Page:1862 Territory of Dakota Session Laws.pdf/441

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424
REVENUE.
[CHAP. LXIX.

bond shall be filed and preserved by the clerk of said commissioners.

Sect. 16. If any assessor shall fail to give the bond and surety as required in the preceding section, or shall fail to take the oath of office, as hereinafter required, on or before the Tuesday after the first Monday of January following his election, the office shall be considered vacant, and in all cases of vacancies in such office, the county commissioners shall appoint some suitable person to fill the vacancy, which appointee shall bold said office until the next succeeding election, and until his successor is elected and qualified.

Sect. 17. Any person elected or appointed an assessor, as herein provided, shall take and subscribe on his bond an oath for the faithful and impartial discharge of his duty.

Sect. 18. The assessor shall be allowed two dollars for each day he shall have been faithfully employed in discharging the duties of his office, to be paid out of the county treasury.

Sect. 19. The several assessors shall meet at the office of the secretary of the territory, on the second Monday of January of each year, and classify the several descriptions of property to be assessed for the purpose of equalizing such assessment.

Sect. 20. On or before the second Monday of January in each year, the board of county commissioners shall furnish each assessor with suitable books in duplicate, properly ruled and headed, in which to enter the following items: 1. The name of the individual, corporation, company, society, partnership, or firm, to whom any property shall be taxable. 2. His or their lands by township, range, section, or part of section, and when such part is not a legal division or subdivision, some other description [sufficient] to identify it, and town lots, naming the town in which they are situated and their proper description by number and block, or otherwise, according to the system of numbering in the town. 3. Personal property as follows: number of cattle, horses, mules, swine, carriages, capital employed in manufacture, amount of money and credits, amount of taxable furniture, amount of stock in any corporation, amount of taxable farming utensils, mechanics' tools, amount of all other personal property, and the number of polls, and a column for remarks.