, 1884-03-26

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SECTION 1. All canvassers for books, prints, chromos,
engravings and sewing machines, and all canvassers for
the charging or r%emodeling of photographs, shall be
deemed to be pedders, and shall be subject to the same
licenses and other restrictions as are now provided by law
for peddlers: Proc6ded, That no person who has paid or is
liable for the payment of an annual tax upon the prop
erty which he proposes to sell or dispose of, shall be re-
CURED to take out a license under this act.
Sec. 2. All taxes levied upon personal property, of any
kind whatsoever, shall be and remain a perpetual lien
upon the property so levied upon, until the whole amount
of such tax is paid PrOcided, ho1oeUer, That in the case of
a transfer oil property before payment OF the said tax
levied thereon and after such levy, the tax thus levied
shall be collected from the person or persons against
whom the same was levied, if such person has real or
personal property out of which payment thereof can be
enforced; butif such person be not possessed of such real
or personal property, then the payment thereof shall be
enforced against the property thus taxed.
SEC. 3. That any personal property brought, driven or
coming INTO this Territory at any time prior to the last
day of each year, and which shall remain in the Territory
for a period of not less than thirty days, shall be subject
to and shall be assessed for all taxes leviable in the county
in which the same shall thus be found for that year, in
the same manner and to the same extent as though eaid
property had been in the county at the time of the annual
assessment: ProvHed, That such property has not been
regularly assessed in some other county of the Territory
for that year, and it shall be the duty of the proper off
GERS to assess the same at any time after the time of the
annual assessment, and said taxes shall become due and
payable, and shall be collected at the same time and in
the same manner as the annual taxes levied in such
county; and if assessed after such annual taxes are pay
able, they shall become due and payable as soon as assess
ed and levied, and if not paid on demand, shall then be-
come delinquent, and shall be treated and collected in the
same manner as other delinquent taxes: Provided, That
II SAID property shall have been In the Territory before
such assessment for any time more than thirty days and
less than six months, then there shall be levied against
the same but a half years tax, the same to be computed.
at one-half the tax levied against other like property for
the current year; and to this end the assessor assessing
the same shall, in his assessment, return and show the
length of time said property has been in the Territory
and, proUided. further, That nothing herein contained shall
be construed into an authority to assess or levy a tax by
additional assessment and levy, upon any merchant or
dealer within the Territory, on goods, wares or merchan-
disc brought into the country to replenish the stock of
such merchant or dealer, and keep it up to the amount at
which it was originally assessed, and who has already
been assessed on his stock for the current year.
SEC. 4. All property, mentioned in section two of this
act, shall be assessed at the same value as property of like
kind and character is appraised and valued by the board
of equalization for the current year; and the assessment
thereof shall be made by the assessor as soon as possible
after the knowledge by him of the existence of such prop
erty IN the county, and shall be made in the same manner
as other assessments are made, and as soon as thus made,
he shall forthwith return the same to the county clerk of
the county; and it is hereby made the duty of such county
clerk to at once levy the tax thereon, and at once enter
the same upon the tax list of the county for the current
year, and extend against the same the tax thus levied
thereon: Provided, That such levy shall be the same as
that made upon like property for the current year; any
person aggrleved by any proceeding under this act may
apply to the board of county commissioners of the county
at any of its general or special meetings, to have such
assessment equalized or corrected in any Just particular;
and in such complaint it shall be the duty of such board
to equalize or correct such assessment as Justice may re-
quire; and if SUCH party shall have paid an unjust tax,
then to refund to him the amount he thus paid in excess
of what he ought to have paid Provided, That such COM
plant shall be made in writing, setting up the facts and
ground of complaint, and shall be duly verified by the
person complaining, his or her agent or attorney, and
shall be filed with the clerk within three months next
after the demand for such taxes is made.
SEC. 5. In case the collector of taxes in any county
shall have reason to believe and does believe that any
property in the county, and subject to assessment and
taxation under this act, will be removed out of the county
before the tax due or to become due thereon has been
paid, he shall have power to levy upon and take posses
sion of and detain SO much of such property, wherever
found within the limits of this Territory, as will probably
be necessary to pay the taxes so due or to become due for
the year, and the costs of keeping said property. But in
such case the property so detained shall be released, if any
party interested therein will and does deposit with the
collector a sum Of money sufficient to pay all such taxes
and costs.
Sec. 6. In case the assessor or collector shall either of
them wilfuly or n~egligently omit to perform any duty
imposed on him by this act, the officer so offending shall
forfeit double the amount of the tax or taxes lost to the
county by his neglect, the same to go into the public
school fund of the county, and to be collected by civil
suit with costs of action, as in other cases.
Sec. 7. Any property distrained for the collection of
taxes under the provisions of this act shall be sold at
public auction, unless the tax and costs accrued be pre-
viously paid, and said sale shall take place in the manner
now provided by law for collecting delinquent taxes.
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