Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1886-04-16

delinquent taxes of his county from
and after the first day in March in
each year, except hereinafter pro-
vi led, and it shall be the duty of the
county Auditor after be has made
his comparison with the Treasurer
as in this section provided, to make
out schedule of unpaid taxes in the
form of triplicate assessment roll,
with the ten per cent. penalty added,
to the amount of such unpaid
taxes, and shall deliver the same
to the sheriff with the warrant
attached thereto in the name of
the United States, under bis hand
and seal of the board of county CON-
mlssioners, to the sheriff of the
county, commanding him to collect
,, the taxes as charged in such schedule
as in this act provided, and the Aud
itor shall charge the sheriff with such
taxes in the schedule stated 10 q
delinquent tax account book to be
kept for that purpose, and shall
credit the Treasurer on his account
with the some amount. The sheriff
shall from time to time, and as often
as once each month, pay over to the
county Treasurer the moneys COL
lected by him, and the Treasurer
shall execute to him duplicate re-
ceipts for the sums so paid, one of
which said sheriff shall file with the
Auditor. On making such payments
to the Treasurer, the sheriff may de-
duct the ten per cent. penalty as his
fees for collecting. Prorided, ho,o.
erer. That the duplicate assess
ment roll shall be retained by the
Treasurer, whose duty it is to receive
from any person Offering to pay the
same with the penalties, any and all
of such delinquent taxes; and the
Treasurer as well as the sheriff shall
report to the Auditor on the first
Monday of each month the sums so
collected by them, which shall be
properly entered by the Auditor in
their several accounts; Provided
further. That at the November
term of the board of county commits
sioners, each year, the sheriff shall
make return of said schedule of un-
paid taxes, to the Auditor, and
shall then make final settlements
with the board of commissioners
touching such schedule of unpaid
taxes, and he shall be credited with
the balance uncollected and such
other credits as the board may order,
and the Treasurer shall be charged
with the sums uncollected, and from
thence the Treasurer shall be sole
collector of such taxes.
Sec. 16. The county Auditor
shall furnish to the sheriff and
Treasurer annuallya sufficient num-
Der of blank delinquent tax receipts
to be used by them respectively for
the payment of delinquent taxes,
| said receipts shall be bound and
numbered consecutively with stubs
aud bear the seal of the county Aud
itor, and shall be used and return
made thereof in the same manner as
provided in section 1866 in relation
to poll tax receipts delivered to the
assessor. The delinquent tax re-
ceipt book, shall be designated by
alphabetical letters as A B G etc.
and contain not less than one hun.
dred receipts each, and shall be
delivered to the sheriff and Treas.
urer in such quantities as may be
required, and the said sheriff and
Treasurer shall receipt to the Audi
tor for the same, specifying the
designation and number of receipts
SO delivered.
Sec. II. Section 2915 is amended
by striking out the word "April'
from line one. and inserting the
word July"
Sec. 18. Section 2316 is amended
by striking from line one the word
May" and inserting August.
SEC. 10. Section 2941 is amended
to read as follows:
Section 2941. The fiscal year
shall commence on the first day of
August each year, and end on the
last day of July each year.
Sec. 20. Section 2945 is amended
by striking out the word " April
and inserting the word June" and
striking out the word February"
and inserting the word "April."
Sec. 21. Section 2947 is amended
so as to read as follows:
Section 2947. Each county Treas
urer shall attend with his books and
vouchers before tho board of COM
missioners at the regular quarterly
sessions of said boards in February,
May, August and November in each
year, and settle his accounts before
said board for all moneys received
and disbursed by him since the date
of the last preceding settlement, and
in such settlement the board must
allow the Treasurer the following
credits Q) The amount of principal
and interest paid on county and road
orders since the last preceding
settlement, whether such orders
have been fully paid or but partially
paid. (2) The amount paid the
Territorial Treasurer since tho last
preceding or quarterly settlement
as per vouchers. 80 Amount paid
school districts during the preceding
quarter. (4) Among paid road
supervisors during the preceding
quarter. (5) Amount allowed by law
for his compensation, and such other
credits as be is entitled by law to
receive.
Sec. %. Section 2948 is amended
so as to read as follows:
Section 2948. The sheriff as tax
collector shall attend at each quar-.
tsrly session of the board OF county
commissioners, in February, May,
and November, and with his books
and vouchers, in the presence of the
Auditor and Treasurer, make settle
ment and properly account for all
receipts and disburssments of pub
lic funds since the date Of his last