Assessment, when made.

contain.

cannot be obtained, the clerk on application shall make out a new form.

SECTION 5. And further, Immediately after the election and qualification, each assessor shall commence assessing all property subject to taxation within his township, district or county, as the case may be, and shall deliver to the board of commissioners on or before the first Monday in July thereafter, a full and What the assess complete assessment roll thereof, which roll shall exment roll shall hibit the description, number of acres and rate, whether 1st, 2d and 3d of the lands, the description and value of the town lots, and all other property specifically chargeable with tax for county purposes. The lands shall be designated by the numbers and descriptions, as laid down on the plan or map of the original sur veys, and the town lots by their numbers and descrip tion, as laid down on the plan of said town, or by the boundaries, if no other specific description can be ob tained. And all lots in towns or villages, the plats or plans of which have not been recorded, shall be taxed in the same manner that lots are in towns and villages, whose plats or plans have been recorded; and all tracts and lots of land, owned by non-residents, or persons unknown, and where specific description is not furnished by the owner or claimant, shall be described by their subdivisions, as known or designated on the map or plan deposited in the office of the clerk, or any other public offices, or which are generally recognized as containing a correct representation of the same, by their numbers or other specific description, and as the property of persons unknown and nonresidents. The rates of the land shall be determined as described in this act, and in estimating the value of town lots, the assessor shall take to his assistance two discreet persons; and should any person feel aggrieved by the rate which may be affixed upon his land by the assessor, or by the value at which the appraisers estimated his town lot, he may produce evidence before the board of commissioners, and if they think the rate or value too high they shall order the clerk to alter it accordingly.

Appeal.

Clerk's duty.

SECTION 6. The clerks of each board of commis sioners shall prepare blank forms of assessment rolls under this act, and deliver one to each of the assessors of his county at the time of his qualifying.

sessment roll.

SECTION 7. On the last Monday in June the asses- Mode of corsor shall attend at the office of the clerk of commis-recting the assioners and with the assistance of said clerk shall publicly, in order that all persons interested may have the necessary corrections made, examine the assessment rolls and correct all double or imperfect listing or errors in rates, descriptions or quantities of lands or lots; and if it shall appear that there are omissions or lands taxable not entered by the assessor on his roll, the clerk and assessor shall correct all such omissions and shall enter upon the rolls lands so omitted, as non-resident lands. And if the entry of any tract of land or lot cannot be rendered certain in its descriptions by the before mentioned examinations, such entry shall be rejected from the roll, and the assessor shall within five days thereafter return to the clerk a correct description of such lands or lot and the clerk shall thereby amend the defective entry in said roll. And if the assessor shall fail to attend at the time and place required, the roll when returned shall be compared, corrected and completed as herein required; and for such failure the assessor shall be liable under this act for a violation of his duty.

then be laid be

SECTION 8. After the clerk and assessor shall have Which must corrected the assessment roll as aforesaid, the same fore the comshall be laid before the board of commissioners, and missioners. if it is found to contain all the taxable land in said county and is otherwise correct, the board shall accept it in writing on the back thereof, signed and attested by their clerk; and the clerk shall file the same in his office, where it shall remain unalterable as a matter of record and shall be a guide to future assessors as far as the same may remain correct. But the assessment roll, shall every year be corrected in the manner named in the preceding section of this act, before such roll shall be accepted and filed as aforesaid.

SECTION 9. In all transfers of real estate made af- Duty of purter the taking effect of this act it shall be the duty of chasers. the purchaser at the time he gets his deed recorded, to have his name entered on the assessment roll by the clerk in the place of the grantor; and the assessors elected by the authority of this act shall leave a sufficient blank space on each page of his or their roll for subsequent entries of the kind.

SECTION 10. Whenever any assessor shall discover

Mistakes of former years, how rectified.

Assessor to keep a duplicate of

during the time he is making his assessment that there are tracts of land, town lots or chattels, subject to taxation, in his county or district, which were liable to taxation and were omitted by the assessor in one or more preceding years, he shall enter the same upon his roll, noting distinctly the years in which such omissions were made, in the same manner as the assessments for the current year (but no such assessment shall be made for a longer period than one year back,) and such assessment shall have the like force and effect, as assessments made at the proper time; and the tax due thereon charged and collected with the revenue of the year in which such assessment is made; and land and town lots shall be subject to the tax omitted to be assessed as aforesaid, in whose hands soever they may

come.

SECTION 11. For the purpose of aiding future asassessment roll, sessors in making assessments under this act, the first assessor shall make out and retain in his possession a duplicate of his assessment roll and shall make the necessary corrections therein, from time to time, so that it correspond with the assessment roll returned by him into the office of the clerk. And when he is succeeded in his office he shall deliver the same with all other documents in his possession relating to said office to his successor.

Compensation.

Deductions.

Rates of taxa. tion.

SECTION 12. The board of commissioners shall allow to the assessors in their respective counties such compensation as to them shall seem just and reasonable, to be paid out of the treasury of the proper county on the order of said board as other moneys are paid. At the time the collector of the county makes return of the amount of taxes collected by him, of unassessed property as hereinafter provided, the said board shall make an order deducting such sums as to them may seem reasonable for failing to assess such property from the allowance made to such assessor. If such assessor shall have received his pay for assessing, he and his securities shall be liable on their bond for the amount of such deduction.

SECTION 13. The board of commissioners for the purpose of enabling the clerk to calculate and carry out the amount of tax on all property returned by the assessor shall, at their session in July of each year, determine the rates of taxation upon the several subjects

allowed to be taxed for county revenue under the restrictions of this act, and enter such determination on record which shall govern the clerk in making the said calculations.

thereafter.

SECTION 14. Immediately after the return, perfec- Proceedings tion, acceptance and filing of the assessment roll, as herein before directed, the clerk shall calculate and carry out the amount of taxes opposite to the specified property, lots or lands charged with tax; and within ten days after the filing shall make out and deliver a certified statement of the amount, as exhibited by said assessment roll, to the treasurer of the county; and within the same time shall also make out a duplicate or transcript of the roll or rolls aforesaid and deliver the same together with a precept in the name of the territory tested by the clerk, under the seal of the board of commissioners, and directed to the collector of his county, commanding him to collect the taxes charged in said transcript, by demanding payment of the persons charged therein; and sale of their goods and chattels severally or by sale of the tracts of land or lots mentioned in said transcript according to exigency and that he pay over the moneys collected by him by virtue of said precept as directed by and return such precept together with the transcript of the roll

aforesaid and an account of his acts thereon to the said clerk on or before the first Monday in January, next ensuing the date thereof.

taxes.

SECTION 15. Whosoever may be in possession of Who liable for any real estate, at the time any tax is to be collected, shall be liable to pay the tax thereon; and if any other person, by agreement or otherwise, ought to pay such tax, or part thereof, the person paying the same may by action of debt recover the amount from the person so bound, or liable, with damages, not exceeding twenty per cent. on the amount paid; and all taxes on real estate, shall be a lien thereon, until paid, and have preference of all other charges, and all taxes upon personal estate, shall have preference of all other demands.

collector.

SECTION 16. And be it further enacted, That the sheriff to be sheriffs of the several counties, shall collect the county revenue, and pay over to the county treasurer, all such sums collected, and take his receipt therefor, which receipt shall be a sufficient voucher, for the board of

When and how

commissioners to cancel the amount of such assessment roll standing charged against said collector, on the books of said board of commissioners.

SECTION 17. The collector, on receiving the duplicollection to be cate and precept, which he shall demand at the office of the clerk, at the expiration of the time limited for their completion, shall proceed to collect the taxes charged thereon, by demanding payment thereof at the most usual and best known places of residence of each person charged in the duplicate, or from the person so charged at any other place, on or before the first Monday in November next, ensuing, and on the payment of the full amount of the county revenue, due from any person, shall give a receipt, in which the amount paid, and for what year, shall be particularly designat ed, in words at full length: provided, that a demand of the person at any other time shall be a sufficient demand.

Joint owners may pay their taxes separately.

Collector may

the first of November.

SECTION 18. Any collector, in cases of gross assessment of taxes upon any tract or lot of land, upon the application of any claimant or owner of a part thereof, either divided or undivided, of such lot or tract, to pay a part of the taxes, interest and charges due thereon, proportionate to the quantity of such lot or tract, owned or claimed, shall receive the same: provided, the owner or claimant will specify with sufficient certainty to such collector, by a map or plan of such lot or tract, or by a memorandum of the undivided part of a survey, which indicates the boundaries thereof, to be delivered to such collector, by such owner or claimant; and the balance of such taxes, interest and charges, shall be a lien only on the balance of such lot or tract of land.

SECTION 19. If the taxes are not paid to the coldistrain after lector, on or before the first day of November, he may proceed to collect the same by distress and sale, of the goods and chattels of the person charged, or of the person found in possession of the lands or town lots, charged with such unpaid taxes, giving ten days' notice of the time and place of such sale, by written notices, set up in three of the most public places in said county, and publishing the same in a newspaper printed in said county, if there be any.

SECTION 20. If no goods or chattels can be found, out of which to make the taxes, charged on lands and