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amounts therein specified on or before the second Monday of December then next.

SEC. 25. The sheriff, before entering upon his duties as ex-officio tax collector, shall execute to the Territory of Arizona a bond in the penal sum of twenty thousand dollars, or in a greater sum if the board of supervisors of the county require it, with two or more sufficient sureties, to be approved by the board of supervisors, conditioned that he will faithfully perform all the duties of his office as required by law, and pay over to the county treasurer of the proper county all moneys received by him as tax collector of said county; Provided, that no bond shall be required in a greater sum than twice the amount of taxes to be collected in such county.

SEC. 26. If any county collector shall neglect or refuse to give the bond required in the preceding section, a majority of the board of supervisors are hereby authorized to appoint some suitable person to be county collector, who shall take the oath of office required by law and execute the bond required of the county collector, and when so qualified shall receive the taxroll and warrant, and collect and return the taxes thereon in the manner provided in this act; Provided, that if any vacancy occur in the office of county collector by death, inability or otherwise, the board of supervisors may at any time fill the vacancy agreeably to the provisions of this section.

SEO. 27. The tax collector shall have the power of appointing one or more deputies to aid in his official duties, for whose conduct he shall be responsible.

SEC. 28. If any tax collector, or his deputy, shall willfully neglect or refuse to perform any of the duties enjoined on him by the provisions of this act, he shall be guilty of a misdemeanor in office, and, on conviction thereof, shall be punished by imprisonment in the county jail, not more than one year, or by a fine of not less than two hundred nor more than one thousand dollars, or both such fine and imprisonment, and shall be forthwith removed from office.

SEC. 29. The tax collector shall, on the first Monday in each month, return to the treasurer a list of all collections made under the preceding section; and it shall be the duty of the treasurer to mark the word "paid" on the assessment roll opposite the name of each party whose taxes are so paid, as soon as the same shall have been delivered to him.

SEC. 30. Every county collector, upon receiving the tax-roll and warrant, shall proceed to collect the taxes therein mentioned, and for that purpose shall call at least once upon the person taxed, if a resident, or at the place of his usual residence in the county, and shall demand the payment of the taxes charged to him on such list.

SEO. 31. Whenever any tax is paid to the tax collector he shall mark the word "paid" and the date of payment in the duplicate assessment roll, opposite the name of the person on, or description of the property liable for such tax, and shall give a receipt therefor, specifying the amount of the assessment, the amount of the tax, and a description of the property assessed; but no tax collector shall receive any taxes on real estate for any portion less than the least subdivision en tered on the assessment roll; Provided, always, that an owner of undivided real estate may pay the portion of taxes due on his interest therein.

SEC. 32. On the third Monday of December in each year, the tax collector shall, at the close of his official business on that day, enter upon the duplicate assessment roll a statement that he has made a levy upon all property therein assessed, the taxes upon which have not been paid; and shall immediately ascertain the total amount of taxes then delinquent and file in the office of the treasurer a statement of said amount, verified by the oath of himself or deputy; and shall proceed to make out, and file in the office of the treasurer, a list of all persons and property then owing any taxes, verified by the oath of himself or deputy, which list shall be completed by the last day of December, and shall be known as the "Delinquent List;" and, to enable the tax collector to make out said list, no taxes shall be received by him on the duplicate assessment roll after the second Monday in December.

SEC. 33. The tax collector shall, on the first Monday in each month, pay to the county treasurer all money in his hands belonging to or collected for the use of the Territory or county; and shall, on the same day, present to the board of supervisors the treasurer's receipt for said money; and shall, at the time, deliver to the board of supervisors, under oath, a true and correct account of all his transactions and receipts since his last settlement as collector of Territorial and county taxes; and shall also state, under oath or affirmation, that all the money collected by him as tax collector has been paid, which account and statement shall be filed in the office of the board of supervisors. On the third Monday in December, in each

year, the tax collector shall attend at the office of the board of supervisors, with his duplicate assessment roll, and the treasurer and the tax collector shall then carefully compare the said duplicate assessment roll with the original, marking on the original the word "paid" opposite the name of each person whose taxes have been paid, or opposite the description of the property upon which taxes have been paid; and the treasurer shall then and there administer to the tax collector an oath which shall be written and subscribed on the original and duplicate assessment roll, to the effect that each person and all property assessed in said roll on which taxes have been paid has the word "paid" marked opposite the name of such person or the description of such property; and the treasurer shall then foot up the amount of taxes remaining unpaid, and credit the tax collector with the amount; and shall make a final settlement with the tax collector of all taxes charged against him on account of said assessment roll. On or before

the last day of December, the county treasurer shall transmit by mail to the Territorial Auditor a statement in such form as the Territorial Auditor may require, of all and of each particular kind of property delinquent, and of the total amount of delinquent taxes. For the services required by this section the tax collector shall receive no fee or compensation whatever.

SEC. 34. If any tax collector shall refuse for a period of five days, or willfully neglect to make the payments and settlements with the treasurer and board of supervisors of his county, as in this act specified, he and his sureties shall be held liable to pay the full amount of taxes charged upon the assessment roll; and the district attorney, on being instructed to do so by the board of supervisors of the county, shall cause suit to be brought against such tax collector and his sureties for the full amount due on the treasurer's books, and, if any such suit is commenced, no credit or allowance whatever shall be made to such refusing or neglecting tax collector for delinquent taxes outstanding.

SEC. 35. The county treasurer shall, within three days afer receiving such delinquent list, deliver the same to the district attorney of his county, duly certified by him, and shall, at the same time, publish a notice in some newspaper printed in said county, if there be any, and if not, then by posting notices in three public places in said county, that said delinquent list has been so deposited with the district attorney, and that unless the delinquent taxes therein specified are paid to the district attorney within twenty days from the publication or posting of such notice, action will be commenced by said district at

torney for the collection of such taxes and costs. Said treasurer shall make or procure and file with the district attorney, immediately, an affidavit stating the contents of said notice and the manner and time of such publication or posting, as required in this section. The district attorney, before receiving the delinquent list, as provided in this section, shall enter into such additional bond as may be required by the board of supervisors.

SEC. 36. The district attorney of the several counties of this Territory are hereby authorized and directed, immediately after the expiration of the time specified in the preceding section of this act, to commence actions in the name of the Territory of Arizona against the person so delinquent, and against the real estate and improvements assessed so delinquent, and against all owners or claimants to the same, known or unknown; such action inay be commenced in the county where such assessment is made before any justice of the peace or court in said county having jurisdiction thereof; and such jurisdiction shall be determined solely by the amount of delinquent tax sued for, not regarding the location of the land as to township, nor the residence of the person as to town, township, county or Territory.

SEC. 37. The complaint in said action may be as follows: THE COUNTY OF

VS.

A. B. & Co., and the real estate Title of the Court. and improvements in [describ

ing them].

The county of

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by H. Y., district attorney of the county of complain of A. B and also the following real estate and improvements [describing them with the same particularity as in actions of ejectment or actions for the recovery of personal property], and, for cause of action,

say:

and the first in

That, between the first Monday in Monday in A. D. 18 in the county of the Territory of Arizona, O. P., then and there being county assessor of said county, did duly assess, and set down upon an assessment roll, all the property, real and personal, in said county, subject to taxation, and that said assessment roll was afterward submitted to the board of equalization of said county, and was by said board duly equalized, as provided by law; that said A. B. was then and there owner of, and that there was duly assessed to him, the above-described real estate,

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improvements upon real estate and certain personal property; and that upon such property there has been duly levied, for the fiscal year A. D. 18, a Territorial tax of dollars, and a county tax of dollars, amounting in the whole to lars, all of which is due and unpaid. Wherefore, said plaintiffs pray judgment against A. B. for the sum of dollars [the whole of said tax], and separate judgment against said real estate for the sum of dollars [the tax thereon] and for such other judgment as to justice belongs, and for all costs subsequently to the assessment of said taxes and of this action. H. Y., District Attorney, County of

Provided, that if the property be assessed to an unknown owner, then any fictitious name may be inserted to represent such owner as defendant.

SEC. 38. Whenever any tax which shall have been, or which may hereafter be assessed on personal property in this Territory, shall be returned as delinquent, under the provisions of this act it shall be the duty of the district attorney of the county in which any such tax is returned, in the name of the Territory of Arizona, to sue the person or persons against whom such tax was assessed, before any court of competent jurisdiction, and to have, use and take all ways and means provided by law for the collection of debts to enforce the payment of any such tax; and the complaint in any such action shall be sufficient if it conform in substance to the requirements of the preceding section of this act.

SEC. 39. Upon filing a complaint in a district court, or before a justice of the peace, a summons shall be issued, as provided in civil cases, and shall be served by delivering a copy thereof to each defendant named; and, as to said real estate, by delivering a copy thereof to the person or persons in possession of the same; and, further, as to all real estate, by posting a like copy in some public place thereon; Provided, that if any personal defendant cannot be found in the county in which said action is brought, then service may be made upon such defendant by posting a copy of the summons, for twenty days at the court-house door of said county; and provided, further, that in any suit for taxes brought before a justice of the peace, under the provisions of this act, it shall be necessary to serve a copy of the complaint upon any defendant.

SEC. 40. Executions issued upon judgments rendered for any such tax may be levied upon any property liable to be seized and sold under execution, and the proceedings of an

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