LOTS

In the city (town or village) of

described according to

the map thereof in the office of the county auditor of said

SEC. 24. The board of county commissioners of each county shall, at its term in May in each year, examine the assessment roll of its county, and shall have power to correct the same, make alterations in the description of lands or other property upon such roll, when it shall be necessary to render such description conformable to the requirements of this chapter, and may make any other alterations or corrections in such roll as it shall deem necessary to make the same conform to the requirements of this chapter.

SEC. 25. The board of county commissioners of each county shall, at its term in May in each year, estimate and determine the amount of money to be raised in such county for county purposes, and apportion such amount, together with the amount

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of Territorial and school tax required by law to be raised in its county, according to the valuation of taxable property in the county for a year, and such determination shall be entered at large in its records.

SEC. 26. For the purpose of raising a revenue for county purposes, the county commissioners of each county in the Territory shall, at its term in May in each year, levy a tax on all taxable property in its county, which tax shall be sufficient in amount to defray the expenses of the county: Provided, The county tax shall not exceed eight mills on every dollar's worth of taxable property in the county for any one year.

SEC. 27. That the annual tax hereafter to be levied in this Territory to defray the current expenses of the Territory, shall be four mills on the dollar of all taxable property, and a poll tax of two dollars shall be assessed on and paid by each and every male inhabitant of the county over twenty-one and under fifty years of age, the same to be applied to county purposes.

SEC. 28. Within twenty days after the assessment roll of any county has been examined, corrected and approved by the county commissioners, the county auditor shall transmit to the Territorial auditor a certified copy thereof under the seal of his office.

SEC. 29. It shall be the duty of the Territorial auditor on receiving such copies of the assessment rolls, to estimate the amount of tax to be collected in each county for Territorial purposes, and make a statement thereof and carefully preserve the same in his office; and he shall also deliver a certified copy of such statement to the Territorial treasurer, who shall record the same in a book kept for that purpose, and the Territorial treasurer shall also charge the respective counties with the amount of tax so ascertained to be raised in each.

SEC. 30. The county auditor shall, within fifteen days after the adjournment of the May session of the board of county commissioners, estimate the amount of taxes due on the valua– tion of property in his county, and shall make out a duplicate assessment roll which shall contain in addition thereto, columns

showing the amount of the Territorial, school and county tax, and the total amount of each column of valuation, and shall deliver a copy of such roll to the county treasurer and charge such treasurer with the amount of such taxes.

SEC. 31. All persons liable to taxation may, before the first day of January in each year, pay their taxes to the county treasurer; county orders shall be received in payment of county taxes to an amount not exceeding such tax, and the treasurer, sheriff or tax collector be and he is hereby authorized to give credit upon the back of county orders, which amount shall be deducted from the original order thereafter, and said treasurer, sheriff or tax collector shall keep a correct account of all credits made and present the same to the county commissioners in his annual settlement with them. Such county treasurer shall give a receipt for the payment of taxes if required, therein describing the lands or town lots, or specifying the amount of personal property on which the sum is paid, and shall note on his roll the payment. thereof, and shall be entitled to retain two per cent. upon all moneys received and two per cent. on all moneys paid out, as his fees, which shall be deducted from the gross amounts collected in kind.

SEC. 32. The county treasurer shall, within ten days after the expiration of the time allowed for the payment of taxes, make out a schedule of unpaid taxes, in form of a duplicate assessment roll, verified by affidavit, and deliver the same to the county auditor, who shall add ten per cent. to the amount of such unpaid taxes, and forthwith issue a transcript of such schedule, with the ten per cent. added to such taxes, with a warrant attached thereto in the name of the United States, under his hand and seal of the board of county commissioners, to the sheriff of the county, commanding him to collect the taxes charged in such transcript, by demanding payment of the persons chargeable therein, and making sale of the goods and chattels and other personal property of such persons if necessary, and to return the same to such auditor on or before the first of May next ensuing thereafter, and such auditor shall charge such

sheriff with the amount of money to be collected in such transcript.

SEC. 33. The sheriff shall proceed to call once on each person named in the transcript, if he can be found in the county, and collect the taxes charged as provided in this act, and if net then paid or the person be not found, shall levy the same on the goods and chattels and other personal property of such person, and give six days notice of the time and place of sale and the property to be sold, by posting up advertisements in four public places in the county, and sell the same at public auction, and if such property shall sell for more than the taxes, cost and damages, the surplus shall be paid to the owner thereof, and such sheriff shall receive the ten per cent. added to the tax by the county auditor for fees of collection, and in case of sale, his usual fees for sales of property on execution: Provided, That any person, before sale of his property, may pay all taxes, percentage and costs, and stop such sale.

SEC. 34. The sheriff shall pay to the county treasurer the amount of money collected by him from time to time, as often as once a month, and before the return day of such transcript, and shall take his receipt therefor, and shall return to the auditor with his transcript and warrant, on or before the first Monday of May ensuing, a delinquent list of all taxes remaining unpaid, setting down such as are due and unpaid on lands or city or town lots, with a proper description thereof, and such as are due and unpaid by any person on personal property, verified by affidavit, and shall, on settlement with such auditor, be allowed the amount of receipts given to him by the county treasurer and the amount of taxes returned by him delinquent to such auditor, and the ten per cent. allowed him by law for collection.

SEC. 35. From the date of the sheriff's return, all taxes unpaid are delinquent and shall draw interest at the rate of twentyfive per cent. per annum, and taxes on lands, city or town lots, steamboats and other vessels are hereby made a perpetual lien thereupon against all persons.

SEC. 36. The county auditor shall, within twenty days, make

out two lists of such lands, city and town lots returned as delinquent, with the amount of taxes due thereon, and deliver one list to the county sheriff, who shall advertise such list in some newspaper in the county, or if there be no such newspaper in the county, then in some newspaper of general circulation in the Territory, for three weeks successively before the fourth Monday in July, and shall also post such list in six public places in his county, for three weeks before said fourth Monday in July, and shall proceed to sell at public auction to the highest bidder, on the fourth Monday in July, between the hours of ten o'clock A. M. and five o'clock P. M., at the county seat, all delinquent. lands and city and town lots on which the unpaid tax and accruing interest and costs shall not have been paid before such time, and shall continue such sale from day to day until all such lands and town lots shall be sold, or shall have been twice offered for sale, and the sheriff shall receive five per cent. of all such sales as his fees therefor.

SEC. 37. When any lands or town lots cannot be sold for the amount of taxes, interest and charges thereon, such lands and town lots shall be passed over and reoffered for sale before the close of such sale, and if the same cannot be then sold for the amount, such lands and town lots shall be purchased by the county treasurer for the amount due thereon as county prop⚫erty.

SEC. 38. The county treasurer shall, on the payment to him within forty-eight hours of the amount bid on any land, city or town lots, make out a certificate of purchase of such land or lot, in the name of the Territory of Washington, signed by such treasurer in his official name, to such purchaser, which shall be held to convey all right, title and interest of the person in whose name such land or town lots shall have been taxed, except as hereinafter provided; and when such payment shall not be made within forty-eight hours, such lands and town lots shall be considered as sold to the county. The county treasurer shall be entitled to a fee of two dollars for every such certificate of purchase, and any number of tracts of land or lots may be included