Year: 1861

7 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 Nerada orddin as ollows:


SECTION l. A Road Tax Of four dollars is hereby
levied upon every able bodied nhabitant Of the City
of Nevada between the ages of oftwenty-One and Giiy
years.


sxo 2. 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 Oyerseers by the act ut the legislature Of
1860 entitled ian act concerning roads and highways
in Nevada county" and the tax shah be collected in
the manner prescribed in said act.


SB 8. The Clerk Of the Beard 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 cOuntersi-ned by the
Marshal and delivered to paying the road tax
and the Marshal shall specify in each receipt de-
liyered whether the tax is paid in labor or money


SIC. 4. The Marshal shall keep correct list oi
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 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 fot road purposes.


SEc. 5. There shall be and is hereby levied upon
every male inhabant of the City, of twenty one
years Of age and upwards, poll tax Of one dollar,
for the year ending MAY 1862 and il is hereby made
the duty Of the Marshal TO collect the same.


SIC. g. The Clerk cf the Board shall rrepare and
deliver to the Marshal propei blank po FAX receipts
which shall be numbered aud 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 30 paying


SEC. l. To enforce the collection of the poll tax,
the Marshal may seize much of any aud every
species Of property owned or claimed bv 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 at any time or place, within the
city limits upon giving verbal notice one hour pre-
vous 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 property
was sold, and the necessary fees and costs of sale
the Marshal shall return the surplus money, ifany
there be, 10 the owner Of such property ANY per.
son indebted to another, liable to poll tax and neg
leeting or refusing to pay the same shall be liable
TO pay the same after service upon him. by tie Citv
Marshal, Of 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


SEC s. The Marshal shall Keen recorded IL, -,
the names of all persons paying their po tax. and
shall report the same to the Board on the frst Of
each month.


Passed May 2sth, 1851.


II. Il. FIAGo, Clerk.