Year: 1861

T EWING A ROAD AND POLL TAX,


and providing for the collection Of the same, for
the year ending May, 1862


The Trustees of The City of NerGdd OrddiR fOllOCs:


SECTION /. A Road Tax of four dollars is hereby
levied upon every able bodied nhabiant of the City
Of Nevada between the ages oftwenty one and fifty
years.


SEC Q 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 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 cOuntersigned by the
Marshal and delivered to paying the road tax
and the Marshal shall specify in each receipt de-
lyered, whether the tax is paid in labor or money.


SEC A. 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, snd
shall report the same TO the Board on the FIRST sS
each month. All monies collected on the road tax,
less his commission, the Marshal shall pay over 30
the City Treasurer to be used under the direction Of
the Board Of Trustees for road purposes.


SIC. 5. There shall be and is hereby levied upon
every male inhabitGnt of the City, Of twenty y-One
years of age and upwards, poll tax Of dollar,
for the year ending May 1892 and IL is hereby made
the duty of the Marshal to collect the same.


SIC. 6. The Clerk Of the Board shall psspare and
deliver to the Marshal proper blank poll tax receipts
which shall be numbered and signed ~ 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. I. To enforce the collection Of the poll 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 psy said poll tax, viii be
sufficient TO pay the same and costs Of seizure and
may sell the at any time place, within the
city limits upon giving verbal notice one hour pre-
vious to such sale delivery of the possession of the
property by the Marshal Ia any purchaser shall be
deemed sufficient title in the purchaser After hav-
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 IL any
there be, to the owner Of such property. Any per-
son indebted to another, liable TO poll tax and neg
leetiDg or refusing to pay the same shall be liable
10 pay the same after service upon him. by the City
Marshal, OF potiec in writing, stating the name or
names of the person or persons liable and owing
such poll tax. and may deduct the amount thereof
from such indebtedness


SEC. 8. The Marshal shall keep a recorded list of
the names OF all persons paying their poll tax and
shall report the same to tho Board ON the frat of
each month.


Passed May 18th, 1851.


CHAs. KRST, Pres't.


II. II. FLAGG, Clerk.