tor, deceased or infirm,) be able to produce a receipt for such taxes paid such prior collector, the successor aforesaid shall not be charged therewith, but shall take up such receipt, giving his own in lieu thereof, and return the same with said receipt, and the amount thereof shall be recoverable as before provided: Provided, however, That this section shall not be so construed as to prohibit any collector who may be disabled by bodily infirmity, from appointing deputies under the provisions of this act hereinafter provided.

receive

$39. Every collector of taxes shall receive, for any individual or Collector to individuals, orders regularly drawn upon the treasurer of his county, county in payment of taxes due said county.

orders.

money.

deficiency.

$40. It shall be the duties of the collectors of the several counties To pay over to pay the county treasurer the amount of taxes assessed in their respective counties, on or before the first Monday in January in each year; and if there be any deficiency in the amount thereof, he shall In case of account for the same by producing to the board of county commissioners a certified statement, to be made by the clerk, attested by his signature and official seal, of the amount of delinquencies in the payment of taxes, specifying the name of the person and the property or tax for which he is delinquent, as appears from such collector's return to the precept; and it is made the duty of the clerk to make out such statement and certificate, and calculate the amount thereof, and if the amount of such certified statement of delinquencies, and the treasurer's receipt for the payment aforesaid, will balance the charges on the books of the county commissioners, they shall give him a receipt for the amount of such taxes.

lector.

S41. Each collector shall be entitled to the following fees for his ser- Fees of colvices: five dollars for every one hundred dollars of county taxes by him collected, and in the same proportion for less sums, to be retained by him in making payment, and credited therefor in his settlement with the board of county commissioners; five per centum commission where goods are distrained, and taxes, commission, and charges paid before sale; eight per centum commission on sales of distress, and charges for keeping property distrained, together with the tax and charges out of the moneys received therefrom; on sales of real estate five per centum on the amount for which the same is exposed to sale, and twenty-five cents for each certificate of sale under this act, which are to be added to, and estimated in, the sum for which any tract of land or lot, or part thereof, shall be sold.

make settle

$42. If any collector shall fail to make settlement of the taxes Collector assessed in his county, for county purposes, at the time required failing to by this act, it shall be the duty of the board of county commissioners ment. forthwith to charge in the account against such collector, five per centum damages on the amount of balance due from such collector on account of such taxes, for such delinquency; and unless the said debt and damages, and the interest thereon, be paid to the treasurer of the county, the county commissioners shall with due diligence cause suit to be commenced upon such collector's bond, against him and his securities, for the debt and damages due as aforesaid; and said amount shall bear interest from the day at which payment thereof should, have been made, at the rate of ten per centum per annum until paid. S43. Upon the trial of any such suit, the stated account of the Ib. collector, against whom the suit is brought, certified by the clerk of

Failure to

return pre. cept, or

the board of commissioners as truly transcribed from the accounts current against such collector on the books of said commissioners, authenticated by the county seal, shall be conclusive evidence of the demand against such collector and his securities; nor shall such collector or his securities be permitted to set-off, or allege, in payment of such demand, any payment or claim of credit, unless the same has first been presented to the board of county commissioners, and been allowed or rejected by them, or the same could not, by using due diligence, have been presented to said board of commissioners for their determination thereon, to be had before trial of such suit.

S44. If any collector shall fail to return the precept and duplicate, as hereinbefore directed, or shall make a false return thereto, false return, the judgment, upon the determination of the suits which may be brought by the board of county commissioners against such collector and his securities, shall be for the full amount of the taxes for the county revenue, as contained in the transcripts of the assessment rolls aforesaid, together with the damages, commission, costs, and charges, as herein before provided; and of the amount of said taxes, the stated account of the board of commissioners aforesaid, in the several cases shall be sufficient evidence; and it shall be the duty of the district attorney to aid the board of commissioners in prosecutions under this act, when requested, and to give advice and counsel concerning the revenue, when requested by any officer concerned in the collection thereof.

Penalty for

cers, &c.

offi

$45. If any officer shall neglect or refuse to perform any of the dury by on. duties imposed upon him by this act, he and his securities shall forfeit and pay to the county not less than fifty nor more than one hundred dollars for each offence, besides all damages which may be sustained by the county or any individual in consequence of such violation of his duty, to be recovered with costs of suit, in action to be brought upon the official bond of such officer.

Bonds how

taken and suits how brought.

Penalty for

money que

$46. All bonds directed to be taken by this act shall be made payable to the board of county commissioners of the proper county, and all suits brought thereon shall be prosecuted in the corporate name of the board of county commissioners, and if brought for the use, or benefit, or by the direction of any person or persons, such suit shall be brought in the corporate name of the board of county commissioners, on the relation of such person or persons; and several rights may be prosecuted in the same suit on such bond, and one judgment entered thereon shall be no bar to other rights; but the board of county commissioners, or any person having right thereto, may have the defendants to such judgment again summoned by scire facias, to show cause why execution should not be had on such judgment for the debt or damages supposed to be due, owing or belonging to the party complaining, as often as such right may accrue.

$47. Any officer withholding the payment of any moneys bewithholding longing to the county after the same shall be demanded, or become county. due, shall be liable to pay ten per centum in damages, and ten per centum interest per annum from the date of such defalcation, to be recovered of such officer and his securities, or either of them, by action as in other cases; and the accounts in favor of the county, in all cases upon the trial against all and every person or persons, charged on the books of the board of county commissioners, and certified

to be true by the clerk of said board of commissioners, as above provided in the case of collections, and authenticated by their seal, shall be evidence in all cases of debtors of the charges therein stated, and put the defendant upon his defence to the demand.

take oath

bond.

$48. The collector, before he enters upon his official duties, shall Collector to take an oath or affirmation before some person authorized to admin- and give ister the same, that he will well and truly perform the duties of his office as collector, and shall enter into bond to be filed with the clerk, with security to be approved of by the board of county commissioners, in the penalty of fifteen thousand dollars, conditioned for the faithful performance of the duties of his office as prescribed by law; May appoint and such collector may appoint as many deputies as he may think deputies. necessary or proper, who shall be sworn, and possess the same power and authority as his principal, such collector being at all times responsible for the acts of his deputies; and should any deputy fail to pay over any moneys collected by him, as such, for county revenue, such principal is hereby authorized to proceed against him, in the same summary manner as is provided for proceeding against collectors in like cases.

AN ACT to prescribe the tenure of office of auctioneers, and to levy a duty upon sales at auction in certain

cases.

how appoint

S1. That the governor, by and with the advice and consent of the Auctioneers, council, shall appoint so many persons as he may think proper, to be ed, &c. auctioneers, not however exceeding five in each of the organized counties in this territory, who shall hold their offices for the term of two years, but their commission may at any time be revoked by the governor.

S2. The persons so appointed auctioneers shall, on the receipt of Commission their commission, cause it to be recorded by the clerk of the board of recorded. county commissioners in a book to be by him kept for that purpose.

S3. Each auctioneer shall give a bond, in a reasonable penalty, To give with sufficient sureties, to the United States, with condition to pay all bond. auction duties required by law, to the treasurer of the county in which he resides, and also that he shall, in all things, well and truly conform to the laws relating to auctions; which bond shall be taken by the county commissioners, and be by them transmitted to the county treasurer, with an endorsement of their approval thereon.

selling with

S4. If any person, not licensed and qualified as an auctioneer, Penalty for shall sell, or attempt to sell, any real or personal estate whatsoever, out license. by way of public auction, he shall be deemed guilty of a misdemeanor, and shall be punished by a fine not exceeding two hundred dollars, for every offence, to the use of the county.

nor.

Selling at

$5. If any person licensed as aforesaid shall receive for sale by For selling auction any goods, from any minor or servant, knowing him to be goods of mi such, or shall sell by auction any of his own goods, before sunrise or after sunset, he shall forfeit, to the use of the county, a sum not ex- certain ceeding one hundred dollars, for each offence: Provided however, That books and prints not prohibited by law may be sold at any hour of the day.

times.

$6. If any auctioneer shall, in any other county than that for For selling which he is licensed, sell or offer for sale by auction, any lands, goods ty

out of coun

Auction

sales subexcept, &c.

ject to tax,

Amount of

tax on sale

&c.

or chattels, he shall be punished by fine not exceeding fifty dollars; but any parcel of real estate lying partly in one county and partly in another may be sold within either of such counties by an auctioneer of either county.

$7. All sales by auction shall be subject to a tax, except the following, viz: sales made pursuant to any judgment, sentence, decree, order or rule of any court or judicial officer of the territory, or of any court of the United States having jurisdiction in this territory; sales made by virtue of any writ, execution, warrant of distress or order of law; sales of property held by executors, administrators or guardians of estates of citizens of the United States, lying or being within this territory; sales of articles manufactured and sold for charitable purposes; sales of books and stationery; sales of pews in houses of public worship; sales of utensils of husbandry, horses, neat cattle, hogs and sheep; sales of articles grown or manufactured within this territory.

S8. The tax upon the sale of stocks of any state, or of any counof stocks, ty or town of this territory, the shares of the stock of any incorporated bank, insurance companies, manufacturing companies, and also of any company whatever, incorporated under the authority of this territory, shall be one-fifth of one per cent on the amount of sales; the tax upon sales of real estate, and of ships and vessels, shall be one per cent on the amount of the sales; and the tax upon all other sales shall be two per cent on the amount thereof.

Ib.

Ib.

Ib.

When pro perty sold

$9. All contracts and engagements for any lease or under-lease of real estate, or for the assignment of any lease or under-lease of real estate which shall be made or entered into by way of sale or bidding at public auction, if the same shall be bid off or sold for a gross sum, shall be subject to a tax of one-half of one per cent on such gross

sum.

$10. If such contract or sale as described in the preceding section shall be for an annual rent, or for a sum payable by instalments for any term not exceeding fourteen years, the gross amount of such rent or instalments shall be subject to a tax of one-half of one per cent, and for any term beyond fourteen years, to a tax of one-fourth of one per cent.

S11. All contracts and agreements for the sale, delivery or supplying of any goods, wares and merchandize, or other personal property, which shall be made or entered into by way of bidding or sale at public auction, shall be deemed sales by public auction of personal estate, and shall be subject to a tax of two per cent on the whole value or amount of the goods or property which are the subject of such contract or agreement.

S 12. When any sale or bidding shall be made at public auction to fix price. upon the rent of any smaller parcel of real estate for a shorter term, for the purpose of fixing and determining the rent or price of a longer term, and where such sale or bidding in regard to any goods, wares and merchandize, or other personal property, or any contract or agreement to sell, deliver, furnish or supply the same, shall be of or upon any less quantity for the purpose of fixing the price of a larger quantity, in every such case the whole amount of the property sold, transferred, contracted for or negotiated by the terms and conditions of such auction, and the amount of the rent for the whole of the real

estate so agreed to be leased, and for the whole term for which it is to be leased, shall be subject to a tax as if the whole had been set up and sold by auction.

off by owner.

S13. When any auction for the sale or lease of any property, or Property bid for any contract in relation thereto shall have been actually begun, and the final purchase or bidding shall have been made by the owner of the property, by the auctioneer, or by any person employed by either of them, the same tax shall be paid as if the bidding had been made by any other person.

to account to

surer.

S14. Every auctioneer, except in cases where the amount of taxes Auctioneer accruing upon his sales made for six months previous to the first day county treaof June shall not exceed ten dollars, as hereafter provided for, shall, on the first day of June and December in each year, or within sixty days thereafter, render to the treasurer of the county in which he may reside, a true and particular account in writing of all his sales and transactions at auction not exempted from taxation, and of all the sums of money arising therefrom, such amounts to include all his said sales and transactions between the time to which his last preceding account was rendered, and the said first days of June and December respectively.

S15. The account mentioned in the preceding section shall care- Real and fully distinguish between sales of real estate and personal estate, and ate distin between sales of an entire property and of any part sold or bid guished. for the purpose of fixing the price of any other part or the whole

thereof.

upon

S16. The auctioneer shall take and subscribe before some justice To make of the peace, on oath, that such account is true, that he has carefully oath. examined all his entries and memorandums of sales by auction and otherwise, and that the account exhibits the whole amount thereof which is liable by law to pay a tax, and the oath so taken shall be certified and endorsed by the justice on said account.

to the treasurer.

S17. The auctioneer at the time of rendering such account shall To pay tax pay to the treasurer the amount of the tax accruing upon the sales therein, deducting five per cent of the tax as a compensation.

less than ten

S18. Where the amount of taxes accruing upon the sales made when tax by any auctioneer for six months previous to the first day of June, dollars. shall not exceed ten dollars, he may make his return for the whole year preceding the first day of December, either on that day or within sixty days thereafter.

$19. If any auctioneer shall neglect to pay into the treasury the Penalty for amount of taxes at the time required by law, he shall forfeit his said neglect. compensation of five per cent, and shall pay interest on the amount of said tax at the rate of two per cent a month from the expiration of said sixty days until the same be paid; to be recovered in action upon his official bond.

tion.

$20. No auctioneer shall demand or receive a higher compensa- Compensation for his services than a commission of two and one-half per cent on any sales, public or private, made by him, unless by virtue of a previous agreement in writing between him and the owner or consignee of the goods or effects sold.

fraud.

$21. If any auctioneer or other person shall be guilty of any fraud Penalty for or deceit in the execution of any of the provisions of this act in rela