In case of refusal

or neglect to list property, assessor to proceed.

Precinct assessors to meet to

ments.

SEC. 25. In every case where a person required to list property for himself or in behalf of another, shall neglect or refuse to list the same, the assessor shall proceed as directed in section nine of this act, and in the return of personal property, opposite the name of such person, he shall write the words "by the assessor," when the list was made by himself, together with the words "absent' or "sick," or the words "refused to list" or "refused to swear," or such other words as will express the cause why the person required to make the list, did not make it; and a neglect to make it shall be taken as a refusal.

SEC. 26. The precinct assessors of each county shall equalize assess meet at the office of the county clerk, on the first Monday in April of each year, for the purpose of equalizing the assessments, and shall return their lists to the county clerk on or before the second Monday of the same month.

Commissioners

to constitute

Equalization.
Shall meet third

SEC. 27. The county commissioners of each county county board of shall constitute a board of equalization for the county, and said board, or any two of them, shall hold a session of at Monday in April, least three days at the county seat, commencing on the annually. third Monday of April of each year, for the purpose of correcting the assessment roll in their county, and during the sitting of said board, any person feeling aggrieved by anything in the assessment roll, may apply to the board for the correction of any supposed error in the listing or valuation of his property, whether real or personal, and if any returned as refusing to render a list, or to be sworn thereto, or to the list of property of another, can show good cause for such failure or refusal, the penalty herein provided may be remitted.

County clerk to make abstract of

.

SEC. 28. As soon as practicable after the assessment assessment rolls. rolls are equalized and corrected as provided in the last section, and before the first Monday of May next ensuing, the county clerk shall make out an abstract thereof, containing the whole number of acres of land listed in the county, and the total value thereof; the total valuation of town lots, the amount of property invested in merchandise, the amount of property invested in manufactures, the number of horses and their total value, the number of mules and asses, and their total value; the number of cattle and their total value; the number of sheep and their total value; the number of swine and their total value; the number of carriages and vehicles of every kind, and their total value; the total value of money and credits; the total value of taxable household furniture; the total value of stock or shares; the total value of all other personalty not enumerated under the foregoing heads, and the number of polls, which abstract the clerk is directed to transmit without delay to the auditor of the territory, and the county commissioners are authorized to direct the clerk

to add to the above list of items, such other items as they may deem advisable; and it shall be the duty of the au- Auditor of the territory to furditor of the territory to furnish such forms for the use of nish forms, etc. the county commissioners, assessors, clerks, and other officers of the revenue, as shall secure uniformity of proceedings and returns throughout the territory.

.

of equalization.

SEC. 29. The governor, territorial auditor and treas- Territorial board urer, shall constitute the territorial board of equalization," (or the majority of them) and said board of equalization shall hold a session at the capitol of the territory, commencing on the fourth Monday of May of each year, and it shall be the duty of said board to examine the various county assessments, and to decide upon the rate of the territorial tax, the territorial school tax and the territorial sinking fund tax to be levied for the current year, together with any other general or special territorial taxes required by law to be levied, and to equalize the levy of such taxes throughout the territory; but such equalization shall be made by varying the rate of taxation on the different. counties in case the said board of equalization are satisfied that the scale of valuation has not been adjusted with reasonable uniformity by the different assessors.

maximum rates

SEC. 30. The rate of the general Territorial tax, shall Minimum and not be less than one-half mill, nor more than two and a of taxation. half mills on the dollar valuation; the rate of the Territorial school tax shall not be less than one-half a mill, nor more than two mills on the dollar valuation, and the rate of the Territorial sinking fund tax shall not be less than one-half of a mill nor more than two mills on the dollar valuation, in any county in the Territory.

transmit rate of

clerks before 2nd

SEC. 31. On or before the second Monday of June the Ter. Auditor to Territorial Auditor is required to transmit to the county taxation, annu clerk of each county, a statement of the rate of taxation ally, to county required in said county for the general Territorial tax, the Monday in June. Territorial school tax, and the Territorial sinking fund tax, as directed to be levied and collected by the Territorial board of equalization; should the Territorial board of equalization fail to fix the rate of taxation, in any or all of the counties, then the auditor is required to notify the county clerk that the rate to be levied and collected in such county or counties, is the maximum rate provided in section twenty-nine of this act.

sioners to fix rate

SEC. 32. On the first Monday in July of each year, the County commiscounty commissioners shall meet at the county seat, to of county taxalevy the necessary taxes for the current year, and they tion-when. may levy the taxes at any time after the first Monday of July; if the statement from the Territorial board of equalization has not been received, such levy shall not be postponed for more than ten days, and they shall levy taxes as herein directed.

Rate of Ter. tax to be fixed by the Ter. board of

except, &c.

SEC. 33. The rate of the general Territorial tax, the Territorial school tax, and the Territorial sinking fund equalization-- tax shall be as directed by the Territorial board of equalization, but in case the statement of the levy of such taxes as herein before directed, has not been received by the county clerk within ten days after the first Monday in July, then the said county commissioners shall levy the maximum rate of such taxes provided for in section thirty of this act.

Rate for county purposes, &c.

Revenue stamps.

Rate for school purposes.

Proviso.

For ordinary county revenue, including the support of the poor, not more than four mills on the dollar; for roads, a poll tax of one dollar or one day's work and a land tax in any rate not exceeding three dollars to the quarter section, to be paid in money, or in labor at the rate of one dollar and fifty cents per day, at the option of the person so taxed, and the receipts of the district supervisor for labor done, with his sworn affidavit attached to said certificate, that eight hours actual labor has been done for each day's work certified in said certificate, naming therein the person who did said labor, and the time when and in what road district the same was done; and no treasurer shall receive any certificate in discharge of any road tax herein provided for, without such sworn affidavit accompanying the same; (provided, the county treasurer be authorized and required to furnish the supervisor with government revenue stamps to attach to said affidavits, and charge the same to the county) shall be received by the county treasurer for their several amounts in discharge of said land tax.

For county sinking fund, such rate as in the estimation. of the commissioners will pay one year's interest on all the outstanding debt of the county, with fifteen per cent. of the principal.

SEC. 34. No special, township, or district school taxes, hereafter levied pursuant to any existing law, for the purpose of building or repairing school houses or for any other purpose, shall excced in any one year the rate of two mills on the dollar of the assessed valuation of the property in any school, township, or district whereon the same may be levied; provided, that qualified voters in any school district or precinct, shall have the power and authority to increase said district or precinct school tax by a vote of the majority of the electors of said school district or precinct, at an election to be held for that purpose, of which election previous notice shall be given by the clerk of the board of education of said school district or precinct, for at least ten days previous thereto, by posting written or printed notices at three public places in said district or precinct, stating the object of such election and the time and place of holding the same in said school district or precinct, as

the case may be, shall then and there determine for or against an increase of said tax, and if a majority of said electors shall vote in favor of an increase of said school tax in such district or precinct, the board of education shall then determine the amount of such, not exceeding in one year ten mills on each dollar valuation, which amount so determined shall be returned to the proper officers provided by this act.

make out tax

SEC. 35. As soon as practicable after the taxes are County clerk to levied, the county clerk shall make out a tax list con-list-what it taining,

First. A list in alphabetical order of all the persons and bodies corporate in whose name any property other than real estate has been listed with the amount or valuation thereof in a separate column opposite the name, and the total amount of all the taxes carried out in another column.

Second. A list of all the taxable lands in the county (not including town lots) in numerical order, commencing with the lowest numbered section in the lowest numbered township in the lowest numbered range in the county, and ending with the highest numbered section, township and range, with the names of the persons or parties in whose names each subdivision was listed opposite each subdivision on the margin or in a column provided for that purpose, with the valuation of each tract, and the several species of taxes and the total of all the taxes carried out in separate columns opposite each tract in the same manner as provided in the alphabetical list of names.

Third. A list of all the city or town lots in each city or town in the county, commencing with the lowest number and ending with the highest number in each city or town, with the name of the person or party listing each lot or part of lot opposite the same, and the valuation and several species of taxes, and total taxes carried out in separate columns in the same manner as hereinbefore provided in respect to personal property and lands.

shall contain.

SEC. 36. The tax list, when completed, shall be kept by Tax list to be rethe county clerk as the property of the county; the clerk tained by clerk. shall also prepare a duplicate of the tax list for his county,

and deliver the same to the county Treasurer on or before the first day of November following, the date of the levy

for the current year.

SEC. 37. The tax list and duplicate shall be as nearly Form of tax list as practicable in the following form, to-wit:

and duplicate.