
by affidavit and deliver the same to the
county auditor who shall add ten per cent
to the amount of such unpaid taxes, and
forthwith issue a transcript Of such sched-
ule with the ten per cent added to such
taxes, with a warrant attached thereto in
the name Of the United States under his
hand and the seal Of the board of county
commissioners to the sheriff of the county
commanding him to collect the taxes
charged in such transcript by demanding
payment of the persons chargeable therein
and making sale of the goods and chattels
of such persons if necessary, and to return
the same to such auditor on or before the
first Monday in January next ensuing there
after and such auditor shall charge such
sheriff with the amount of money to be col
lected in such transcript.
Sec. l6. The sheriff shall proceed to
call once on each person named in the
transcript and collect the taxes charged as
provided in this act, and if not then paid
shall levey the same on the goods and chat.
tells of such person and give six days notice
of the time and place of sale and the proper.
ty to be sold by posting up advertisements in