Fergus County argus. [volume] (Lewistown, Mont.) 1886-1946, 1899-03-08


3. Deliver all such blanks to the
county clerk and charge him there
with.
Sec. Z. The county clerk, upon the
receipt thereof, must sign the same
and make, In a book to be kept by
him for that purpose, a similar entry
to that prescribed in subdivision 2 OF
the preceding section.
Sec. s. The county clerk must, at
any time after the first Monday in
March, deliver to the assessor the
blanks and charge him Herewith.
Sec. 9. The assessor must demand
payment of special road tax OF every
person liable therefor whose name
does not appear upon the assessment
list, and on the neglect or refusal Of
such person to pay the same, he must
collect by seizure and sale Of any per-
sonal property owned by such per-
SOL Special road tax shall be added
upon the assessment list to other
taxes of persons liable therefor pay
ing taxes upon real and personal
property, and paid to the county
treasurer at the time Of the payment
Of other taxes.
Sec. 10. The sale may be made
after three hours verbal notice of
time and place, and the provisions of
sections 1902, 1904 to 1907, inclusive,
apply to such seizure and sale.
Sec. IL. Every person indebted to
one who neglects or refuses, after de-
mand, to pay a road tax, becomes
liable therefor and must pay the
same for such other person, after
service upon him by the assessor Of a
notice in writing, stating the name
OF such person.
Sec. IL. Every person. corporation
or association employing one or more
persons subject to road tax are liable
for any and all road taxes that may
be due from such employees, and may
deduct the amount paid out for such
road taxes from any sums due, or
that may afterward become duefrom
such employees. whether the wages
are payable directly to the employees
or to other persons who furnish such
employees under contract.
Sec. Ii. The may require
the person Or his agent, or any officer
or agent or manager OF any associa-
ton or corporation to make a verb
fed statement sho wins the number
and giving the names of theemployes
Of such persons, association or cor
pOration, and II such statement Is not
furnished the assessor must make IN
estimate OF the persons 80 employed
and assess them, and such ASSESS
ment il as valid az II made on a veri-
fled statement. The person, associa-
ton or corporation refusing to make
such verified statement forfeits the
sum of five hundred dollars, which
may be recovered in an action brought
In the name Of the county.
Sec. IA. The assessor, in case Of a
failure Of a person, corporation or
association to pay the road tax in
the mentioned in this chap
ter, must seize 30 much of the prop
erty OF such person, association or
corporation as will be sufficient to
pay the road tax and costs, and sell
the same as provided In this chapter.
Sec. Is. Every officer authorised to
draw warrants for or to pay salary
or fees OF any officer is the debtor Of
such officer within the meaning Of the
preceding section.
Sec. 16. Every person paying the
special road tax of another may de-
duet the same from any Indebtedness
of such other person.
Sec. II. The assessor must deliver
the special road tax receipt, filed out
in the name of the person owing the
taxes, to the purchaser OF property
at any such sale; In other cases he
must deliver it, filled out in like man
ner, to the person paying the tax.
Sec. Is. The receipt SO delivered is
the only evidence of payment.
Sec. 10. On the first Monday In
each month the assessor must make
oath before the county clerk of the
total amount Of special road taxes
collected by him during the last pre-
ceding month and at the same time
furnish the county commissioners
with a sworn report as to the num-
Der OF delinquents, and the reasons
for such delinQuencies, and must, at
the same time, settle with the county
clerk for the same and pay into the
county treasurer's Office the total
amount of special road taxes collect
ed, which amounts will be placed to
the credit OF the respective districts
from which they were collected.
Sec. 20. On the first Monday In De-
cember OF each year the assessor must
return to the county clerk all the spe-
cial road tax receipts received by him