Year: 1861

T EWING ROAD AND PULL TAAs
- and providing for the collection OF the same, for
the year ending May, 1862.


The Trustees Of The City Of NeradG Orddin as fOlloacs:


SECTION l. A Road Tax of four dollars is hereby
levied upon every able bodied inhabitant OF the City
of Nevada between the ages oftwenty one and fifty
years


SEC. . It shall be the duty of the City Marshal to
collect the Road Tax and for this purpose he is here
by invested with the same authority as Is conferred
upon Road Overseers, by the act OF the legislature OF
1860 entitled IAN act concerning roads and highways
in Nevada county" and the tax shall be collected in
the manner prescI ibed in SAID act.


SE 3. The Clerk of the Board shall prepare and
deliver to the Marshal sufficient number of blank
receipts, which shall be numbered and signed by the
Clerk Said receipts shall be countersigned by the
Marshal anddelivered TO paying the road tax
and the Marshal shall specfyin each receipt so de-
livered. whether the tax is paid in labor or money.


SEC. 4. The Marshal shall keep correct list of
the names Of all persons paving their road tax in
cash and the names of those paying in labor, and
shall report the same to the Board on the first OF
each month. All monies collected on the road tax,
less his commission. the Marshal shall pay over TO
the City Treasurer to be used under the direction of
the Board Of Trustees for road purposes
SEC. 8. There shall be and is hereby levied upon
every male inhabiant of the City, Of twenty-on
years of age and upwards poll tax of one dollar,
for the year ending May 1S62a and ii is hereby made
the duty of the Marshal 10 collect the same.


SEC. 6. The Clerk Of the Board shall prepare and
deliver TO the Marshal proper blank poll tax receipts
WDiCn Sn1ll DC numbered auu slRnCu lHe NleIh.
Upon the payment Of each and every poll tax, the
Marshal shall deliver of said receipts. counter
signed by himself To the person so paying.


SEC. Z. 10 enforce the collection of the poll tax,
tine Marshal may seize So much of any and every
species Of property owned claimed hv any person
liable to and refusing to pay said poll tax as will be
sufficient to pay the same and costs OF seizure, and
may sell the same at any time or place, within the
city limits upon giving verbal notice one hour pre-
vious TO such see delivery OF the possession of the
property by the Marshal, TO any purchaser shall be
deemed sufficient title in the purchaser. After hav
ing deducted the poll tax for which such property
was sold and the necessary fees and costs of sale
the Marshal shall return the surplus money, if any
there be, TO the owner Of such property. Any per-
indebted to another liable 10 poll tax and neg
leeting or refusing TO pay the same. shall be liable
to pay the same after service upon HIM, by the City
Marshal, of notice in writing stating the name or
names of the person persons liable, and owing
such poll tax. and may deduct the amount thereof
from such Indebtedness


SEC S. The Marshal shall keep recorded list of
the names of all persons paying their poll tax and
| shall report the same to the Board the FIRST OF
each month.


Passed May 2sth, 1861.


CHAs. KENT, Prest.
Il. II. F.Aco, Clerk.