Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-03-21

bids, in some newspaper of
general circulation in such
county. If no satisfactory bid
is received, the authorities
controlling the road where
such work is to be done, may
re-advertise, or may let such
contract to a responsible con-
tractor at price lower than
any responsible bid received
at such public offerings.
Sec. IS. The road tax provided
for by section 26l New MeXic,
Statutes, Annotated, Codificaticl
1915, shall be collected by tn
county treasurer, or such count,
treasurer may appoint deputies I,
collect that part of such tax as /
due from persons whose names dI
not appear upon the roll of tn
county and arc not paid by SOM
other person or persons in accord
ance with the provisions of thi
act. The county treasurer may al
low such deputies to deduct no
exceeding 10 per cent of the pro
Iceeds of the collections OF sucl
road tax, before paying the sam
into the county treasury for thei
service in making such collection
Such deputies shall make accurat,
reports to the county treasurers o
the amounts collected, and tn,
names and residences of the per
sons from whom such road take
are collected. The county asscSSo
shall assess against every male per
son whose name appears upon tn,
Tux roll, the road tax provided 70
by section 1854, New Mexico Stat
utes, Annotated, Codification 1915
That any person, firm or
corporation having in his, their
or its employ any male person
or persons required by law to
pay a poll tax, or do public
road work, shall upon demand
of the county treasurer furnish
to him list of the names of
all employees residing in such
county, liable by law to pay n
poll tax; and on demand of the
county treasurer of such cOun-
~ shall likewise furnish TO him
list of all employees residing
in such county who are re-
CURED by law to work on tho
public roads therein; and if the
county treasurer shall find on,
such list so furnished to him
the name or names of any per-
son or persons who have not
paid his poll tax or worked on
the public roads, or paid a road
tax in lieu of such work as re-
quired by law, such county
treasurer shall give to such
employer the names of all en-
ployes found by him on the list
furnished as herein provided,
together with a statement of
the amount OF poll tax, Or road
tax, as the case may be. due
and owing from each employee
and thereupon. after such en-
ployer shall pay to such county
treasurer the amount due and
payable from every emplOye,
taking from the officer collect
ing the said poll tax or road
tax, a separate receipt from
the tax of each employe so
paid, which receipt shall be
and become a complete coun-
terclaim and set-off to the
amount of their full face value
in discharge of any obligations
or any manner of Indebtedness
existing at the time, or which
may at any time thereafter
exist and be owing to any such
employe by the employer pay
ing the same.
The justices of tho peace in
the various precincts of each
county shall furnish to the
county treasurer and collector
on the first day of November
of each year, list Of all per-
sons in said precinct subject TO
the payment Of poll tax as pro-
videSi by law. Upon receipt by
the county treasurer of the as
sessment roll, and tic lists
from the justices Of the peace,
as herein provided, the county
clerk shall charge ON his books
against tho said treasurer tho
full amount of such road taxes
as shown by said assessment
roll and as are due from the
persons upon the said list.
And it is further made the duty
of said county clerk to keep
full and complete accounts
with the county treasurer so
that proper credit may be
given for the collection of such
road taxes and the amount
chargeable to the said treas
urer for the collection Of said
road taxes for which the said
treasurer Ia to be held liable,
and on such books he shall
credit the treasurer for all
moneys collected or received
by him in payment of the said
road tax, together with credits
for such road taxes refunded
or for uncollectable taxes when
properly allowed and ordered
by the proper authority.
Sec. 16. Any person or Of
ficer refusing to comply with
the provisions of this act, or
violating any Of the provisions
thereof, shall be guilty of a
misdemeanor and upon convic-
ton thereof shall be punished
by a fine of not less than $40
nor more than 800 and the
costs Of prosecution. which
fine and costs shall be paid to
the county treasurer and by
such county treasurer credited
to the county road and bridge
fund of the precinct or district
within such county where the
defendant or person liable for
the payment of said road tax
resides.
Sec. II. Any public official who
shall divert or misuse any county
road and bridge funds or who shaII
violate or fail to carry out any or
the provisions of this act. shall be
liable on his official bond therefor,
and shall be subject to removal
from office on account thereof.
Sec. 1S. That it is necessary FOR
the preservation of the public peace
and safety of the inhabitants OF the
state of New Mexico that the pro-