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


sEc. z. The clerk, upon the receipt OF the
several assessment rolls, shall carefully com
pare the same with the list of taxable lands on
Tile In his ONCE, correcting oil errors that he
may discover, and add 10 the roll Of the proper
town the name OF the purchaser and the de.
scripti0n OF all such lands az have been omitted
by the assessor, which are liable 10 taxation
He shall then make Q fair copy OF the several
assessment rolls which copy, with the origin.
al, shall be laid before the county board at their
annual meeting ia each year for which service
the clerk shall be allowed three cents for each
tract OF land and one cent for each PERSONS
name, and valuation Of personal property con.
tanned In said rolls.
SEC. :. II any assessor shall wilfully neglect
or refuse to perform any Of the duties required
OF him by this act, he shall forfeit 10 county
the sum VI twenty-five dollars.
ARTICLE TENTH.
SEC. !. The board Of supervisors Of each
county, at their annual meeting, shall examine
the asse ssment rolls Of the several towns in
their county, for the purpose of ascertaining
whether the valuations in one town or distric,
bear Just relation To all the towns or districts
in the county, and they may Increase or DIM.
nsh the aggregate valuation Of real estate in
any town or district, by adding Or dedueting
such sums, as may, in their opinion, be neces-
sary TO produce u just relation between all the
valuations Of real estate in the county but
valuations Of all the towns and districts below
the aggregate valuation thereof as made by
the assessor. They may make such alterations
in the descriptions Of lands OF non.re sidsnts as
they shall deem necessary, and they shall as.
sess the value of all such lands as have been
omitted by the Assessor, and listed by the
clerk and cause the same " be placed opposite
the description Of said lands in column Tor
that purpose,
SEC. 2. They shall, al their annual meeting,
nix upon a certain rate on the hundred dollars,
to be levied upon the taxable property. both
!s-Al and &c ~ L9er ,reapectlya counties
for county purposes, which they shall cause to
be entered on their record. They shall care
fully compare the copy made by the clerk,
with the original assessment roll and when 30
compared and corrected, they shall cause the
taxes to be extended on the copy. They shall
also cause to be endorsed on the original as.
sessment roll the amount per cent. levied on
each hdndred dollars OF valuation, as taxes
thereon under the hand of their chairman, at.
tested by the clerk and the seal OF the county !;
which roll shall remain in the county clerk OF.
fee until the month Of March thereafter. The
town clerk shall all on the county clerk during
the month OF March in each year for said roll of
the previous year of their respective towns.
which rolls they shall file in their respective OF.
fees for the use Of the town.
SIC. 3. They shall cause to be estimated
anu stb uoWH III erphh NoiuLill LOT lutl puF-
pose, in the copied assessment roll opposite the
several sums set down as valuations Of real and
personal estate, the respective sums in dollars
and cents, TO be paid AS tax thereon. They
shall also cause to be added up and set down,
the aggregate valuation Of the real and per.
s0nal estate, in the several towns and districts
a. corrected by them, and the county clerk
shall TRANSMIT, to the state auditor by mail GER
tifcate Of such aggregate valuation, showing
separately the aggregate valuation OF real and
personal estate, and the amount of state and
county tax.
SEC. 4. The board of county supervisors
shall cause thecopied and corrected asse ssme nt
roll Of each town or district in their respective
counties, with the taxes extended thereon, to
be delivered TO the collector of such town or
district on or before the fifteenth day of No
vember in each year.
SEC. 8. To each assessment roll so delivered
TO a collector, a warrant under the hand and
seal Of the chairman Of the board Of supervi
sors, attested by the county clerk, shall be an.
nexed, commanding such collector to collect
from the several persons named in the assess
ment roll, the several sums mentioned in the
last column of such roll opposite their respect
i've names. The warrant directed to the col.
lector OF town shall direct the collector, out
Of the moneys to be collected, after deducting
the compensation which he may be legally en-.
titled to, which compensation shall be three
over TO the chairman Of the board of supervf
sors, the amount Of tax collected for the sup.
port OF highways and bridges, and TO the coun.
ty treasurer the state and county taxes collect.
ed by them. The county treasurer shall pay
over TO the proper officers the amount M tax
collected by them on delinquent and non resi-.
dents estate.
Src. 9. In all cases the warrant shall author
ize the collector. IN case any person named in
such assessment roll, shall neglect or refuse 10
pay his tax, to levy the same by distress and
sale OF the goods and chattles of such person,
and it shall require payment therein specified
TO be- made by such collector before the nj.
teenth day OF February next ensuing, in gold OF
silver coin.
Sac. I. The chairman OF the board Of super.
visors and clerk as soon as the assessment rolls
have been delivered TO the several collectors,
with such warrant anne xed shall transmit un.
der their hands and seals, TO the treasurer OF
the county an account thereof, stating the
names Of the several collectors, the amount
they are respectively 10 collect, the purposes
for which the same are TO be collected and the
persons to whom, and the times when the same
are 20 be paid, and the county treasurer on re.
ceiving such accounts, shall charge to such col.
lector the sums to be collected by him.
ARTICLE ELEVENTH.
SEC. |. Every collector on receiving the tax
list and warrant. shall proceed TO collect the
call At least once on the person taxed, or at his
or her place Of residence and demand payment
Of the taxes charged TO him or his property
In case any person shall refuse or neglect 10
pay the tax imposed on him. the collector shall
levy the same by distress and sale OF goods
and chattels OF the person who ought TO pay
the same.
see. 2. The collector shall give public notice
Of the time and place Of sale and OF the proper.
~ to he sold at least ten days previous to the
sale, by advertisement, TO be posted up in at
least three public places in the town where
such sale is TO be made. The sale shall be By
public auction.
Sac 8 II the property distrained shall be
sold for more than the amount Of taxes, the sur.
plus shall be returned TO the person in whose
possession such property was when the distress
was made.
SEC. 1. In case any person upon whom any
tax shall be ss.d under the provisions Of this
act in any town or district, shall have removed
out OF such town or district after such assess.
ment and before payment Of such tax, il shall
be lawful Tor the collector Of the town " here
such tax Was assessed. 10 levy and collect such
tax Of the goods and chattels of the psr.ou a..