The Nevada journal., 1861-03-22
AN ACT
To provide for the collection of Delin-
quent Taxes i'm the County of Nevada.

To provide for the collection of Delin-
quent Taxes i'm the County of Nevada.
The People Of the State Of California represented
in the Senate and assembly do enact as lollors.
| SEC. 1sT.-The assessment of taxes upon all
property, both real and personal, in the County
of Nevada. whether for State county or other
purposes for the fiscal year ending one thousand
eight hundred and fifty mine and for the fiscal
year ending on the first day of March in the year
eighteen hundred and sixty, and for the fiscal
year ending the first day of March in the year
eighteen hundred and sixty -one are hereby legal
lied and confirmed and rendered valid and binding
both in law and equity against the persons and
property assessed.
SECT 2D.-The District Attorney of the coun
ty of Nevada is hereby authorized and directed to
! commence civil actions in the name of the People
of the State of California in any of the courts in
said county, whether the defendant be resident
/ or not of the township, in which the court is To-
located to recover the unpaid taxes in said county
for the fiscal year mentioned in Section of this
act, AID he shall designate in his complaint the
amount of taxes due, land unpaid forStateandCoun-
purposes, separately and state the kind and
quantity of property assessed but the real and
personal, and if real, describe the same; and de
| fendant shall not be allowed to set up, or show
any informality in the levy, or assessment, as a
defense, such defendant being allowed only to
plead; First, That the taxes have been paid be-
fore suit; or second That he had not the property
mentioned in the complaint at the time of the as
sessment, and has never been liable to pay said
taxes and shall be filed in any such
case unless the same be verified by OATH
SECT. Sd The delinquent tax list for said fs-
cal yea duly certified by the proper officers, shall
be delivered to the District Attorney, and the
said delinquent lists, or the original or duplicate
assessment Rolls, or a copy of any entry therein
duly certified, showing unpaid taxes against any
person property shall be evidence in any COURT
to prove the delinquency, property assessed, the
amount of taxes unpaid and due, and that all the
forms of law, in relation to the levy, and assess
mcnt of said taxes, have been complied with, and
neither the delinquent tax lists nor the assess
ment rolls need be filed in any case.
SECT. 4TH Judgments rendered in such cases
in the District Court shall be docketed, and be-
come liens upon all property of the defendant or
defendants, liable to taxation and may be enforc-
ed against the same, and the District Attorney
may file transcripts of judgments rendered in JUS
tice Courts, under this act with the County Clerk
who shall thereupon docket such judgments, and
they shall beceme liens, from and after such dock
et entry, In like manner as judgments rendered in
the District Court under this act, and tn County
| Clerk may issue execution such docketed JUS
iice Judgments as on judgments rendered in the
District Court.
| SEC. 5TH.-An Act to regulate proceedings in
civil in the courts of justice of this State
far as the same is not consistent with the provis
ION of this act, is hereby made applicable to pro-
ceedlngs under this act, and any deed derived from
| a sale of real property under this act, shall be
conclusive evidence of title except as against ac-
tual frauds or prepayment of taxes, and shall ent-
tie the owner thereof to writ of assistance from
the District Court to obtain possession of such
property. Provided that the Sheriff in selling
said property shall only sell the smallest quantity
that any purchaser will take, and pay the judg-
ment and all costs; and provided further that
when property sold, belongs to miners or persons
under legal disability, they shall have until six
months after said disability is removed to redeem
said property by laying the whole bill, all subse
quent taxes and interest; all monies collected un-
der this act except cost and charges shall without
delay be paid to the Treasurer of said county to
be distributed in the proper funds and each col
lection and the date thereof, shall be entered op
posite the proper name or property in the dclin
| quent tax lists which shall be open to public in
/ spection.
SEC. 6TH.-If the name of the owner of any
taI,f
nonresident of the county of Nevada, or un-
known, or if the Same has been assessed to an un-
known owner, the person liable to pay the taxes
thereon, may be sold by fictitious name, and the
summons be served in such manner the court
may direct: and deed derived from the sale of
such property under the provisions of this act
shall be equally conclusive against the true own
| cr of such property, if the action had been
/ prosecuted against said owner by his real name.
| SEC 7TH--For services under this act, the Dis
trict Attorney shall be entitled to compensation
| equivalent to fifteen per cent the amount re-
covered to be added thereto if paid before judg-
ment, and If not so paid then twenty five per cent
TO be added thereto, and to constitute part of the
Judgment, and ten per cent upon all amounts paid
over collected under this act, before the COM
mencenent of suit to be added thereto, and all of
hcers snail perform such services may be
| quired of them under this act without the pay
| lnent OF fees in advances but they may charge and
receive TO their own such fees as are allowed
for similar ser ices in other Provided that
such fees are collected of the defendants and i'll
case shall the county be liable for services render
Gu uHuef tllls ACT. anu prONlueu frther that the
District Attorney, shall not commence the suit
a,thorzed by this act against person after being
served with duplicate receipt of the county
Treasurer the original having been filed with the
county Auditor, for the total amount of taxes ,and
charges due from such person upon a piece of
property, and ten per cent additional thereto: and
if any person shall fail to serve said receipt, he
Shall pay all costs that may result from his gill
Sence: Provided further that the District Attor-
ncy shall, at his own expense at least ten days be-
fore commencing suit against any party or parties
under this act, serve upon them notice i'll writing,
either delivered to them personally, or left at
their usual place of residence, except as above
provided for in the of non residents or un
known owners: which notice shall state the fact
of the delinquent tax list lists being in his
hands for collection, the amount of taxes due
thereon, from said delinquents, including the
ira ten per cent. and the year years in which
the same was assessed: Any person who is citi-
zen OF the state of California; may serve the noti-
ccs, provided for in this proviso, and he shall
make affidavit to that fact either separately col
lcctiVeiy in which he shall state separately the
name OF the person served and the date of SERVICE
which affidavit may be used in p, oof and no other
proof of such service shall be required,
SEC. SrH.-This act shall take effect and be in
force from and after its passage.
Approved March 5th, 1861.