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

Is ulvIueu llCo shapes Inat Gun.
not be described except by meets and
bounds. it shall be the duty of the owner
OF such tracts, upon the request of the
county auditor, to have such land plated
into lots; If such plat can not be made
without actual survey of the land. then
they shall have the same surveyed and the
plat thereof recorded. If the owners of
any such tract shall refuse or neglect to
cause such plat and survey, when neces-
sary, to be made and recorded within
thirty days after such request, the county
surveyor, upOn the request of the county
auditor, shall make out such plat from the
record of the register of deeds, If practi-
cable; but If it IA not be made from such
records, then he shall make the necessary
survey and the plat thereof, and the said
auditor shall have the same recorded;
such plats being duly certified and re-
corded, the description of the property in
accordance with the number and descrip-
ton set forth in such plat shall be deemed
a good and valid description Of the lots or
parcels of land S q described. When the
owners of such land fail to comply with
the provisions Of this section, the costs Of
surveying, plating and recording shall be
paid by the county, upon allowance by the
county commissioners, and the amount
thereof shall be added to the tax upon such
tracts or lots the next ensuing year, which
tax, when collected, shall be credited to the
county fund.
SEC. o.. AUTHORIZATIONS IN DEscR1B-
ING LAND, ETC.] 1t shall be sufficient to
describe land in all proceedings relative to
for taxes by initial letters, authorizations
and figures to designate the township,
range, sections or parts of sections, and
also the number OF the lots and blocks.
Whenever the abbreviation "do" or char
acters q" or any similar Authorizations or
characters shall be used in any such pro-
ceedings, they shall respectively be con-
same name, word, initial letter Or letters,
authorizations, figure or figures, as the last
proceeding such 3d." or " or other SINH
lar characters.
SEC. 95. LETTING OF PUBLICATION OF
TAX LIST The county commissions shall
let the advertising of the delinquent tax
list to the publisher or proprietor of a
newspaper having not less than four pages
of five columns to the page, each column
to be not less than two inches wide, and
not less that seventeen INCHES long,
R Ene'!sh H isnsd Rass,y a Ra5'nts Of i sene snf
circulation provided there are two
or more such newspapers published in the
county, which shall have been published
and circulated not less than three months
prior to the time of letting, for the lowest
sum-not to exceed eight cents for each
description-and who shall give a bond to
holders OF the county, to be approved nj
in amount to be fixed by said county COM
mlSsiOnerS, conditioned for the correct and
faithful performance of such advertising.
SEC. 96. AUDITOR TO CORRECT FALSE
LISTS N %RETURNs.] The county au-
ditOr. If he has reason to believe or is in
formed that any person has given to the
4SSpSCnr a false cfafamant of hiS nnrcnro1
property, or that the assessor has not re-
turned the full amount of all personal
property required to be listed in his town
ship or district, or has omitted or made an
erroneous return Of any property which is
by law subject to taxation, shall proceed
at any time before the final settlement
with the county treasurer, to correct the
owners of such property, on the tax lists,
with the proper amount Of taxes; to enable
him to do which, he is hereby authorized
and empowered to issue compulsory pro-
cess and to require the attendance OF any
person which he may suppose to have a
knowledge OF the articles or value of the
property and examine such person on oath
In relation to such statement or return;
and the auditor in all such cases shall notify
every such person before making the entry
on the tax list that he may have an OppOr-
tunity Of showing that his statement on
the return Of the assessor is correct; and
the county auditor shall, in all cases, file
in his Office a statement of the facts of evil
dence uDO which he made such cOrrec-
tons.
SEC. 81. TAX NOT COLLECTED TO BE
ADDED TO THE NEXT YEARS TAXI If any
tax on any. property liable to taxation is
prevented from being collected for any
year or years, by reason of any erroneous
proceedings or other cause, the amount OF
such tax, which such property should have
paid, shall be added to the tax on such
property for the next succeeding year.
SEC. SO. DEBTS OF MUNICH LITIEs
THE RATE FIXED BY LAw.] It shall be
unlawful for the corporate authorities of
any county, township, city, town or village
or the authorities of any school district,
unless specially M expressly authorized
BY law. to contract any debt or incur any
pecuniary liability, for the payment Of
either the principal or interest, for which,
during the current year or any subsequent
year, it shall be necessary to levy on the
taxable property of such county, township,
city. town or village or school district, q
higher rate OF tax than the maximum rate
prescribed by law; and every contract
made n c0~ntraventiOn of the provisions of
this section shall be utterly null and void
in regard to any obligation thereby i'm
posed on the corporation on behalf of Which
such contract purports to be made; but
every commissioner, officer, agent, super
visor or member of any municipal corpor-
alton, that makes or participates in making
or authorizes the making Of any such con-
tract, shall be held individually liable for
It's performance. and every commissioner,
supervisor, director or member of any city,
town or village council or other officer or
agent of any such municipal corporation
present when any such unlawful contract
was made or authorized to be made, shall
be deemed to have made or to have partic-
ipated in making, or to have authorized
the making of the same, as the case
may be, unless, If present, he dissented
therefrom and entered or caused to be en-
tered such dissent on the records of such
municipal corporation, or of its council,
supervisors or other Office.
SEC. so. EXEMPT PROPERTY TO BE VAL
UED N Assessed at the time Of TAX
ing the assessment of real property the as
SCISSOR shall enter on a separate list, each
description OF property in the town or dis
trict exempt under the provisions of sec
ton 5 of this act, and value and assess the
same in the manner, and subject to the
same rules as he is required to assess all
other property, designating in each case
to whom such property belongs, and for
what purpose used.
SEC: 100. NEGLECT OF DUTY BY OFF,
CERs.] Every county auditor and eyery
district or township assessor who in any
case refuses or knowingly neglects to per-
form any duty enjoined on him by this act.
or who consents to or connives at any eva