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mentioned may direct the officer serving the same to arrest such party or parties and bring him, her, or them, before the court, judge, or justice of the peace issuing the same. It shall not be lawful for a party served with the citation mentioned in this section to sell or transfer his, her, or their property or effects so as to defeat the collection of taxes mentioned, or costs or any part thereof, and any person or persons so doing shall be deemed guilty of a misdemeanor, and upon conviction therefor shall pay a fine not to exceed two hundred dollars, and should the said taxes fail to be collected by such process, then no future liability shall attach to said assessor therefor. All excess over the taxes and costs of the proceeds of any such sale must be returned to the owner of the property sold, and, until claimed, must be deposited in the hands of the county treasurer, subject to the order of the owner, his heirs or assigns. The unsold portion of any property may be left at the place of sale at the risk of the owner. The assessor shall be governed as to the amount of taxes to be by him collected on the aforesaid personal property by the territorial and county rate of the previous year. The assessor on the first Monday of each month must make a settlement with the county treasurer and pay into the county treasury all moneys collected by him for such taxes during the preceding month, less the compensation allowed him for making such collections. The assessor must, as soon as he has collected the taxes on such personal property, give the owner a receipt therefor and mark the same paid, together with the amount opposite the name of the owner in his "Assessment Book.”

SEO. 17. The assessor and his sureties shall be and they are hereby made liable for all the taxes on all taxable property within the county, when, through his neglect, it remains unassessed; and it is hereby made the duty of the district attorney of such county to commence suit against such assessor and his sureties, for the amount of taxes due on property not assessed by him; provided, that such suit shall not be commenced until after the assessor shall have completed the assessment roll each year.

SEC. 18. It shall be the duty of the assessor to prepare a tax list or assessment roll, alphabetically arranged in the book or books furnished him by the board of supervisors for that purpose, in which book or books shall be listed or assessed all the real estate and personal property within the limits of the county, and in said book or books he shall set down in separate columns:

First. The name of the taxable inhabitants, firms, incorporated companies or associations, in alphabetical order if known;

if unknown, the property shall be assessed to "unknown owners;" and if any person shall refuse to make a statement of his property under oath, as required by this act, that fact shall be noted under his name.

Second. All real estate taxable to each inhabitant, firm, incorporated company or association, described by metes and bounds, or by common designation or name; if situate within the limits of any city or any incorporated town, describing by lots or fractions of lots; if without said limits, giving the number of acres as nearly as can conveniently be ascertained, and the location and township where situate; all improvements upon public lands, describing as nearly as possible the location of such improvements; Provided, that when two or more parties claim or give a description of the same land, it shall be assessed to each party making such claim or giving such description, according to the estimated value of the claims of each.

Third. The cash value of real estate and the improvements thereon.

Fourth. The cash value of all improvements on real estate, where the same is assessed to a person other than the owner of said real estate.

Fifth. The cash value of all personal property taxable to each person.

Sixth. The total value of all property taxable to each, and no further description of personal property than that required by the foregoing provisions of this section shall be needed or be requisite to render the assessment binding and effective; and the description of real estate shall be sufficient if the same can be readily identified thereby.

Seventh. He shall also place in a separate column, opposite the name of each person liable to pay a poll-tax the figure (1). The form of assessment roll shall be

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The assessors shall also, in a book, make a map or plan of the various blocks within any incorporated city or town, and shall mark thereon the various subdivisions as they are assessed, and in each subdivision he shall mark the names of the person to whom it is assessed.

SEC. 19. On or before the third Monday in June of each year, the assessor shall complete his tax list, or assessment roll, and shall attach his certificate thereto, and deliver it and the map, book, and all of the original lists of property given to him to the clerk of the board of supervisors; and as soon as he receives said assessment roll, the clerk of the board of supervisors shall give notice of the fact, specifying therein the time of the meeting of the board of equalization by publication in one newspaper, if there be one published in the county, and if none, then in such manner as the board of supervisors shall direct; and he shall keep the roll open in his office for public inspection.

SEC. 20. The supervisors of the county shall constitute a board of equalization, of which board the clerk of the board of supervisors shall be clerk. The board of equalization shall meet on the first Monday in July, and shall continue in session, from time to time, until the business of equalization presented to them is disposed of; Provided, however, that they shall not sit after the last day of July, except as in this section provided. The board of equalization shall have power to determine all complaints made in regard to the assessed value of any property, and may change and correct any valuation, either by adding thereto, or deducting therefrom, if they deem the sum fixed in the assessment roll too small or too great, whether said sum was fixed by the owner or the assessor; and if the board of equalization shall find it necessary to add to the assessed valuation of any property on the assessment roll, they shall direct their clerk to give notice to the persons interested, by letter deposited in the post-office or express or otherwise, naming the day when they shall act in that case, and allowing a reasonable time to appear. As soon as possible after the adjournment of the board of equalization in July, its clerk shall make out a list of all persons the valuation of whose property has been added to, with the amounts so added, on the assessment roll, who have not appeared before the board, and a list of all property the valuation of which has been added to on the assessment roll, with the amounts so added, the owners of which have not appeared before the board, and the board of supervisors shall cause the same to be published in one newspaper in the county, if there be any; and if not, then by

posting one copy of the same in a public and conspicuous place in each township in the county. And any person, to the assessed value of whose property there was an amount added, not appearing before the board in July, may appear before the board in August, and, upon making affidavit that he had no knowledge of such increased valuation of his property, he shall have a hearing before the board of equalization; and the determination then had shall be final. And the clerk of the board of equalization shall note all changes made and report the same to the treasurer, who shall make the changes required on the original assessment roll, and the treasurer shall, in his next regular statement to the Territorial Auditor, report such changes in such statement. During the session of the board of equalization the assessors shall be present, and also any deputy whose testimony may be required by the parties appealing to the board, and they shall have the right to make any statement touching such assessment, and producing evidence relating to questions before the board. And the recorder of the county shall also be present and attend on the board of equalization, with an abstract of all unsatisfied mortgages and liens remaining upon record in his office, arranged in alphabetical order; and the board of equalization shall make use of such abstract, and of all other information that they can gain from the county recorder in the recorder's office, or otherwise, in equalizing the assessment roll of the county, and may require the assessor to enter upon such assessment roll any such mortgage or liens, or other property, which has not been assessed; and the assessment and equalization so made shall have the same force and effect as if made by the assessor before the delivery of the assessment roll to him by the clerk of the board of equalization. A quorum of the board of supervisors shall be sufficient to constitute the board of equalization, and a majority of the members present shall determine the action of the board.

SEC. 21. During the session, or as soon as possible after the adjournment of the board of equalization, its clerk shall enter upon the assessment roll all changes and corrections made by the board, and thereupon deliver the assessment roll so corrected to the county treasurer, whose duty it shall be to add up the columns of valuation, and enter the total valuation of each description of property on the roll, and on or before the third Monday of August he shall deliver a true copy the corrected roll, to be styled a "Duplicate Assessment Roll," with territorial, county and other taxes, and totals of taxes, to each person, carried out in separate money columns, with his certificate thereto attached, and also the map or plat book to the tax collector.

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SEC. 22. As soon as the board of supervisors shall have made the determination and estimate provided for in the preceding section, the county assessor shall proceed to assess taxes for the amount as estimated, adding thereto, and to all other taxes required by law to be assessed by him, not more than ten nor less than three per cent, as shall be directed by the board of supervisors, for collecting expenses upon the taxable property of the county, according and in proportion to the individual and particular estimate and valuation as specified in the assessment roll for the year.

SEC. 23. In making such assessment, the value and tax of each particular species of property, as assessed, shall be put down in separate columns, which shall constitute the tax roll for the year.

The following form may be used for that purpose:

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SEC. 24. Such tax roll shall be completed on or before the third Monday in August, and delivered to the board of supervisors for their inspection, who shall carefully foot up the seyeral taxes therein levied, and shall give to the county treasurer a statement thereof; and such county treasurer shall immediately charge the amount of such taxes to the county collector. If such tax roll is found to be correct, the chairman of the board of supervisors shall annex thereto immediately, under his hand, a warrant commanding such collector to collect from the several persons named in said roll the several sums mentioned in the last column of such roll, opposite their respective names, retaining in his hands the amount of his fees, and to account for and pay over to the county treasurer the

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