furnishing to any such deputy or agent a duplicate of the tax list for any township, city or town. History. L. 1909, p. 621. Revision: "To another" inserted preceding "in this State," this being evidently the meaning of the section, as it could not apply if a person removed from the State. Section 247. Duty of Clerk Upon Receiving Duplicate Tax Receipt. (Section 7442, Revised Laws of Oklahoma 1910.) (381) It shall be the duty of the county clerk on receiving any duplicate tax receipts from the treasurer forthwith to examine the same and compare them with the abstract and list of receipts required to be filed with him and see that the taxes of the duplicate receipts correspond with the total collections for that day. And, if found to be correct, he shall enter in his cash book under the collections for the proper township, the amount so reported by the treasurer, and shall be liable on his official bond to account for the same. History. L. 1909, p. 622. Section 248. Numbering Tax Receipts. (Section 7443, Revised Laws of Oklahoma 1910.) (382) All tax receipts issued by the county treasurer shall be numbered consecutively, commencing with number one on the first receipt issued for the taxes of any year, and he shall not receipt for more than one year's taxes on the same property in one tax receipt, but shall keep a separate and distinct series of numbers of receipts, issued for the taxes of each year for which the same have been levied and assessed in the State. History. L. 1909, p. 622. Section 249. Treasurer's Entry When Taxes Paid. (Section 7444, Revised Laws of Oklahoma 1910.) (383) Whenever any taxes are paid, the treasurer shall write upon the tax roll, opposite the description of the real estate or property whereon the same were levied, the word "Paid," together with the date of such payment and the name of the person paying the same. History. L. 1909, p. 622. Section 250. Treasurer's Cash Book. (Section 7445, Revised Laws of Oklahoma 1910.) (384) The county treasurer shall keep a cash book, in which he shall enter an account of all money by him received, specifying in proper columns provided for that purpose the date of payment, the numbers of receipts issued therefor, by whom paid, and on account of what fund or funds the same were paid, whether state, county or school, road, sinking or other fund, or otherwise, and the treasurer shall keep an account of money received for and on account of taxes separate and distinct from moneys received on any other account, and shall also keep his account of money received for and on account of taxes levied and assessed for any one year separate and distinct from those levied and assessed for any other year. History. L. 1909, p. 622. Section 251. Treasurer's Receipts. (Section 7446, Revised Laws of Oklahoma 1910.) (385) Whenever the treasurer receives any money, warrant or order on account of licenses, fines or other account, except taxes charged on the tax-roll, he shall make out and deliver to the person paying the same the duplicate receipts, one of which receipts said person shall forthwith deposit with the county clerk in order that the treasurer may be charged with the amount thereof. The treasurer shall then enter the same in his cash book as in case of money received for taxes, but in a separate and distinct series of numbers of receipts issued therefor; and no person shall receive such license or be discharged from obligation, by reason of such fine on account, until he shall have so delivered such duplicate receipt to the county clerk, and the treasurer shall so inform the person making the payment at the time of payment. History. L. 1909, p. 623. Section 252. Clerk to Keep Duplicate of Treasurer's Cash Book. (Section 7447, Revised Laws of Oklahoma 1910.) (386) The county clerk shall keep a duplicate of the treasurer's cash book, and enter therein all daily collections shown by the abstract which the treasurer is required to furnish him daily, and keep the collections for each township separate, and shall enter the total daily collections in another account, so that the daily and monthly collections can be easily ascertained. History. L. 1909, p. 623. Section 253. Correction of Errors on Tax Books. (Section 7448, Revised Laws of Oklahoma 1910.) (387) If on the assessment roll or tax list there be any error in the name of the person assessed or taxed, the name may be changed and the tax collected from the person if his property be taxable and can be identified by the assessor or treasurer; and when the treasurer, after the tax list is committed to him, shall ascertain that any land or other property is omitted, he shall report the fact to the county clerk, who, upon being satisfied thereof, shall enter the same upon his assessment roll and assess the value, and the treasurer shall place it upon the tax lists and collect the tax as in other cases.* History. L. 1909, p. 623. *See generally the provisions enumerated in sections 117, 118 and 119 of this text. CHAPTER XII. DISCOVERY OF PROPERTY NOT LISTED. Section 254. Contract and compensation for discovery. Section 256. Levy payable at once-interest, penalties Section 254. Contract and Compensation for Discovery. (Section 7449, Revised Laws of Oklahoma 1910 ) (388) The board of county commissioners of any county in this State may contract with any person or persons to assist the proper officers of the county in the discovery of property not listed and assessed, as required by existing laws, and fix the compensation at not to exceed fifteen per cent of the taxes recovered under this article. Before listing and assessing the property discovered, the county treasurer shall give the person in whose name it is proposed to assess the same, ten days' notice thereof by registered letter, addressed to him at his last known place of residence, fixing the time and place when objections in writing to such proposed listing and assessment may be made. An appeal may be taken to the county court for the final action of the treasurer within ten days, by giving notice thereof in writing and filing an appeal bond, as in cases appealed from the board of county commissioners to the district court. History. L. 1909, p. 626. McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778; Weatherford Milling Co. v. Duncan, 42 Okla. 242, 140 Pac. 1184; In re Duncan, 43 Okla. 691, 144 Pac. 374; Atchison & Topeka R. Co. v. Hunter, 44 Okla. 592, 145 Pac. 802; Osage & Oklahoma Co. v. Millard, 45 Okla. 334, 145 Pac. 797; In re Benedictine Fathers of Sacred Heart, 45 Okla. 358, 145 Pac. 494; State v. Chickasha Cotton Oil Co., 45 Okla. 472, 146 Pac. 433; McAlester Trust Co. v. Watson, 45 Okla. 607, 146 Pac. 586; In re Stewart Bros., 155 Pac. 1124; Rogers v. Duncan, 156 Pac. 678; Houser v. Poffenberger, 157 Pac. 1050; J. W. Wolverton Hardware Co. v. Porter, 160 Pac. 906; Perry v. Carson, 161 Pac. 175; Grady County v. Chickasha Cotton Oil Co., 164 Pac. 457. Appeal from County to Supreme Court. (389) Article 11, chapter 72, of the Revised Laws of Oklahoma 1910, is hereby amended by adding after section 7449 a new section, to be numbered section 7449 (a), and to read as follows: "Section 7449 (a). Upon an appeal being taken to the county court as provided in section 7449, the county court shall give precedence to the same and shall try and determine the same within thirty days in the manner provided for trial of civil cases, except that no jury shall be allowed. Within sixty days from the final judgment of the county court, appeal may be taken by either party to the Supreme Court of the State as other appeals are taken." History. L. 1915, Chap. 189, Sec. 1, p. 316; effective April 2, 1915. Section 255. Assessment of Old Taxes-Limitation. (Section 7450, Revised Laws of Oklahoma 1910.) (390) Property that has been omitted from assessment since November 16, 1907, shall be listed and assessed for each year that it has been omitted and charged with the levy for that year: Provided, that no property shall be assessed for any taxes for any year prior to November 16, 1907. History. L. 1909, p. 626. McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778; Houser v. Poffenberger, 157 Pac. 1050; Perry v. Carson, 161 Pac. 175; Southern National Bank of Wynnewood v. Wallace, 164 Pac. 461. Section 256. Levy Payable at Once-Interest, Penalties and Lien. (Section 7451, Revised Laws of Oklahoma 1910.) (391) All taxes levied under the provisions of this article shall become payable immediately, and shall be entered upon the tax roll, and shall bear interest and penalties at the same rate as provided by existing laws, and shall become a lien on the property of the person liable for the payment thereof in the same manner and to the same extent as in the case of taxes levied under existing laws. History. L. 1907-8, p. 729; effective May 29, 1908. McNeal v. Ritterbusch, 29 Okla. 223, 116 Pac. 778; Houser v. Poffenberger, 157 Pac. 1050; Perry v. Carson, 161 Pac. 175. |