Year: 1863

shall be held resonsible for the payment to
the county treasurer of all money received for
poll tux and not paid over in the manner as
prescribed in this act, and in default of any
such payments required of the assessor, the
board Of county commissioners, by attorney,
ahnll cause suit to be instituted against such
defaulter and his sureties in like manner, and
With the same penalties as provided for in
tsuits against the sheriff, or tax collector and
His sureties.


AZ Sec. z, On the last Saturday in each
month the assessor and his deputies shall pay
over to the county treasurer ali monyes re-
ceived by him, or them. for poll taxes for
the Territory and county, (deducting there
from ten per cent. as his legal fees) for which
moneys the treasurer shall issue to the asses
sor duplicate receipts, one of which shall be
filed with the auditor and the other retained
by the assessor, and the board of equalization
shall exact an additional bond from the asses
sor, with approved sureties, in such sums as
the said board shall deem necessary, to insure
the faithful and prompt payment to the county
treasurer of all moneys SO received by such
assessor, under the provisions of this act


SEC. s. TO enforce the collection of poll
taxes as provided in this act, the assessors
may SEIZE so much of any ard every species
Of property. right, claim, or possession, what
ever, claimed by any person liable to, and re-
fusins or ncglec,ins to pay his poll tax, or in
the possession OF, or due from, any other
person, aud belonging to such person so re-
it,sins to pay such poll tax, as will be sufficient
to pay such poll tax and costs of seizure, and
| LII! tL ~
giving verbal notice, one hour previous to
such sale; and any person indebted to aEoth-
cr, liable to poll tax, who shall neglect Or re-
fuse to pay the same, may pay the same for
such other person, and deduct the amount
from such indebtedness; the assessor, after
having deducted the poll tax for which prop.
crty was sold, and the necessary fees and
costs of the sale, shall return the surplus Of
the proceeds to the owner Of the property {: a
delivery Of the property by the assessor to the
purchaser ut any such sale, shall be sufii-
cient title in the purchaser without the exc
cution of a deed thereof by the assessor.


SEC. 8. On tn. Mouday next preceding
the first Monday ia March, in each year, the
assessor, the treasurer, and the clerk of the
board of equalization shall meet at the Office
of the county oudi,or and then and there set
tie with tho auditor for all poll tax receipts
signed by the treasurer and delivered to the
clerk and the said clerk and his suretics shall
be responsible for all such poll tax receipts
delivered to him, which he shall not then re-
turn or be able to account for with receipts or
vouchers from the assessor, and the assessor
shall them pay over the amount not before ac-
counted for, of all poll tax receipts by him
received during the year, and not then and
there returned, and all the pollta receipts re-.
turned by the assessor and the clerk of the
board OF equalization, shall be transmitted by
the county auditor with his annexed annual
statement, to the Territorial auditor. and 10
such poll tax receipts shall be valid for the
coming year, after the first Monday in March.


SEC. 10. The county auditor shall, Oh the
first Monday in each month, transmit to the
Territorial auditor certified statement Of the
amount Of poll taxes paid over to the county
treasurer Of his county. for Territorial and
county purposes, during the preceding
month, and he shall deliver duplicate of such
statement to the county treasurer; and OH tho
final settlement in the last Monday in Fcbru-
airy, the county auditor shall, Immediately af-
ter the conclusion thereof transmit cert flied
statement to the Territorial auditor, stating
therein the number Of all receipts for poll tax
issued by the county treasurer to the clerk of
the board Of equalization, and also the num-
Der of such receipts issued by the said clerk
to tho assessor. aud also the number Of receipts
returned by the assessor, and also the number
of receipts then transmitted to tho Territorial
auditor.


SEC. II. OF the moneys collected for poll
taxes under this act, one and one-half per
cent. shall be paid to the county auditor, and
one and one-half per cent. to tho clerk Of the
board of equalization: Provided, no other
fees shall be allowed to either the said auditor
or clerk for any services connected Herewith


SEC. IL. Any person or persons who
shall pass, soil or transfer, or who shall
forge or fraudulently issue any receipt or
receipts for poll tax. contrary to the spirit
and intention of this act, shall be deemed
! guilty of a fraud, and on conviction thereof,
shall be punished by imprisonment in the
peitentiary for any period not less than one
nor more than two years.


SEC. 13. The act entitled an act relative
to the collection Of poll tax, passed January
20, 1862, is hereby repealed; and all acts
and parts Of acts, go far as the same are in con-
fict with the provisions Of this act. when ap-
Piled to the counties herein named. ara hereby
repealed.


! An Aet to regulste.the xeasursmsnt and


Surveying Of Lumber in the Log.