Year: 1861

OAu1AdA4OO 4Nu4AAOOA O%a


T EWING A ROAD AND POLL TAX,
IL and providing for the collection of the same, for
the year ending May, 1862


The Trustees Of the City of Nerddd Orddn foo1cS:


SECTION 1. a Road Tax Of four dollars is hereby
levied upon every abe-boded inhabtant Of the City
of Nevada between the ages oftwenty one and fifty
years.


SEC . II 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 u the Legislature of
1850 entitled ian act concerning roads and 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 countersirned by the
Marshal and delivered to persons paying the road tax
and the Marshal shall specify in each receipt so de-
lyered, 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 pa wing in labor and
shall report the same to the Board 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 s. There shall be and is hereby levied upon
every male inhabitant Of the City, Of twenty-0ne
years OF age and upwards, poll tax of dollar,
for the year ending May 1862: and it is hereby made
the duty Of the Marshal to collect the same


SIC. c. Ihe 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 80 paying.


SIC Z. To enforce the collection of the pol tax
the Marshal may seize much Of any and every
species OF property owned or claimed by anv 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.
vous to such sae delivery of the possession of the
property by the Marshall to any purchaser shall be
deemed a sufficient title in the purchaser. Afterhav
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
lhere be. To the owner of such property. ANY per-
son indebted to another, liable TO poll tax and neg
iectng or refusing to pay the same, shall be liable
70 pay the same after service upon him. by the Ctv
Marshal, ota notice in writing, stating the name or
names OF the person or persons so liable and owing
such poll tax. and may deduct the amount Thereof
from such Indebtedness ''o'


SIC. S. The Marshal shall keen recorded lie, ~
the names of oil persons paying their pol tax and
shah report the same to the Board on the first Of
each month. "is' vi


Passed May 2Sth, 1851.


h. II. FLAeG, Clerk. ''s =