||COMPILED LAWS OF UTAH. 163 ded for Territorial and connty taxes. Said election shall be held and conducted and returns made in the manner prescribed in an act regulating elections, approved January 3, 1853. (357.) Sec. 14. The county court shall during; its June to hear and v ' "> ~- examine session examine the tax list and hear complaints for errors errors in \ assessment. 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, furnishing him the amount and name of said person's tax remitted 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 Ms discretion, (l) (358.) Sec. 15. The assessors and collectors in their res- to establish pective counties, shall establish an office at the county seat, SStofetof1™ and shall give public notice of the time and place that they will be in attendance to receive taxes, by publishing the same in some newspaper having general circulation in the county, or by posting up the same in one or more public places in each precinct, immediately after receiving the tax list, 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 first day of November, (l) (359.) Sec. 16. Property belonging to the United States, what property this Territory, or any county, city, or town thereof, to liter- n° ary, 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 (1) As provided by act of Feb. 19,1869.