||The State of Deseret 199 AN ORDINANCE, appointing an Assessor and Collector, and assessing the County and State tax for the year 1851. Passed, January 6, 1851. Sec. 1. Be it ordained by the General Assembly of the State of Deseret, that a tax of two cents upon each dollar's worth of taxable property, in this State, be assessed and collected for the year 1851. Sec. 2. The Assessor and Collector is hereby authorized and required to collect all delinquent taxes. Sec. 3. All property and money not otherwise exempt by law being in said State, for the term of three months next preceding said assessment, shall be liable to taxes; and no merchant, or other person having goods or merchandize to sell, shall be permitted to offer the same for sale, without first securing the right, by paying the aforesaid assessment, without regard to the aforesaid specified term of three months. Sec. 4. Horace S. Eldredge, of Great Salt Lake City, is hereby appointed to assess and collect the taxes, for the State of Deseret, for the year 1851; and he is hereby required to make his returns to the Auditor of Public Accounts, on or before the first day of November next. Sec. 5. It shall be the duty of the Assessor and Collector, to carry out in separate columns, opposite their respective names, the road tax of each County, and deposit the same with the County Clerk of their respective Counties. JEDEDIAH M. GRANT, Speaker of the House of Representatives. HEBER C. KIMBALL, Speaker of the Senate. Approved, Jan. 9,1851, BRIGHAM YOUNG, Gov. Thomas Bullock, Clerk. AN ORDINANCE, granting Little Cottonwood: Kanyon, to Benjamin L. Clapp and Charles Drown. Passed, Jan. 7, 1851. Sec. 1. Be it ordained by the General Assembly of the State of Deseret, that the exclusive right to control the waters in Little Cottonwood Kanyon, is hereby granted to Benjamin L. Clapp and Charles Drown, for mill purposes. Sec. 2. Said Clapp and Drown are required to make and keep in good repair, a road into said Kanyon, to the acceptance of the State Commissioner of roads. Sec. 3. After said road has been accepted, they (the said Clapp and Drown) may charge not to exceed twenty-five cents per load, for wood and poles that may be taken from the Kanyon, over said road.