Year: 1861




T EWING A ROAD AND POLL TAX,
/ 4 and providing for the collection Of the same, for
the year ending May, 1862.


The Trustees Of the City Of Necddd 0rddn as folloiCs


SECTION /. a Road Tax of four dollars is hereby
levied upon every able bodied inhabtan of the City
of Nevada between the ages oftwenty one and FIFTY
years.


SEC 2 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 is conferred
upon Road Overseers by the act Of the Legislature Of
1890 entitled an act concerning roads aud highways
in Nevada county" and the tax shall be collected in
the manner prescribed in SAID act.


Sc =. 3. The Clerk of the Board shall prepare and
deliver to the Marshal a sufficient number of blank
receipts, which shall be numbered and signed by the
Clerk Said receipts shall be cOuntersigned by the
Marshal and delivered to paving the road tax
and the Marshal shall specify in each receipt so de-
livered, whether the tax is paid in labor money.


SEC. 1. 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 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.
SIC. 5. There shall be and is hereby levied upon
| every male inhabtant of the City, Of twenty one
years of age and upwards, poll tax Of one dollar
for the year ending May 1862 and it is hereby made
the duty Of the Marshal to collect the same


SEC. q. The Clerk Of the Board shall prepare and
deliver to the Marshal proper blank poll tax receipts
which shall be numbered and signed by the Clerk
| 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


SIC. Z. To enforce the collection OF the poll tax
the Marshal may seize so much of any and every
species of property owned or claimed bY any person
liable to and refusing TO pay said poll tax as will be
sufficient 10 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-.
vous to such sale; delivery of the possession ofthe
property by the Marshal TO any purchaser. shall he
deemed sufficient title in the purchaser. Aferhav.
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, ifany
there be. to the owner Of such property Any per.
son indebted to another, liable to a poll tax and ney
lecting or refusing to pay the same shall be liable
TO pay the same after service upon him. by the Ctv
Marshal, OF notice in writing, stating the name or
names OF the person persons so liable and owing
such poll tax. and may deduct the amount thereof
from such indebtedness. '''O'


SEC. g. The Marshal shall keep a recorded LIST NJ
the names Of all persons paying their pol tax ana
shall report the same to the Board on the 6rst of
each month. VI


Passed May 2sth, 1851.


Il. II. FLAGO, Clerk. -'''"