The Nevada Democrat. [volume] (Nevada, Calif.) 1854-1863, 1857-05-06
An Act.

An Act.
To authorize the Board of Supervisors of Neva-
da County to levy special tax for county
purposes
me People of the State Of California, represented in
Seuafe and Assembly, do enact as toitoscs:
SECTION |. The Board OF Supervisors In and
for the county of Nevada, is hereby authorized
to levy, annually, in addition TO oIner taxes
levied for general purposes special tax, as fol-
lows: a sum not exceeding two dollars upon
each male inhabtant Of the county, not by law
exempt from poll tax, and sum not to exceed
one fourth of one per cent. on all taxable prop
erty in said county; and such poll and property
taxes as NAV be assessed under this Act, snail
be assessed and collected as are other poll and
nropertv taxes for State and county uses, ana
Shall he paid in the legal currency of the United
States; one half of the money collected under
the provisions of this Act shall be held ana nsed
for the payment of the current expenses OF the
county, other than the salaries and fees oil coun-
ty officers-and the other half shall be paid into
the general fund for the payment OF the existing
county debt.
SEC Said Board of Supervisors may cause
to be prepared so many proper blank receipts
for poll taxes as may be equal to the probable
number of inhabitants of Nevada county liable
to poll tax. and the Clerk of the Board Of Super
vsors shall sign the same and make an entry
thereof in a book to be by him kept for that
purpose and shall deliver to the Treasurer OF
said county so many of such executed receipts
as may be required, and said Treasurer shall
sign the same and make an entry thereof in q
book to be by him kept for that purpose, and on
or before the first Monday of March in each year
issue to the officer authorized to collect poll
taxes, so many of such executed receipts for poll
taxes as may be needed, and snch officer shall
i fnts fha mn
and shall be charged with the same and held
accountable therefor; provided, that the receipts
so authorized to be issued by this section may be
issued to the officer authorized to collect the poll
tax for the present year at any time prior to
the first day of July next
SEC 3 Whenever any officer shall collect any
poll tax under this Act. he shall deliver such
receipt so received from the Treasurer to the
party paying such tax, and for any willful neg
lect so to do shall be guilty of a misdemeanor
and upon conviction thereof, shall be punished
J by Imprisonment in the county Jail not exceed
! ing one year, or by fine not exceeding five hun
dred dollars, or by both fine and imprisonment
SEC. 4. The officer authorized to collect poll
taxes shall make settlements for such receipt:
received by him, and pay over any money col
|, ected by him under this Act, at the same time
and in the same manner as required by law il
relation to other poll taxes for State and County
purposes; and his powers aud compensation un
der this Act shall be the same rs by law provi
ded in relation to other poll taxes for State anC
County purposes.
, SEC. The money collected and paid into The
"Fnnd for Current Expenses, " arising under thu
provisions of this Act, shall be paid out cXclu
sively for the necessary county expenses accru
ing during the year, commencing the first day
of July next, aud annually thereafter; and al
orders drawn on the said fund shall distinctly
specify the liability for whch they are drawn
when it accrued, and shall be paid in the order
, of presentation to the County Treasurer; and if
there be not sufficient money in the Fund for
current expenses" to pay all such orders drawn
during the year. then the balance shall be paid
in the same manner as the present outstanding
county orders. IL there remain at the end 81
the year any surplus of the money so raised by
taxation for ''current expenses" il shall be paid
into the general fund of the county, and be
, applied to the payment Of outstanding county
orders, in the manner required by law
Sec. 6. The County Treasurer of Nevada
county shall pay, in the order of thei" presenta
ton and registration, all warrants heretofore
issued by the Board of Supervisors of said coun-
ty for the payment of the debt incurred for the
rebuilding of the Court House aud Jail of the
county and reftting and furnishing the same.
f SIC. T. Said Board of Supervisors is hereby
authorized to require Of the officers having the
collection and disbursements of the fund arising
under this Act such additional bonds, with suffi-
cient sureties, as sad Board may deem expcd-
ent
Approved April 22d, 1857.