Year: 1860

- '''S'D'N DND'Ni ft'pS''. i''N' -
headed, with distinct columns in whi
to enter the names of tax payers, d,
criptions of lands, number of acr,
and value, number Of town lots aud
value, and value Of personal property,
and each description of tax, a column
for polls, and one for payments, into
which book the clerk shall after t,.r
equalization in June, as herein bct"r,
provided, and before the first Monday
of November, transcribe from the as
sessment books of the several town
ships the names of taxpayers, with
the description Of property but i'll
cases where the owner is unknown,
no one description shall contain more
than one town lot, or more than the
sixteenth part of section, or other
smallest subdivision of the land ac-
cordlng to the government surveys,
except in cases where the boundaries
are so irregular that it cannot be dcs-
crbcd in the usual manner in accord
ance with said surveys.


Sec. 36. At the regular meeting ia
June in each and every year, the
Board of Supervisors shall levy the
requisite taxes for the current year,
i'll accordance with law, snd shall re-
cord the same in the proper book, and
it shall be the duty Of the Clerk Of
the County Board Of Supervisors, as
soon as practicable, to complete the
tax list, by carrying out in a column
by itself the amount of each different
tax, and after adding up each column,
shall carry forward the several
amounts, showing a summary Of the
total amount Of each distinct tax.


SEC. 81. The Clerk of the County
Board of Supervisors may correct any
clerical or other error in the assess
mcmt Of tax book, and when any such
correction affecting the amount Of tax
is made after the books shall have
passed into the hands of the Treasurer
he shall charge the Treasurer with
all sums added to the several taxes,
and credit him with all the deductions
thcrc!rom, and report the same to the
Supervisors.


SEC. 50. 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
Board of Supervisors, shall attach
thereto a warrant under his hand and
the official seal Of said Board in gen
cral terms, requiring the Treasurer t.
collect the taxes therein levied ac-
cOrding to law, and no infUrmality III
the above requirements shall render
any proceedings for the collection Of
taxes illegal. The Clerk Of the Cou-
ty Board Of Supervisors shall cause
the tax book to 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 sufficient authority
Eur the collector to collect taxes there
in contained. But if the list be de-
livervd to the Treasurer after the time
above specified, the proceedings shall
nevertheless be deemed regular SO far
as affecting the validity Of taxes OF
sales of land under this act. At the
time of the delivery of said book to
the Treasurer, the Clerk shall make 10
the Auditor Of State certified state
mcnt showing the aggregate valua-
tion Of lands, town property, and per-
sonal property in the county, each to
itself, and also the aggregate amount
Of each separate tax, as shown by
said tax book.


SEC. 80. If any Clerk of the County
Board OF Supervisors shall fail or neg


lcct to perform any of the duties re-
Iuircd Of him by this act, he shall be
/ liable to a fine Of not less than fifty,


nor more than five hundred dollars 10


be recovered in action brought in the
District Court by the Board of Super
visors, or by the party injured thereby.
thc Judgment entered shall be against
him and his bondSmen, the proceeds
of such fine to so to the School Fund
SEC. 40. The treasurer on rccciv-
ing the tax book for each year, shall
enter upon the same in separate col
umns, opposite each parcel Of real
property or persons name, on which,
or against whom any tax remains uli-
paid for either of the preceding years,
the year OF years for which delinquent
tax so remains due and unpaid.


SEC. Al. The treasurer, after max
ing the above entry shall proceed to
collect taxes, and the list and warrant


shall be his authority and justification
against any illegality in the proceed


ings prior to receiving the list and


he is required to attend at his office


from the second Monday i'll Novem,


Der to the first day Of February fol


lowing and he is also authorized and


required to collect 50 far as practica
/ bic the taxes remaining unpaid Oh tho
tax books of previous years.


/ SEC. A. 1t shall be the duty Of The
county treasurer to assess any rca


property subject to taxation, which


may have been omitted by the AS


SCISSORS or the county clerk and tC


collect taxes thereon, and in such ca


ses he is required to note opposite The


tract or lot assessed, the words by


treasurer


SEC. 43. In all cases where rca
property SUBJECT TO taxation, SNAIL no
have been assessed by the township


Assessor, or other proper officer, it i


hereby made the duty of the owne


thereof, by himself or his agent, t


have the same properly assessed l.


the treasurer, and to pay the take


thereon and no failure Of the owne
to have such property assessed, G


to have the errors in the. asscssmcn


corrected and no irrcgulari,y, crro


or omission in the assessment OF sue
property, shall effect in any manne
/ the legality of any taxes levied there
on, nor affect any right on title to sue
, real property which would have az
: crued, to any party claiming or hole
| ing under and by virtue Of decd c'
e ccuted 10y the treasurer as provide
= for by this act, had the assessment