be fixed by the board of county commissioners; Provided, That said allowance shall not exceed eight dollars per day nor be less than six dollars per day; And provided, further, That said assessor shall not be paid for more than seventy days in which to make the assessment of said Alturas county, and for the collection of all taxes by him to be collected, he shall receive the compensation allowed by law.

SEC. 2. This act to take effect and be in force from and after its passage.

APPROVED, January 11th, 1877.

AN ACT

Regulating Salaries, and Fees, and the Collection and Disbursement of Revenues in Owyhee county.

Be it enacted by the Legislative Assembly of the Territory of of Idaho, as follows:

SECTION 1. The sheriff of Owyhee county shall receive a salary of seventeen hundred and fifty dollars per annum, to be paid quarterly out of the county treasury, for all services to be by him rendered, or performed, for said county; he shall also be allowed the sum of one dollar and fifty cents per day, for each prisoner confined in the county jail, as remuneration in full for the board, clothing and medical attendance of such prisoner; he shall also be allowed a jailor, for whose services he shall receive the sum of three dollars per day, for each day a prisoner or prisoners are confined in the county jail; and he shall receive no other compensation for services rendered Owyhee county.

SEC. 2. The county auditor shall receive a salary of seven hundred dollars per annum, payable quarterly out of the county treasury, in full for all services to be by him rendered to and for said county of Owyhee as auditor, or recorder, and clerk of board of county commissioners; Provided, That for any services rendered the Territory, he may receive such compensation as may be allowed by law.

SEC. 3. The county treasurer of said county shall receive a salary of seven hundred dollars per annum, payable quarterly out of the county treasury, for all services to be rendered, or performed by him for said county; Provided, That for any services rendered the Territory, he shall receive such fees as may be allowed by law.

SEC. 4. Each county commissioner of said county shall receive a salary of two hundred and fifty dollars per annum, to be paid quarterly out of the county treasury, and he may also receive the further sum of forty cents per mile for traveling from his place of residence to the county seat, to attend any meeting of the board, to be computed one way only, and they shall not receive any other compensation for their services. Before any commissioner shall receive or be entitled to receive any compensation from said county, he shall take the oath prescribed by law, and give a bond to the Territory, to be approved and filed by the probate judge, for the faithful discharge of the duties of his office in the sum of two thousand dollars.

SEC. 5. The assessor shall be ex-officio tax collector of Owyhee county, and he is hereby authorized and empowered to receive and collect all per capita, or poll taxes, all territorial, county, and miscellaneous licenses, and all taxes to be collected on real and personal property as provided by law; and he shall have the powers provided by law, and hereinafter provided to enforce the collection and payment of taxes, and he shall pursue the same course when not inconsistent with this act, as is provided in the general revenue act of the Territory to be pursued by the sheriff as tax collector. The assessor shall be allowed as full compensation for his services, and the services of his deputies as assessor and tax collector, fifteen per centum of all poll taxes collected, and seven (7) per centum of all other taxes by him collected, to be paid quarterly out of the county treasury, and the assessor shall receive no additional per centage or compensation for the subsequent assessment, or the collection of the taxes thereon.

SEC. 6. The board of county commissioners of said county shall require of the assessor a bond as tax collector, in any sum not to exceed fifteen thousand dollars nor less than five thousand dollars, for the faithful performance of his duties as tax collector; and it is hereby made the duty of the tax collector to pay over to the county treasurer, at least once in four weeks, all tax moneys in his possession, taking the treasurer's receipt for the same.

SEC. 7. All laws or parts of laws of this Territory, providing for the collection of taxes now in force, and not in conflict with this act shall be, and the same are hereby made applicable to said assessor, and the auditor of said county shall deliver the assessment roll, and the subsequent assessment roll, and the delinquent tax list to the assessor, at the same times

respectively that he is now required to deliver the same to the sheriff and district attorney respectively.

SEC. 8. The several salaries, fees, percentages and amounts allowed under the provisions of this act shall be allowed and audited as other claims against the county are allowed and audited; and no officer of said county or other persons shall hold or reserve out of any moneys in his hands or belonging to said county, any salary, fee, percentage or other amount; but all such moneys shall be paid in full into the county treasury,

SEC. 9. All taxes levied and collected in said county for county purposes, including such special taxes as are, or may be authorized by law, all licenses now or hereafter provided by law, all fines and forfeitures, all receipts from toll roads, bridges and ferries, and all poll taxes shall after the amount be longing to the Territory has been deducted, be paid into and constitute a fund to be called "Current Expense and Redemption Fund," which shall be disposed of as hereinafter provided and not otherwise; Provided, That nothing in this section shall be so construed as to interfere with or relate to the special tax levied for school purposes in said county; And provided, further, That there shall be no special per capita tax for hospital purposes levied in said county, but a special per capita tax of two dollars shall be paid by each male inhabitant of said county, over twenty-one and under fifty years of age, for school purposes, and the board of county commissioners shall furnish the necessary blank receipts, and said tax shall be collected by the assessor at the same time that the poll tax is collected, and shall be paid in full into the school fund of said county.

SEC. 10. All the county expenses of said county shall be paid out of said current expense and redemption fund in cash; and any moneys remaining in said fund after the payment of said expenses shall be set apart by the county treasurer of said county, as hereinafter provided, for the redemption of all county warrants of said county issued prior to the passage of this act, or which may be issued in payment of any claim which may hereafter be allowed for any service or services, or goods, fuel, or materials furnished for said county, prior to the passage of this act.

SEC. 11. At each regular meeting of the board of county commissioners of said county the board shall audit and allow all claims or accounts that may appear to them to be just, and order payment to be made out of any moneys belonging to the current expense and redemption fund; and at the close of each

regular session prior to the adjournment of the board, they shall cause two lists to be made out of all the accounts so allowed, which lists shall be certified to as correct by the chairman of the board, attested by their clerk under the county seal; one of which lists shall be immediately transmitted to the county treasurer, and the other to the auditor of said county, and a copy of the same shall be recorded by the clerk of the board in a book to be provided for that purpose. As soon as the treasurer shall receive such lists of accounts allowed, he shall set aside from the moneys belonging to the "Current Expense and Redemption Fund" as much as may be necessary to liquidate such claims, and any claims on any prior list of accounts allowed subsequently to this act, that shall remain unpaid for want of funds, and the remainder of said "Current Expense and Redemption Fund" shall be by said treasurer set apart for the redemption of outstanding warrants as in this act provided. The county auditor shall upon receiving the list furnished him by the board file the same in his office, and upon application of any person or persons entitled thereto, for a warrant upon the treasurer, shall draw his warrant upon the

county treasurer for the amount so certified to as allowed, and in favor of the person or persons designated in said list, payable out of any moneys belonging to the "Current Expense. and Redemption Fund," the treasurer upon the presentation of such warrant for payment shall carefully compare the same with the list, and if correct shall pay it; but if any discre pancy exists, he shall note the particulars of such discrepancy upon the back of the warrant, and it is hereby made the duty of the auditor upon the presentation of such warrant to issue a corrected warrant, filing the original in his office, and marking across the face the words "duplicate issued" signing his name thereto, and on the face of the duplicate warrant he shall write in red ink the word "duplicate."

SEC. 12. The county treasurer shall after setting apart sufficient money to pay the current expenses of the preceding quarter, and any claims remaining unpaid on the list for any prior quarter, ascertain how much money remains in said "Current Expense and Redemption Fund," and if there be a sum of five hundred dollars or more in the treasury, belonging to such fund, then it shall be his duty to give notice by publication for two weeks in some newspaper published in said county, or if there should be no newspaper published in said county, then by posting notices in three or more public places in said county, that on a day specified in said notice which shall be fifteen days from the first publication, or the posting of said

notice he will at his office offer at public auction the sum so remaining in said fund as aforesaid to the lowest bidder therefor in county warrants of said county.

SEC. 13. On the day specified in said notice at twelve o'clock M., the treasurer shall proceed to offer at public auction the money so remaining as aforesaid, and the person or persons offering county warrants of said county, principal and interest included, for any part of said moneys at the lowest rate or smallest number of cents upon the dollar shall be entitled to such part of said moneys, upon the surrender to the treasurer of the county warrants so bid by him or them as aforesaid, and said auction shall be continued until all of said moneys are sold, and the treasurer of said county shall receive no bid for more than the par value of said warrants.

SEC. 14. When any bids are accepted and the warrants surrendered to the treasurer, the said treasurer and the county auditor shall each take a description of the number, date, payee, fund and amount of each of said warrants so redeemed, specifying the amount paid for each warrant, and make a several record thereof in their respective offices, and said treasurer shall report the same to the board of county commissioners at their next regular meeting, and said board shall thereupon cause a like description to be entered upon their records, and make an order that said warrants be canceled by the treasurer writing the word "canceled" across the face of each of said warrants and signing his name thereto; said treasurer shall thereupon file said warrants in his office and carefully preserve the same.

SEC. 15. It shall be unlawful for the treasurer of said county to pay any warrants or claims whatsoever against said county otherwise than according to the provisions of this act: Provided, That nothing in this act shall prevent any payment out of the school fund.

SEC. 16. The treasurer of said county shall immediately transfer all funds in his hands belonging to said county, except the school fund, to said current expense and redemption fund.

SEC. 17. On the second Monday of October in each year, the tax collector shall, at the close of his official business on that day, enter upon the assessment roll a statement that he has made a levy upon all the property therein assessed, the taxes upon which have not been paid, and shall immediately ascertain the total amount of taxes then delinquent, and file in the office of the auditor a statement of said amount, verified by the oath of himself, or deputy, and shall proceed to make out and file in the office of the auditor a list of all persons and