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Sec. 34. All and every the county officers aforesaid shall give 2 additional official bonds for the faithful performance of tbeir duties,

3 respectively, if the Governor and his advisers aforesaid, or the • 4 Board of Supervisors of the county, sball in any case direct or

5 require the same; and it is made their duty, respectively, to require 6 such additional bonds, and to fix the sum thereof according to the 7 amount of money likely to come into their hands, wherever the 8 bonds already given, in any instance, are not amply sufficient, or are 9 for any cause defective.

Sec. 35. The Assessors are authorized to appoint as many depu2 ties to aid them in their official duties as they may deem necessary, 3 for whose official conduct and for whose compensation they, together 4 with all their bondsmen, respectively, shall be jointly and severally 5 responsible; but in counties where they shall not be allowed to 6 receive to their own use the fees allowed by this Act, they shall not 7 be liable for the compensation of their deputies, and the number of 8 deputies may be limited by the Board of Supervisors of such county.

Sec. 36. All County Treasurers and all Sheriffs of counties elected 2 after the passage of this Act shall be ex officio Taxcollectors, and 3 shall be respectively deemed, held and adjudged elected as Taxcol4 lectors, as well as Treasurers and Sheriffs, and they shall respec5 tively qualify and take the oath of office of Taxcollector as well as 6 that of Treasurer or Sheriff, as the case may be; and all County 7 Taxcollectors or ex officio Taxcollecters shall be deemed and 8 adjudged elected to collect all taxes imposed within their counties, 9 respectively, except such as may be differently provided for in the 10 Acts of incorporation of incorporated cities or towns or villages.

Sec. 37. At the expiration of the present year, one thousand 2 eight hundred and sixty-eight, all County Assessors, and City and 3 County Assessors, and Town Assessors, and Township Assessors, 4 and Village Assessors, and School District Assessors, and all public 5 Assessors within the State, except Assessors elected or appointed 6 under this Act, and Assessors in and for incorporated cities, or 7 towns or villages, and required by the Acts of incorporation thereof, 8 respectively, are removed from office, and their several offices, from 9 and after the said date, are each and all abolished and determined ; 10 and all Acts and parts of Acts authorizing any office of Assessor 11

contrary to the provisions of this Act are, to that extent but no 12 further, and for that purpose and no other, repealed.

Sec. 38. All Assessors of any unincorporated town, or city or 2 village, or school district, and whose offices are abolished by this Act, 3 sball deliver to the authorities of such town, or city, or village or 4 school district of which they were the Assessor or Assessors, respec5 tively, any and all public property, books, accounts or furniture, if 6 any, together with the offices they occupy, if any, belonging to such 7 town, or city or village, respectively, on or before the last day of 8 December next after the passage of this Act.

Sec. 39. All County Assessors now in office shall deliver, on or 2 before the aforesaid last day of December next, all and every the 3 public property, books, papers and furniture, together with their

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4 offices, respectively, to the County Assessors elected or appointed 5 under authority of this Act.

All County Taxcollectors, ex officio Taxcollectors, and 2 District Attorneys, now or tben in office, sball, on or before the said 3 thirty-first day of December next, make their final settlements with 4 the County Auditor and County Treasurer of their respective coun5 ties, and pay over all sums found due from them, or any of them, in 6 manner required by law. And no suit at law shall ever hereafter 7 be commenced in order to enforce the collection of any tax levied 8 for the support of Government.

Sec. 41. All County Taxcollectors and ex officio Taxcollectors 2 now in office, whose terms of office expire before the aforesaid 3 thirty-first day of December next, shall respectively continue in 4 office until that day, but no longer, and they shall then deliver to 5 their successors in office, if any they have, otherwise to the Presi. 6 dent of the Board of Supervisors of their counties, respectively, all 7 public property, books, papers and furniture whatever, together with the offices they occupy, respectively.

Sec. 42. Nothing in this Act shall be construed to impair or 2 change any liability of any officer on his official bond, or otherwise, 3 nor the liability of any surety on any official bond, nor the com4 pensation of any officer whose office or whose term of office is abol5 ished or changed.

Sec. 43. Each and every County Assessor and Deputy County Assessor, County Treasurer and Deputy County Treasurer, County 3 Auditor and Deputy County Auditor, and ex officio County Auditor, 4 and Sheriff and Deputy Sheriff

, are severally duly authorized to 5 administer oaths and to certify and subscribe the same for any and 6 all purposes in any way connected with or relating to their duties, 7 respectively, under this Act. And the signature of any Assessor or 8 Deputy Assessor, Sheriff or Deputy Sheriff as Taxcollector, or 9 County Treasurer or Deputy County Treasurer, or Auditor or Dep10 uty Auditor, or ex officio Auditor, 10 any sworn statement or atti11 davit, or oath administered or purporting to have been administered 12 by him, shall be prima facie evidence that such oath was by bim 13 duly administered at the date therein given, and to the person whose 14 name is thereto subscribed, and that such person did then and there 15 subscribe and swear to the same.

Sec. 44. The Assessors of each and every county, respectively, 2 sball be liable for all and every the official acts of each other, as well 3 as that of their deputies and employés appointed or employed by 4 them; and any official act by either of the Assessors of the county 5 shall be held and adjudged the act of both of them. But the 6 Assessor having the shortest term to serve shall be the chief 7 Assessor of the county, and the other Assessor shall respect him as 8 such; and in case of disagreement between them concerning any 9 official matter, either the Auditor or the Treasurer may be called in, 10 and any two of the three sball decide the matter.

Sec. 45. Any County Assessor, or Sheriff, or Auditor, or Treas2 urer, who shall refuse, or who shall grossly neglect for thirty days 3 to comply with any of the requirements of this Act, or who shall 4 remove or reside out of the county for wbich be was elected, or who 5 from sickness or other cause shall become unable, for tbree montbs 6 consecutively, to perform the duties of his office, sball resign; or, if

he do not resign, the Board of Supervisors of the county may, on 8 due proof thereof, declare his office vacant and fill the vacancy by 9 appointing another in his place, who shall give the like official bond, 10 be subject to the like duties and penalties, and have the same pow11

ers and compensation as the officer in whose place he was appointed; 12 but no such appointment shall exonerate the officer in whose place 13 the appointment was made, nor any of his sureties, from any liabil14 ity incurred by him or them. And any and every said officer who 15 shall knowingly and maliciously perform incorrectly, or knowingly 16 and maliciously refuse to perform correctly and within a reasonable 17 time, and within the time fixed by this Act, where a time is herein 18 fixed, any act required of bim to be performed under and in virtue

of his office, shall be guilty of misdemeanor, and on conviction 20 thereof shall be punished, in addition to all or any other punish. 21 ment prescribed by this Act, by imprisonment in the County Jail 22 for not less than one day nor more than six months, or by fine of 23 not less than five dollars nor more than five thousand dollars, or by 24 both such fine and imprisonment. And the judgment of conviction 25 in such case shall operate to remove the officer convicted from office, 26 and the rendition thereof shall render his office ipso facto vacant.

SEC. 46. Resignations of county officers shall be addressed to the 2 President of the Board of Supervisors of the county of which the 3 person is an officer; and on being accepted by a majority of the 4 members of said Board, the resignation shall become absolute and 5 beyond recall, and the office ipso facto vacant.

SEC. 47. All Sheriffs and Assessors, being ex officio Taxcollectors, 2 shall daily pay over to the County Treasurers of their counties, 3 respectively, all sums of money collected or received by them, 4 respectively, for taxes or licenses; provided, that when the amount 5 collected is less than one thousand dollars, they need not pay over 6 the same to the County Treasurer until tbat amount shall bave been 7 collected, except at the end of the month, as herein next provided.

And the County Treasurer shall immediately pay into the County 9 Treasury every and all sums by bim collected or received for taxes 10 of any kind, and shall, with all sureties on his official bonds, be liable 11 and responsible therefor the same as for other public money.

Sec. 48. On the last business day of each and every month in 2 each year, and at the last office hour on said day, every Sheriff and 3 Assessor then collecting any taxes as ex officio Taxcollector shall 4 settle with the Treasurer of his county, and pay over to him all the 5 taxes collected up to that day. And he must then and there take 6 and subscribe the following oath, to be administered by the Treas7 urer, to wit: 8

being duly sworn, depose and say, that I am the 9 (Assessor, or Sheriff and ex officio Taxcollector, as the case may be) 10 of the county of ; that I have not collected any money for

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11 any taxes in said county, nor any money for interest or penalty 12 thereto added, nor any public money as such Taxcollector, which I 13 bave not now paid over to the Treasurer thereof; and tbat the word 14. “paid,” together with the month and day of the month on which 15 the same were paid, and the precise sum in each and every instance 16 wbich was added to the amount of tax, are now marked and shown 17 in the roll now in my office on which I have collected the same; 18 and that every tax, and every sum added thereto, which has been 19 paid in this said county, on the said roll in my hands for collection, 20 have now been paid to the Treasurer of said county. 21 The Treasurer sball thereupon, without delay, sign and deliver to 22 the Sheriff or Assessor, as ex officio Taxcollector (as the case may 23 be), a receipt in full for all the taxes paid by bim on that day, and 24 also a duplicate receipt for all the money paid by him during the 25 whole of that month. And he shall thereupon deliver the said 26 Treasurer's receipts to the Auditor, together with any other Treas27 urer's receipts not previously delivered, and the Auditor shall imme28 diately credit the Assessor or the Sheriff (as the case may be), as ex 29 officio Taxcollector, with the amounts expressed on said receipts 30 (except said duplicate receipt), and charge the Treasurer with the 31 same, and mark the same "allowed,” with his initials added, and 32 file the same as vouchers in his office; and at the same time be sball 33 enter in a memorandum, or test account, the total amount admitted 34 by the Treasurer to have been paid to him by the Assessors or the 35 Sheriff (as the case may be), as ex officio Taxcollector, during that 36 month, as shown by said duplicate receipt, and file said duplicato 37 receipt as an additional voucher. And on the first of each montb the 38 Auditor shall give the Assessors or the Sheriff (as they may be enti39 tled thereto respectively) a certificate, signed by him, of the amount 40 of taxes credited to the Assessors or the Sheriff, as the case may be, 41 and charged to the Treasurer during the preceding month, and of 42 the amount of percentage allowed by law to the Assessors and Tax43 collectors for assessing and for collecting the same, and the amount 44 then due to them respectively, as appears by the accounts in his 45 office; and the Treasurer, on finding such certificates to agree with 46 the accounts in bis office, shall pay the amount shown on such cer47' tificate to be then due, and thereupon mark the same paid, and it 48 shall be for him a sufficient voucher of the legality and regularity 49 of such payment. But if it does not agree with the accounts in his 50 office, then he shall not pay it, por any part of it, but he sball at 51 once mark thereon the words “not good,” and the same shall not 52 be valid for any purpose.

SEC. 49. Whenever any tax is paid to the County Treasurer, or 2 to the Assessor, or to the Sheriff, as Taxcollector, he shall mark the 3 word “paid," and the date of payment, and also the exact additional 4 amount added to the tax in the roll in bis bands for collection, and 5 opposite the name of the person or description of property liable for 6 such tax, and shall give a receipt therefor, specifying the amount of 7 the assessment, the amount of the tax and the said amount added, 8 and a description of the property assessed ; but neither the Treas9 urer, nor the Assessor, nor the Sheriff, as Taxcollector, shall receive 10

any taxes on real property for any portion less than the least subdi11 vision entered on the assessment roll; and should a portion be paid

12 less than the whole amount of tax due on such least subdivision, it 13 shall not operate to remove the tax lien thereon; and any County 14 Treasurer, or Sheriff, or Assessor, as Taxcollector, who shall receive 15 or permit any one in his office to receive any tax, or give a receipt 16 for any tax, without so marking and entering the same as aforesaid 17 in the assessment roll, or information roll, as the case may be, and

also in the receipt delivered, shall be guilty of misdemeaner in office, 19 and shall be liable to immediate removal therefrom, and also to a 20 fine of one hundred dollars for each and every such omission, which 21 fine shall be recoverable in an action at law by any person who shall 22 discover and sue for the same.

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Sec. 50. Any Sheriff or Assessor who shall refuse or neglect to 2 pay over to the County Treasurer all sums of money collected by 3 him for taxes in time and manner aforesaid, or who sball refuse or 4 neglect to settle with the County Treasurer on the last day of each 5 and every month, and pay over all money collected for taxes, and 6 also prove the regularity of his conduct by taking, subscribing and 7 delivering to the Treasurer the oath aforesaid, shall be guilty of 8 malfeasance in office, and he and all the sureties on his official bonds 9 sball be liable for the full amount of all taxes then due and unpaid, 10 as will more fully appear in the accounts between such Assessor or 11 Sheriff, as Taxcollector, and the Auditor and the Treasurer of his 12 county; and the District Attorney shall proceed to secure and 13 enforce the payment of the whole sum so due; and immediately 14 after the commencement of a suit against such Assessor or Sheriff, 15 as Taxcollector, and his sureties, the District Attorney, President of 16 the Board of Supervisors, Auditor and Treasurer, or a majority of 17 them, sball fortbwith suspend such Sheriff, or Assessor, or Assessors, 18 from office, and appoint some suitable person to act as Taxcollector 19 in place of the officer so removed, and at his expense to proceed with 20 the collection of the taxes until his case can be heard. The person 21 so appointed shall give bonds in such sum as the said officers, or a 22 majority of them, shall preseribe, and shall open a special account 23 with the Auditor and Treasurer, and sball pay over all money col24 lected by him to the Treasurer in like manner and form, and at such 25 times as required of Taxcollectors, which sums so collected shall be 26 credited to the account of the Sheriff

, or the Assessor, or Assessors, 27 so suspended from office; and if it be shown on the trial that such 28 suspended officer was guilty of malfeasance in office, that fact shall 29 be entered in the finding or judgment of the Court, and thereupon 30 the office of such Sheriff, or Assessor, or Assessors, shall become 31 vacant, and the Governor and bis advisers, aforesaid, or a majority 32 of them, are authorized to appoint a Sheriff, or Assessor, or Assess33 ors, as the case may be, to fill such vacancy, who sball give the same 34 bonds, perform the same duties, receive the same compensation pro 35 rata, and be subject to the same liabilities, as the officer so removed, 36 and continue in office until the general election for members of the 37 Assembly next following, and until his successor is duly elected and 38 qualified.

Sec. 51. Each County Treasurer shall keep all money received 2 by virtue of his office in his own possession in a secure iron or steel 3 safe in his office, or, if there be no safe therein, then he may keep 4 the same on special deposit, but he sball be held responsible therefor

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