||162 May appoint deputies and administer oaths. Duty of, in case property is undervalued. Duty of county court when additional revenue is required. COMPILED LAWS OF UTAH. the assessor and collector, or his deputies 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, and said assessor and collector, or his deputies, shall be entitled to the same fees as sheriffs and constables are, for like services: 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, (l) (354.) Sec. 11. If necessary, the assessor and collector may appoint a deputy or deputies to assist him in the discharge 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. (355.) Sec. 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 percent, of the penalty to be retained for the benefit of the assessor and collector, the balance to be paid over as other 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. (356.) Sec. 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 special 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 provi- (I) As amended Feb. 19,1869.