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tion of such person or persons as they may appoint, and if any such person shall neglect, after being notified, or shall refuse to perform such labor, or pay said money, the trustees may recover said money in the same manner as is provided in this act, for the recovery of fines and forfeitures.

XVI. To organize school districts in said town, to receive the money coming from the county for the benefit of scholars in said town, and generally to have full control over all public schools in said town, and to take such measures for the benefit of public instruction as they may deem proper.

XVII. To make, ordain and establish such by-laws ordinances and regulations not repugnant to the laws of the Territory and to the laws and constitution of the United States for the purpose of carrying into effect the provisions of this act as they may deem proper, but no such ordinance or by-law shall take effect until the same shall have been published three weeks successively, and to repeal or amend the same at pleasure. The said trustees as often as they shall make or publish any by-laws, regula tions or ordinances may ordain and provide such reasonable fines, forfeitures and penalties upon the offenders against any such by laws, regulations or ordinances as they shall deem proper not ex'ceeding twenty dollars for any one offence, to be prosecuted and recovered before any justice of the peace or court having cognizance of the same, in the name and to and for the use of the corporation, and in any such action it shall be lawful to declare generally in debt for such penalty or forfeiture and to give any special matter in evidence, and the defendant may plead the general issue and give any special matter in evidence, and after final judgment in such action execution may be issued thereon as provided by law in other cases. All expenses incurred in prosecuting for the recov ery of any penalty or forfeiture shall be defrayed by the corpora tion; and all penalties and forfeitures when collected shall be paid to the treasurer for the use of the corporation, also to remit such fine or penalty or any part thereof.

SEC. 15. The affidavit of the printer of the publication of any by-law or ordinance, or the affidavit of the clerk of the corporation of the putting up of notices, by-laws or ordinances as required by this act shall be sufficient proof in all courts and elsewhere that

such by-laws, notices and ordinances were properly published or posted up.

how made.

SEC. 16. Whenever in this act the publication of any by-law Publication or ordinance is required the same shall be published in a newspaper printed in said town if there be one, for three weeks successively; if there be no newspaper then the same or copies thereof shall be posted up by the clerk in four public places in said town three weeks, which shall be a sufficicent publication.

SEC. 17. Any three of said trustees shall be a board for the transaction of all business, but no by-law or ordinance shall pass unless three of said trustees concur therein.

SEC. 18. No person shall be an incompetent judge, justice, witness or juror by reason of his being an inhabitant of, or owner of taxable property in said town in any action or proceeding in which said corporation is a party or interested.

SEC. 19. It shall be the duty of the trustees before the annual election to publish a full and correct statement in detail of the receipts and expenditures by said trustees for said town during the preceding year.

SEC. 20. All property, real and personal, and all mineral lots Property subexcept property belonging to the county of Grant, to any schoolject to tax. district or to any religious society, and property which is by law exempt from sale on execution within the limits of the town shall be subject to taxation. Personal property shall be construed to include all goods, chattels, moneys and effects, and all stock paid into any corporation.

tees.

SEC. 21. The trustees shall have power to levy and collect, Power of trusannually, a tax on all property subject to taxation in said town not exceeding the rate of one dollar on every one hundred dollars of the assessment valuation thereof.

SEC. 22. It shall be the duty of the assessors during the months Duty of asses of March and April, 1846, and annually thereafter during the sors. months of January and February to make an assessment roll in which they shall set down the names of all the taxable inhabitants of said town, and the names so far as they can be ascertained of non-residents who shall own real estate therein, and the description, quantity and value of all the property subject to taxation in said town, and when said roll shall have been completed, it shall be certified to by the assessors as a true assessment roll of all the

Duty of clerk.

Ib.

Duty of treasprer.

property subject to taxation in the said town, and immediately deposited with the clerk of said town.

SEC. 23. It shall be the duty of the clerk annually upon re ceiving the assessment roll as aforesaid, to lay the same before the trustees for their correction and consideration relative to the rate per centuin of tax to be levied for the current year, and when the said trustees shall have determined the rate per centum to be tax. ed on the assessed value of property as contained in the assess ment roll as aforesaid, it shall be the duty of the clerk in the month of May, 1846, and thereafter annually in the month of March to make out, in accordance with this determination a schedule of all the property, as contained in said assessment roll togeth er with the name of the owners thereof when known, annexing to each lot or other kind of property the amount of tax which shall be chargeable on the same, agreeably to the assessment as returned, and the rate per centum of taxation as fixed by the trustees, which schedule shall be called the tax list, and shall be recorded in a book to be by him kept for that purpose. Said tax list or the record thereof, shall either of them be conclusive evidence of the amount of corporation taxes assessed for the current year, in which the same shall be made out and dated.

SEC. 24. It shall be the duty of the clerk to complete the tax list as aforesaid, and deliver the same to the treasurer in the month of May, in the year 1846, and thereafter annually in the month of March and make a record of such delivery in the book where said list shall be recorded, which record shall be conclusive evidence of such delivery, and the tax assessed on real estate shall be a lien on the same from the first day of June, A. D. 1846, and thereafter annually from the first day of April, until the tax shall be paid, together with all penalties and costs which may accrue thereon agreeably to the provisions of this act,

SEC. 25. Upon the receipt of the tax list as aforesaid, and during the month of June, A. D. 1846, and thereafter annually during the month of April, it shall be the duty of the treasurer to give public notice in a newspaper printed in said town, or by posting up notices in three public places in said town, that such list has been committed to him for the purpose of collecting the tax thereon, and that he will receive payment for taxes at his office

until the last day of August then ensuing, subject to a deduction.

of five per centum if paid before the said last day of August.

SEC. 26. If the taxes are not paid to the treasurer on or be- Treasurer to fore the said last day of August, 1846,and thereafter annually du- collect taxes, ring the month of August, he may proceed to collect the same by distress and sale [of] the goods and chattels of the persons charged, giving six days notice of the time and place of such sale by written notices set up in three public places in said town.

advertise.

SEC, 27. In case the tax on any lot or other piece of land shall remain unpaid on the said last day of August, and there are no goods and chattles of the person charged therewith to be found in the town, it shall be the duty of the treasurer to make out a general advertisement stating that all lots and other pieces of land upon Treasurer to which the taxes have not been paid will be sold by him at a certain time and place to be therein mentioned for the purpose of paying the taxes which may be assessed thereon, together with all costs and other liabilities which shall accrue by advertisement and sale, agreeably to the provisions of this act. Said advertisement shall be published four successive weeks, commencing in the month of September in a newspaper printed in said town if there be one, and if not, then by posting up in three public places in said town: Provided, that in case of assessment of taxes in Provigo. gross upon any tract or lot of land, the treasurer upon the application of any claimant or owner of a part thereof, either divided or undivided, shall receive a part of the taxes, interest and charges due thereon, proportionate to the quantity of such lot or tract so owned or claimed, and the balance of such taxes, interest and charges shall be a lien only on the remainder of such lot or tract of land.

"

SEC. 28. The time fixed by the said treasurer for the sale of. Treasurer q lots or other pieces of land for taxes, shall be at the same time sell lands. which he may designate within the month of November next ensuing the publication of the advertisement thereof, and on the day mentioned in the said notice the treasurer shall commence the sale of the said lots and lands, and continue the same from day to day until so much thereof shall be sold as will pay the taxes, interest and charges due,assessed and charged thereon,agreeably to this act,and the treasurer shall give to the purchaser or purchasers of any such lots or lands a certificate describing the lots or lands pur

Treasurer to advertise.

Fees of treas

urer.

chased, stating the sum paid therefor, including fees, and the time. when the purchaser will be entitled to a deed for the said lots of lands, and if the person claiming the title to said lots or lands described in said certificate shall not within three years from the date thereof, pay to the treasurer for the use of the purchaser, his heirs or assigns, the sum mentioned in said certificate, together with the interest thereon, at the rate of thirty per centum per annum from the (the) date of such certificate, the treasurer shall at the expiration of said three years execute to the purchaser, his heirs or assigns, a conveyance of the lots or lands so sold, which conveyance shall vest in the person or persons to whom it shall be given an absolute estate in fee simple, and the said conveyance shall be conclusive evidence that the sale was regular according to the provisions of this act, and every such conveyance to be executed by the treasurer under his hand and in the name and on the behalf of the town of Potosi, and the execution thereof witnes sed and acknowledged as by law as in other cases provided may be given in evidence, and recorded in the same manner and with like effect as a deed regularly acknowledged by the grantor may be given in evidence and recorded.

SEC. 29. In the month of July of each year, the treasurer shall publish in manner mentioned in last section an advertisement sta ting each lot and tract of land which will be forfeited in the ensu ing November, (stating the day thereof) if the taxes and charges upon the same are not paid before that day, together with the amount of such tax and charges.

SEC. 30. That all lots or lands, the taxes on which shall not be paid before the last day of August as aforesaid, and which shall be advertised for sale for non-payment of taxes, shall be subject to a charge of three cents for each lot or piece of land so advertised for the first advertisement, and for each lot or piece of land which shall be sold as aforesaid, it shall be lawful for the treasurer to demand and receive the following fees: For each certificate to be given to a purchaser at such sale of any lot or piece [of land,] twelve and a half cents; for certifying the sum necessary to redeem any lot or piece of land held for taxes, twelve and a half cents, and one dollar for each conveyance exccuted by him in pursuance of this act; the said fees to be paid by the person re

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