1

on or before the first day of September, folAssessors lowing.

neglecting to assess, to

his succes

sors.

Sec. 10. Be it further enacted, That if certify to any assessor shall neglect to assess any person or property liable to taxation in his county, during his term of office, he shall certify to his successor, the amount of tax which should have been assessed upon such person or property, and the same shall be added to the assessment roll, and shall be collected in the same manner as the taxes of that year.

Assessors' compensation,

Penalty for

Sec. 11. Be it further enacted, That each and every assessor shall be entitled, on a settlement of his accounts with the auditor of public accounts, to receive a compensation for his services, of five per centum on the amount of his assessment roll for the use of the state, provided, the same shall not exceed four hundred dollars, nor be less than one hundred dollars, and the same compensation on his settlement with the county treasurer for the assessment for the use of the county.

Sec. 12. Be it further enacted, That if neglect or any assessor shall wilfully make or certify a didation of false assessment roll, or shall wilfully neglect

duty.

or refuse to perform any of the duties required of him by this act, he shall forfeit and pay the sum of one thousand dollars, to be recovered on his bond, for the use of the state or county, as either may be affected by such misfeasance, and shall be imprisoned six months in the common jail of the county.

Sec. 13. Be it further enacted, That the offices of assessors and collectors shall not be held by the same individual, but the qualified electors of each county shall, at each

Offices of

made dis

regular general election, elect one assessor, and one collector of taxes, who shall hold their respective offices for the term of two years, unless sooner removed, and until their successors are qualified, according to law;r and and such assessor, before he enters upon the collector duties of his office, shall take and subscribe tinct. an oath, which shall be filed in the office of the clerk of the board of police, faithfully to discharge the duties of his office, to the best of his skill and ability, during his continuance in office; and shall enter into bond, with two or more good and sufficient sureties, to be approved by the president of the board of police, payable to the governor of the state, and his successors in office, in the penal sum of ten thousand dollars, conditioned, that he will faithfully and truly execute and perform all the duties required by law, to be performed by him, during his continuance in office; which bond shall be filed for record, in the office of the clerk of the board of police, by the president of the board, and shall be recorded, and transmitted to the auditor of public accounts, within ten days after its execution; and may be put in suit for any breach thereof, affecting the assessment of taxes, for the use of the county or state, and shall not be void on the first recovery, but may be put in suit, from time to time, unless the whole penalty is exhausted.

Sec. 14. Be it further enacted, That the board of police of each county in the state, shall assemble at the courthouse thereof, on the first Monday of August, in each and every year, for the purpose of correcting the assessment roll of that year; and it shall be the duty of the assessor to attend such meet

ing, and submit to their inspection, the assessment roll of the county, which roll shall be critically examined, by the board, and they shall correct all mistakes which shall be found therein, and grant relief to all such persons as have been improperly assessed or over taxed.

Duty of clerk of

tion to assessment

rolls.

Sec. 15. Be it further enacted, That it shall be the duty of the clerk of the board board of po- of police, immediately after the correction tice in rela of the assessment roll, as provided for in the preceding section, to make out triplicate copies of said corrected roll, certified under his hand and seal of office, one of which said copies he shall transmit to the auditor of public accounts, within ten days; one of which copies he shall deliver to the treasurer of the county; and the third copy he shall deliver to the tax collector of the county; and the auditor and treasurer, in making the settlement with the assessor and collec-. tor, shall be governed by said corrected and certified assessment rolls, for which services he shall be allowed compensation, by the board of police.

Sec. 16. Be it further enacted, That the board of police of each county shall assemble police to as- at the court-house thereof, on the first Monexamine ac-day of February, in each year, for the purinsolven pose of examining the account of insolvencies, &c. cies and delinquencies, which may be reported by the tax collector; and it shall be the duty of the tax collector to report to the said board, all insolvencies and delinquencies which have occurred in the county, affecting the collecting of taxes, as specified in the assessment roll, and the amount rendered un

available thereby; and said board shall allow to said collector such amount of insolvencies and delinquencies reported, as they shall be satisfied have not occurred by the laches or neglect of the collector, and no more; and every such allowance shall be certified, and transmitted, as is required in relation to corrections of assessment rolls, and shall be passed to the credit of the collector, in his settlement with the auditor of public accounts, and county treasurer.

police ne

meet, to be

ident.

Sec. 17. Be it further enacted, That if the boards of police of any county should fail to Boards of meet at the times required by this act, they glecting to shall be convened by the president thereof, convened for the purpose of discharging the duties dethe presherein required; and if, from any cause, no meeting of the board of police should be had, in any county, for the purposes herein before specified, the tax collector of such county shall present his list of delinquencies to the president of the board of police, in vacation, who shall examine the same, and make such allowance as to him may appear right and proper, and certify the same under his hand and seal, officially.

lien when

Sec. 18. Be it further enacted, That all Taxes to be taxes imposed by the provisions of this act, apie pr shall be preferred to all judgments, execu-erty. tions, incumbrances, and liens of any description, whatever, and shall be from the first day of March, in each and every year, a lien on all the real estate of the person assessed, situate and being in the county in which the assessment is made.

Sec. 19. Be it further enacted, That every collector of taxes, as soon as the assessment

:

.

roll shall have been completed and corrected, as is herein prescribed for, or at the expiration of the time when such roll should Assessment have been completed, shall demand the complete to same, and immediately proceed to the coled by the lection of taxes; and for that purpose, shall

roll when

be demand

tax collec

tor.

of non-pay

esthe col

lector to

call, at least once, on the person taxed, or on the agent or attorney of such person, or at his usual place of residence, (if within the county,) and leave, if he be absent, a written demand of payment of the taxes charged upon his or her person and property.

Sec. 20. Be it further enacted, That if any person shall refuse or neglect to pay the taxes imposed upon him or her, until the

first day of January in each year next after In the event the assessment, the tax collector shall proment of tax ceed to collect the same by distress and sale of the lands, tenements, goods and chattels of proceed to such delinquent person, wherever the same may be found in his county; and in case of distress of personal property, the collector shall give ten days notice, by posting on the door of the court-house, and at two other places in his county, an advertisement of the time and place of sale, containing a particular description of the property to be sold, and the amount of taxes due; and on the day, and at the place specified, the collector shall, between the hours of eleven o'clock A. M. and three o'clock, P. M., proceed to sell, at public outcry, to the highest bidder for cash, the property so distrained: Provided, if the delinquent person be not a resident of the county, and have no agent or attorney therein, that the notice of sale shall be for twenty days, and shall be published