Idaho semi-weekly world. [volume] (Idaho City, Idaho Territory) 1875-1908, 1881-03-15

loaUs:
StcrIoN /. The assessor shall be
er-oDicio tax collector, and he is here.
by authorized and empowered to re-
ceive aud collect all per capita, OF
poll taxes, and all taxes 10 be collect.
ed on real and personal property as
provided by law; and he shall have thu
powers provided by law, aud herein
after provided to enforce the collection
and payment Of taxes, and he shall
pursue the same course, when not IN
consistent with this act, as is provided
In the general revenue act of the Ter
ritnry to he pursued 10y the sheriff as
tax collector. The assessor shall be
allowed as full compensation for his
services, and the services Of his depu-
ties as assessor and tax collector. if
teen per centum OF all poll taxes col
lected, and seven (7) per centnm Of all
other taxes by him collected, except
school taxes, to be paid quarterly out
OF the county treasury. and the asses
sor shall receive no additional percent
age or compensation for the subse-
quent assessment, or the collection of
the taxes thereon; Provided, That the
sheriff shall continue to be the collect.
or OF all territorial, county and mis-
cellaneous licenses, except municipal
licenses, and all la 8 applicable there
to are continued in force as far as re-
lates to the collection of such licenses.
SEC. 2. The board of county com
mlssioners of each county shall re-
qure of the assessor bond as tax
collector, IN any sum not to exceed
fifteen Thousand dollars nor less than
five thousand dollars, for the faithful
performance of his duties as tax COL
lector; aud ii is hereby made the duty
Of the tax collector to pay over to the
county treasurer, at least once ia four
weeks, all tax moneys in his possess
sion, taking the treasurer's receipt for
the same.
SEC. 3. All laws or parts of laws
of this Territory, providing for the col
lection OF taxes, now in force, and not
in conflict with this act, shall be, and
the same are hereby made applicable
to the assessor; and the auditor of
each county shall deliver the assess
ment roll, and the delinquent tax list
to the assessor, ut the same times re-
spectlvely that he is now required to
deliver the same to the sheriff and
district attorney respectively.
SEC. 4. On the second Monday of
November in each year, the tax colIec-
tor shall, at the close of his official
business on that day, enter upon
the assessment roll statement that
he has made levy upon all the pro-
perty therein assessed, the taxes upon
which have not been paid, and SHALL
immediately ascertain the total amount
Of taxes then delinquent, and file in
the office Of the auditor statement Of
sand amount, verified by the oath of
or deputy, and shall proceed
% made out and file in the Office of
he auditor list of all persons and
property then owing any taxes, yeri-
led by The oath of himself, or deputy.
which list shall be completed by tie
hlrd Monday OF November, and shall
'e known as the delinquent list; and s
o enable the tax collector to make ont
'aid list, no taxes shall be received by
lin on the assessment roll after max
ng the entry provided for in this
ection.
SEC. 8. On or before the fourth
londay in November the tax collector
hall cause the delinquent list men {
oned in section four to be published
living in said publication the name of