Year: 1861

r EWING A ROAD AND POLL TAX,
IL and providing for tb collection Of the same, for
the year ending May, 1862.


The Trustees Of he city u Ner0dd oTddiR az foliO7cS:


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


SEC q 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
1860 entitled an act concerning roads and highways
in Nevada county, and the tax shall be collected in
the manner prescribed in sand act.


SE 3. The Clerk of the Board shall prepare and
deliver to the Marsha a sufficient number Of blank
receipts, which shall be numbered and signed by the
Clerk. Said receipts shall be cOuntersgned by the
Marshal and delveresi to paying the road tax
and the Marshal shall specify in each receipt de-
livered whether the tax is paid in labor or money


SIC. 4. The Marshal shall keep a 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 % Trustees for road purposes
SIC. 8. 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 Nav 1862 and it is hereby MADE
the duty Of the Marshal TO collect the same
SEC o. 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 80 paying
SEC. I. To enforce the collection of the pol 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 to pay the and costs Of seizure and
may sell the same al any time or place, within the
city limits, upon giving verbal notice one hour pre-
vlous to such Sale delivery of the possession of the
property by the Marshal to any purchaser shall be
deemed sufficient title in the purchaser Afterhav.
ing deducted the poll tax for which such propertv
was sold and the necessary fees and costs of sal
the Marshal shall return the surplus money. ifanv
there he. To the owner Of such property Apv rer
son indebted to another, liable to poll tax and neg.


eeting or refusing TO pay the same shall he liable
TO pay the same after service upon him. by the Citv
Marshal Of notice in writing, stating the name or
names OF the person persons so liable and ouipe
such poll tax. and may deduct the amount Thereof
from such Indebtedness


SEC. s. The Marshal shall keep a recorded Ia. of
the names Of all persons paying their por tax and
shall report the same to the Board on the 6rst ~
each month. N'0' ~


Passed May 2Sth, 1851.


o. CHAs. KENT, Pres't.