Lexington advertiser., 1870-07-22

ed, That the bond of the Assess
or shall be five thousand dollars
and that of the Tax Collector
shall be equal to one-half of the
amount of the taxes assessed in
the county in the preceding
year: the compensation of the
Tax Collector shall be five per
cent. on all sums collected by
him, and the Assessor shall re-
ceive from the State Treasury,
as full compensation for his SER
vices, seven per centum on the
umount of the State tax con-
tanned in his assessment, paya-
BILE when a duly certifyed copy
of his assessment roll shall be
deposited with the Auditor;
Provided, Such compensation
shall not be less than three hun
dred dollars.
Sec. II. Be it further enact
ed, That it shall be the duty of
Assessors of the several coun.
ties in this State, to make an &C.
cerate enumeration of each and
every inhabitant of their respec-
tive counties, distinguishing the
males and females in each class,
noting and separ ating in each
class, the age and color as fol-
lows: All white males over
twenty. one years of age; all
white males under twenty-one
years of age; all colored males
over twenty-one years of age;
all colored males under twenty
one years of age; all white fe-
males over twenty one years OF
age; all white females under
twenty-one years of age; all col
ored females over twenty-one
years of age; all colored females
under twenty-one years of age;
all white males who are qualiti-
ed electors; all colored males
who are qualified electors; all
adult males, both white and col
ored, who are not qualified elec-
tors; and all white males over
the age of twenty-one years,
who are under the disabilities
imposed by the 18th Amend
ment to the Federal Constitu-
ton. The said enumeration
shall be made, as to all the in
habitants of each class, residing
in this State on the first day Of
May, 1870, and the return to the
Secretary Of State shall be made
on or before the first day of Oc-
tober, 1870; and for their servi-
ces, the said ASSESSOR shall re-
ceive the sum of two cents for
each person in their several e.
numerations, to be paid out of
the State Treasury upon the
certificate of the Secretary of
State, which shall be authority
to the Auditor to issue his war
rant therefor. But the Secreta-
ry of State shall require the AS
SCISSOR to file in his Office for pre-
servation, an affidavit that the
enumeration has been made of
all the inhabitants of his coun.
try, to the best of his knowledge
and belief, before he issues such
certificate. And the Auditor Of
Public Accounts shall cause to
be prepared and printed, and
shall furnish to each Assessor,
all necessary blanks for perform
} ing the duties required of him
by this section.
Sec. 18. Be it further enacted, That
any Tax Collector who shall wllfully
fail or refuse, within ten days after the
time appointed by law for any monthly
payment or final settlement, to make
the same, or wilfully fail or refuse tc
. discharge any other sduty required of
him by this Act, shall be deemedguilty
VI llilSNtillCdiiOls anu VII ihulCbtilOhpt th'
convtion therefor, he sholl be removed
from office, and fined not exceeding
, one thousand dollors, by any Court of
competent jurisdiction.
Sec. 10. Be it further enacted, That
all lands shall be bound not only for th'
| taxes due thereon, but also for any tax
es dne on personal property, and for th'
= poll tax due from the owner of sucl
lands; and it shall be lawful for tn
< Tax Collector to sell such lands, or {
} su&cient quantity thereof, to pay an.
amount of taxes, with all penalties TO
delinquencies and costs affixed by law
) due from the delinquent owner of sucl
. lands; and it shall not be necessary t,
the legality and validity of the sale, b,
any Tax Collector, of Delinquent lands
: that the same should be assessed in tn
! name of the true owner, but the take
due thereon shall be deemed debt du
from the land so subject to said tax, ant
said land shall be liable to be sold ther
r for, in cases of delinquency, in the pay
: ment of the tax due thereon, regardless
: of the name of the person as who's
' property the same may have been as
: sessed.
4 Sec. 20. Be it further enacted, Tha
). the following property, and no other
= shall be exempted from taxation, t.
wit: The wearing anparel of e lch an