Year: 1860

AN Act in relation to revenue.


z37. The Clerk Of the County Eoard Of Su-
error in the assessment or tax book, and when
any such correction affecting the amount of
tax, is made after the books shall have passed
int the hands Of the Treasurer, lie shall charge
the Treasurer with oil sums added to ihc sew
eral, taxes and credit him with all the dcduc-
tions thercfyom and report the same 10 the su-
pervisors.


zGS. An entry shall be made upon the tax
list showing what it is, and for what county
and year it is, and the Clerk Of the County
Board Of Supervisors under the direction Of
the Eoard Of Supervisors shall attach thereto
q warrant under his hand and the official seal
Of said Eoard in general terms, rsquiring the
Treasurer 10 collect the taxes therein levied
according 10 law, and no informality in the
above requirements, shall render any proceed
ing for the collection Of taxes illegal. The
Clerk # the County Coard Of Supervisors
shall cause The tax book L be delivered to the
Treasurer Of The County by the first Monday
Of November, and his receipt taken therefor,
and such list or book shall be full and suli-
cicnt authority for the collector to collect tax
| cs therein contained. Eut if the list be dc
livercd to the Treasurer ac.cr the time above
specified, the proceedings shall nevertheless
be deemed regular so faras affecting the va
lidity Of taxes, o. sales Of land under this act


At the time Of delivery Of said book to the
Treasurer, the Clerk shall make to the Audi
tor Of State . certified statement, showing the
aggregate valuation Of lands, town property Y
and personal property in The County each to
i,sclf, and also The aggregate amount Of each
separate tax IS shown by said tax book.


go. II any Clerk Of The County Eoard OF
Supervisors shall fail or neglect to perform.
any Of the duties required Of him by this act
ho shall be liable TO u fnc Of no; less than fif-
~ nor moe than five hundred dollars, 10 be
recovered in an action brought in the District
Court; by The Road Of Supervisors, or by The
party injured thereby the Judgment entered
shall bc against mir, and his bondsmcn, The
proceeds Of such fine 10 SO to hc School Fund.


10. The Treasurer on receiving The ia;
book for each yea, shall enter upon ihc same
III separate columns: opposite each parcel Of
real property or person S name, oil which, o.
against whom any tax remains unpaid for
either Of the proceeding yeas, the year or
years for which delinquent tax 50 remains
due and unpaid.


al. The Trcasu cr after making the above
entry shall proceed 70 collec taxes, and the
list and warrant shall be his authority and
justification against any illcgality in tho y 70
ceedings prior 10 receiving the list; and he
is required 10 attend at his Office from tho Sec
ond Monday in November to the first day Of
February following; and he is alse authorized
and required TO collect 50 fir as p.ac icablc the
taxes remaining unpaid on The Tax books Of
previous years.


42. 1t shalt be the duty OF the county
treasurer 10 assess any real property subject
TO taxation, whicl. may have been omitted by
the Assessors OF the county clclk, and 10 col
iect taxes thereon, and in such cases lie is re-
quircd 10 note opposite The tract or lot assess
cd, the words by treasurer"


43. In all cases where real property sub
ject TO taxation, shall not have been assessed
by the township Assessor, or other proper Off
Ger, it is hereby made the duty Of the owner
thereof, by himself or his agent, to have the
same properly assessed by the treasurer, and TO
pay the taxes thcrcon;and no failure Of the own
er to have such property assessed, Or to have the
errors in the assessment corrected; and no ir-
regularity, error or omission in the assessment
Of such property, shall effect in any manner
any manner the legality Of any taxes levied
thereon, nor effect any right or title to such
real property which would have accrued, to
any party claiming or holding under and by
virtue Of Coed executed by the treasurer at
provided for by this net, had the assessment
Of such property been in oil respects regular
and valid-and in cases where the asscssmens
Of any real property subject to taxation shall
have been emitted, the assessment thereof
may be made by tho county treasurer at any
time before the salo Of the property, and the
taxes levied thereon; and in case it shall a,-
pear that the tax for which the proper ", wa
sold was erroneous or irregular, the error or
irregularity may bc corrected Us provided in
section iifty-fo Of this act.


A. Auditors warrants shall be received
by the county treasurer in full payment ot