ritory a report from the County Auditor, together with a duplicate thereof, stating specifically the amount due the Territory from each particular source of revenue, the original of which shall be filed with the Auditor of the Territory, who shall enter upon the same, and also upon the duplicate, the cash paid to the Treasurer of the Territory, and also the commissions and mileage allowed to the County Treasurer for his payments. The County Treasurer shall file the duplicate report with the County Auditor of his county, whereupon the Auditor shall balance the Treasurer's account, and it shall be the duty of the Auditor to furnish the Treasurer with the report which such Treasurer is required to produce in making his settlement with the Territory. SEC. 88. And each County Treasurer shall, at the same time statement. of making his settlement, produce to the Auditor of the Territory the certified statement of the County Auditor of the amount allowed and paid to the Assessor, Tax Collector, and Auditor, as prescribed by this Act; and no County Treasurer shall be allowed to make any settlement with the Auditor of the Territory, or in any manner to release himself and bondsmen from liability for the full amount by him received, unless he produces to the Auditor the statements required by this section. To produce Allowance etc. SEC. 89. Whenever any allowance is made to any Assessor, to Assessor, Tax Collector, or Auditor, as in this Act provided, the Clerk of the Board of Commissioners shall certify the account so allowed to the Auditor, who shall draw his warrant on the County Treasurer for that part of the same which the county is required to pay, which shall be in proportion to the amount of taxes levied for Territorial and county purposes respectively; and the Auditor shall make a certified copy of the account, and indorse thereon the amount due from the Territory, and indorse on the account remaining in his office the same, and shall furnish such copy, with the indorsement thereon, to the County Treasurer, who shall pay out of the money belonging to the Territory the amount indorsed on such account to the Assessor, Tax Collector, or Auditor, and take his receipt thereon; and the Treasurer, on making his quarterly or semi-annual settlement, shall present with the Auditor's statement such copy of the account allowed by the Board to the Assessor, Tax Collector, or Auditor, indorsed and receipted as herein provided, and the Auditor shall allow him for the amount so paid. Penalty for using or loaning funds. SEC. 90. If any Tax Collector or County Treasurer shall, either directly or indirectly, use, loan, employ, or in any manner place out of his possession, otherwise than as on special deposit, any funds belonging to, or collected by, or paid to him for the use and benefit of either the Territory or of any county, he shall be guilty of a misdemeanor, and on conviction thereof, shall be forthwith removed from office, and shall also be punished by a fine in any sum not exceeding five thousand dollars, or imprisonment in the Territorial Prison for any time not exceeding one year, or by both such fine and imprisonment. The Treasurer, Tax Collector, Assessor, Auditor, Clerk of the Board of Equalization, and each member of such Board, shall each separately perform the duties required of him in his office, and shall not perform the duties of any two offices under this Act, except as provided by law; and any officer who shall at the same time perform the duties of any two offices in any manner connected with the public revenue, except in the manner expressly authorized by law, or any collecting or disbursing officer who shall refuse or neglect the performance of the duties required by this Act, shall be guilty of a misdemeanor, and on conviction thereof, shall be punished by imprisonment in the Territorial Prison not more than one year, and by a fine of not less than two hundred nor more than one thousand dollars, or by both such fine and imprisonment, and shall forthwith be removed from office. allowed Tax SEC. 91. The books, papers, and accounts of each officer, in Books open regard to the assessment or collection of taxes, or to the receiv- to inspection ing, auditing, or disbursing moneys collected for the use or benefit of the Territory or of any county, shall, at all times during office hours, when not necessarily in use by the officers, be open for any person whomsoever to inspect or copy, without any fee or charge. SEC. 92. The Collectors of Taxes in the counties of this Terri- Per centage tory shall be allowed for collecting all taxes, except poll taxes, Collectors. the following rates on all moneys collected and paid over by them in each fiscal year, commencing on the first Monday in May: Six per centum on the first ten thousand dollars; four per centum on all over ten thousand dollars and under twenty thousand dollars; three per centum on all over twenty thousand and under fifty thousand dollars; and two per centum on all sums over fifty thousand dollars. The Collector of Taxes shall also receive from the party one dollar for each business license sold, one half of which shall be paid to the County Auditor. The Assessor and his Deputies shall keep a correct account of the number of days they have been employed in the discharge of their official duties, and shall verify the same on oath before the Clerk of the Board of Commissioners, or other person qualified to administer oaths, and then shall present said account to the Board of Commissioners, who, if satisfied of the correctness of the same, shall allow it, and order payment to be made at the rate of eight dollars per day. All county officers who are required under this Act to copy any assessment roll or delinquent list, shall receive in payment for the same an amount to be allowed by the Board of Commissioners of the respective counties, not to exceed twenty-five cents per folio of one hundred words. The County Treasurer shall be allowed thirty cents per mile for travelling to and from the seat of government, to make his quarterly or semi-annual settlement. No County Treasurer shall be entitled to any per centage or compensation upon School Fund moneys. ment of SEC. 93. The amount allowed and paid out of the County ApportionTreasury to the Collectors of Taxes, Assessors, and Auditors, per centage. for services under this Act, shall be apportioned by the Auditor in proportion to the amount of Territorial tax, and charged to the Territory and county rateably, in said proportion, and a verified statement of the amount allowed by the Board of Commissioners to said officers shall entitle the Auditor to credit the County Treasurer with such amounts. SEC. 94. Whenever any Assessor, Collector, Auditor, Treasurer, or other officer upon whom any duties devolve under this neglect. Penalty for Act, or under any other Revenue Act of this Territory, shall wilfully neglect or refuse to perform any such duties, or shall perform them in a careless or incompetent manner, he shall be deemed guilty of a misdemeanor, and shall be removed from office in the manner prescribed by law; and when an issue of fact shall have been joined under any presentment made or proceeding commenced to remove such officer from his office, the Board of Commissioners (and in case such officer be a Commissioner, the Probate Judge) shall have power to suspend such Assessor, Collector, Auditor, Treasurer, District Attorney, or other officer, from his powers and duties under this Act, and under any other Revenue Act, and to appoint a competent person in his place, until the proper tribunal shall have either removed or acquitted such suspended officer; and any act on or about the revenue, or the assessment or the collection of taxes, or sale of property for the non-payment of taxes, performed by any such temporary officer, shall be as valid and of the same force and effect as if performed by the suspended officer; provided, however, that such appointee shall first qualify and give such bond, with sureties, for the faithful performance of the duties of such office, as may be required of persons elected thereto. Act construed. Annual SEC. 95. Nothing contained in this Act shall be construed so as to prohibit any county, city, or town; from levying and collecting general or special taxes, in accordance with the provisions of its charter or of any special Act. SEC. 96. Each Assessor, Tax Collector, District Attorney, settlement. and County Treasurer, shall, on the Saturday next preceding the first Monday in May in each year, attend at the office of the County Auditor, for the purpose of making a settlement with him on account of all transactions connected with the revenue for the year ending on that day; and each and every officer, whether Assessor, Tax Collector, District Attorney, Treasurer, or Auditor, on going out of office shall deliver to his successor in office all the public money, books, accounts, papers, and documents appertaining to his office and in his possession, taking a receipt therefor. Property may be seized for taxes. SEC. 97. That, for the purpose of collecting the revenue of the Territory, and preventing the evasion of the license laws now in force upon the general Statutes of this Territory, all billiard tables, bar fixtures, and furniture, belonging to or in use for the purpose of carrying on the business of any billiard, drinking saloon, restaurant, or eating house, are held liable for the amount due for the license tax assessed on the same; and it is hereby expressly provided, that, upon the failure of the parties keeping any such establishment, or exercising ownership therein, to pay the license of the same, in manner and form as provided by law, the Tax Collector of the county, town, or district where such establishment may be located, or properly authorized officer whose duty it shall be to enforce the collection of any such license, may seize any such billiard table, bar fixtures, saloon furniture, and such appurtenances, and shall proceed to sell, as upon execution at law, any such articles, or so much thereof as may be requisite for the payment of such tax or license as may be due and owing on account of the same. mines. SEC. 98. An annual tax of thirty cents upon each one hun- Tax on gross dred dollars value of all the gross proceeds or receipts of all proceeds of mines, mining claims, and mining interests in this Territory, of every description whatever, is hereby levied and directed collected and paid into the County Treasury of the proper county, four tenths for Territorial, and six tenths for county purposes. SEC. 99. The County Assessor of each county, by himself or his Deputy, shall, once every three months of each year, ascertain, by diligent inquiry, the names of all persons, corporations, associations, companies, or firms, owning, claiming, or working, or having the control of any mine or mines, or any share, stock, or interest whatever in any mine or mines within his county, and shall list all such names in alphabetical order, in a separate part of the assessment roll from other assessment entries, and shall, at the same time, make an assessment of the gross receipts and proceeds from each and all such mines, interest, stock, or share therein, to the corporations, associations, firms, companies, person or persons, owning, claiming, or working the same. Company to make SEC. 100. For the purpose of enabling such Assessor or his Deputy to make such assessment, he shall demand the necessary statement. statement, under oath or affirmation, from such person, and from the President, Cashier, Treasurer, or Managing Agent of each corporation, association, company, or firm, of the total amount received or produced from his or their mine or mines, interest, share, or stock, in such mine or mines, by the reduction of ores, sale of rock or quartz, or any material of value whatever, and from all other sources of every kind or character, during the three months next preceding the time of making such statement to the Assessor or his Deputy. Such Assessor, or his Deputy, shall then enter the total amount specified in such statement opposite the name of such person, firm, corporation, association, or company assessed. SEC. 101. If any person, officer, or Agent, shall neglect or Penalty for refuse, on request of such Assessor or his Deputy, to make such refusing. statement under his oath or affirmation, such Assessor or his Deputy shall make an estimate of the probable gross proceeds of such mine or mines, or such interest, stock, or share therein, for the year next preceding such refusal or neglect, and the value so affixed by such Assessor shall not be reduced by the Board of Equalization; provided, the assessment authorized to be made by the provisions of the next preceding section of this Act, shall be equalized, duplicated, and collected, in the same manner and time as other taxes are under the provisions of this Act. county SEC. 102. The gross proceeds from all mines or mining claims, To be or from all stock, shares, or interest therein, of every person, assessed in corporation, association, firm, or company, shall be assessed and where taxed in the county wherein the mine or mining claim is located. located. SEC. 103. The County Recorder of each county in this Terri- Oath retory, before he shall enter or allow satisfaction to be entered on quired that any mortgage or lien of record in his office, or record any re- been paid. lease of any mortgage or lien in his office, other than mortgages given to secure the purchase money of the property mortgaged, taxes have Foreclosure shall administer to the mortgagee or person holding such mortgage or lien, or his or her Agent or Attorney, the following oath or affirmation, which shall be reduced to writing by the Recorder at the foot or in the margin of the record of such mortgage or lien, subscribed by the party making the same: "I, do solemnly swear (or affirm) that all taxes for Territorial or county purposes assessed on the money or debt secured by this mortgage (or lien) have been paid;" for which affidavit the Recorder shall be allowed fifty cents; and if any person shall knowingly swear falsely in making such affidavit, he shall be deemed guilty of perjury, and punished accordingly; but if any County Recorder shall enter or permit to be entered satisfaction without making an entry of such affidavit, he shall be liable, on his official bond, to pay to the county the sum of five hundred dollars, which may be recovered by an action, which it shall be the duty of the Prosecuting or District Attorney to prosecute, and he shall have for such prosecution twenty-five per centum on the amount recovered. SEC. 104. Whenever any action shall be brought for the foreof mortgage. closure of any mortgage or lien mentioned in the next preceding section, a similar affidavit to that mentioned in said section shall be attached to the complaint in such action; and in case the same shall not have been attached at the commencement of the action, the Court in which the suit is pending, on motion of the defendant therein, shall make an order staying all proceedings in such action until such an affidavit shall have been filed, or proof made of the payment of such taxes, and it shall be the duty of the Court before entering a decree or judgment in any such case to require such affidavit or proof. SEC. 105. This Act shall take effect from and after its passage. Purposes How formed CHAP. CXXV.-An Act to provide for the Formation of Corporations for certain purposes. [Approved December 20, 1862.] Be it enacted, by the Governor and Legislative Assembly of the Territory of Nevada, as follows: SECTION 1. Corporations for manufacturing, mining, milling, ditching, mechanical, and chemical purposes, may be formed according to the provisions of this Act, such corporations and the members thereof being subject to all the conditions and liabilities herein imposed, and to none others. SEC. 2. Any three or more persons who may desire to form a company for any one or more of the purposes specified in the preceding section, may make, sign, and acknowledge, before some person competent to take the acknowledgment of deeds, and file and have recorded in the office of the County Clerk of the county in which the principal place of business of the company is intended to be located, and a duplicate thereof in the office of the Secretary of the Territory, a certificate in writing, in which shall be stated the corporate name of the company; the |