, 1854-06-10


tax collected from the person intended, if
he be taxable and can be identified by the
assessor, treasurer or sheriff. and whcnev-
er the treasurer after the duplicate ccrtif-
cate is delivered to him shall ascertain that
any land or other property is omitted he
shall asses and estimate the tax thereon,
and enter the same upon his duplicate as
sessmcnt roll and inform the county audtor
thereof, who shall charge him with the
amount of such tax. If the sheriff after he
has received theNranScrpt of the schedule
of unpaid taxes shall ascertain such omis-
sion, he shall assess and estimate such tax
and enter the same upon his transcript, and
proceed to collect it, and inform the coun,
ty auditor thereof who shall charge him
with the amount of such tax.
Sec 81. The treasurer shall hold all
the moneys collected as territorial tax on
the first day of September, January and
June, subject to the orders of the territorial
treasurer who on receiving such moneys
shall file n receipt therefor with the terri
torial auditor, and transmit receipt to the
county treasurer, and such county treasur.
er on his settlement with the territorial au,
ditor, shall be allowed the amount shown
by such receipts to have been paid by him
to the territorial treasurer and the amount
of territorial tax shown to be unpaid by
the certified statement of the county audi
tor, signed by him and sealed with the sea-
of the board of county commissioners. All
taxes assessed and now due or delinquent
shall be collected under the laws now in
force, and the boards of county commission,
ers shall hold their first session under the
provisions of this act on the first Monday
in July 1854, instead of the first Monday
of June in such year, as herein provided.
And the county assessor shall for the
year 1854, prepare his assessment roll
without receiving blank therefor, before
the first Monday in July, and deliver the
same to the board Of county commissioners
at their July session which July session oI
such board shall be for the purposes of this
act, the June term thereof.
Sec. 2S. The county treasurer at the
June term Of the board of county commits
sioners, shall attend with his books and
vouchers, and settle his accounts before
such board, and shall be allowed in such
settlement the amount of the orders of the
territorial treasurer, all county orders and
interest paid thereon, receipts of county
auditor, and amount of the delinquent tax
returned by the sheriff on polls and person,
al property, and the amount Of taxes due
on lands and city and town lots returned
by such treasurer TO the county auditor as
lands, city and town lots sold to the coun'
ty at the annual sale thereof, with the per
centage allowed TO be returned by him by
law.
Sec. 30. If any county treasurer OF
sheriff shall neglect to pay over any money
at the time required by law, the amount ol
money then due and unpaid shall draw
twenty-five per cent interest per amnum,
therefrom, and it shall be the duty of the
officer to whom such payment should have
been made, to cause the bond Of such coun-
ty treasurer or sheriff to be put in suit, and
to inform the prosecuting attorney Of the
district in which such defaulting treasurer
or sheriff may reside, Of his failure TO pay
over such money.
Sec. 80. When by the mistake or
wrongful act of any officer, lands, city or
town lots have been sold for taxes on which
no tax was due, such sale shall be illegal,
and all deeds and certificates Of purchase
shall be invalid and the purchaser Of such
lands or town lots shall be entitled TO re-
cover twice the amount of delinquent taxes,
interest, costs and charges, and accrued
taxes paid by him, from such officer, either
by suit on his bond or by action against
such officer himself, before any tribunal
having jurisdiction Of the amount.
Sec. 81. In addition TO the fees allowed
by this act, the board of county commits
sioners shall allow a reasonable sum for
the preparing of rolls, schedules and lists,
TO officers required by law to prepare the
same, and shall also allow the cost of pub
lication of lands city and town lots sold to
the county.
See. 32. The entries made in the coun-
ty treasurer's book, the assessment rolls, the
duplicate assessment rolls, schedules, tran
script or warrants attached thereto, delin-
quent lists, books and records of the coun-
ty auditor required to be kept by him by
this act, shall be prima facie evidence in all
Judicial proceedings.
Sec, 33. The county shall in all cases
be responsible to the several school districts
in the county, for all delinquent county
school tax, and it shall be the duty Of the
county treasurer to pay on the order of the
Of common schools Of his
county to the several school districts, the
entire amount of the county school tax lev
led in the county for that year, out of any
money in the county treasury, whether said
school tax or any part thereof, he collected
or not.
Passed April goth, 1854.
/ certify the foregoing is true copy Of
the original act
c. II. MASON,
II.