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prepared, as that each individual who may have paid such general state tax assessed against him by such board of supervisors within and for their said counties respectively, or any part thereof, shall be duly credited therefor as in full or in part (as the case may be) of his part of the said general state tax hereby required to be assessed, levied and paid over. And to the end that the said county commissioners may the more accurately and expeditiously give effect to this provision, it is hereby made the duty of the county treasurers respectively, and of the several township collectors in whose custody the several tax lists and warrants of collection may happen to be, to exhibit the same without delay to the said county commissioners in board assembled, when so required by the county commissioners. . Sec. 8. And inasmuch as in the counties in which such general Commissionstate tax may have been assessed, levied and collected upon the tain amount warrants of said supervisors at their sessions in October last, the unpaid taxes, sum thereof paid over to the state treasurer, or otherwise account-documents ed for according to law, may fall short of the full quota by this te act required to be apportioned to such counties respectively, but audi yet having a sum which, when apportioned to the individuals in such counties chargeable therewith, so small as to render the collection thereof inconvenient and expensive, and insomuch as there may nevertheless remain outstanding and unpaid, arrears of county and township taxes, and interest accrued thereon and charged upon real estate in such counties, which, if now collected, would, in addition to such general state taxes so as aforesaid assessed and collected by the warrants of said supervisors at their session in October last issued, be of sufficient amount to pay the whole of the quota by this act required to be apportioned to such counties respectively; therefore,

Be it further enacted, That in all such cases it shall be competent for the county commissioners of such counties respectively to ascertain the amount in their said counties respectively, of such arrears of county and township taxes unpaid and charged as aforesaid upon real estate therein, by reason of any prior assessment thereof, during any previous year or years ; and upon such ascertainment, to order and direct the county treasurers respectively, to verify the same by documents, affidavits and certificates, similar, as near as may be, to those described and provided for in case of such general, county and township taxes hereafter to be

assessed, in and by the third section of the fifth chaptor of the fifth title of part first of the revised code; and such documents being made out and authenticated as aforesaid, to transmit without delay, to the auditor general, whereupon such proceedings shall be had by the said auditor general and the state treasurer, (and by such other of the officers of this state as may by law be charged with any duties in like cases) as by the creation and sale of certificates of state stock, to obtain thereon the moneys required to complete the payment of the full amount of the quota respectively apportioned to such counties by the provisions of this act : Provided, That such certificates of state stock, shall be of like tenor, authenticated in like manner, bearing like interest, payable at like periods, and disposed of under like provisions, conditions and guards, as near as may be, as are provided in and by said chapter five, title five, part first of the revised code; and the clear proceeds of such certificates of state stock, and of the sale thereof, being applied and paid over as aforesaid, shall be placed to the credit of such counties respectively: Provided, That the stock authorized to be sold by the provisions of the twenty-fifth section of chapter five, title five, part one of the revised státutes, shall never be made for less than par value, after paying all charges for commissions or other expenses, attending the sale of the same.

Sec. 9. Each overseer of highways in the several townships in this state for the year eighteen hundred and thirty-eight, where the usual returns have not been made to the commissioners, shall, on or before the first Monday of June next, make out and deliver to the clerk of his township an accurate description of each lot of land which was taxed on his list for the year one thousand eight hundred and thirty eight, on which the labor so taxed has not been performed nor commuted for, showing also, with said description, the number of days and parts of days' work which had been so taxed on each of said lots. And the said overseer, previous to delivering such statement, shall make and subscribe an affidavit thereon, before some justice of the peace, or other person authorized to administer oaths, stating therein, that he has not, upon diligent inquiry and attention thereto, been able to find any person or persons of whom he could collect the amount of said highway tax or taxes, or any goods or chattels on which he could lawfully levy and sell for said highway labor ; that the

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account thereof is just and true as delivered to him by the highway commissioners of his township, and that the said labor remains undone and unpaid for.

Sec. 10. It shall be the duty of the township clerk, on receiv- Township, ing the account of the overseers, as mentioned in the preceding ver certain section, to cause the same to be delivered forthwith to the clerk county clerk. of the county commissioners...

Sec. 11. It shall be the duty of the county commissioners, to County comcause the amount of such arrearages of labor to be assessed on assess arthe lands so returned by the overseers of highways, at the same highway latime that they are required by the first section of this act, to returned. assess the state, county and township taxes, for the year one thousand eight hundred and thirty-eight, and in the same manner, as near as may be, as is provided for in the third chapter of title six of part one of the revised statutes : Provided, That in all such counties as shall not be required to assess any further taxes, prior to the annual meeting of the county commissioners in and for the year eighteen hundred and thirty.nine, it shall be competent and lawful for the respective boards of county commissioners in such case, to provide for the raising and collection of said arrearages with the taxes for said year eighteen hundred and thirty-nine, in manner aforesaid.

Sec. 12. It shall be the duty of the several county treasurers County treaof this state, to collect all non-resident taxes assessed prior to the lect all unyear one thousand eight hundred and thirty-eight, and now due prior to remaining unpaid, in the same manner as if the laws under which said taxes were assessed, continued in force until after such collection; and for receiving and paying over into the state treasury, all such state taxes, and all general state taxes hereafter to be assessed, levied and collected, the said county treasurers respectively, shall be entitled to receive, in addition to the compensation provided for in and by the twenty-sixth section of chapter three of title three, part first of the revised statutes, one and one half per cent, and in that proportion, and which they shall deduct and retain from the moneys so by them respectively paid into the state treasury, as aforesaid..

Sec. 13. Whenever the treasurers, upon the order of the county when such commissioners of any of the counties of this state, shall present to be the auditor general the returns of all county taxes heretofore tor, nec. assessed and duly returned as taxes upon lands of non-residents,

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and yet remaining unpaid in said counties, with his affidavit thereunto attached, stating that it is positively necessary that the said county should realize the amount of said unpaid taxes, before the debts of said county can be paid, it shall be the duty of the said auditor general to receive said returns and act on them, and pay said county treasurers in the same manner as is provided for in chapter five of title five of part one of the revised statutes, the same as if said taxes had been levied and assessed since the passage of said revised statutes: Provided, That all such moneys, (the amount of such unpaid taxes,) being put to the credit of such county, shall be first applied to extinguish any sum, which, upon the books of the auditor general may appear to be due by such county to this state, and the balance only shall be paid over to

such county.

lå Sec. 14. That part of section thrce of chapter three of title five vised sta. Te of part one of the revised statutes, which requires the board of

county commissioners to assess the specific state tax on each merchant, tavern-keeper, and every other person, liable thereto, be and the same is hereby suspended, until the legislature shall hereafter authorize or direct the assessment and collection of specific taxes, for county or township purposes.

And that part of section three of chapter three of title five of part one of the revised statutes, which provides that a specific tax shall be assessed, by the county commissioners, shall be construed to apply to the county specific tax, as provided for in this section, and to all county specific taxes, at any time hereafter to be levied,

and not at any time to any state specific tax, Auditor to Sec. 15. It shall be the duty of the auditor general to cause a to be printed, sufficient number, as near as may be, of copies of this act, to be

printed immediately in pamphlet form, and sent without delay to the clerk of each county, whose duty it shall also be to distribute them, so that the commissioners and treasurers of each county, and the clerk, overseers of highways, and collector of each township shall have one copy each, to the end that this law be

promulgated, and its provisions fulfilled within the time required. Officer failing Sec. 16. If any of the officers mentioned in this act, shall, wilduties requir- fully or negligently fail to attend to the duties required of them

therein, they shall be subject to all the pains and penalties, as for similar offences are imposed and provided for in the revised statutes of this state.

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Sec. 17. And be it further enacted, That the treasurer of this Treasurer to state be, and he is hereby directed, to pass to the credit of the state of state, eighty thousand dollars of the money, being part of the sur-surp. plus revenue of the United States, apportioned and paid over to this state by the said United States, which, by an act approved March twenty-second, one thousand eight hundred and thirtyseven, said treasurer was directed to pass to the credit of the fund of internal improvement ; and that the same, when so placed to the credit of the state, be subject to be drawn out according to law, to defray the current expenses of the state.

Sec. 18. And it shall be the duty of the auditor general, after Auditor to the proper returns of the taxable property in the several counties state tax or a in this state, and the valuations thereof, upon the assessments dollar. thereof, for the year eighteen hundred and thirty-nine, shall have been duly made to him, to apportion to and for each of the counties of this state, a general state tax; and the quota of each county shall be established upon the basis or ratio of two mills upon the dollar, upon all taxable property so assessed, valued and returned to him ; and until the legislature shall otherwise by law direct, there shall be assessed, levied and collected, annually and every year, a general state tax, apportioned to and amongst the said several counties, upon the same basis or ratio of two mills upon the dollar, and in that proportion, upon the returns of all the valuations of each year, of all the taxable property therein.

Sec. 19. All assessments and collections of taxes for either of certain state said years, one thousand eight hundred and thirty-six, or one ted, &c. thousand eight hundred and thirty-seven, for or on account of a state tax, for those years, or either of them, and not paid over to said state treasurer, or credited as in this act provided, to such countyor counties respectively, are hereby remitted, released and transferred to the counties respectively, within or for which the same were assessed ; and the county commissioners for said counties respectively, are hereby authorized to finish the collec- County com tion thereof, if partially collected only, and cause the same to be m paid over to the county treasurers respectively, for the use of such counties respectively.

And furthermore, it shall be the duty of the county treasurers County trearespectively, to account with the county commissioners respec- count to tively, for all such parts thereof, as they may respectively have ers therefor. received, or may hereafter receive, accordingly. And should

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