The Goodhue volunteer. [volume] (Red Wing, Goodhue County, Minn.) 1861-1864, 1862-04-16

/ ~ -. Sec. H., This act shall take effect
from and after it's passage. ,..>.~r
Approved Marchsl, 1862. ~:"I ~ /
An Act to provide for the assessment and
collection of tax for the purpose OF meet
ing the liability of this State in assuming
the payment Of this States quota of the
Federal tax authorized and required by
Act OF Congress, approved August 9Th, A.
ID. 1861.
BE 1t enacted By the Legislature Of the
',-s State Of Mi,snesota "'
Section l. That there shall be assessed
and levied upon all the taxable property irf
this State found upon the assessment rolls
for the year 1861 Of the several counties in
this State, tax Of two mills on each and
every dollars valuation thereof for the Dur.
pose OF meeting the liability assumed by this
State IN payment Of this States quota ST the
federal tax, as required by act Of Congress
approved August 5th, A. d. 1861. ,-..|,,
Sec. 2. 1t shall be the duty Of the coun.
ty auditors IN the several counties in this
State, within twenty days after the passage
OF this act, to extend upon the assessment
rolls Of said county, for the year 1861, in a
,seperate column, headed Omitted States
War Tax" tax equal to an amount as re
Qplred by section one of this act.
Sec. 3. The taxes levied BY the proyis
IONS Of this act shall be collected bv the
county treasurer OF the several counties in
in the same manner as other taxes remain.
ing unpaid upon the assessment rolls Of the
year 1861. Provided, That no property
taxed under the provisions of this act shall
be advertised for non payment and for sale.
except as may be by law provided for the
advertisement and sale of land for the taxes
assessed for the year 1862. Provided also
That the assessment roll personal property
taxed under the provisions of this act shall
he delivered to the county treasurer for COL
Lotion, and any tax remaining unpaid
On the first day Of July, 1882, shall
be collected by levy and distress in the man.
ner provided by law for the collection Of
taxes on personal property.
6ec. 4. All taxes upon real and person.
al property assessed by the provisions Of
this act, and remaining unpaid on the LIST
day of June, A. D. 1862 Shall be chargeable
with interest at the rate of fifteen per cent
per anum,f for the first three months there.
after, and on all remaining due on the, list
day Of September, twenty per cent per anum
until paid.
Sec. Livery white male inhabtant or le
gal voter of the State of Minnesota above the
age OF twenty one years except soldiers in
the United States service, shall be liable to
poll tax Of one dollar each, to be assessed and
collected n manner as hereinafter provided
to be applied, or SO much as may be ncccssa-
rysfor the payment of the Federal tax, as
mentioned in a preceding section,5E { y
Sec 1t shall be the duty Of the Several
town or city clerks throughout this State i'm
mediately after the passage of this act or
within forty days thereafter, to make out an
alphabetical list Of all persons living ir said
town or city subject to poll tax, as provided
for in section five of this act and shall file
the same in the town clerk s office, and shall
immediately deliver certified copy thereof
to the town treasurer
~ Sec; Z. That the Town Treasurer having
been qualified under the provisions Of law to
act as Treasurer, shall Immediately proceed
ITO collect the sum Of one dollar, 50 provided
for in section five of'this act, from every per
son included in his list liable to poll tax,
and upon the payment of the same, shall give
a receipt therefor, and shall mark the word
.paid opposite each name; and the said Treas
...rer: is hereby empowered to place upon bis
l&t from time to, time, the name of any per-
Son not found on, said list, subject to a poll
tax Proui0ed,1 That no person shall be liza
BILE; to pay Ia poll tax in more than one town
in this State, under the provisions ofthis act.
Provided also That no person shall be liable
to pay poll tax under the provisions of this
act who has removed into this State after the
FIRST day Of August, A. d. 1862 .-.4 "a.
q Sec. 8. 3nThe Town Treasurers are hereby
empowered to collect the poll tax due from any
person liable to pay the same, by distress and
sale Of any Of the personal property belong
ing ID said person, or so much thereof as NAV
be necessary to pay said tax with costs; and
for the purposes herein named, the Town
Treasurers shall have the same power, and be
governed by the same law, as is applicable to
the County Treasurer in the collection of
taxes upon personal property. 800. 10,
o7SEc o. 1t shall be the duty of the town
treasurer upon the first day of juno, Sep
TENDER and November, 1862, to exhibit TO the.
county treasurer the certified list as furnished
him, Of persons liable to poll tux, together
with such names rs have been added thereto
and shall at such times pay over to the county
treasurer, in specie or United States treasury
notes, a sum equal TO the amount Of tax col
lected rs appearing upon said list, less three
per cent upon tho same, which. may be re-
tanned by the town. treasurer as fees for such
collection wherenpon the county treasurer
shall give the town treasurer receipt for the
amount paid him, together with the amount
allowed him as per ccntagc for collection !:
said receipt shall be countersigned by the
county auditor, who shall Gle an exact copy
Of the same, and shall charge the same to the
county treasurer. .~---. -~-~-~~.--
SEC. 10. The town treasurer shall, at the
time Of his payment to the county treasurer
in November, deliver to the county auditor
his list, who shall file the same in his office,
and any poll tax due upon said list after the
first day Of November, 1863, may be paid
into the county treasury upon the certificate
Of the county auditor ~ ''''- =
Sec. il The county treasurer shall pay
over . the State Treasurer, in specie, q
United States treasury notes, on the 18Th
day Of Jsne and 18th day Of September, an
moneys received BY him ON account Of the
tax provided for in this act and shall be A.
lowed 8 fees for,the collection and payment
dths same. tws per csnt. Of The amount
received. ss 0 s##.A