Year: 1859

bic, the taxes remaining unpaid on the
list of the former year or years. In all
cases where the taxes are paid, he shall
give receipt to the person paying the
same.


Sec. 35. Territorial warrants are re-
ceivable for the amount payable into the
Territorial treasury, and county warrants
are receivable at the treasury of the prop
er county for the amount payable into the
county treasury; and city warrants, and
city scrip shall be received for city taxes,
but specie, or equivalent only, is receiv-
! able for the school tax, droad taxes
may be discharged as provided inSeetion
81.


Sec. 36. When territorial or county,
or road warrant is received by the treas
ure, he is directed to endorse on it the
name of the person from whom it was re-
ceived (the amount for which it was re.
ceived and the date thereof; and from
that date the warrant is to be regarded
and considered as cancelled, and cannot
be re-issued; and the treasurer is re-
quired to write upon the face of it ire-
ceived for taxes" but when the warrant
amounts to more than is to be paid by the
person presenting it, the treasurer shall
give him certificate for the balance due
him, which certificate is also receivable
for taxes in the same manner as the
original warrant.


Sec. 81. If on the assessment roll or
tax list, there be any error in the name of
a person assessed or taxed, the name may
be charged and the tax collected from
the person intended, if he be taxable and
can be identified by the assessor or treas
urer; and when the treasurer after
the tax list is committed to him, as
certain that any land or other property is
omitted, he shall report the fact to the
assessor, who, upon being satisfied there
of, will enter it.upon the assessment roll,
and assess the value, and the treasurer
will enter it upon the tax list, and collect
the tax as IN other cases.


Sec. 3S. No demand of taxes shall be
necessary, but it shall be the duty of ev-
cry person subject to taxation under this
law, to attend at the time and place of the
treasurer's sitting in his precinct for the
purpose of receiving taxes, and there
pay the same, or to attend at some other
time within the two months allowed, when
the treasurer is not engaged in collecting
the taxes in any of the precincts, at the
treasurer's office at the county seat and
pay his taxes; and if any person neglect
so to attend and pay his taxes until after


the first day of November next succeed


ing the levying of the taxes, the treasur-


er is directed to make the same by distress


and sale of his personal property, if he


have any except such as is exempt by law


from taxation, and the tax list alone will


be sufficient warrant for such distress and


sale.


Sec. 80. After the first day of No.


vember the unpaid taxes of the current
year become delinquent and shall draw
interest at the rate of fifty per cent per
annum, and taxes upon real property are
hereby made~ a perpetual lein thereupon
against all persons and bodies corporate
except the United States and this Terri


tory.


, Sec. 40. When the Treasurer distrains
goods, he may keep them at the expense
of the owner, and shall give notice of the
time of sale within FIVE days after the
day of taking, in the manner that con-


stables are required to give notice of the
, sale of personal property on execution
; and the time of sale shall not be more
' than ten days from the day of the taking


but he may adjourn the sale from time


to time for period not exceeding three
days, and shall adjourn once at least
when there are no bidders, and in case
, of an adjournment he shall put up no
Z tice thereof at the place of sale; any sur.


plus remaining above the taxes, charge;


for keeping, and fees for sale, shall be
t returned to the owner, and the treasurer
o shall, on demand, render an account il
: writing of the sale and charges.
Sec Al. If the treasurer be resisted Of
4 impeded in the execution of his office, ht
: may require any suitable person or per


sons to aid him therein, and if any sucl
h persons refuse to aid, he shall forfeit +;
sum not exceeding ten dollars, to be re
4 covered by civil action in the name ant
for the use of the county; and the person
q or persons resisting, shall be liable, as il
e case of resisting the sheriff in the execu
v of civil process.


e Sec. 42. The treasurer shall contin
: ue to receive payment of all taxes afte
10 the first day of November, upon th
y above terms, until collected by distress o


sale,


g SEC. 43. Whenever, in the collection
y of any district, town. city or local Ia
ct which may have been levied according t
at law, and the collector is not able TO max
At the tax by distress and sale of persona
IA property, and real estate is to be sold fo
70 the same, it shall be the duty of the col
r, lector of the tax, to send such delinquer
III list to the county treasurer on or befor
y, the first day of November of each yeal
m and the county treasurer shall receive tn
h delinquent list, advertise the same, ali
ii sell the lands as directed in cases force
lie lecting the Territorial and county take:
t., and shall credit the proper district, towr
IF city, or locality with the amount of take
lg so collected, which shall be subject to til
of order of the proper collecting officer.
10 SEC. a.. The treasurer shall give nC
le tice of the SALE of real property, by put
~ licationl thereof once a week, for thre