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


before justice of the peace, that the sums
named In said list remain unpaid, and that he
has not upon diligent enquiry, been able to
md any goods or chattels belonging to the per.
sons liable to pay such taxes whereon he could
levy the same, he shall be credited by the
treasurer the amount thereof, and the treasurer
shall give the collector q receipt therefor.
SIC. z. II any person chosen or appointed
10 the ofice Of collector OF any town or district
shall refuse to serve or shall die or resign, or
the Office becomes vacated in any other way,
before he shall have entered or or eornpleted
the duties Of his Office or shall be in any way
disabled from completing the same, the chair.
man OF supervisors and justices of such town
or district or any two OF them shall forthwith
appoint a collector for the remainder OF the
year, who shall be subject to like penalties and
have the same powers and compensation as
the collector in whose place he was appointed,
and the town clerk shall forthwith give notice
Of such appointment TO the county treasurer
But such appointment shall not relieve the
former collector from any liability incurred by
him.
SEC. :. II any warrant shall have been issued
as by law provided, prior to any appointment
Under the last section, the original warrant, if
IL can be obtained, shall be delivered TO the
collector so appointed and shall he considered
as giving him the samc powers as If originally
issued TO him. But II such warrant cannot he
obtained, new one shall be made out in the
cry such appointment the chairman of the su.
pervisors OF such town may extend the time
for collection not exceeding thirty days. if he
shall think II necessary, OF which extension he
shall forthwith give notice TO the county treas.
urer. The collector so appointed shall keep an
account of all collections made by the former
collector, so far rs he can ascertain the same,
and when any one shall present a receipt for
taxes paid TO the former collector, be shall
mark against the amount OF taxes so paid. to
whom paid and the time when paid.
SEa. q, II any coll ,ctor shall refuse or neg.
lect TO pay over the sums required by the war
rant to the proper person, or account for the
same as unpaid, the county treasurer shall
within twenty days after the time when such
payments ought TO have been made, issue u
warrant under his hand and seal. directed TO
the sheriff of the county. commanding him TO
levy such sums shall remain unpaid and
unaccounted for by such collector, OF the goods
and chattels, lands and tenements Of such col
lector and pay the same to the county treasurer
and to return such warrant within forty days
after the date thereof; which warrant the
treasurer shall mme dately deliver 10 the sher-
III Of the county,
SEC. 10. The sheriftO whom such warrant is
directed shall imme lately cause the same TO
be executed and shall make return thereof 10
the treasurer, within the time specified and
shall pay TO him the money received in virtue
thereof, deducting thereir0m as his fees the
been entitled to retain. Such part Of the mon.
eys, il any, az oughtto have been paid by the
collector, 10 the town officers, shall be paid by
the treasurer TO the officers to whom the col.
lector was directed to pay the same. but if the
whole amount of moneys due from the collect.
or, shall not be collected in such warrant, the
county treasurer shall first retain the amount
which ought to have been paid to him before
making any payment to the town officers.
SEC. IL. II the whole sum due from said col
lector shall be collected, the sheriff shall 80
state in his return but il part only, or if no
part Of such sum shall be collected, the sheriff
shall state in his return the amount levied, il
any, exclusive OF his fees, and shall also certify
that such collector has no goods or chattels,
lands or tenements in his county, from which
the moneys or the residue thereof as the case
may be, could be levied, and in either case the
| treasurer shall Immediately give notice to the
| chairman Of the supervisors Of the town or dis.
! trct OF the amount due from such collector, and
the chairman shall Immediately proceed to put
! in force against such collector the penalty
named in section twenty of article one of this
! act.
Sec. IL. II any sheriff shall neglect to return
any such warrant, or to pay the money collect
| ed thereon, within the time limited for the re-
turn Of said warrant, or shall make any false
| return thereon, the county treasurer shall forth
! with proceed 10 collect the whole sum directed
| to be levied by such warrant, by q proper suit
| therefor, and he may proceed in the first In.
! stance by writ of attachment against the
| goods and chattels, lands and tenements rights
! and credits Of such sheriff. and the same pro-
! ceeding may be had thereon in the proper
court, as provided by law in ordinary cases Of
! attachment. In case the treasurer shall fail to
/ collect such moneys by suit or attachment, A.
is provided in the preceding section, he shall
/ proceed TO enforce the penalty provided for
such default in section twenty Of article one Of
this act.
,Ia
/ Of taxes directed TO be collected by any col.
! lector in any Of the towns or districts OF this
! state, the county treasurer shall give TO such
/ collector a certificate of the settlement, which
shall be his discharge in full.
ARTICLE TWELFTH.
/ SEC. |. The supervisors IN the several towns
] in this state shall have the care and superin.
( tendence OF roads and bridges therein; and II
shall be their duty 20 give directions for the re.
/ pairing OF the roads and bridges in their re.
/ spective towns: to regulate the roads already
/ laid out, and 10 alter such of them as they or a
/ majority Of them shall deem proper, as herein.
: after provided: 10 cause the roads and the
bridges which are or may be created over
streams ntersecting roads, 10 BE- kept IN repair:
! 10 divide their respective towns into so MANI
I road districts as they shall deem convenient by
writing under their hands, to be lodged with
the town. and by him 10 be entered in the town
records such division 10 be made annually. If
! y.
be made at least ten days before the annual
! town meeting 10 assign to eaca OF the said
road districts such Of the inhabitants liable TO
work on highways As they shall think proper.
having such regard TO proximity Of residence a.
may be, and TO require the oyerseers Of high
I ways from time 10 time, As often As they shall
/ deem necessary. 10 warn oil persons liable to
I work on roads, 10 come and WORK thereon, with
such tools. carriages, cattle or teams a. the
said oycrseers, or either Of them shall direct.
okc. ?. The supervisors OF each town shall
I render 10 The board OF town auditors, at their
annual meeting for auditing the accounts OF
town officers, an account IN srting, stating the
labor s-se ssed and performed in such town.
} the sums received BY such supervisors for fines
and communications, and all other moneys re-
/ eeiyed under this act; 4 statement OF the in
proyemeais necessary TO be made on the roads
{ and bridges. and an estimate Of the probable
expense OF making such Improvements, beyond
VIA! the labor 10 be assessed in that year and
the road TAX Will Aeeams-h. also a