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make out their own list of property.
ish tax list to assessor.
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 may require at any residence, a copy of the aforesaid heading, with persons to 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. Sec. 9. The assessor and collector shall
Complaints of the tax list to the county court at its March session; errors in assessand all complaints of errors in the assessment may be presented to the court during said session, when they
Compensation 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 determined.
Sec. 10. Immediately after the adjournment of the Clerk to furnMarch session, the clerk of the court shall write upon 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 tor to be interritorial 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.
Sec. 11. When the assessor and collector receives Further duties the tax list, he shall immediately proceed to collect of ass’r & colr. 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
Territorial treasurer and audi.
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.
County court to adjudge delinquents.
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
Assessor and colector to pay delinquencies.
May appoint a deputy.
Empowered to administer oaths,
person to give a statement of his taxable property under oath.
Sec. 18. Any person refusing to give the assessor Penalty for and collector an account of his taxable property, or
of property. 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 pur- Assessor em
powered to purchase the same for the county at the said valuation of the owner.
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 acci. dentally 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 expendi- to be voted by
the people. ture, 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.
Sec. 21. When the probate judge in any county receives a copy of this act, he shall forthwith call a
to call special 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 adjourn until assessment is completed.
the county court at its March session; and if any assess-
Sec. 22. All other laws or parts of laws relating
Approved, Jan. 7th, 1854.
First judicial district.
Second judicial district.
Relating to the United States Courts for the Territory
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 Shavwr, associate jus. tice, 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.
Third judicial district.
Time of holding courts in Ist district.
Sec. 3. The Hon. Lazarus H. Reed, chief justice, Time of holdis assigned to the second Judicial District, and shall 2nd district. 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.
Sec. 4. The Hon. Zerubbabel Snow, associate jus. Time of holdtice, is assigned to the third Judicial District, and shall ing court in 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.
Sec. 7. Upon the petition of not less than one hundred legal voters and tax-payers residing in any Judi- When special cial District, the Judge of said District, shall hold a legal. 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.
To encourage the raising of Flax and Hemp. 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 appro- priated. priated out of any moneys in the treasury not otherwise appropriated, to be paid in awarding premiums as follows: