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2 said, all county taxes shall belong to the counties wherein the same 3 are collected, subject only to the payment of said gross levy for 4 State purposes.
Sec. 18. The detailed form of entering assessments in the 2 assessment rolls, or books to be prepared for that purpose, sball 3 continue the same as authorized and in use in the year eigbteen 4 hundred and sixty-seven; but the Governor and his advisers afore5 said may add to or modify said form at any time prior to the first 6 of November in any year.
Sec. 19. The Assessors, Auditor and Treasurer of each county 2 shall procure such books, papers and blanks as may be necessary for 3 their use, and charge the cost thereof to the county, unless the 4 Board of Supervisors of their county sball promptly supply the 5
Sec. 20. On the application and proper showing of any guardian, 2 or of any executor, or administrator, or other legal representative 3 of a deceased person, the Probate Court shall authorize the imme4 diate application of money belonging to the estate, or the immediate 5 sale and conversion into money of any personal property, or, if there 6 be none, then of any real property belonging to the estate, sufficient 7 to pay the taxes thereon when the same become due, or sufficient to 8 redeem the same from any sale for taxes, taking care that said 9 money be used for no other purpose; and any guardian of any 10 infant child or children, and any executor or administrator, or other 11 legal representative of a deceased person, and any agent or attorney 12 having the care or management of any real property of any person, 13 or of any company or corporation, who shall suffer or permit any 14 real property so under bis care or management as guardian, or exec15 utor, or administrator, or agent, or attorney, as aforesaid, to be sold 16 for taxes whilst having the ability as such to pay or raise sufficient 17 to pay the same, shall be presumod, in any action to set aside such 18 sale, to bave fraudulently connived and consented thereto.
SEC. 21. Whenever the word “county" occurs in this Act it shall 2 be invariably construed to mean and include city and county, as 3 completely as though such words were in every instance repeated 4 and added thereto; but the term "city" shall not in any instance be 5 construed to include city and county.
SEC. 22. The term Auditor, or County Auditor, whenever used in 2 this Act, shall be construed to include the officers discharging the 3 duties of Auditors, or ex officio Auditors, as well as those elected to + such office only.
Sec. 23. The only districts in this State, for the purposes of 2 assessing or of collecting taxes for State or county purposes, are 3 the counties of this State respectively.
Sec. 24. All Acts and parts of Acts authorizing or establishing 2 town or township boundaries as revenue districts, or districts wherein 3 taxes are to be assessed and collected, or creating or authorizing any 4 towns or townships of less dimensions than the counties wherein
the same are situated, are, for all purposes of assessing or collecting 6 taxes for State or county purposes, but for no other or further pur7 pose, repealed.
Sec. 25. All taxes assessed or collectedoby county officers within 2 any county shall be deemed and adjudged taxes assessed and collected 3 for State and county purposes, and all Assessors and Collectors 4 thereof shall be elected by the qualified electors of the county, and 5 all acts performed by the deputy or deputies of any County Assessor, 6 or any County Taxcollector, or any County Treasurer or any County 7 Auditor shall be beld and adjudged the acts of such Assessor, or of 8 such Taxcollector, or of such Treasurer or of such Auditor, as the 9 case may be, and they shall be and remain, respectively, as responsi. 10 ble therefor, in all respects, as though such acts were, respectively, 11 performed by themselves directly.
Sec. 26. All taxes imposed under authority of this Act, or of any 2 Acts or parts of Acts of this State, except Acts of incorporation of 3 incorporated cities or towns or villages, shall become due and paya4 ble at the same time, and shall be collected by the Collectors of the 5 county in which the property taxed is situated, anything in any 6 other Acts or parts of Acts to the contrary notwithstanding.
SEC. 27. The Attorney-General sball prepare, and the Controller 2 shall cause to be printed and sent, blank forms of official bonds to be 3 executed by Sheriffs and County Assessors, County Treasurers and 4 County Auditors ; and the Controller shall also cause to be prepared 5 and sent to such officers the blank forms of statements and affidavits 6 required by the Revenue Laws to be uniform throughout the State.
SEC. 28. Each county, town, city and incorporated village shall 2 make provision for the support of its own officers, under the restric3 tions and regulations prescribed by the Revenue Laws of this State 4 as to the mode of assessing and collecting taxes therein and therefor. 5 (See State Constitution.)
OF OFFICERS GENERALLY-THEIR ELECTIONS, LIABILITIES, BONDS, ETC.
Sec. 29. At the Presidential election in November next, there 2 shall be elected in and for each and every county in the State, and 3 in the manner provided by law for the election of county officers, 4 one County Assessor for one year and one County Asssessor for four 5 years; and thereafter, at each and every election of members of the 6 Assembly, one County Assessor for four years. All County Asses7 sors are made ex officio Taxcollectors, and shall be deemed, held and 8 adjudged elected as Taxcollectors as well as Assessors; and they 9 shall each also qualify and take the oath of office of Taxcollectors 10 as well as that of Assessors.
Sec. 30. The term of office of County Assessors sball be four 2 years, and shall invariably commence on the first day of January 3 next after their election, and they shall continue to perform the 4 duties of the office until their successors are, respectively, elected 5 and qualified.
Sec. 31. Any appointment of an Assessor shall continue only 2 until the election for members of the Assembly next following such 3 appointment, when an Assessor shall be elected for the unexpired 4 term, or for a full term, if the regular term of the predecessor would 5 expire the same year ais
Sec. 32. In every county the Assessors as County Assessors and 2 ex officio County Taxcollectors, the Treasurer as County Treasurer 3 and ex officio County Taxcollector, the Sberiff as Sheriff and ex 4 officio County Taxcollector, after being severally elected to said 5 offices, as herein mentioned, and also the County Auditor, or ex 6 officio County Auditor, sball each separately execute and deliver a 7 good and sufficient official bond, in such sum as required by law, 8 or required by the Governor and his advisers, or by the Board 9. of Supervisors of the county for which they are severally elected or 10 appointed, and conditioned for the faithful performance of all the 11 duties required of them, respectively, by law, and with such sureties 12 and approval as required by law in cases of other official bonds. 13 Each said officer sball execute said bond in duplicate, and no one of 14 them sball be a surety on the bond of any other of them. One of 15 said bonds shall be deposited in the safe of the office of the County 16 Treasurer, except the bond of the Treasurer, which shall be depos17 ited with the Auditor, and the other sball be sent forthwith to the 18 Controller of State, who shall cause the same to be immediately 19 examined by tbe Attorney General. If any legal defect be found
20 therein, the Attorney-General shall immediately notify the officer 21 giving the same of such defect, and direct him to forth with execute 22 and deliver others free of objection; and when perfect and so 23 indorsed by the Attorney-General, the Controller shall file the same 24 in his office for safe keeping. Any Assessor, or Treasurer, or Au25 ditor or Sheriff who shall not have duly executed and delivered such 26 bond before entering on the duties of bis office shall be liable to 27 removal from office for that cause, either by the Governor and bis 28 advisers, or by the Board of Supervisors of bis county, on due proof 29 being made that he is entering on the duties of his office without 30 such bond having been executed and delivered as required by law.
Sec. 33. In all official bonds required under this Act, no person 2 sball sign or become security or be liable for over the sum of five 3 thousand dollars; and each and every person signing such bond as 4 surety sball become absolutely liable and bound for the specified 5 sum for which he becomes security, and not exceeding said sum of 6 five thousand dollars, whether any names above, or below his are 7 erased or not, and whether there be any defect in the form of the 8 bond or not. And in October and December in every year, the 9 County Treasurer in every county is ordered and required to exam10 ine every official bond in bis office, and the County Auditor sball 11 examine every official bond in bis office, required by this Act, and 12 see if any of the bondsmen have deceased, left the State or become 13 insolvent, and require new bonds or additional sureties wbenever 14 necessary; and also respectively give notice to the county Board of 15 Supervisors, or some member thereof, and to the Controller of State, 16 of any officer refusing to give new and additional bonds after being 17 required so to do.
Sec. 34. All and every the county officers aforesaid shall give 2 additional official bonds for the faithful performance of their duties,
3 respectively, if the Governor and his advisers aforesaid, or the . 4 Board of Supervisors of the county, shall in any case director
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
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 Sheriff's, 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.
SEO. 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 ī 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 shall deliver to the authorities of such town, or city, or village or 4 school district of which they were tbe 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 sball 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 4 offices, respectively, to the County Assessors elected or appointed 5 under authority of this Act.
Sec. 40. All County Taxcollectors, ex officio Taxcollectors, and 2 District Attorneys, now or then in office, shall, 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 Governmtnt.
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 8 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 abol. 5 ished or changed.
Sec. 43. Each and every County Assessor and Deputy County 2 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, Sberiff or Deputy Sheriff as Taxcollector, or 9 County Treasurer or Deputy County Treasurer, or Auditor or Dep10 uty Auditor, or ex officio Auditor, lo 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 him 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 tbe Treasurer may be called in, 10 and any two of the three shall decide the matter.
Sec. 45. Any County Assessor, or Sheriff, or Auditor, or Treas