Year: 1861

OSs


T 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 NeUddG orddin as foOts


SECTION l. A Road Tax of four dollars is hereby
levied upon every ablebodied inhabtant Of the City
of Nevada between the ages twenty one and fifty
years.


SEC. 2. II shall be the duty of the City Marshal to
collect the Road Tax and for this purpose he is here
by invested with the authority as is conferred
upon Road 0verseers 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 prescribed in saId act.


SIX q. 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 eountersigned by the
Marshal and delivered to persons paying the road tax
and the Marshal shall specify in each receipt so de-
lvered, whether the tax is paid in labor OF 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
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 nay over TO
the City Treasurer to be used under the direction Of
the Board of Trustees for road purposes.


SIC. .. There shall be and is hereby levied upon
every male inhabitant 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. 3. 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. Z. To enforce the collection Of the DOLL tax
the Marshal may seize so much Of any and every
species of property owned or claimed by anv person
liable to and refusing to pay said poll tax as will be
sufficient to pay the same and costs Of seizure and
may sell the same at any time or place. within the
city limits upon giving a verbal notice one bour pre
Eious to such sale delivery of the possession oftb
property by the Marshal to any purchaser shall be
deemed a sufficient title in the purchaser. Afterbav.
ing deducted the poll tax for which such propertv
was sold, and the necessary fees and costs of sale
the Marshal shall return the surplus money FAM
there be. to the owner Of such property. ANY ner
son indebted to another, liable to poll tax and noe
iectng or refusing to pay the same shall be Liable
70 pay the same after service upon him. by the Citv
Marshal, OF a notice in writing, stating the name ~
names OF the person or persons so liable, and owing
such poll tax, and may deduct the amount thersaf
from such Indebtedness S''Vi
SIC ). The Marshal shall keep recorded LIST oF
the names OF all persons paying their poll tsr and
shsll report the same to the Board on the grst of
each month. N'S' "


Passed May 2sth, 1861.


Il. H. FLAoG, Clerk. 'is'.' =