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tion of such person or persons as they may appoint, and if any
XVII. To make, ordain and establish such by-laws ordinan'ces and regulations not repugnant to the laws of the Territory and to the laws and constitution of the Uuited 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, regulations or ordinances may ordain and provide such reasonable fines, forfeitures and penalties upon the offenders against any such bylaws, regulations or ordinances as they shall deem proper not exceeding 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 mattet 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 recovery of any penalty or forfeiture shall be defrayed by the corporation; 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 clsewhere that
such by-laws, notices and ordinances were properly published or
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.
SFc. 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 linits of the town shall be subject to taxation. Personal property shall be construed to include all goods, chatiels, monays and effects, and all stock paid into any corporation,
Sec. 21. The trustees shall have power to levy and collect, Power of trus. annually, 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 assess of March and April, 1846, and annually thereafter during the months of January and February to inake an assessment roll in which they shall set down the names of all the taxable in babitants of said town, and the names so far as they can be ascertained of non-residents who shall own real estate therein, and the descrip: tion, 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
property subject to taxation in the said town, and immediately
deposited with the clerk of suid town. Juts of clerk. Sec. 23. It shall be the duty of the clerk annually upon re:
ceiving the assessment roil as aforesaid, to lay the same before ihe trustees for their correciion and consideration relative to the rale per centuin of tax to be levied for the current year, and when the said trustees shall have dererinined the rate per centum to be lax. 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 assessmen! roll togeth. er with the name of the owners thereof when known, annexing lo 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 irus. tees, which schedule shall be called the tax list, and shall be re. corded 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 :he amount of corporation taxes assessed for the current year, in which the same shall be made out and dated.
Sec. 24. It shail be the duty of the clerk 19 complele the tax list as aforesaid, and deliver the same io the treasurer in the month of May, in the year 1816, 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 estale shall be a lien on the same from the first day of June, A. D. 1816, and thereafter annually from the first day of April, until the tax shall be paid, together with all penalties and costs which may ac
crue thereon agreeably to the provisions of this act. Ditr or treas. Sec.23. Upon the receipt of the tax list as aforesaid, and du. Hrer.
ring the month of June, A. D. 1646, and thereafter annually during the mouth of April, it shall be ihe 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 thercon, 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 too fore the said last day of August, 1846,and thereafter annually du- “"“” 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.
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 there with to be found in the town, it shall be the duty of the treasurer to make out a genera! 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 cer.” tain line and place to be therein inentioned for the purpose of pay. ing 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 Proviso. 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 char. ges 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 Frensurer to lots or other pieces of land for taxes, shall be at the same time sell lands. which he may designate within the nonth 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 suld 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 loss of lands a certificate describing the lots or lands pur.
chased, stating the sum paid therefor, including fees, and the time when the purchaser will be entitled to a deed for the said lots ot łands, and if the person claiming the title to said lots or lands des. cribed 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 whoul 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 witnessed and acknowledged as by law as in other cases provided may be given in evidence, and recorded in the sane 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 inentioned in last section an advertisement stating each lot and tract of land which will be forfeited in the ensuing November, (stating the day thereof) is 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 certisying 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 executed by him in pursuance of this act; the said fees to be paid by the person re