Lyon County times. [volume] (Silver City, Nev.) 1874-1907, 1877-05-16
RELATING TO POLL TAX.
Amendments by Last Legislature.

10 dU1eUu al hCt outltltu Ill dCl W
provide revenue for the support Of
the Government of the State, of
Nevada, approved March 9th, 1866"
and of Acts amendatory thereof, read
as follows:
SECTION 2. Section fifty of said Act
is hereby amended so as to read as
follows:
SEC. so. To enforce the collection
of poll taxes as provided in this Act,
the Assessor may seize so much OF
any aid every species of personal
properly whatsoever, claimed by any
person liable to and refusing or neg
Letting to pay such poll tax, rs will
be sufficient to pay the same and
costs of seizure, which costs shall
not exceed three dollars, and shall
sell the same at any time or place,
giving verbal notice of one hour pre-
vious to such sale, and any person in
debted to another liable to pay poll
tax, but who has neglected or re-
fused to pay the same. shall be liable
to pay said tax for such other person
after service upon him by the Asses
sor, of notice in writing, stating the
name or names of the person or per-
sons so liable, and owing poll tax,
and such debtor may, upon paying
the same, deduct the amount thereof;
and any person or persons, company
Or corporation, doing business within
this State, and having by direct con-
tract, or indirectly through other con-
tractors, in their employ one or more
persons liable to and owing a poll
tax in this State shall be liable for
any and all poll taxes that may be
due from such employees, and may
deduct the amount from any sums
due, or that may afterwards become
due to such employees, whether such
wages are payable directly to such
employees or to other persons who
furnish such employees under con-
tract, with such person or persons,
company, or corporation; and the
Assessors of the respective counties
are authorized, and it is hereby made
their duty, to seize so much Of any and
every kind or personal property what
soever claimed by such person or
persons, company, or corporation re-
fusing or neglecting to pay the poll
tax of all the persons in their en-
ploy in this State as will be sufficient
to pay the same and costs of seizure,
and shall sell the property thus seized
at any time and place.by giving notice
to the claimant of at least one day,
of the time and place of sale; pro-
vided that the Assessor shall first re-
quire of the person or persons, or his
or their agents, or if company or
corporation, the president, secretary,
superintendent, agent, manager, or
whomsoever may be in charge Of any
works within this State belonging to
or under the control Of such compa-
ny or corporation, statement, under
oath, of the number of persons en-
played by them; and should any per-
son thus required refuse or neglect
to make such statement, as herein
provided, it shall be the duty of the
Assessor to make an estimate of the
number of persons IN the employ IF
such person or persons, company, or
corporation, ss he may deem just and
reasonable, and the assessment thus
made shall be as valid as though
made and verified to as herein speci-
fed.
And provided further, the county
commissioners may, in their discre-
ton, require the Assessor to demand
the statement and make the assess
ment, as provided in this section If
this Act, Mt different times, and at
any time between the first Monday in
March and the first Monday of De-
eember in each year; and if any per-
son or persons, company, or corpora
ton, should have any persons in their
employ not previously assessed, they
shall make and furnish to the As
SCISSOR statement of the number of
such unassessed persons in their en-
ploy, and shall thereupon be required
to pay their poll tax, as provided
for in this section of this Act;
And provided further, that it shall
be lawful for the Assessor, if any per.
son or any company or corporation,
through its proper officer, desire it,
or if he fail to collect at the time of
making the assessment of real and
personal property, to enter upon the
statement required by section six of
this Act, in cases where real estate is
assessed, the number and amount of
poll taxes due from such person, conf
pany or corporation, deliver receipts
therefor, and mark upon the stub,
statement of name" Such poll taxes
shall be entered in separate column
upon the assessment roll, and col
iected with the other taxes assessed;
and should such taxes become delin-
quent they shall be subject to the ten
per centum penalty provided in sec
ton twenty-four of this Act, and
shall be collected with the real and
personal property taxes. The AS
SCISSOR and his sureties shall be liable
for all taxes not collected by him nor