enable him to complete the assessment in the most uniform manner, and in the shortest time; and to aid him therein may when necessary leave with any person, or at any residence, a copy of the aforesaid heading, with the name of the person required to fill it, and a reasonable date on or before which it must be returned, written on the back thereof; and any person furnished with said list must comply with the requirements.

be

May require persons to

make out their own list of property.

Complaints of

Sec. 9. The assessor and collector shall present the tax list to the county court at its March session; errors in assessand all complaints of errors in the assessment may ment. presented to the court during said session, when they shall be examined, and finally adjudicated, and the of assessor deassessor and collector's compensation, and the rate per county court. cent requisite for the yearly county revenue deter

mined.

upon

Compensation

termined by

ish tax list to assessor.

Sec. 10. Immediately after the adjournment of the Clerk to furnMarch session, the clerk of the court shall write the head of the tax list, the territorial and county rate per cent for that year, and set each person's amount of territorial and county tax in the proper columns opposite his name, and make a correct copy of the tax list thus finished, and furnish it to the assessor and collector, and inform the territorial treasurer, and the auditor of public accounts, of the total amount of the territorial tax, the name of the assessor and collector, and the amount allowed for his services, which must be paid by the territory and county in proportion to their share of taxes; and safely file the original list with the office records.

Territorial trea

surer and audi

tor to be in

formed.

Sec. 11. When the assessor and collector receives Further duties the tax list, he shall immediately proceed to collect of ass'r & col'r. the same, by requiring of each tax payer his amount of tax; and shall pay the part collected for the county, to the count treasurer once a month, or oftener, if required by the county court; and the part collected for the territory, to the territorial treasurer quarter yearly, or oftener if required by said treasurer; and take a receipt for all payments; and shall, on or before the first day of September, make a report to the auditor To report to of public accounts, of the amount of territorial funds on hand, of territorial tax collected, and what will probably be realized from the portion that may still be uncollected; and a like report of the condition of the county tax to the county court, on the first day of its

auditor.

Report to

county court.

Settlement to

be made.

Auditor and

county clerks to keep accounts with collector.

Assessor authorized to sell property.

To give reasonable notice.

Lawful tender.

County court to adjudge delinquents.

Assessor and

colector to pay delinquencies.

May appoint a deputy.

Empowered to administer oaths.

September session, at which he must be present with the tax list; and shall make a full report to, and settlement with the auditor of public accounts, and the county court during the December session of said court.

Sec. 12. It shall be the duty of the auditor of public accounts, and the clerks of the county courts to keep an account with the assessors and collectors, debiting each with the amount of tax and crediting him with the amounts paid in, the amount remitted by the courts, and the compensation allowed for his services.

Sec. 13. In case any person neglects, or refuses to pay his tax when required, the assessor and collector is authorized and empowered to take and sell, in the manner most advantageous for the owner, enough taxable property belonging to the delinquent to pay his tax, and the costs of collection; and if said property is to be sold at public sale, he shall give reasonable notice of the time, place, and kind of property.

Sec. 14. All county taxes must be paid with money, or county orders; and all territorial taxes with money, or auditor's warrants.

Sec. 15. The county court shall, during its September session, examine the names of those then delinquent on the tax list, and if in their judgment the taxes of any delinquent ought to be remitted, the clerk of said court shall write the word “remitted" against such person's name, and when the examination of the list is completed, the clerk shall forthwith report to the territorial treasurer, and the auditor of public accounts, the amount of territorial taxes remitted. And said court at its December session, shall again examine the tax list, and proceed as at the September session, and if names of delinquents still remain on the list, the amount of their delinquency shall be paid by the assessor and collector, who is hereby empowered to collect such taxes for his own benefit.

Sec. 16. If necessary, the assessor and collector may appoint a deputy to assist him in the assessment, who shall take and subscribe an oath for the faithful performance of his duties, and for whose official acts and compensation the assessor and collector shall be responsible.

Sec. 17. Assessors and collectors and their deputies are hereby empowered to administer oaths in the discharge of their official duties, and may require any

person to give a statement of his taxable property under oath.

false statement of property.

Sec. 18. Any person refusing to give the assessor Penalty for and collector an account of his taxable property, or giving a false statement thereof designedly, shall, on conviction before any court having jurisdiction, be fined in a sum not exceeding the value of property in question; or if he neglects to comply with any requisition contained in this act, when applicable to him, on conviction, shall pay such amount as may be adjudged by said court; or if he knowingly much undervalues any portion of his taxable property not seen by the assessor and collector the latter is empowered to purchase the same for the county at the said valuation of the owner.

Assessor emchase.

powered to pur

ing.

Sec. 19. The assessor and collector is required and empowered to collect taxes at the rate of the previous Persons movyear, from any person that he presumes will move from the county before the regular time for collection; and to assess any person or property that has been accidentally omitted during the time for assessment; and must report his doings under this section, in the same manner as though done within the regular times.

Sec. 20. When the public good of any county requires an expenditure exceeding its legal revenue, the county court may submit the object of such expenditure, and the amount required, to be voted upon by the people, at such time and place as the court may appoint, of which at least six days' notice must be given; and any surplus of funds raised by vote of the people shall be paid into the county treasury; and the county clerk shall make a separate list of the names of the taxable persons, and place opposite each name his share of tax voted for, and furnish said list to the acting assessor and collector, who shall proceed therewith as with the collection of the current taxes.

Assessments omitted.

Extra revenue to be voted by

the people.

Probate Judge to call special

county court.

Sec. 21. When the probate judge in any county receives a copy of this act, he shall forthwith call a special session of the county court, whose duty it shall session of be to appoint an assessor and collector, and the clerk of said court shall furnish him the tax book, and the aforesaid headings, as soon as possible; and said assessor and collector, upon the receipt of said books, shall forthwith diligently proceed with the assessment until completed, and report as required in this act to

Court to ad

journ until assessment is completed.

Repeal.

the county court at its March session; and if any assessment is not completed at that time, the county court shall adjourn to the earliest date that will admit of its completion, and making a full report thereon. And the present acting assessor and collector must proceed diligently in his duty; and at that session of the county court at which his sucessor in office reports his assessment completed, must make a full report to, and settlement with said court, and pay to the territorial and county treasurers their respective share of funds in his hands; and the clerk of the court shall make two separate lists of the names of those delinquents whose taxes are not remitted, one of which he shall file in his office, and furnish the assessor and collector with the other for collection.

Sec. 22. All other laws or parts of laws relating to the assessing and collecting of territorial, county, or poll taxes, (chartered rights excepted,) are hereby repealed.

Approved, Jan. 7th, 1854.

First judicial district.

Second judicial district.

Third judicial district.

Time of holding courts in 1st district.

AN ACT

Relating to the United States Courts for the Territory of Utah.

Sec. 1. Be it enacted by the Governor and Legislative Assembly of the Territory of Utah, That the first Judicial District shall embrace and be composed of Great Salt Lake, Davis, Weber, Tooele, and Utah counties, and all regions of country lying east, north and west of said counties; and the second of Juab, San Pete, and Millard counties, and all regions of country lying south of the south latitude of Utah county, and north of the south latitude of Millard county; and the third of Iron county, and all regions of country lying south of the south latitude of Millard county.

Sec. 2. The Hon. Leonidas Shaver, associate justice, is assigned to the first Judicial District, and shall hold courts annually as follows, viz: On the first Monday in December in Great Salt Lake City; on the first Monday in March in Ogden City; on the third Monday in March in Provo City; and on the second Monday in August in Fort Supply.

Sec. 3. The Hon. Lazarus H. Reed, chief justice, is assigned to the second Judicial District, and shall hold court annually as follows, viz: On the third Monday in October in Nephi City; on the last Monday of October in Manti City; and on the second Monday of November in Fillmore City.

Time of hold2nd district.

ing courts in

Time of hold

ing court in

3rd district.

Sec. 4. The Hon. Zerubbabel Snow, associate justice, is assigned to the third Judicial District, and shall hold court annually as follows, viz: On the third Monday in November in Parowan City. Sec. 5. A Supreme Court shall be held annually Supreme Court. on the first Monday in January in Great Salt Lake

City.

Sec. 6. Each session of said courts shall be kept When sessions open at least one day; and no session to be legal except an adjournment in the regular term.

are legal.

When special

sessions are

legal.

Sec. 7. Upon the petition of not less than one hundred legal voters and tax-payers residing in any Judicial District, the Judge of said District, shall hold a special session of court at the time and place specified in the petition, unless a remonstrance to said Remonstrance. petition is seasonably presented to the Judge, and signed by a larger number of like qualified signers than said petition has, in which case a special session shall not be held; and a like course by the required number of like qualified residents of this Territory shall obtain or prevent a special session of Supreme Court.

Sec. 8. All other laws and doings of the Legislative Assembly on the subject of this act, are hereby Repeal. repealed.

Approved, Jan. 13th, 1854.

RESOLUTION

To encourage the raising of Flax and Hemp.

$400 appro

1. Be it resolved by the Governor and Legislative Assembly of the Territory of Utah, That the sum of four hundred dollars be, and the same is hereby appropriated. priated out of any moneys in the treasury not otherwise appropriated, to be paid in awarding premiums as follows: