Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1890-03-28

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Quoted from each, and specifying also the
per centum added to or deducted from the
several classes Of personal property, in
each Of the towns, townships, villages and
cities in the State; and the county auditor
shall add to or deduct from each tract or
lot of real property in his county the re-
CURED per centum on the valuation thereof,
as it stands after the same has been equal
lied by the county board of equalization,
adding in each case any fractional sum OF
fifty cents or more, and deducting in each
case any fractional sum of less than fifty
cents, so that the value Of any separate
tract or lot shall contain no fraction of a
dollar, and shall also add to or deduct from
such class of personal property in his
uation thereof, as it stands after the same
has been equalized by the county board of
equalization, adding or deducting in man
ner as aforesaid. any fractional sum, so
that the value of any separate class of per-
sonal property shall contain no fraction Of
a dollar.
SEC. 48. All county, township, town, city
and school district taxes, except special
taxes for local improvement in cities or
villages, or unless specially provided tor
by law, shall be levied or voted in specific
amounts and the rate per centum shall be
determined from the amount of property as
equalized by the state board of equalization
each year. The state tax shall tbe levied
by the Legislative Assembly and the rate
auditor to each county auditor on or before
the fifteenth day Of September annually.
The county taxes shall be levied by the
county commissioners at the time of their
meeting in July Of each year. Such taxes
shall be based upon an lite niZed statement
of the county expenses for the ensuing
year, which statement shall be included in
| tho n111lJShnI yNrnnpnNinrC nf cold how'd
and no greater levy of county tax shall be
made upon the taxable property Of any
county than will be equal to the amount of
such expenses, with an excess of 5 per cent.
of the same. The taxes voted by incorpor-
ated cities, villages, townships or school
districts, shall be certified by the proper
authorities to the county auditor on or be-
fore the twentieth day OF July in each
year. The rate per centum of all taxes ex-
cept the state tax and such other taxes the
rates of which may be fixed by law, shall
be calculated and fixed by the county audi
tor, according to the limitations herein
after prescribed; provided, that if any
county, city, town or school district shall
return a greater amount than the pre-
scribed rate will raise, then the county
auditor shall only extend such amount of
tax as the limited rate will produce.
SEC. 49. TAN LIST TO BE MADE U BY
COUNTY AUDITOR-FORM OF THE BOOKS.
The county auditor shall make out the tax
lists according to the prescribed form, and
to correspond with the assessment districts
of the county. The rate per cent. neces-
sary to raise the required amount of the
various taxes shall be calculated on the as
Sessed valuation of property as determined
by the state board of equalization; but in
calculating such rates, no rates shall be
used resulting in any fraction, or less than
one-tenth OF a mill; and in extending any
fav UhnpaVpr If annunfc tn fho frooiinno |
| part of a cen it shall be made one cen.
The tax list shall also be made out to cor
respond with the assessment book, in ref
erence to ownership and description of
property, with columns for the valuation
and for the various items OF tax included
in the total amount Of all taxes set down
opposite each description OF property. The
amount OF special taxes shall be- entered in
the proper columns, but the general taxes
may be shown by entering the rate per
cent. OF each tax at the head of the proper
columns without extending the same, in
| which case a schedule of the rates per
cent. of such taxes shall be made on the
first page of each tax list; such lists shall
also show IN a separate column the years
for which any piece or parcel has been
sold for taxes, if the same has not been re-
deemed, OF decided for such taxes. The
county auditor shall on or before the first
day of December in each year, make and
transmit to the state auditor, in such
form as the the state auditor may pre-.
scribe a complete abstract of the tax list of
his county.
SEC. 80. CERTIFICATE OF COUNT AU-
| DIToR TO TAX BoOK.7 1t shall be the duty
OF the county auditor to make in each text
book or list a certificate in the following
form, viz:
North Dakota, hereby certify that the fol.
lowing is a correct list of the taxes levied
on the real and personal property in the
town Tor district as the case may bel Of
one thousand eight hundred and.. JIG S'"'
Witness my hand and official seal this
................day Of............18....
County Auditor.
SEC. 81. TAX LIsTs-WHEN TO BE DE.
L1vERED TO T"REAsURER.l The county
auditor shall deliver the lists of the
several districts of the county to the
county treasurer, on or before the first day
of December in each year, taking his re.
and sufficient authority for the county
treasurer to receive and collect taxes there
in levied.
Sec. 81. COUNTY TREASURER TO BE O r
LECTOR OF TANEs.l The county treasurer
shall be the receiver and collector of all
taxes extended upon the tax list of the
county, whether levied for state, county,
city, town, school, poor, bridge, road or
other purposes, anything in the charter of
any city or town, or in any other act of the
Legislative Assembly of the territory of
Dakota heretofore passed to the contrary
Notwithstanding; except the special taxes
of local improvements provided for in
article Is, chapter 70, laws of 1887, and also
of all fines, .forfeitures or penalties re.
ceiyed by any person or officer for the use
of his county; and he shall proceed 10 col
lect thes same according to law, and place
the same, when collected, to the credit of
the proper funds; but this provision shall
not be construed so as to include any fines
or penalties accruiDg to any municipal cor
poration for the violation Of its ordinances
and which were recovered before any city
justice.
SEC. So. THE RECEIPTs-wHAT THEY
SHALL sPECIFY-DUPLICATE STUBS The
county treasurer, upon the payment of
any tax, shall give to the person paying
the same areceipt thereof, specifying there
in the land, town or city lot, or what other
property, on which said tax was levied,
according to its description on the tax list
or in some other sufficient manner and the
year or years for which the tax was levied,
and each years tax shall be on a separate
receipt, and the receipts for each year shall
be numbered from one upwards, until the