Year: 1861

4NA4AOOA 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 Nerddd Orddin as foOws


SECTION /. A Road Tax of four dollars is hereby
levied upon every ableboded inhabtant Of the City
ofNevada between the ages oftwenty-One and fifty
years.


SRc 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 same authority as is conferred
upon Road Overseers by the act Of the Legislature of
1860 entitled "an act concerning roads and highways
in Nevada county, and the tax shall be collected in
the manner prescribed in 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 counersigned by the
Marshal and delivered to paying the road tax
and the Marshal shall specify in each receipt so de-
livered, whether the tax Is paid in labor or money


SIC. 4. The Marshal shall keep correct list Of
the names of all persons paying 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 for road purposes.
SEC 5. 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 1902 and it is hereby made
the duty Of the Marshal TO collect the same
SBC. D. The Clerk ot 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.
SIC. !. To enforce the collection of the pou tax
the Marshal may seize so much Of any and every
species Of property owned or claimed bY any 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 verbal notice one hour pre
vious to such sale delivery of the possession oftbe
property by the Marshal to any purchaser shall be
deemed 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 ifanv
there be TO the owner Of such property. ANY per
son indebted to another liable TO poll tax and neg


eeting or refusing to pay the same shall be liable
TO pay the same after service upon him. by the Citv
Marshal, OF Dotce in writing, stating the name or
names Of the person or persons so liable and ovne
such poll tax, and may deduct the amount thereof
4 from such Indebtedness 0oi


SEC. S. The Marshal shall keep recorded list of
the names of all persons paying their poll tax and
shall report the same to the Board on the Grst ~
/ each month. N'S' VI


Passed May 2sth, 1861


H. H. FLAoG, Clerk NAV 'is'.''