SEC. 15. The list shall contain: First. His, her, or their lands, to be designated by township, range, section, and any division or part of section; and where such part is not a government division or subdivision, then some other description to identify it; and his town lots, naming the town in which they are situated, and their proper description by number and blocks or otherwise, according to the system of numbering in the town. Second. His personal property employed in merchandise, amount of capital employed in manufactures, number of horses, number of mules and asses, number of sheep, number of oxen, number of cows and calves, number of swine, number of goats, number of carriages of every description, amount of money and credits, number of clocks and watches, number of pieces of jewelry and gold and silver plate, number and kind of musical instruments, amount of taxable household furniture, amount in stocks or shares in any corporation or company, and amount of all other property not enumerated.

SEC. 16. The list shall be signed and sworn to by the persons making it, and the oath shall be administered either by the assessor or his deputy, or by any other officer authorized to administer oaths, and shall be certified by him, and the oath may be printed upon the blank forms, and shall be in substance as follows:

I, A. B., do solemnly swear that I have listed in the within list, all moneys, goods, credits, and all other description of property owned or held by me as principal, partner or agent, according to the best of my knowledge. So help me God.

SEC. 17. On or before the tenth of July, annually, the assessor shall make out and deliver to the county clerk an assessment roll, containing, in a tabular form, and alphabetical order, the names of the persons and bodies in whose names property has been listed in his county, with the several species of property, and the value as herein before indicated, with the column of numbers and value footed; and in a column to be provided for that purpose, he shall write the words, "by the assessor," when the list was made by himself, together with the words "absent or

sick," or the words "refused to list," or "refused to swear," or such other words as will express the cause why the person required to make the list did not make it, and neglect shall be taken as a refusal.

SEC. 18. The assessor shall take and subscribe an oath, to be certified by the officer administering it, and attached to the assessment roll, which oath is to be in substance as follows:

"I, C. D., Assessor of, of county, do solemnly swear, that the value of all property, money and credits, of which a statement has been made, and verified by the oath of the person required to list the same, is herein truly returned as set forth in such statement; that in every case where I have been required to ascertain the amount or value of the property of any person or body, I have diligently, and by the best means in my power, endeavored to ascertain the true amount and value, and that, as I verily believe, the full value thereof is set forth in the annexed, and that in no case have I knowingly omitted to demand of any person of whom I was required by law to list, nor in any way connived at any violation or evasion of any of the requirements of the law in relation to the assessment of property for taxation. So help me God."

SEC. 19. Such assessor shall receive, from said county, a per centage of the assessed valuation returned by him, subject to such reduction as may be made by the board of equalization, of not less than three-fourths of one mill on the dollar, nor more than two mills on the dollar, as said board of county commissioners may deem right and just; and it shall be the duty of the board of commissioners to provide for the payment of such sum as may be allowed said assessor, in money out of the contingent fund of said county: Provided, That the county commissioners of Choteau county may, at their discretion, allow a sum not to exceed the sum of three mills.

DUTIES OF COUNTY COMMISSIONERS.

SEC. 20. On or before the first day of March in each year, the county commissioners shall provide the assessor with suitable blank forms for assessments and such instructions as to insure full and uniform assessments and returns.

SEC. 21. On the first Monday in February, the board of county commissioners shall levy the requisite taxes for the current year.

SEC. 22. The county commissioners shall constitute a board for the correction of the assessment roll, and on the third Monday in July, and at any time thereafter when it may become necessary, who shall meet at the county clerk's office, at the county seat, and sufficient public notice shall be given, by the county clerk, of the time and place of the meeting of such board of correction, and any person feeling aggrieved by anything in the assessment roll, may apply to the board for the correction of any supposed error, and if, in the opinion of said board, any assessments are too low, they shall have power to increase such assessments, but shall notify the party or parties of their intention to increase such assessment, and if any person, returned as refusing to render a list, or to be sworn thereto, can show good cause, the penalty herein provided may be remitted.

SEC. 23. In addition to the tax required to be levied by the provisions of this act, there shall be levied by the board of county commissioners of each county, at the same time the ad valorem tax is levied by them, a tax of two dollars upon each male inhabitant of this territory, over the age of twenty-one years. Such tax shall be denominated a poor tax, and it shall be the duty of the treasurer of each county to collect the same in money, and in the manner as provided for in this act for the collection of taxes, which said tax shall be set apart by the board of county commissioners as a fund, exclusively for the support and maintenance of the poor of each county; and the said treasurer shall be allowed twenty per cent. on all such moneys, in case he shall faithfully perform his duties in collecting said tax from each and every inhabitant as herein prescribed.

DUTIES OF COUNTY CLERKS.

SEC. 24. As soon as possible, after the taxes are levied, the clerk shall make out a tax list in tabular form and in alphabetical order, which tax list shall be made within twenty days after the returns of the assessor having [in] a distinct column by itself, the amount of each different tax, and having one or more columns for all delinquent taxes, but instead of a column for the amount

of personal property, the word "personalty" may be written across the column after the name and amount carried into the column of value. Such list may be in the following form:

SEC. 25. An entry is required to be made upon the tax list showing what it is, and for what county, and the year it is, and the county clerk shall attach to the list his warrant under his hand and official seal, in general terms, requiring the treasurer to collect the tax therein levied, according to law, and no informality in the above requirements shall render any proceedings for the collection of taxes illegal, and such list shall be full and sufficient authority for the treasurer to collect all taxes contained therein.

SEC. 26. Immediately after the assessment roll is corrected, the county clerk shall make out an abstract thereof, containing the whole amount of each species of property, and the value of the same, together with the total valuation of all property assessed, which abstract said clerk shall transmit forthwith to the auditor of the territory.

SEC. 27. If on the assessment roll, or on the tax list, there be an error in the name of a person taxed, the name may be changed, and the tax collected from the person intended, if he be taxable, and can be identified by the treasurer or

assessor.

DUTIES OF TREASURER.

SEC. 28. No demand of taxes shall be necessary except as provided in section thirty-one of this act, but it shall be the duty of every person owing tax, to pay the same to the treasurer of

the county, at the time and place fixed by the treasurer; and if any such tax payer shall fail or refuse to pay the tax assessed against him on or before the first day of November following the levy thereof, twenty per cent. of such tax shall be added thereto, and collected as a portion of such tax; and it shall be the duty of the collector, immediately after said first day of November, to seize any personal property belonging to, or which may have been assessed to any tax payer who shall then be delinquent, and sell the same as provided in section forty-eight of this act: Provided, That nothing herein shall be so construed as to prohibit the collector from seizing and selling personal property at any time before the first day of November, but it shall be his duty at any time when there shall appear to be danger of the removal of property on which taxes are unpaid, from the county, to seize and sell a sufficient amount of the same to satisfy the taxes thereon, together with the costs of seizure and sale.

SEC. 29. If any tax payer, against whom tax may be levied, shall remove his property from the county where such tax was levied, the treasurer of such county shall sue for and collect such tax in the name of the county, in the manner as provided for the collection of debts.

SEC. 30. In case where sufficient personal property, liable to seizure, cannot be found to pay the tax assessed against any person or company, the treasurer may sue for and collect such tax by attachment, garnishment or otherwise.

SEC. 31. The county treasurer shall, by printed or written handbills posted in each township in his county, notify the tax payers thereof, that he will be at some point in said township, not less than one nor more than three days, to receive the taxes due the county. Said county treasurer shall visit such township prior to the first day of October of each year.

SEC. 32. On or before the first Monday of January in each year, the treasurer is directed to offer at public sale, at the court house in his county, all lands on which the taxes levied the preceding or any previous year still remain unpaid, but such sale shall not be void if not made till after the day named.

SEC. 33. The treasurer shall give notice of the sale of real property by publication thereof, once a week, for four weeks, in a newspaper in his county, if there be one of weekly issue, the