The Idaho world. [volume] (Idaho City, Idaho Territory) 1864-1918, 1866-01-27


Approved January IL, 1866
AN ACT, -
To amend an act entitled ian act TO prouide an uni
form Svstem of Territorial and Ccuntu Revpnue
and for the assessing and collecting the same
Be it enacted bg the Legislative Asserbly of the
Il Territory Of IdahoyGs toflOpcs sII##i3f
SECTION l. That section second of an act EMIT led an
to provide uniform system of Territorial and Countey
Revenue and for the assessing and collecting the sam
approved December 3D. A. D. 1864, be and the same
hereby amended 80 to read as follows
Sec. 2. The Board OF County Commissioners Of each
county SHALL prior to the first Monday of May unless
otherwise provided by special Act annually the
amount Of taxes that shall be levied for county purposes
designating the number of cents which shall each one
hundred dollars of taxable property, real personal be
levied for each purposes and shall add thereto the amount
levied by law each one hundred dcllrs of taxable
property read personal for either Territorial or county
purposes All taxes levied under the provisions of this
act except Hereinafter provided shall be padn the le
gal coin of the United States in foreign coin at the
value fixed for coin by the laws of the United States
In gold dust bullion at its cash value, which In all
cases. shall be decided by the Collectors provided, how
ever that county taxes levied in accordance with the pro-
visions Of any special Act may be collected in such funds
in such special Act may be provided provided fur ther
that nothing in this Act sh be construed 50 as to pro-
hibit any county, city, town. from levyng and collect
ing general or special taxes in accordance with the pro
visions OF its charter Of any special Act The Board
of Commissioners of the respective counties shall prior to
the first Monday in May each year. cause to be prepared
suitable and well hound books for the of the Assessor
in which be shall enter his tax list assessment roll as
hereinafter provided said books shall contain suitable
printed written heads and be ruled to conform with
the form of the assessment roll provided i'll this Act
The County Commissioners shall set aside from the amount
so pad into the county treasury IN gold coin, aust OF
bullion for county purposes fortyye per cent to meet
and pay in cash all the current expenses OF the Court
House. JAIL and the offices of the several county officers
for lights fuel stationery printing and food and clothing
for prisoners and.hey Shall at each regular session audit
and allow all just and reasonable claims against such
fund and if at any time the Commissioners find that
they have set aside greater amount than necessary
they shall order the surplus to be transferred othe Cen
eral fund.
SEC Section ten of said act shall be amended to
Sac TO- Between the first Monday in May and the first
Monday in August in each year, the County Assessors
except otherwise required by special enactment shall
ascertain by digent inquiry and examination all prop
erty in his county, real PERSONAL subject to taxaton
and also all persons corporations associations companies
FIRMS owning, claiming, or having the possession or
control thereof and he shall then determine the full cash
value of all such property and shall list and assess the
to the person. firm corporation, association
pany owning having the possession charge control
thereof For the purpose of enabling the Assessor to
make such assessment he shall demand from each person
and rm and from the President Cashier, Treasurer or
managing ageDtsef such corporation, association COM
pany within his county particular description under
oath or affirmation Of all real estate within the county
owned camed by in the possession control of such
person. T corporation, association. or company: also
complete statement under oath affirmation of all per-
sona property within said comfy belonging to said per-
son, rm corporation. association company. IT any
person. officer agent shall neglect refuse demand
Assessor or his deputy to give under oath or ana
ton description and statement required by this section
the Assessor shall make the description and statement
aforesaid and shall make estimate of the value of
said property, which such person, officer agent neg
ected or refused TO render under oath affirmation and
the value fixed by the Assessor shall not be reduced by
the Board of Equalization the any property
not listed by any ether person. shall be absent
known the Assessor shall make estimate of tie value
Of such property. If the Of the absent owner is
known to the Assessor the property shall be assessed
his, hersor their funkEown to the Assessor the
property shall be assessed to unknown owners"
Sec Section thirtyfour Of said act is hereby amend
ed so as to read as follows: t-~t
Sec 81 On or before the fourth Monday in November
the Tax Collector shall cause the Delinquent list named
in section thirty to be published giving in said pub
LEGATION the name OF the owner when known, of all the
real estate, OF all the improvements together with such
condensed description Of the property that it may be
easily known: and also similar condensed description
of real estate or improvements assessed to unknown
owners aud also the name feyery party delinquent for
any tax on personal property; and also opposite each
name description give the amount of taxes including
the costs due from each delinquent person property
which shall be one dollar for each name or assessment OF
property in addition to the ten per cent hereinafter
vded half of which shall be retained by the Tax Col
lector for his services in preparing said Delinquent list
and the other half shall he paid to the County Treasurer
and shall constitute specIaf fund to be applied toward
the payment Of the publication of said list. If news
paper published in the county, the publication by this
section required shall be made by insertion ono time
per week for three successive weeks in supplement
to such newspaper be designated by the County Com
mssioners but if there is newspaper published in
said county then the publication shall be made by post
ing mp written printed copy of the list in at least
three conspicuous places in said county, said publication
shall also designate the time and place of commencing the
sale which time shall not be less than wentyone days,
than twentyeight days from the first appear
of the publication and the place of sale shall be in
front of the County Court House. On the day. and
place fixed for the final SALE subsequent day
to which he may have postponed it, OF which he shall
give due notice, the Tax Collector shall between the
hours of ten o'clock A. NJ and three o'clock p NJ COM
to sell the real and improvements adverts
ed and upon which the and costs have not been
paid commencing at the head of the list and continuing
it alphabetically through, unless the sale is adjourned
until another day and power is hereby given to the Tax
Collector to postpone the day ofcommencng the SALE and
postpone the sale from day to day after it has been
commenced if he deems lit to the best interest of the
Territory and county, fthe payers will be served
by such postponement provided however the whole sale
of real estate and improvements shall be completed with
in two weeks from the day first fixed the day ofsale
The owner in possession the possesser ofany real
tate offered for taxes due by him may designate in writ
ing to the Tax Collector prior to the commencement Of
the SALE what portion of the property he wishes bid on
any person is willing to take less than the whoe but if
the owner IL possession the possessor does not SO
designate, then the Tax Collector shall designate and
the who will take the least quantity or smallest
part OF the land in undivided interest il as
sessed then the smallest portion of such interest and
pay the taxes and costs due including dollar which
the Tax Collector shall be entitled to receive for dupl