Bismarck weekly tribune. [volume] (Bismarck, Dakota [N.D.]) 1884-1943, 1891-03-20

year; and the assessors shall meet on
that day at the office of the county au-
ditor for the purpose of receiving such
books and blanks, and for conference
with the auditor and county commits
sioners in reference to the performance
of their duties, and the commissioners
shall meet upon that day for that pur-
pose.
Sec. 4. That Section 46 of said chap
ter be amended to read as follows:
Sec. 46. The Governor, State Auditor
and Attorney General, with one qualified
%elector, not a member of any county
board of equalization, from each
judicial district of the State,
to be appointed by the Governor,
with the advice and consent of the Sen
ate, shall constitute the the State Board
of Equalization. The persons so APP
pointed shall hold their office for the
term of two years from the first day of
March succeeding their appointment,
except that the term of Office of the
members Of said Board appointed for the
year 1890 shall expire March l, 1891.
The Governor shall fill all vacancies that
may occur in said board bv special ap-
pointment. The Governor shall be ex-
otficio president of said board, and the
State Auditor shall act as secretary.
The board may adjourn from day to day,
and may employ such clerical assistance
as may be deemed necessary to facilitate
it's labors. The members Of said board
shall receive the same per diem and
mileage as may be allowed to members of
the Legislative Assembly. The said
board shall meet annually on the third
Tuesday in August at the office of the
State Auditor, and each member having
taken the oath prescribed by law, they
shall examine and compare the returns
of the assessment of the property in the
several counties of the State, and pro-
coed to equalize the same, so that all the
taxable property in the State shall be
assessed equally and at its true and full
value. In the performance of their
duties they shall be governed by the fol
lowing rules:
First. They shall add to the aggre-
gate valuation of the real property of
every county which they believe to be
valued below it's true and full value in
money such per centum in each case as
will bring the same to it's true and full
value in money.
Second. They shall deduct from the
aggregate valuation of the real property
of every county which they believe to be
valued above its true and full value such
per centum in each case as will reduce
the same to it's true and full value in
money.
Third. If they believe that the valu-
alton of the real property of any town or
district in any county, or of the real
property of any county not in towns,
villages or cities, should be raised IL
reduced without raising or reducing the
other real property of such county, Or
without raising or reducing it in the
same ratio, they may in every such case
add to or take from the valuation of any
one or more of such towns, villages or
cities such per centum as they believe
will raise or reduce the same to it's true
and full value in money.
Fourth. They shall add to the aggre-
gate valuation Of any class of personal
property of any county, town, village or
city which they believe to be valued be-
low the true and full value thereof such
per centum in each case as will raise the
sameto it's true and full value in money.
Fifth. They shall take from the
aggregate valuation of any class of per
sonal property in any county, town, vii
lage or city which they believe to be
valued above the true and full value
thereof such per centum as wills reduce
the same to it's true and full value in
money.
Sixth. They shall not reduce the aggre-
gate valuation of all the property in the
State, as returned by the several county
auditors, more than l per centum on the
whole valuation thereof.
SEC. 5. That Section IS be amended
to read as follows:
Sec. SIS. All unpaid personal property
taxes shall be deemed delinquent OF the
LIST day of March next after they become
due, n thereupon a penalty OF . per
cent. shall attach and be charged upon
all such taxes. After the LIST day of
March in each and every year the county
treasurer shall Immediately proceed to
collect all delinquent personal property
taxes, and if such taxes are not paid on
demand, he shall distrain sufficient
goods and chattels belonging to the per-
son charged with such taxes, if found
within the county, to pay the same, with
the said penalty of 5 per cent, and all
accruing costs, and shall immediately
proceed to advertise the same by posting
notices in three public places in the
town or district where such property is
taken: Prorided, That if the tax to be so
collected amounts to the sum of fifteen
(15) dollars or over, then such property
SO distrained shall also be advertised in
one official newspaper, if there is one
published in the county. Said notices
and advertisement shall give a general
description of the property to be sold
and state the time when and the place
where such property will be sold, and if
the taxes for which such property is dis
trained and the costs which accrue
thereon are not paid before the time ap-
pointed for such sale, which shall not be
less than ten days after the taking of
such property, such treasurer or his
deputy shall proceed to sell such prop
erty at public vendue, or SO much there
Of as will be sufficient to pay said taxes
and costs Of such distress and sale; Pro-
vSded, further, That at any time after
taxes become due and whenever the
county treasurer of any county in this
State has reason to believe and is of the
opinion that any person against whom
personal property taxes have been as
sessed and have become due is about to