The pioneer express. [volume] (Pembina, Dakota [N.D.]) 1883-1928, 1890-04-11
THE REVENUE Law,
CONTINUED FROM Last WEE,

SECS. 46, q, State board of equal
ization consists ex-governor, audit.
or, attorney. general with one elect.
or from each judicial district, the
latter appointed by the governor,
and hold Office two years. They
may raise or lower the valuation
of any class of property in eacl,
county a certain per centum, and
the county auditor must change
his list accordingly.
SEC. 4s, County. township. town,
city and school taxes must be levied
i'll specific amounts of dollars,
County taxes levied by commits.
sioners in July, aud based on item.
lied estimated expenses aud pub.
lished in proceedings. City, town.
ship, school and other taxes, to be
certified by the clerks to the coun.
ty auditor before the goth of July;
the rate to be calculated by auditor.
SECS. 40, so, Form of tax lists
and oaths.
Sec. 81, Tax list to be delivered
to county treasurer December LIST.
Sec. 50, County treasurer to col.
lect all taxes, county, municipal,
school, etc.
Sec. 50, Tax receipts to be in
duplicate and returned each day to
auditor. Receipts to show if land
has been sold for taxes,
Sec. 81, Orders may be received
for taxes.
SEC. IS, Personal property be.
comes delinquent OH March LIST.
Five per cent penalty then attach.
es. The treasurer immediately
proceeds to collect. If not paid
on demand, treasurer to destrain
and sell goods and clattels; shall
advertise the sale i'll official paper
and sell within ten days, if tax and
costs not paid, at auction.
Sec. Sc, Treasurer files list of
uncollectable taxes with auditor.
Commissioners cancel such as they
deem uncollectable.
SEC. 81, Provides for auditor fill.
ing lists of persons who have not
paid personal taxes with clerk of
court. Clerk delivers citation to
sheriff who notifies delinquents to
appear at next term of court to
answer. If no answer is made,
the tax and costs are entered as a
judgment, and become a lien on
any real estate he owns or may
acquire title to.
Sec. 50, Provides the fees for the
clerk of court. Executions shall
state that the judgment is for tax.
es, and no property shall be ex.
empt from seizure.
Sec. So, If the treasurer does
not collect when collectable, he is
to be charged with the amount of
taxes OH his salary.
SEC. 60, Auditor to send amount
of taxes to clerk of court of all.
other county, when taxpayer has
removed thither. 1.-THE taxes were
due and payable when the tax.pay.
er removed, the auditor to add rs
per cent. to the amount.
SEC. 81, On receipt of such state
ment, the clerk of court shall issue
a warrant to the sheriff who shall
proceed to collect the taxes and
costs.
Sec. 62, Treasurer to have same
fees as constable for distress and
sale. When taxes are paid, the
auditor gives u certificate to salts.
fly the judgment record.
SEC. 63, Settlement of auditor
and treasurer, first of each month.
SEC. 81, Auditor keeps account
with the various township, cities,
districts, etc. and issues orders on
the county treasurer for the amount
due them,
Sec. IS, Treasurer to pay over
funds belonging totowns, schools,
etc. after each settlement.
SEC. 66, One the LIST of July, OH
all lands not paid, five per cent.
penalty accrues.
SIC. 81, On the LIST day of Octo.
isarasurer returns tax list
il1iti6fal five per-
get a
pa s1t the