||ill on, and collected and paid over, and also the assessed not collected, and the reason why, if by removal or otherwise, and return the same with a full statement of all his pro-Shall repon u, ceedings, on or before the first Monday in November in Jc^Cou»£!b' each year to the Auditor of Public Accounts, whose duty it shall be to audit the same, and report thereon to theHi«dut>. Legislative Assembly if then in session, or upon tae first ensuing session. Sec. 5. If any person or persons shall refuse or neglectin ca»© ofrefu to pay the amount of tax arising as herein contemplatedj^^P^^ it shall be the duty of, the collector to enforce the paymentforce same, thereof, by executing property belonging to said person or persons, and selling the same at public auction to the highest bidder after ten days public notice of said sale: Provided, he shall in no case distress the widow and fath-Provist)-erless, or oppress the honest poor. Sec. 6. If any person or persons shall fail to give in a true report to the assessor and collector, of all taxable property owned by said person or persons according to the provisions of this act, or wilfully conceal from the assessor and collector any taxable property owned by him, her or them, or otherwise try to defraud the public treasury, shall, on conviction thereof, be liable to a fine not exceeding five hundred dollars, or the amount of money or el property so concealed at the discretion of the Court having jurisdiction. Sec. 7. The county Courts in their respective co.un-County tax. ties shall assess a county tax not to exceed one per cent for county purposes, and a road tax to be applied on pub-Roa tax# lie roads, not to exceed one half of one per cent upon all taxable property in each county/which shall be collectedRoporj~toco by the assessor and collector under the direction of thety court, county Court,.and paid into the county treasury, and make a full and concise report of the same to the clerk of the county Court at their discretion. Sec. 8. The assessors and collectors shall be reasonable compensation for assessing and' cdlecting taxes according to the discretion of the county Court in equal proportions for Territorial and county taxes, who shall receive his pay from the Territorial treasurer, for the collection of the Territorial tax, and from the county treasurer for the collecting of the county tax.