The Idaho world. [volume] (Idaho City, Idaho Territory) 1864-1918, 1866-02-03
AN ACT

AN ACT
SUPPLEMENTARY to an Act entitled Ars Act to pr0Uid
a uniform system of Territorial and County RE
enue, and for the assessing end Collecting Ii
same.
Be it Enacted By the Legislative assembly of III
Territory Of IdGAO, as follorcs !:
SKC l. That all goods wares, merchandise
quarrz-inills, machinery, vehicles, wagons, pack
trains and animals Of whatsoever nature; whethe
of draft or for consumption and all other persona
or movable property, of whatsoever kind or de-
scription, in transitu, passing through the Coun-
ties of this Territory, and destined for, or belong
ing to any particular place or County IN said Ter
ritory, shall not be assessed while in transitu
through any other County but shall be assessed bJ
the Assessor OF the County to which said proper
ty may be destined, and on its arrival in the
County of destination and not until such property
shall have passed within the bounds of the County
which may be the place of such property's desti
nation. and where such property mghtfully be-
longs. Provided, that if property remain in any
County thirty days, it shall be taxed in such
County. 5000. yb 4s..s ess.sIf. se9#fess.
SEC. Q. And further, il any such personal prop
erty whatsoever, be assessed in transitu or pass
ing through any County of this Territory, when
destined for, or belonging to any other County,
such assessmentshal be illegal and invalid: and
if, upon any such Illegal or invalid assessment,
any taxes whatsoever shalt be collected, the per.
son or party so illegally assessed, aud paying tax
es thereon, in the County tie which his property
assessed may be destined, or rghtfully belongs.
shall have the right to recover frOM the assessor
making said illegal assessment, by suit in any com
petant Court, the amount of taxes paid together
with treble damages he may have sustained by
reason Of detention caused by said illegal assess
ment and further that any illegal and invalid as
sessmen so made while in in transitu or travelling
through any County of this Territory, while des-
tined for or belonging to any other County. shall
not prevent the Assessor of the County where such
property is destined tor and arrives, from asses
ing the same, and that despite any such illegal
assessment it shall be the duty of the Assessor of
any County where such property belongs or is
destined, upon its arrival in said County to assess
the same and that the taxes due upon any such
assessment so made, shall be collected and en-
forced as is otherwise provided by law for the col
lection of taxes que on personal property.
SEC. 3. For the purpose of enabling any assessor
OF any County. to determine when any such person
al property is in transitu through the County of
which he is assessor, he shall, and is hereby au-
thOrized to administer an oath or affirmation to the
person or persons party or parties, the owners Of
or who are in charge orpossession of such person
I'll property, or to any hired hand connected with
said pers NAL property, or to any person whoso>
ever, who may be informed of the destination of
eTty belongs, and any statements so made uader
oath or affirmation, by such persons, shall be suf
clent proof or evidence to what County such per
sonal property belongs. Any false statements
made to any assessor shall subject the person or
parties making the same to the pains AMI penal
ties OF perjury (; and the assessor shall note in
book kept for that purpose, description of the
property sought to be assessed, together with the
names of the persons sworn, and the destination
stated by them, and the date of exanlina-
ton. II any such persons, being the owners of,
or IN charge OF such personal property, shall ne
eject, or refuse to give under oath or affirmation,
the statements required by this section the asses
sor snail thereupon proceed to assess the same
and said assessmentso made upon any such refusal
or neglect to make such statement required, shall be
legal and valid, although said personal property
may be destined for, and belonging in any other
County and such assessment SO made shall not
prevent or be bar to further assessments on the
ARRIVAL OF any such personal property in the county
to which it is destined and may right;ully belong.
SEo4. 1t shall be lawful for the assessor. at any
time subsequent to the first Monday in August and
prior TO the last Saturday in December In each
year, 70 assess any property which shall not be on
the regular lists, and he shall enter such assess
ment IN separate portion of the tax list, or as
sesbment roll, under the head of subsequent as.
sessments, [" and shall delivery true copy OF the
0riginal assessment roll to the County Auditor. to
be Dy him compared with the entries ON the as
sessment roll, and the same shall be fled with the
Clerk OF the Board of Commissioners
SEQ. s. The Assessor shall be ex.ofiicio tax.col-
lectcr OF all taxes due on any assessment of per-
sonal property whatsoever, and shall, at the time
OF making any assessment of any personal prop. |
ertyI collect all the taxes due thereon and ii not
then and there paid, shall Immediately proceed to |
enforce the collection and payment OF the same in
the manner provided by law. PROVIDED, that in |
every instance receipt should be given to the |
party paying the tax aforesaid by the assessor,
acting exOicio tax-collector and all tax receipts
shall Go issued to the said Assessor as taxcolIect
or, ~ the County Auditor, and be countersigned |
by the County Treasurer. The receipts SO issued |
shall be charged to tho said Assessor. aciiEg as
Collector, by the County Auditor.
SEo: 6. The Assessor Shall also be ex-onicio tax
collector of all personal or per capita takes, such
~ Poil-taxes. Hospital tag, and all other person.
81 on per capita taxes except the road tax, which
the road supervisors are authorized to collect,
which taxes shall be collected at the time of the
assessment.
SkC. 2. All sections of any Acts whatsoever,
heretofore passed, in conflict with this Act, are
hereby repealed and declared null and void.
SEQ. 8. This act to be in force and take effect |
rom and after its approval by the Governor.
Approves January llth, A, d. 1866;
AN ACT