||86 LAWS OF UTAH. cial election, after at least twenty days' public notice has been given, submit to the tax-payers of the County or portion thereof, for their approval or disapproval, the object of such expenditure, the amount required, and the rate per cent, necessary to raise the amount; and if, upon counting the votes, it shall appear that two-thirds* of the votes polled shall be in the affirmative, the County Court may proceed to assess and collect the same in the manner heretofore provided for Territorial and County taxes. Said election shall be held and conducted and returns made in the manner prescribed in an act regulating elections, approved Jan. 3,1853. Sec. 14'.-The County Court shall during its June session examine the tax list and hear complaints for errors in assessment; and if, in their judgment, all or part of any person's taxes ought to be remitted, the Clerk of the County^Court shall write the word remitted against such person's name, with the amount of the remittance, all or in part; and when the examination of the list is completed, the Clerk of the Court shall forthwith report, to the Territorial Treasurer and the Auditor of Public Accounts the amount of the Territorial taxes remitted; and said Court at its September session shall again examine said tax list and hear petitions for remittances, and proceed as at the June session in regard to remittances, and, on or before the thirtieth day of November, in each year, the Assessor and Collector shall settle with the Auditor of Public Accounts, and shall pay over to the Territorial Treasurer all delinquent taxes due to the Territory; and the Assessor and Collector is hereby empowered to collect such delinquent taxes for his own benefit: Provided, that the Treasurer may extend to the Assessor and Collector, the time for payment of such delinquencies, at his discretion. Sec. 15.-The Assessors and Collectors in their respective counties shall establish an office at the county seat, and shall give public notice of the time and pLace that they will be in attendance to receive tax^.a; and it shall be the duty of every person owing taxes to pay the same at the office of the Assessor and Collector, on or ' before the thirtieth day of November. Sec. 16.-Property belonging to the United States, this Territory, or any county, city, or town thereof, to literary, scientific and benevolent institutions, when used for those purposes, buildings for worship and the grounds and materials and appurtenances thereto belonging, to insane or idiotic persons to the value of one thousand dollars, private libraries, burial grounds and monuments for the dead sire exempt from taxation. Sec. 17.-If any tax-payer or Assessor and Collector shall wilfully neglect-or refuse to comply with any requisition of this act he shall, upon conviction, for each offense be liable to a fine not exceeding one hundred dollars, at the discretion of the Court having jurisdiction. Sec. 18.-'Be it further enacted that au act prescribing the manner nf assessing and collecting Territorial and County Taxes, approved Jan. 7, 1854, au<i rlie amendments to the same in the second section of au Act in relation to the compilation and revision of the laws and resolutions in force in Utah Territory, and embodying certain amendments, approved Jan. 16, 1862, and an act in relation to Territorial, County, City and School taxes, approved Jan. 22, 1864, are hereby repealed. Approved January 20, 1865. CHAPTEE LIV. An ACT regulating the passing and meeting of teams on the public higJnvays. Sec. 1.-Be it enacted by the Governor and Legislative Assembly of the Territory of Utah: That whenever it is necessary for a fast traveling team to pass a slower one, it shall be the duty of the teamster of the slow team to give the other a convenient opportunity to do so, if it can be done without endangering his own. Sec. 2.-Whenever teams of any kind meet, each shall turn to the right, so as to give the other half of the traveled part of the road, wbunever it can be done with safety. • . Sec. 3.-Any person neglecting to conform to the provisions of this act shall be liable to pay all damage accruing therefrom, and be fined not exceeding one hundred dollars. Approved March 3,1852.