When taxes on movable personal property must be collected by the Assessor. Assessor may collect by seizure and sale. SECTION 3825. When less than the rate has been charged, additional amount to be collected. 3826. Monthly settlement of Assessor with Auditor. 3827. Auditor to note in assessment book the amount of taxes which have been paid. 3828. Auditor to note excesses or deficiencies in taxes paid. 3829. Compensation of Assessor in collecting delinquent taxes. SEC. 3820. The Assessor must collect the taxes on movable personal property in the following cases: 1. When the nature of the property is so transitory, or the character of the business so unstable, as to make the immediate payment of the tax proper; 2. When from any cause he believes that the person who owns or controls the property is about to remove or dispose of such property, whereby the tax may become delinquent; 3. When in the exercise of a sound discretion, he believes that the payment of the tax depends on its immediate collection. SEC. 3821. In any of the cases provided for in the such taxes preceding section at the time of making the assessment, or at any time before the first Monday of July, the Assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed. Mode of conducting such seizure and sale. Amount of taxes to be SEC. 3822. The provisions of sections three thousand. seven hundred and ninety-one, three thousand seven hundred and ninety-two, three thousand seven hundred and ninety-three, three thousand seven hundred and ninetyfour, three thousand seven hundred and ninety-five, and three thousand seven hundred and ninety-six, apply to such seizure and sale. SEC. 3823. The Assessor is governed, as to the amount collected on of taxes to be by him collected on movable personal property by the State and county rate of the previous year. movable personal property, how determined. SEC. 3824. When the rate is fixed for the year in which such collection is made, then if a sum in excess of the excess of rate has rate has been collected, the excess must be paid out of When the County Treasury to the person from whom the collection was made, or to his assignee. SEC. 3825. If a sum less than the rate fixed has been collected, the deficiency must be collected as other taxes on personal property are collected. been charged. such excess to be returned. When less than the rate has been charged, additional to be collected. SEC. 3826. The Assessor, on the first Monday of each amount month, must make a settlement with the Auditor, and Monthly must pay into the County Treasury all moneys collected settlement by him for such taxes during the preceding month, less with the compensation allowed him for making such collection. of Assessor Auditor. note in assessment book the SEC. 3827. The Auditor must, as soon as the "assess- Auditor to ment book" for the year comes into his hands, note opposite the names of each person from whom taxes have amount of been collected the amount thereof. SEC. 3828. As soon as the rate of taxation for the year is fixed, the Auditor must note in connection with the entry made under the provisions of the preceding section, the amount of the excess or deficiency. taxes which have been paid. Auditor excesses or to note deficien cies in taxes paid. Compensation of Assessor in SEC. 3829. For services rendered in the collection of delinquent taxes the Assessor must receive the same compensation as is allowed by law to the Tax Collector for delinquent similar services. collecting taxes. CHAPTER IX. POLL TAXES. SECTION 3839. Persons liable to poll tax. 3840. Poll taxes collected by Assessor, when. 3841. County Treasurer to have blank poll tax receipts printed. 3842. Style of blank to be changed each year. 3843. County Treasurer's duties in relation to poll tax blanks and receipts. 3844. Auditor to sign blank receipts, and make entry of SECTION 3845. Blanks to be delivered to Assessor. 3846. Poll tax may be collected by seizure and sale of personal property. 3847. Mode of conducting such seizure and sale. 3848. Debtors of persons owing poll tax to pay poll tax for such person. 3849. Who are debtors under the preceding section. 3850. Debtor may charge his creditor for such poll tax paid. 3851. Receipt for poll tax delivered to purchaser of property sold for such tax. 3852. Receipt only evidence of payment. 3853. Monthly settlement of Assessor with Auditor for poll taxes. 3854. Assessor's yearly final settlement with Auditor for 3855. Auditor to return receipts not used to the Treasurer. 3859. Assessor to note on assessment roll persons refusing to pay poll tax. 3860. Poll tax to be a lien on property, when. 3861. Proceeds of poll tax, to what Funds paid. 3862. Compensation allowed to Assessor for collecting such tax. SEC. 3839. Every male inhabitant of this State, over twenty-one and under sixty years of age (not exempt by law), must pay a poll tax of two dollars. SEC. 3840. Poll taxes must be collected by the Assessor between the second Monday in February and the first Monday of July in each year. SEC. 3841. The County Treasurer must before the first Monday in February of each year cause to be printed of blank poll tax receipts a number sufficient for the use of the Assessor. SEC. 3842. The style of such blanks must be changed every year. SEC. 3843. The Treasurer must before the first day of February in each year: 1. Number and sign such blanks; 2. Make an entry of the whole number thereof and of the first and last number placed thereon in a book by him to be kept for that purpose; 3. Deliver all such blanks to the Auditor and charge him therewith. SEC. 3844. The Auditor upon the receipt thereof must sign the same, and make in a book to be kept by him for that purpose a similar entry to that prescribed in subdivision two of the preceding section. Auditor to receipts, entry of sign blank and make number signed. to be delivered SEC. 3845. He must at any time after the second Mon- Blanks day in February, upon demand, deliver such blanks to the County Assessor and charge him therewith. SEC. 3846. The Assessor may collect the poll tax from any person liable therefor by seizure and sale of any personal property owned by such person. SEC. 3847. The provisions of sections three thousand seven hundred and ninety-one, three thousand seven hundred and ninety-two, three thousand seven hundred and ninety-three, three thousand seven hundred and ninetyfour, three thousand seven hundred and ninety-five, and three thousand seven hundred and ninety-six, apply to such seizure and sale. SEC. 3848. Every person indebted to one who neglects or refuses, after demand, to pay a poll tax, must pay the same for such other person after service upon him by the Collector of a notice in writing, stating the name of such person. SEC. 3849. Every officer authorized to draw the warrants for or to pay the salary or fees of any officer is the debtor of such officer within the meaning of the preceding section. to Assessor. Poll tax collected may be by seizure and sale of personal property. Mode of conducting such seizure and sale. of Debtor SEC. 3850. Every person paying the poll tax another may deduct the same from any indebtedness to such other person. SEC. 3851. receipt, filled out with the name of the person owing the The Assessor must deliver the poll tax may charge his creditor for such poll tax paid. Receipt for taxes, to the purchaser of property at any such sale; in such poll other cases he must deliver it, filled out in like manner, to the person paying the tax. tax delivered to purchaser of property sold for such tax. Receipt only evidence of payment. Monthly settlement of Assessor Auditor for with poll taxes. Assessor's yearly final settlement with SEC. 3852. The receipt so delivered is the only evidence of payment. SEC. 3853. On the first Monday in each month the Assessor must make oath, before the Auditor, of the total amount of poll taxes collected by him during the last preceding month, and must at the same time settle with the Auditor for the same, and pay into the County Treasurer's office the total amount of poll taxes collected, less the per centum allowed for fees. SEC. 3854. On the first Monday in July the Assessor must return to the Auditor all poll tax receipts received Auditor for by him and not used, and make final settlement with the Auditor therefor, and pay to the Treasurer the total amount collected and not before paid in, less the amount of his fees. poll taxes. Auditor to return receipts not used to the Treasurer. Treasurer to credit Auditor with such receipts. Assessor to keep a roll of persons liable for poll tax. Such roll to SEC. 3855. The Auditor must, as soon as the settlement is made, return to the Treasurer the receipts not used. SEC. 3856. The Treasurer must credit the Auditor with the receipts so returned, and must thereupon seal them up securely and deposit and keep them in his office. SEC. 3857. The Assessor must keep a roll of the names of all persons subject to poll tax, and the date and amount of each payment. SEC. 3858. On the first Monday in July in each year to Auditor. the officer must return to the Auditor the roll so made be returned Assessor to note on up. SEC. 3859. If any person assessed for a property tax assessment does not pay to the Assessor the poll tax due from him, refusing to the Assessor must note the fact upon the assessment roll roll persons SEC. 3860. The amount of the poll tax, with fifty per |