contest the same only as to the sum due for any such improvement, or any such lot, land or premises. Approved, February 26, 1864. THOMAS CARNEY, Governor. CHAPTER CXIX. DONIPHAN COUNTY TO BE CREDITED WITH TAX. AN ACT to authorize the Auditor of State to credit Doniphan county with tax. Be it enacted by the Legislature of the State of Kansas: SECTION 1. That the Auditor of State is hereby authorized and directed to credit Doniphan county with the sum of five. hundred and forty dollars of capitation tax, charged against said county for A. D. 1862. SEC. 2. This act to take effect and be in force from and after passage. Approved, February 26, 1864. THOMAS CARNEY, Governor. CHAPTER CXX. ASSESSMENT AND COLLECTION OF TAXES. AN ACT in reference to the assessment and collection of taxes. Be it enacted by the Legislature of the State of Kansas : SECTION 1. All lands entered as homesteads, including all improvements on the same, and improvements owned by any person upon Indian trust lands, or lands belonging to another person, shall be taxed as personal property, and the tax thereon Tax shall be collected in the same manner as prescribed for the Duty of collection of taxes upon personal property, but the land shall in no case be returned or sold for the non-payment of taxes. SEC. 2. Between the first day of March and the first day of Assessor County July in each year, the County Assessor in the several counties in this State shall ascertain by diligent inquiry, the names of all taxable persons in his county, and also all their taxable personal property owned on the first day of March, and all real estate therein for the year when by law the same is to be assessed, and shall assess and appraise the same as herein provided, and shall, for that purpose, require of any person liable to taxation, a statement, verified by his oath or affirmation, of all personal property, moneys, credits, investments in bonds, stocks, joint stock companies or otherwise, in Duty of County his possession or under his control, on said first day of March. SEC. 3. The County Clerk shall deliver to the Assessor, on or before the first day of March in each year, the assessment roll of the preceding year, and the list of taxable lands, and take his receipt therefor, for the year when the assessment for real estate is ordered by law; and the Assessor, as soon as he shall have completed his assessment and made his assessment roll for the year, shall return the whole of such papers and documents to the Clerk. Clerk. Board of equal ization. SEC. 4. The Commissioners, or a majority of them, shall form a county board for the equalization of the real property of their county. They shall meet on the first Monday of July of each year, in the County Clerk's office, and shall examine the assessment roll of the current year, and equalize the valuation of the real estate for the year when the same is assessed, so that each tract or lot shall be entered on the tax roll at its true value, and shall make such changes in the valuation of personal property as shall be right and just, and for this purpose they shall observe the following rules: First, they shall raise the valuation of such tracts and lots of real property as in their opinion have been returned below their true value, to to such price or sum as they may believe to be the true value thereof, agreeable to the rules prescribed by this act, for the valuation thereof. Second, they shall reduce the valuation of such tracts or lots as in their opinion have been returned above their true value, as compared with the average valuation of the real property of such county, having due regard to the relative situation, quality of soil, improvements on lots in towns, cities and villages, natural and artificial advantages possessed by each tract and lot. Third, they shall not reduce the aggregate value of the real property of the county, as returned by the assessor, with the additions made thereto by the County Clerk, as hereinbefore required. The County Clerk shall keep an accurate journal or record of the proceedings and records of said board. SEC. 5. That, on or before the twenty-fifth day of January, Co. Treasurer. in each year, the several County Treasurers shall pay to the State Treasurer, in legal currency or in State warrants, the amount of State tax received by them on or before the 15th day of January; and before the first day of July in each year, they shall pay the whole amount of State taxes collected in their respective counties; which tax, when so paid, shall be credited by the State Treasurer to the county so paying the same, and the State Treasurer shall give to the County Treasurer a receipt therefor. SEC. 6. That the Assessor shall make out and return to the County Assessor, County Clerk, on or before the first day of July, a true copy of his tax roll, which shall describe each quarter-section, or any sub-division thereof, and town lot, in alphabetical order; which tax roll shall show the aggregate valuation of all real and personal property of the respective townships: Provided, that the county board of Commissioners shall deduct from the pay of such Assessor five dollars per diem for every day after the first day of July that the Assessor shall retain such assessment roll in his possession. Clerk. SEC. 7. It shall be the duty of the County Clerk to give Duty of County notice, on or before the fifteenth day of June in each year, by publication three times in the newspaper of largest circulation in the county, or by written or printed notices, posted at every post office and in every precinct in the county in which there is no newspaper published, that the county board will meet on the first Monday in July, to act as a board of equalization to correct all errors in the assessment roll, at which time all persons feeling themselves aggrieved can appear before said board and have the same corrected. SEC. 8. The State Treasurer, in settling with the County Treasurer, shall credit the county the amount of traveling fees and commissions allowed by law to County Treasurers in settling with the State Treasurer. SEC. 9. That this act shall take effect and be in force from and after its publication in the Topeka Tribune. Approved, March 1, 1864. THOMAS CARNEY, Governor. I hereby certify the foregoing to be a true copy of the enrolled law on file in my office, and that the same was published in the Topeka Tribune for March 5, 1864. W. W. H. LAWRENCE, Secretary of State. Amendment. CHAPTER CXXI. TOWNSHIPS AND TOWNSHIP OFFICERS-AMENDATORY. AN ACT to amend an act entitled "An act relating to townships and township officers," approved Feb. 27th, 1860. Be it enacted by the Legislature of the State of Kansas: SECTION 1. That section 18 of an act entitled "An act relating to townships and township officers," approved February 27th, 1860, be amended, and shall read as follows: "Sec. 18. Every constable, within twenty days after his election, and before he shall take the oath of office, shall give an undertaking to the State of Kansas, in a sum not exceeding one thousand dollars nor less than five hundred dollars, with one or more sureties. residing in the proper township, such as the board of County Commissioners shall approve, conditioned for the safe keeping and paying over to the proper person or authority all moneys which may be collected or received by him, or which may otherwise come into his hands by virtue of his office, and for the due, honest and faithful discharge and performance of all and singular his duties as such constable, according to law, during his continuance in office. All township officers shall take the oath of office required by law within twenty days. after their election." SEC. 2. This act shall take effect and be in force from and after its publication in the Topeka Tribune, and it is hereby made the duty of the Secretary of State to cause such publi- * cation to be made forthwith. Approved, February 29, 1864. THOMAS CARNEY, Governor. I hereby certify the foregoing to be a true copy of the enrolled law on file in my office, and that the same was published in the Topeka Tribune for March 4, 1864. W. W. H. LAWRENCE, Secretary of State. CHAPTER CXXII. TOWN SITES. AN ACT to amend an act entitled "An act to regulate the entries and disposal of town sites." Be it enacted by the Legislature of the State of Kansas: SECTION 1. That in all cases where town sites have been or Certain duties. shall hereafter be entered in this State, by the inhabitants of such town site in their corporate capacity, or by the Probate Judge of the county, for the use of the inhabitants thereof, as prescribed by law, the owners or original proprietors of which having neglected or refused to enter the same, it shall be the duty of the officer or person so entering such sites, to convey the same to the occupants and inhabitants of such town site, according to their respective interests, in the manner hereinafter prescribed. appointed. SEC. 2. At any time after the entry [of] any such town site, Commissioners the Probate Judge of the county in which such town may be situated, may appoint three commissioners, who shall not be |