pay over

what has

been collected, and give additional bond.

Collector to August next: Provided, nevertheless, That the several collectors of such tax or taxes do forthwith pay over so much and such of said taxes as may have been collected by such collectors parts respectively, to the proper persons to whom respectively they are payable: And provided also, That immediately after such collectors shall have been notified of the passing of this act, such collectors shall respectively enter into additional bond, with sufficient surety, in the manner and of the tenor required by law in such cases, to be approved of and accepted by the proper authority or authorities, conditioned as in other cases, except that the time in the condition of said bonds mentioned and defined, for the collection and payment over of said tax or taxes, be extended according to the provisions of this section; but nothing in this section contained, shall be so construed as to absolve such collectors as may heretofore have received such warrants, nor their sureties, from liability, upon such bonds, as may have been entered into as aforesaid, unless such additional bond, with surety to be approved of as aforesaid, be entered into and given as in this section is provided; and nothing herein contained, shall be so construed, if such additional bond with surety be given as aforesaid, as to absolve such collector or collectors, nor his nor their surety or sureties, from the obligations by the said original bond or bonds imposed, so far as regards the sum or sums actually collected by such collector or collectors, and not paid over, as Warrant to in this section is required and provided for. And in the event that additional bond, with surety as aforesaid, satisfactory to the proper authorities, and in conformity with the provisions of this act, shall be duly executed and filed as aforesaid, then, and in every such case, the county treasurer of the proper county shall, upon the demand of any collector desiring to avail himself of the provisions of this act, subjoin to the warrant in the hands of such collector, for the collection of such tax or taxes, or endorse thereon in his own proper handwriting, his name and character of office, whereupon the same warrant shall have all the same validity and force in the law to authorize and direct the collection and payment over of such tax or taxes then as aforesaid remaining uncollected, within the times respectively herein limited, as if the same warrant had been issued by competent authority, and according to the provisions of law in like cases, and for the collection of taxes missioners to legally assessed. And if any collector, having charge of the collector. collection of said last mentioned taxes, shall refuse or neglect to

be endorsed by county

treasurer.

When com

appoint new

give such additional bond, with surety as aforesaid, the said commissioners may appoint any other person to perform the service, who will give such bond with surety.

And inasmuch as authentic returns, exhibiting the amount of taxable property in the several counties of this state, as the same was assessed and valued in and for the year one thousand eight hundred and thirty-eight, have not been made by all the counties. of this state, to the auditor general; by reason whereof, no certain and equal apportionment could be made, by the said auditor general, of a state tax for said year; therefore,

to transmit

Sec. 3. Be it further enacted, That it shall the duty of the county clerk of each county, to transmit to the auditor general without unnecessary delay, as an abstract from the records of the County clerk board of supervisors of the county, a true and accurate statement abstract of of the aggregate valuation of all taxable property, made and duly taxable returned, by the several township assessors, for the year one thou. 1838. sand eight hundred and thirty-eight, to such board of supervisors.

valuation of

property for

And if in any case all such assessment rolls do not remain in the custody of said county clerk, or of the county commissioners, nor any authentic record or abstract thereof, it shall be the duty of said county clerk, and he is hereby authorized and required, forthwith to demand and obtain the same roll or rolls of the clerk of the late board of supervisors, or of any other person or county officer, who may have custody thereof, or of any of them, any record or abstract thereof appertaining to the county. And in default of other authentic document concerning the same matter, and containing a statement of the necessary facts, then such county clerk shall demand and obtain the corrected duplicate or duplicates of such roll or rolls deposited with or in the custody of the township clerk or clerks. And if by reason of absence or sickness, or any In case of other cause, any of said county clerks should fail to perform the dent of com duties or any of the duties, by this act imposed upon him, then it shall be the duty of the president, or chairman of the county commissioners of the proper county, to do and perform the same; and in his default for any cause, then it shall be the duty of the county treasurer of the proper county, to do and perform the

same.

failure, presi

missioners to

transmit.

eral to

Sec. 4. And so soon as the said auditor general shall have Auditor genobtained the abstracts aforesaid, he shall proceed to apportion charge to and charge to each of the counties of this state, its proper quota its quota of

each county

tax.

Division of township by

of a state tax, to be assessed upon the basis of said abstracts and valuations respectively, of all the taxable property so as aforesaid enumerated, valued and returned, by the said township assessors, for and during said year one thousand eight hundred and thirtyeight, (compared and equalized as aforesaid;) which tax and apportionment shall be computed at the rate of two mills upon every dollar of such valuation; and if from any cause whatsoever, any of said abstracts from any of said counties should not be, or should not have been transmitted to and received by said auditor general on or before the third Monday of May, then and in such case, it shall be the duty of said auditor general to take and substitute, in the case of such defaulting county, any abstract or other official return by him next before received for the year one thousand eight hundred and thirty-seven, and in case no such returns shall be received for the years one thousand eight hundred and thirty-eight or thirty-seven, then, in that case, it shall be the duty of the auditor general to obtain an abstract from the assessments made in such defaulting county for the year one thousand eight hundred and thirty-nine, and to proceed to apportion the state tax for that county according to the provisions of this act: Provided, however, That in case such apportionment shall be made from the returns for one thousand eight hundred and thirty-nine, no per centage shall be added.

Sec. 5. And insomuch as it may in some cases have occurred organization that the boundary line or lines of one or more of the newly ty, not to af- organized counties of this state, may have dissected an organized

of any coun

fect assess

ment.

township, including a part or parts thereof in such newly orga nized county, and leaving other part or parts thereof in some other unorganized county, wherein, nevertheless, assessors for the whole township may have duly returned their assessments and valuations, thus giving occasion to doubt of the legality of such assessment, returns and valuations; therefore, to remove such doubts, it is hereby declared and enacted, that henceforth all such assessments and returns, otherwise free from just exception, shall be deemed and taken, for all the purposes of this act, of full force and virtue and all warrants for collecting the state taxes herein provided for, otherwise free of just exception, shall be deemed and taken to be valid and effectual in the law.

And whereas, doubts have existed as to the valid force of the act entitled "An act amendatory to the acts herein recited, and

66

to provide for defraying the public and necessary charges for state, county, and township purposes," approved March twentyone, eighteen hundred and thirty-six; and especially of the second section thereof, after the passing of the act entitled "An act to extend the time for collection and payment of certain taxes therein named," approved January thirty-first, 1837; and the act entitled "An act to amend an act entitled 'An act amendatory to the acts herein recited, and to provide for defraying the public and necessary charges for state, county and township purposes,' approved March twenty-first, eighteen hundred and thirty-seven; and whereas, notwithstanding said doubts, a tax of two and one half mills upon each dollar of the value of all taxable property, within many of the counties of this state, (as the same property was assessed and valued, for the year eighteen hundred and thirtysix,) has been assessed, collected, and paid over to the state treasurer; and a state tax of one and one half mills has been also assessed, collected and paid over to said state treasurer within many of the counties, upon the taxable property in said counties, as the same taxable property was assessed and valued by the proper assessors for the year eighteen hundred and thirtyseven; while in others of the counties of this state, such state tax, for one or both of said years, has not been assessed and collected, or if assessed and collected, has not, in all cases, been paid over to said state treasurer; and whereas, it is just and equitable that the public burthens in this state should be borne equally by all the respective counties, in proportion to the estimated value of taxable property therein: therefore,

open account

ties relative

paid in '36

Sec. 6. Be it further enacted, That the auditor general of this Auditor 'to state be and he is hereby directed to open and state an account with counwith each of the counties of this state, wherein credit shall be to state taxes given to such of them respectively for the sum of all state taxes, and '37. assessed and collected for or upon valuations and returns of taxable property, made during either of said years eighteen hundred and thirty-six or eighteen hundred and thirty-seven, as may have been actually paid over, or properly accounted for to the state treasurer, as aforesaid, by any of said counties, or by the proper officer or officers thereof respectively, and interest thereon, from the time or times when such payment or payments to said state treasurer may have been made, or the same in case of nonresidents properly returned or accounted for to said state trea

surer.

Amount paid to be deducted from taxes

of 1838.

State tax for

'38 collected

ty to be

credited.

Whereupon, and after said auditor general shall have computed, apportioned and established the quota of each county of the tax for eighteen hundred and thirty-eight, (upon the basis of the assessors' returns of taxable property, made for and during said last mentioned year, or from such other data as hereinbefore provided for,) and before such apportionment and quota shall be notified as aforesaid to said county commissioners of the respective counties, by the said auditor general, for the purpose of collection, said auditor general shall deduct from the quota of each of the counties so having paid, or caused to be paid, such tax or taxes to said state treasurer, the amount, if any, so as aforesaid placed and remaining to the credit of such counties respectively, and the residue only of said apportionment and quota so as aforesaid established, after the deduction aforesaid shall be collected in such county or counties and paid over to the state treasurer, by said county or counties, or the proper officers thereof, according to the provisions of this act.

Sec. 7. And whereas, in some cases it may have happened in any coun- that the supervisors at their session in October last, may have assessed a general state tax to be levied and collected within their respective connties, and whereas it is just and equitable in all such cases, where such general state tax may have been actually collected, in part or in whole, upon the warrant of such supervisors, that the counties paying the same to the state treasurer, as well as individuals respectively paying the same, should be duly credited therefor, in just proportion: Therefore, be it further enacted, That in all cases in which the said supervisors of any of the counties of this state may have assessed at their said annual session in October last, such general state tax, and by their warrants caused the same or any part thereof to be collected and paid over to the said state treasurer, the said auditor general, in his account with such county or counties herein provided for, shall credit such county with the sum, so as aforesaid collected and paid over to the state treasurer, which sum, so paid over, shall be deemed and taken as in payment, or as in part payment, (as the case may Common be,) of the quota of such county. And furthermore, it shall be out a tax list, the duty of the county commissioners, upon the receipt by them of the statement by the auditor general of the quota apportioned paid by him. to their counties respectively, and of the stated amount aforesaid, so to adjust the tax lists and warrants of collection, by them to be

Commission

so as to credit

each indivi

dual with such tax