The Bozeman weekly chronicle. (Bozeman, Mont.) 1883-1889, 1885-06-10
An Act In Relation to Road Taxes.

An act in relation to road taxes, and
to repeal Sections 1910 to 1916 inclusive,
and Section 1918 of the Fifth Division of
the Revised Statutes
Be IT enacted by the Legislative Assem-
bly, of the Territory of Montana:
SECTION J. There shall hereafter be
levied and collected annually on all tax
able property in each county of the Ter
ritory not less than one nor more than
two mills on the dollar, also a tax of
three dollars on each able bodied man
between the ages of twenty-one and
fortyNfiFe years, which shall be known
as a road AK, and which shall be ex-
pended under the directions of the Coun-
ty Commissioner on the public roads
of thebaperal counties; PROVIDED, That
nothing herein shall be deemed or con-
struedlta conflict with or repeal an act
entitled f'An Act to provide for the levy
andacolleesion of street taxes in incor-
porated towns and cities, approved March
9TH, 1888. s%
SECTION 2. If any person required to
pay poll tax mentioned in the preceding
section has no property subject to taxa
ton. itshall be the duty of the County
Assessor to collect the poll tax at the
time of making the assessment, and if it
be not paid at the time, if the person
owing the same Is in the employ Of any
other person, company or corporation, it
shall be the duty of the Assessor to de-
liver to tho person, company or corpora
ton, employing such person or person.,
a written notice stating the amount of
the tax owing by any employee or em-
ployees and from the time of receiving
said notice, the person, company or cor
poration employing such delinquent, shall
be liable to pay said tax and the tax so
paid may be deducted by such employ.
er, from the amount then due or to be-
come due to such employee.
SECTION 3. Any person, company or
corporation having in his or their employ
any person liable to pay the tax of three
dollars mentioned in Section l, shall at
the request of the Assessor, give to him
. complete list of ali the persons so en-
ployed, and if any person, company, or
the superintendent or managing agent
of any corporation shall neglect or
refuse to furnish said list for five days
after demand made to furnish it, the
person, company or corporation, 80
ncglecting or refusing, shall be liable
for the tax, and the Assessor shall pro-
coed to levy the same, as in cases where
persons neglect or refuse to list their
property as defined in Section 10l5 of the
Fifth Division of the Revised Statutes.
FICTION A. The Assessor shall pay
over to the County Treasurer all moneys
collected as special road tax, and take
a receipt thereof, and shall also deliver
to the Treasurer list of the persons who
have paid the same, or for whom it has
been paid, and also list of all the per-
sons liable to pay said tax, but who are
delinquent. The Treasurer shall there
after collect the tax from such as are
delinquent, if in his power, and if not, he
shall return list of all persons who
have failed to pay to the Board of Coun-
ty Commissioners with his annual report
of taxes collected. The Assessor shall
also return list ofthe persons, company
and corporations mentioned In Section 8,
which have neglected or refused to re-
turn list of the persons in their employ
and the amount for which each has been
assessed and the Treasurer shall collect
the amount thereof as in other cases Of
assessment and levy.
SECTION 5. Sections 1911, 1912, 1913,
1914, 1875, l076 and lO7s, Of the Fifth
Division of the Revised Statutes Of Mon
tana, and all Acts and parts Of Acts in
conflict with this Act are hereby repeal
ed. Ialse
SECTION 8. This Act shall take effect
and be In force from and after lis pass