lowed said assessor, in money out of the contingent fund of said county.

DUTIES OF COUNTY COMMISSIONERS.

Sec. 20. On, or before the first day of February in each year the county commissioners shall provide the assessor with suitable blank forms for assessments, and such instructions as to insure full and uniform assessments and returns.

Sec. 21. On the first Monday after the first day of January of each year after the year 1872, the board of county commissioners of each county shall levy the requisite taxes for the current year and for the year 1872. They shall levy such taxes on the first Monday of February.

Sec. 22. The county commissioners shall constitute a board for the correction of the assessment roll, and on the third Monday in September, and at any time thereafter when it may become necessary, who shall meet at the county clerk's office, at the county seat, and sufficient public notice shall be given by the county clerk of the time and place of the meeting of such board of correction; and any person feeling aggrieved by anything in the assessment roll may apply to the board for the correction of any supposed error; and if, in the opinion of said board, any assessments are too low, they shall have power to increase such assessments, but shall notify the party or parties of their intention to increase such assessment; and if any person returned as refusing to render a list, or to be sworn thereto, can show good cause, the penalty herein provided may be remitted.

Sec. 23. In addition to the tax required to be levied by the provisions of this act, there shall be levied by the board of county commissioners of each county, at the same time the ad valorem tax is levied by them, a tax of two dollars upon each male inhabitant of this territory over the age of twenty-one years. Such tax shall be denominated a poor tax, and the money collected thereon shall be set apart by the board of county commissioners as a fund exclusively for the support and maintenance of the poor of each county. And there shall be levied by the board of county commissioners of each county at the same time the ad valorem tax is levied by them, a tax of one dollar on each dog, and two dollars on each bitch, in their respective counties, which tax shall be denominated the dog tax, and be paid into the general county fund. It shall be the duty of the assessors of the several districts to collect the said poor tax and the said dog tax in money, and in the manner provided (for) in this act for the collection of taxes; except that said taxes shall be collected and pay

able at any time after the same are levied. And the said assesors shall be allowed twenty per cent. on the amount collected by them, on such poor and dog taxes, in case they shall faithfully perform their duties in collecting said taxes, from each person in their respective districts liable therefor. For the purpose of collecting the said poor and dog taxes, it shall be the duty of the board of commissioners of each county to provide blank printed receipts for such poor tax, and separate blank printed receipts for such dog tax, which shall have proper stubs, with memorandum of name, amount, and date attached, and such blank receipts, or so many as may be necessary, shall be delivered by the clerk of said board of commissioners to the several assessors at the same time when the blank assessment lists are furnished to them; and each assessor shall receipt to the clerk for the number of blanks of poor tax and dog tax receipts, respectively, received by him. The assessor shall give the proper receipt for each poor or dog tax collected by him, and make the proper memorandum on the corresponding stub, and he shall, on the first Monday of each month, pay over to the county treasurer all moneys collected by him during the preceding month, and take the treasurer's receipt therefor, and return to the board of commissioners at each of their regular sessions, or at any other time when required by the board, all stubs of receipts given, all blank receipts still on hand, and the receipts of the treasurer for the money paid him; and the board shall compare the number of blanks received by such assessor with his stubs and blanks on hand, and ascertain if they talley; and, also, if the money collected has been paid to the county treasurer; and if the same be found correct, the assessor shall deliver up his remaining blank receipts, and therefor the clerk shall give the assessor, on the order of the board, a certificate of such settlement of such assessor with the board. The assessor shall be liable on his official bond for the non-performance of his duties in collecting said poor and dog taxes, and for the money collected therefor by him; and the board of county commissioners shall have power, if they deem it necessary, to require any assessor to give additional bond for performing his duties and paying over money collected on said poor and dog taxes, in such sum as they shall designate.

DUTIES OF COUNTY CLERKS.

Sec. 24. As soon as possible, after the taxes are levied, the clerk shall make out a tax list in tabular form and in alphabetical order, which tax list shall be made within twenty days after the

returns of the assessor; having (in) a distinct column by itself, the amount of each different tax, and having one or more columns for all delinquent taxes, but instead of a column for the amount of personal property, the word "personal" may be written across the column after the name and amount are carried into the column of value. Such list may be in the following form:

Sec. 25. An entry is required to be made upon the tax list, showing what it is, and for what district, and the year it is, and the county clerk shall attach to the list his warrant under his hand and official seal, in general terms, requiring the treasurer to collect the tax therein levied according to law, and no informality in the above requirements shall render any proceedings for the collection of taxes illegal, and such list shall be full and sufficient authority for the treasurer to collect all taxes contained therein.

Sec. 26. Immediately after the assessment roll is corrected, the county clerk shall make out an abstract thereof, containing the whole amount of each species of property, and the value of the same, together with the total valuation of all property assessed, which abstract said clerk shall transmit forthwith to the auditor of the territory.

Sec. 27. If on the assessment roll, or on the tax list, there be an error in the name of a person taxed, the name may be changed, and the tax collected from the person intended, if he be taxable, and can be identified by the tax collector or assessor.

Sec. 28. The treasurer shall, within twenty days from the time he shall receive the assessment roll from the clerk, direct to cach tax-payer in his county a written or printed notice of the amount of tax due from such tax-payer, and the time the same becomes due. Such notice shall be directed to the nearest post office to which said tax-payer resides; printed blanks for said notices, and postage stamps for the same, shall be furnished said treasurer by the board of county commissioners. No other demand for taxes shall be necessary, but it shall be the duty of

every person owing taxes to pay the same to the treasurer of the county at his office, and if any such tax-payer shall fail or refuse to pay the taxes assessed against him on or before the first day of December following the levy thereof, twenty per cent. of such taxes shall be added thereto and collected as a portion of said taxes; and it shall be the duty of the tax collector immediately after the said first day of December, to seize any personal property belonging to, or which may have been assessed to any tax-payer who shall then be delinquent, and sell the same as provided in section fortyseven Provided, That nothing herein shall be so construed as to prohibit the collector from seizing and selling personal property at any time before the first day of December; but it shall be his duty at any time when there shall appear to be danger of the removal of property on which taxes are unpaid from the county, to seize and sell a sufficient amount of the same to satisfy the taxes thereon, together with the costs of seizure and sale.

Sec. 29. If any tax-payer, against whom any tax may be levied, shall remove or attempt to remove his property from the county where such tax was levied, the treasurer of such county shall sue for and collect such tax in the name of the county, in the manner provided by law for the collection of debts.

Sec. 30. In case where sufficient personal property, liable to seizure, cannot be found to pay the tax assessed against any person or company, the treasurer may sue for and collect such tax by attachment, garnishment or otherwise.

Sec. 31. On or before the first Monday of January, in each year, the treasurer is directed to offer at public sale at the court house in his county, all lands on which the taxes levied the preceding or any previous year still remain unpaid, but such sale shall not be void if not made till after the day named.

Sec. 32. The treasurer shall give notice of the sale of real property by publication thereof, once a week, for four weeks, in a newspaper in his county, if there be one of weekly issue, the first of which shall be at least four weeks before the sale, and by a written notice posted on the door of the court house, or building commonly used therefor, for four weeks before the sale; and if there be no such newspaper published in the county, the like notice shall be given by posting one written notice the above length of time, in some public place in each township or precinct in which any land to be sold is situated, and one on the court house door. Such notice shall contain a notification that all lands on which the taxes of the preceding year or years (naming it) have not been paid will be sold, and the time and place thereof, with a list of the lands. Ten per cent. upon the amount of the (delinquent) taxes due shall be added when the lands are advertised.

Sec. 33. Such sale shall take place between the hours of nine o'clock in the forenoon and five o'clock in the afternoon, and be

adjourned from day to day, Sundays excepted, until all the lands are sold.

Sec. 34. At the first meeting of the board of county commissioners after such date, the treasurer is required to file in the county clerk's office, a return of his sale of lands, retaining a copy in his office, showing the land sold, the names of the owners so far as known, the names of the purchasers, and the sums paid by them, and also a copy of the notice of the sale, with a certificate of the service, verified by an affidavit, and such certificate shall be evidence.

Sec. 35. The person who offers to pay the amount due on any parcel of land, for the smallest portion of the same, is to be considered the highest bidder, and when such portion constitutes onehalf or more of the parcel, it is to be taken from the east side thereof, dividing it by a line running north and south, except that town lots are to be divided in each case lengthwise, by a line parallel with the proper lines of lots; if the portion be less than one-half, the tract is to be taken from the southeast corner in a square form, as nearly as the form of the land will conveniently permit. The preceding provisions of this section are subject to the following qualifications: The homestead is liable to be sold for no tax, save that which is due on the same exclusively, and the above directions concerning the divisions of a tract of land shall be modified so as to meet this requirement, and to that end the quantity of land bid for may be obtained by drawing division lines in any direction or form, so as to avoid the homestead, and when the homestead constitutes a part of the tract sold, and is not yet ascertained, the court may, in the action hereafter authorized, at the suggestion of either party, cause a proceeding to be had, similar to that required for a mechanics' lien. For the ascertainment of the homestead, and in all other cases of such sales, it may take the requisite order and proceedings to ascertain the land sold, and set it apart from the homestead.

Sec. 36. Should any person so bidding fail to pay the amount due, the treasurer may again offer the land for sale; if it has closed, he may again advertise it specially, and by description, by one written notice posted for two weeks in the civil township in which the land lies, and one such notice on the court house door, or the treasurer may recover the amount bid by civil action, brought in the name of the county, in the township or precinct where the county seat is situated.

Sec. 37. The county treasurer shall make out, sign, and deliver to the purchaser of any real property sold for the payment of taxes as aforesaid, a certificate of purchase, describing the property on which the taxes and costs were paid by the purchaser, as the same was described in record of sales, and also how much and what part of each tract or lot was sold, and stating the amount of each kind