Year: 1861

7 EWING A ROAD AND POLL TAX,
i 4 and providing for the collection of the same for
the year ending May, 1862.


The Trustees Of The City Of Nerddd Orddin as toUoacs


SECTION !. A Road Tax OF four dollars is hereby
levied upon every ableboded inha btant Of the City
of Nevada between the ages Oftwenty-one and fifty
years.


SEC ,. It shall e'the duty of the City Marshal to
collect the Road Tax and for this purpose he is here
bv invested with the authority as is conferred
upon Road Oversecrs 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 prescribedin SAID act


SE 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 paying the road tax
and the Marshal shall specify in each receipt de
hvered 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
shah 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.


SIC. 5. There shall he and is hereby levied upon
every male inhabitant of the City, of twenty
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. g. 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.


SEC, !. To enforce the collection OF the poll tax,
the Marshal may seize so much of any aud every
species Of property owned or claimed bv anv person
liable to and refusing 10 pay said poll tax, will be
sufficient W pay the and costs Of seizure and
may sell the same at any time OF place, within the
city limits upon giving verbal notice one hour pre-
viOus TO such sale; delivery OF the possession of the
property by the Marshal to any purchaser, shalt 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, 10 the owner of such property ANY per-
son indebted 70 another, liable to poll tax and neg
lecting refusing to pay the same shall be liable
To pay the same after service upon him. by tie CITY
Marshal, of a 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 a recorded list Of
the names OF all persons paying their poll tax and
shall report the same to the Board ON the first of
each month


Passed May 2sth, 1851.


CHAs. KENT, PTesit.


II. H. FLIGG, Clerk.