Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1907-01-31
Continued from last week.
(Tax collector to make weekly state
ments-To keep funds separately

the tax collector to make statemen
on the last business day of each weel
, OF the exact amounts of the cash anC
. county orders by him collected for take
, and penalties and interest, and wha
, amounts thereof are to be credited tC
the several funds for which they are re
spectively collected, one of which state
ments shall be filed with the count,
clerk and one furnished to the schoo
district, town, city, port, or other mu
nicipal taking agency for which each o
of which statements he shall retain or
file in his office; and shall exhibit tC
the county clerk for examination anC
comparison his collection register anC
his stub book containing copies of the
receipts by him given for the taxes sc
collected. The tax collector shall keer
the moneys received by him in separate
funds, and shall pay the same over tc
the several school districts, towns, cities,
ports, or other municipal taxing dis
tricts or agencies entitled thereto, upon
demand made by them, paying them
the amount thereof to which they are
respectively entitled, taking their re-
ceipts therefor: Provided, special road
| funds shall be retained in the hands of
the county treasurer, and expended by
him upon the warrant of the county
clerk as by law provided.
(Supersedes B. & c. Comp, section 300
| (eNcept first two lines, which included in
the preceding section 16 of this act, merely
changing to conform to the plan of making
| the county treasurer the tax collector. Por-
| ton as to separate funds is taken from B. &
! c. Comp, section 3101, adding ports and other
| agencies. The proviso is in analogy to Laws
| OF l9OS page 2S4, section 74.)
(Applying money collected for one OBJ
ject to misunderstanding
| Section 20. When any moneys shall
have been collected or received by any
officer for any distinct and specified OBJ
| ject, no portion of them shall be paid
or applied to any other object or pur-
pose without due authority, but shall
be kept separate fund for such speci-
fed object; and any officer failing to
comply with the provisions of this sec
tion shall be liable to fine not exceed
ing $780, or to Imprisonment in the
county Jail not exceeding six months.
(B. & c. Comp, section $3.50. no change.)
TAX collector to receive and receipt for
moneys and county orders collected
Penalty.)
Section 21. The tax collector shall
receive and receipt for all moneys and
county orders collected by him for taxes
in the manner prescribed in the follow
ing section hereof, and any tax collector
failing to comply with any of the pro-
visions of the following section shall be
deemed guilty of misdemeanor, and
upon conviction thereof shall be fined
in sum not less than 800 nor more
than 81 900, and the count before whom
said tax collector is tried shall declare
his office as treasurer and tax collector
vacant for the remainder of his term.
B. & C. Comp, section 31O2, change)
(Tax collectors record of tax colectons.)
Section % The tax collector shall
receive and receipt for all moneys and
county orders collected by him for taxes,
and shall note on the tax roll against
the property paid on, in columns pro-
vided therefor, the date of each payment
and number of receipt. He shall keep
such stub receipt books, in which shall
be kept by him copy of each and every
receipt by him issued, and such receipts
and stubs shall be arranged and num-
bered consecutively for each year, and
shall show exactly the amount paid in
cash and the amount paid in county
orders, and shall show the place and
date of collection, the purpose for
which and the property on which the
taxes were paid; but the matters shown
upon the tax roll may be omitted from
the stub if it contains reference to the
volume, page and line of the tax roll
wherein such matters are set forth
Such stubs or copies of the receipts is
sued by the tax collector shall also in
every case contain the postotfice or resi-
dence address of the taxpayer, which
NAV be ascertained at the time of the
payment of the tax and then entered
on the stub or copy of the receipt re-
tanned by the tax collector. No tax
collector shall receive larger amount
in county orders from any person for
taxes than the amount of such PERSONS |
county taxes for the year or years for
which the payment is made. 1t shall
be the duty of the tax collector to note
upon each receipt and copy thereof the
number and amount of each county or
der he shall receive, the amount of the
taxes for which such receipt shall be
given, and also to write the date of the
receipt upon the back of each county
order paid in for taxes, and at the same
time write or stamp across the face
thereof "Received for Taxes and no
order shall draw any interest
after such date. He shall keep, as a
part of the records of his office, a collec-
tion register, in which he shall make
proper entries, showing the various
amounts collected by him, the amounts
thereof collected for each and every sep
arate fund, the year in which the tax
so collected became due, and the num-
bers and dates of the respective receipts
given by him therefor.
(B c. Comp. section 31O3, amended
by Laws of 1905, chapter 53.)