The weekly pioneer and Democrat. [volume] (Saint Paul, Minn. Territory) 1855-1865, 1858-04-01

designate in every account the sum audited and
allowed on such account by the board, and the
charges for which the same was allowed he
shall deliver to any peTsen who may demand 1t
copy Of any account on file in bis Office nre-
ceiving from such person ten cents for each
hundred words contained In such copy.
SEC. 10. 1t shall be the duty Of the several
boards 30 cause TO be built In their respective
counties court house and Jail, or repair the
same when two. thirds Of the whole board shall
deem il expcdient, at the expense Of such
county.
SEQ. II. I, shall be the duty u the board Of
supervisors to take charge of the poor Of their
respective counties, and the Overseers Of the
poor of the several towns shall be accountable
10, and their compensation shall be audited by
the board and paid by the county.
SEC. H. Each member OF the board OF coun-
ty supervisors shall be allowed compensation
for his services in attending the meetings Of the
board, or attending 10 any other business for
the benefit u tho coanty, at the rate Of two
dollars per day, and mileage at the rate Of ten
cents per mile necessarily Travelled to and from
the place Of doing business, 10 be audited by
the board and paid by the county.
SIC. Is. II any supervisor shall nllfuily re-
fuse or neglect to perform any Of the duties re.
CURED of him by law as member Of the board
he shall for every such offence forfeit the sum
Of ten dollars.
ARTICLE SEVENTH.
SEC. |. Every person elected or appointed
10 the Office Of county treasurer shall within ten
days after he is notified Of his election or ap.
pointment, file in the Office Of the register Of
deeds written notice Of his acceptance Of the
office. II shall then be his duty TO receive all
moneys belonging to the county, from whatever
source they may be derived, and all moneys
belonging TO the state, which are directed by
law 10 be paid TO him, and TO pay and apply
such moneys in the manner required by law
lie shall Keep Just and true account OF the
receipt and expenditure OF all moneys received
Il hin IA e TO- S TSn rzrf -- ''' -'--"
SIC. 2. The county treasurer shall have the
same power to collect the taxes charged against
the lands or town lots OF delinqueDts or non.
resden ts, and TO make sale thereof, as is now
vested in the sheriff, collector or register Of
deeds, under the laws Of this State, and shall
account for and pay over the State tax in like
manner, and at the same time that the county
collectors are required to pay over said tax,
and he shall within twenty days after having
completed the collection Of the delinquent tax,
deposit the assessment rolls or tax books re-
turned by the town collectors, in the office Of
the county clerk.
sEC. 3. At the annual meeting of the county
board Of supervisors, or at such other times as
they shall direct, the county treasurer shall ex.
hibit to them all his books and accounts, and
all vouchers relating to the same, to be credited
or allowed.
SEC. 1. Upon the death, resignation or re-
moyal from Office Of any county treasurer, all
the books and papers belonging to his Office,
shall be delivered 10 his successor, on oath, that
all has been so delivered, or in case OF his
death, on the oath Of his executors or admins
traitors. In case such treasurer shall have left
the county. any one having charge of the books
or papers belonging to said Office shall deliver
them up and ON oath If required. And if any
person whose duty IL Ia to deliver up said books
and papers az aforesaid, shall neglect or refuse
to do 10 when lawfully required, shall forfeit to
the use of the county the sum of one thousand
dollars, or be imprisoned in the county jail un.
til such delivery Is made.
SEC. g. The county treasurer shall be allow.
ed two per cent on the state tax received and
paid into the State Treasury, and shall be al.
lowed one per cent for receiving the county
tax, and one per cent for paying out the same,
except that he shall not be allowed any com.
mission for paying over to his successor.
SEC. Q. Whenever any county treasurer shall
fail or refuse TO pay over the county revenue.
he shall be subject TO the penalty named in
section seventeen In article one Of this act.
ARTICLE EIGHTH.
SEC. |. Every person shall be assessed in the
town. where he resides, for all lands owned by
him In such town; land owned by . person resi-
ding in town where the same is situated, but
occupied by another person, may be assessed
TO the owner or occupant, at the election OF the
assessor. All lands owned by any persons
which are not situated in the town where such
owner may reside, shall be taxed as nonres
dent as hereinafter provided.
SKc. ,. Every person shall be assessed in
the town where he resides where the assess
ment Ia made, for all personal estate owned by
him, including all such personal estate in his
possession or under his control rs trustee,
guardian, executor or administrator, and In no
case shall property held under either Of these
| trusts, be assessed to any other person.
SIC. 3. The real estate Of oil incorporated
| companies liable TO taxation, shall be asse sed
| In the town where the same shall lei in the
same manner ~ real estate Of individuals. All
the capital stock u any incorporated company
liable to taxation, shall be assessed in the tow n
! where the principal Office Of said company is
located or business transacted. In case Of toll
bridges, the company owning such bridge shall
be assessed in the town where the tolls are col.
lected. The horses and stages Of stage com.
paniss shall be taxed ia the tswu where they
are usually kept.
ARTICLE NINTH.
Ssc. |. II shall b.. the duty ofthe clerk OF the
| county board in each county, to procure or pre-
pare In conformity with the lnstrnctionshe may
from time 10 time receive from the state audi
tor, blanks or books properly ruled, with suit
able heading, for the use Of the in the
several towns in his county. a suitable nnmber
sors throughout the county, and each assessor
shall be supplied with the same before the frat
day Of June in each year. The expense OF
purchasing the same shall be audited by the
/ county board and paid by the county. He
shall also present each assessor with list Of
! all taxable lands within their respective towns
| that have not been before furnished.
! Ssc. J. Between the first days OF June and
July. in each year, the ASSESSOR shall proceed
I to ascertain, by dLigent enquiry, the names Of
all the taxable inhabitants IN his town, and also
the taxable property. real or personal, within
/ the sane, and he shall set down IN sepsrs,e
columns as headed, the number or quantity and
/ value OF each article or taxable property, &C
/ cording 20 the best Of his information and judg
meut.
/ sxc. 3. Tn. assessor shall complete the as
/ sessment on or before the first Tuesday in July
I in each year. and shall on that day meet with
the town clerk and the chairman OF supervisors
al the Office Of the town clerk, and on the APP
( plicAtion Of any person aggrieyed,ihey shall re-
I view the assessment, anu II the board or ma
/ jouty OF them think IL advisable, they may
/ reduce the Assessment OF such person, and IN