may have occured: Provided, That nothing herein contained shall be construed to permit any person to vote so residing within the said limits, who has not the other qualifications of a voter.

made.

$26. In cases of elections to fill vacancies as provided for in this act, Returns how the returns shall be made by the clerks of the boards of county commissioners, of the different counties, within twenty days, to the office of the clerk of the board of county commissioners of the original county composing the district; and certificates of election shall be made out and signed by the clerks of the boards of county commissioners of the dif ferent counties in which such election may have been held.

to be refused

$27. No election return shall be refused by any clerk of the board Returns not of county commissioners, for the reason that the same may be return- for irregula ed or delivered to him in any other than the manner directed in this rity. act; nor shall he refuse to include any return in his estimate of votes for any informality in holding any election or making return thereof, but all returns shall be received, and the votes canvassed by such clerk, and a certificate given to the person or persons who may by such returns have the greatest number of votes.

effect.

$28. This act shall take effect from and after the first day of April Act to take next, and shall be published in the several newspapers of the territory.

AN ACT to provide for a territorial revenue.

cent of taxes

S 1. That for the purpose of raising a territorial revenue to defray Five per the expenses authorized by law to be paid out of the territorial trea- to be set sury, it shall be the duty of the county commissioners of each of the apart. counties of this territory, at the time of the filing of the assessment roll, to deduct from the gross amount of taxes there charged five per cent, to be set apart by the said county commissioners as a debt due from said county to the territory.

be

with copy of

$2. The county commissioners shall furnish the treasurer of the Treasurer to territory, immediately after the same may be filed, with a copy of the furnished duplicate for their respective counties for the current year, together duplicate. with the sum which will be due from said county to the territory for that year; and the commissioners of any county who shall neglect Penalty for or refuse to furnish a copy of the duplicate of their county, as is herein neglect. required, within sixty days after the same shall have been filed, shall be held liable, in their individual capacity, for the amount due from said county to the territory for such year, and shall, moreover, be assessed in damages of twenty per cent; to be recovered in the same manner as other like fines and forfeitures are or may be by law recoverable.

surer to re

53. The first moneys which may be returned by the collector col- County trea lected from the duplicate of any year, to the amount due the territory tain certain for that year from the county, shall be retained by the treasurer of moneys. each county for the use of the territory; and the county treasurers shall pay over the same upon the drafts or warrant of the treasurer of the territory.

breach of

$ 4. The duties herein enjoined upon the county treasurer shall Violation of be so considered that a departure therefrom shall be deemed a breach this act of the conditions of their official bonds, so that they and their securi- bonds. ties shall be liable to the territory for any loss which may accrue

What pro

taxed.

therefrom; and any county treasurer who shall dishonor or refuse to pay the drafts of the territorial treasurer, for any money which may be in his hands, and due from said county at the time to the territory, shall be amerced in damages of fifty per cent.

AN ACT for assessing and collecting county revenue. $1. That for the purpose of raising a revenue to defray the pubperty to be lic charges and expenses in the several counties in this territory, it shall be the duty of the county commissioners in their respective counties to levy taxes on the following property and no other, to wit: all lands, town lots, and out lots, which are not exempted from taxation by the laws of the United States, or of this territory, and not including any improvements made thereon, either in building or othwise, and on all merchandize and stock actually paid in, in any incorporated company.

Tax limited.

Assessors to

each county. &c.

$2. The commissioners shall at their regular session in July, or so soon thereafter as the assessment roll is filed, levy a per centage on real and personal property as aforesaid, sufficient, when added to the amount that will probably be received by the county from other sources of revenue, to defray the current expenses of such county, and to liquidate its debts for the year, but such per centage shall not in any case exceed ten mills on the dollar.

$3. That at the time and place of holding the election for county be elected in commissioners, there shall be elected by ballot three assessors for each county, who shall be qualified electors, and whose term of office shall be one year, and until their successors are duly elected and qualified; each assessor shall within six days after receiving a certificate of his election, enter into bonds with security to be approved by the board of county commissioners in such penalty as they may deem sufficient, conditioned for the faithful performance of his duties, and also take an oath or affirmation, to be administered by the clerk of the board of county commissioners, well, truly and faithfully to discharge the duties required of him by law; the board of commissioners shall at their regular session in July, one thousand eight hundred and thirtynine, divide their respective counties into three districts, and assign to each assessor his district as soon as the assessors are chosen, according to the provisions of this act; said board shall also at their regular session in July, one thousand eight hundred and forty, and thereafter, annually examine the assessment rolls of the several districts in their respective counties, with a view to ascertain whether the valuation in one district have a just relation or proportion to the valuation in the other districts of the county, and may, in their discretion, add to or deduct from the valuations of any such district such a per centum as may in their opinions be necessary, to produce a just relation between all the valuations of real estate in the county: Provided, That nothing herein contained shall subject any churches. colleges, school-houses, or other public buildings, including the ground on which they are erected and necessarily used for the accommodation of said churches, colleges, school and other public buildings, to the payment of any county, territorial, road or other tax contemplated by this law.

fusing to ac

S4. If any assessor so elected under the provisions of this act Assessor reshall refuse to accept of such office, or fail to comply with the forego- cept, death, ing sections, the clerk of the board of commissioners shall upon such &c. failure issue a notice thereof to the board of commissioners, which shall be served by the sheriff upon said commissioners, and it shall be the duty of said commissioners upon receiving such notice thereof, to call a meeting forthwith, and appoint some suitable person to fill such vacancy, which assessor so appointed shall be qualified according to the foregoing section; and should any assessor die, or become unable from bodily infirmity, or any other cause, to complete the assessment of his county, township or district, according to the provisions of this act, upon information thereof to the clerk aforesaid, a like summons as above mentioned shall be by him issued, and the appointment and qualification thereupon made; and such last mentioned assessor shall demand and receive the assessment roll of his predecessor, or of the person in whose possession it may be, and proceed to complete the assessment of taxable property according to the provisions of this act; and if the roll of his predecessor cannot be obtained, the clerk, on application, shall make out a new form.

deliver as

roll to coun

assessment

roll.

$5. Immediately after the election and qualification, each assessor To assess shall commence assessing all property subject to taxation within his property & township, district, or county, as the case may be, and shall deliver to sessment the board of commissioners on or before the first Monday in July ty com. thereafter a full and complete assessment roll thereof, which roll shall exhibit (the description, number of acres, and value of the land,) Contents of the description, number of acres, and value of the lands, the description and value of the town lots, and all other property specifically chargeable with tax for county purposes. The lands shall be designated by the numbers and description as laid down on the plot or map of the original surveys, and the town lots by their numbers and description, as laid down on the plan of said town, or by the boundaries, if no other specific description can be obtained; and all lots in towns or villages, the plots or plans of which have not been recorded, shall be taxed in the same manner that lots are in towns and villages whose plots or plans have been recorded, and all tracts and lots of land owned by non-residents, or persons unknown, and where specific description is not furnished by the owner or claimant, shall be described by their subdivisions, as known or designated on the map or plan deposited in the office of the clerk, or any other public officer, or which are generally recognized as containing a correct representation of the same by their numbers or other specific description, and and as the property of persons unknown and non-residents. The value of the land shall be determined as described in this act, and in establishing the value of town lots the assessor shall take to his assistance two discreet persons; and should any person feel aggrieved by the value which may be affixed upon his land by the assessor, or by the value at which the appraisers estimated his town lot, he may produce evidence before the board of commissioners, and if they think the value too high or too low, they shall order the clerk to alter it accordingly.

56. The clerk of each board of commissioners shall prepare blank Forms to be forms of assessment rolls under this act and deliver one to each of prepared. the assessors of his county at the tim› of his qualifying.

Roll, how corrected.

Roll laid be. fore com

ed, &c.

$7. The assesors shall give two weeks public notice in some newspaper, printed in their respective counties, or by posting up three notices within their several districts, setting forth that on the last Monday in June, the assessor will attend at the office of the clerk of commissioners, and with the assistance of said clerk, shall publicly, in order that all persons interested may have the necessary corrections made, examine the assessment rolls and correct all double or imperfect listing or errors, in valuations, descriptions, or quantities of lands, or lots; and if it shall appear that there are omissions, or lands taxable not entered by the assessor on his roll, the clerk and assessor shall correct all such omissions, and shall enter upon the rolls lands so omitted, as non-resident lands. And if the entry of any tract of land or lot cannot be rendered certain in its description by the before mentioned examinations, such entry shall be rejected from the roll, and the assessor shall within five days thereafter return to the clerk a correct description of such lands or lot, and the clerk shall thereby amend the defective entry in said roll. And if the assessor shall fail to attend at the time and place required, the roll, when returned, shall be compared, corrected, and completed, as herein required; and for such failure the assessor shall be liable under this act for a violation of his duty. Public notice shall be given in the usual manner by the assessor of each county, two weeks previous to the last Monday in June, that such examination will then be had.

$8. After the clerk and assessor shall have corrected the assessmissioners, ment roll, as aforesaid, the same shall be laid before the board of comand accept missioners; and if it be found to contain all the taxable land in said county, and is otherwise correct, the board shall accept it in writing on the back thereof, signed and attested by their clerk; and the clerk shall file the same in his office, where it shall remain unalterable as a matter of record, and shall be a guide for future assessors as far as the same may remain correct; the assessment roll shall every year be corrected in the manner named in the preceding section of this act, before such roll shall be accepted and filed as aforesaid.

Lands omitted to be tax

ment.

$9. Whenever any assessor shall discover, during the time he is ed, liable to making his assessment, that there are tracts of land, town lots, or next assess- chattels subject to taxation in his county or district, which were liable to taxation, and were omitted by the assessor in one or more preceding years, he shall enter the same upon his roll, noting distinctly the years in which such omission was made, in the same manner as the assessment for the current year; but no such assessment shall be made for a longer period than one year back, and such assessment shall have the like force and effect as assessments made at the proper time, and the tax due thereon shall be charged and collected with the revenue of the year in which such assessment is made, and land and town lots shall be subject to the taxes omitted to be assessed as aforesaid, in whose hands soever they may come.

Assessor to

$10. For the purpose of aiding future assessors in making asretain duplicate of roll. sessments under this act, the first assessor shall make out and retain in his possession a duplicate of his assessment roll, and shall make the necessary corrections therein, from time to time, so that it correspond with the assessment roll filed in the office of the clerk. And when he is succeeded in office, he shall deliver the same, with all other documents in his possession, relating to said office, to his successor.

tion of asses

$11. The board of commissioners, shall allow to the assessors in Compensa their respective counties, such compensation as to them shall seem sors. just and reasonable, to be paid out of the treasury of the proper county on the order of said board, as other moneys are paid. At the time the collector of the county makes returns of the amount of taxes collected by him, of unassessed property, as hereinafter provided, the said board shall make an order, deducting such sums as to them may seem reasonable, from the allowance made to such assessor as shall fail to assess such property. If such assessor shall have received his pay for assessing, he and his securities shall be liable on their bond for the amount of such deduction.

ation, how

$12. The board of commissioners, for the purpose of enabling the Rates of tax clerk to calculate and carry out the amount of tax on all property re- determined. turned by the assessor, shall, at their session in July of each year, determine the rates of taxation upon the several subjects allowed to be taxed for county revenue under the restrictions of this act, and enter such determination on record, which shall govern the clerk in making the said calculation.

culate

statement to

precept.

S13. Immediately after the return, perfection, acceptance, and fil- Clerk to caling of the assessment roll, as hereinbefore directed, the clerk shall amount of calculate, and carry out the amount of taxes opposite to the specified tax. property, lots or lands charged with tax, and within fifteen days after the filing, shall make out and deliver a certified statement of the To deliver amount as exhibited by said assessment roll, to the treasurer of the treasurer, county, and within the same time shall also make out a duplicate or &c. with transcript of the roll or rolls aforesaid, and deliver the same, together with a precept, in the name of the territory, tested by the clerk, and under the seal of the board of commissioners, directed to the collector what preof his county, commanding him to collect the taxes charged in such cept to contranscript by demanding payment of the persons charged therein, and making sale of their goods and chattels, or the tracts of land or lots, mentioned in said transcript, if necessary, and that he pay over the moneys collected by him by virtue of said precept as therein directed, and return such precept, together with the transcript of the roll aforesaid, and account of his acts thereon to the said clerk, on or before the first Monday in January next ensuing the date thereof.

to pay tax.

S 14. Whosoever may be in possession of any real estate at the Who liable time any tax is to be collected, shall be liable to pay the tax thereon; and if any other person, by agreement or otherwise, ought to pay such tax or part thereof, the person paying the same may, by action of debt, recover the amount paid, from the person so bound or liable, with damages not exceeding twenty per cent on such amount; and Tax a lien, all taxes on real estate shall be a lien thereon until paid, and have preference of all other charges, and all taxes upon personal estate shall have preference of other demands.

&c.

collector.

S15. On the day of the next annual election, and thereafter Election of annually, there shall be elected in each county of this territory, by its qualified voters, a county collector, who shall hold his office one year, and until another is duly qualified and elected, or until another shall be appointed as hereinafter provided.

$ 16. The collectors of the several counties shall collect the county revenue, and pay over to the county treasurer all such sums collected, and take his receipt therefor, which receipt shall be a sufficient

Duty of collectors.