Chapter 53_page_085

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Title (1866) Acts, Resolutions and Memorials, Passed at the Several Annual Sessions of the Legislative Assembly of the Territory of Utah, 1866
Subject Law
Description (1866) The Fifteenth Legislature, 1865, passed an act to print the laws as prepared and reported by the Joint Committee on Revision and Compilation, including laws of the current session. No 1865 session law was printed because these acts were incorporated into the 1866 compilation.
Publisher Legislative Assemblye of the State of Utah
Date 1866
Type Text
Format image/jpeg
Digitization Specifications Photocopies scanned with Epson Expression 1640 XL and saved as 400 ppi uncompressed TIFF's. Display JPEG's created in PhotoshopCS at 800 x 1125 ppi
Identifier KFU30 1866 .A193
Language eng
Rights Management Digital image copyright 2005, S.J. Quinney College of Law. All rights reserved
Holding Institution S.J. Quinney College of Law, The University of Utah, South 1400 East, Salt Lake City, UT
Source Physical Dimensions 15 cm x 23.5cm
Metadata Cataloger Kelly Taylor
Scanning Technician Amanda Wilson
ARK ark:/87278/s6w37x2b
Setname uu_law_uschs
Date Created 2005-11-15
Date Modified 2006-01-25
ID 717212
Reference URL

Page Metadata

Title Chapter 53_page_085
Description LAWS OF UTAH. 85 able him to complete the tist-esatnent in the most uniform manner and in the shortest time; and to aid him therein may, when necessary, leave with any person, at the residence of the person to be assessed, a copy of the aforesaid heading, with the name of the person required to fill it and a reasonably date on or before which it must be returned written on the back thereof; and any person furnished with said list must comply vvitii its requirements. Sec. 6.-The Assessor and Collector shall annually present the tax list to the County Court at its June ses-sion; and all complaints or error in the assessment may be presented to the Court-during mid session, when they shall be examined and adjudicated: Provided, than any person desirous of moving his property out of the county, before the proper time for adjudication of such cases, may give notice to the Probate Judge ofsaid county, who may immediately cause a special term, if required, of the Court to be held, and shall adjudicate ail.such cases as may be presented. Sec. 7.. Immediately after the adjournment of the June session, the Clerk of the Court shall write upon the head of the tax list the Territorial and County rate per cent, for tha"1; year, and set each person's amount of the Territorial and County tax in the proper columns opposite his name, and furnish it to the Assessor and Collector, and inform the Territorial Treasurer and the Auditor of Public Accounts of the total amount of the Territorial tux, the name of the Assessor and Collector and the amount allowed for his services, which must be paid by the Territory and County, in proportion to their share of tax'es; aud safely file the original list with the office recbvda. Seg. S.-When the Assessor and Collector receives the tax list, he shall immediately proceed to collect the same, by requiring of each tax-payer his amountof tax,and shall i)ay the part collected for the County to the County Treasurer once a month, or oftener if required by the County Court; aud the part collected for the Territory to the Territorial Treasurer, quarter yearly or oftener if required by said Treasurer; and. take receipts for all payments. It shall be the duty of and the Territorial Treasurer may instruct the County Court to audit the Assessor's and Collector's books, and compare the same with the Auditor's receipts which he may have received; and in all cases of neglect or refusal on the part of the Assessor and Collector to pay over to the Treasurers the taxes collected a.s provided in this section, the County Court is hereby authorized aud required to proceed against him in a civil suit on his bonds, and he shallbe liable to endictment for embezzlement and, upon conviction thereof, shall be punished by fine in any sum not exceeding twice the amount of the sum so embezzled, or be imprisoned not exceeding five years at daily hard labor, (provided ¦ such labor shall be performed by ball and chain attached, whenever the jailor deems it necessary, or both at the discretion of the court haviwg jurisdiction.) The proceeds of such fines to be equally divided between the Territorial and County Treasuries. Seq. 9.-It shall be the duty of the Auditor of Public Accounts and the Clerks of the County Courts to keep an account with the Assessors and Colllectors, debiting each Collector with the amount of tax, and crediting him with amounts paid in, the amount remitted by the Courts and the compensation allowed for his services. Seo. 10.-In case any person neglect or refuse to pay his tax when required, the Assessor and Collector is hereby required and empowered to take and sell enough taxable property belonging to the delinquent to pay his tax and the costs of collection. Said property shall be sold to the highest bidder at public sale, after at least six days' public notice shall have been given of the time, place of sale and kind of property to be sold: Provided, proceedings may be staid at any time by the delinquent paying his tax and the amount of costs already accrued. Auditors' warrants shall be received on Territorial taxes, and County orders on County taxes in the respective counties. Seo. 11.-If necessary, the Assessor and Collector may appoint a Deputy or Dep uties to assist him in thedischarge of his duties, for whose official acts and compensations he shall be responsible; and the Assessors and Collectors and their Deputies are hereby empowered to administer oaths, when necessary in the assessment of property, and may require any person to give a statement of his property under oath. Seo. 12.-If at any time after an assessment has been made, it shall appear that any person has undervalued or has not given in a correct statement of his taxable property, the Assessor and Collector is hereby authorized to assess and collect a tax on said property at double the rates per cent, on the current year, fifty per cent, of the penalty to be retained for the benefit of the Assessor and Collector, the balance to be paid over as ether taxes to the Territorial and County Treasurer: Provided, that if any Collector, by undue means, shall seek to obtain the fifty per cent, herein provided for, he shall be liable to a suit on his bonds for double the amount of the damage done to any individual thereby. Seo. 13.-When the public good of any county or any portion thereof requires an expenditure exceeding its revenue, the County Court may, at any general or spe-
Format image/jpeg
Identifier 092_Chapter 53_page_085.jpg
Source Original Book: Acts, Resolutions and Memorials, Passed at the Several Annual Sessions of the Legislative Assembly of the Territory of Utah, 1866
Setname uu_law_uschs
Date Created 2005-11-15
Date Modified 2005-11-15
ID 717046
Reference URL