to make an en

SEC. 38. An entry is required to be made upon the tax Commissioners list and its duplicate, showing what it is, and for what try on tax list county and year it is, and the county commissioners shall at- and duplicate. tach to the lists, their warrants under their hand and official seal, in general terms, requiring the treasurer to collect the taxes therein levied according to law; and no informality in the foregoing requirements, shall render any proceedings for the collection of taxes illegal; the county clerk shall take the receipt of the county treasurer on delivering to him the duplicate tax list with the warrant of the county commissioners attached, and such list shall be full and sufficient authority for the collection by the treasurer of all taxes therein contained.

or of taxes.

SEC. 39. The county treasurer of each county shall be County treasuthe collector of the taxes, and it shall be the duty of the rer to be collecttreasurer to attend at the county seat at all times, to receive the taxes not yet paid, and he is also authorized and required to collect so far as practicable, the taxes remaining unpaid on the list of the former year or years; in all cases where taxes are paid, he shall give a receipt to the person paying the same.

funds receivable

SEC. 40. Territorial warrants are receivable for the What kinds of amount payable into the Territorial treasury, on account for the various of the general Territorial tax, and county warrants are taxes. receivable at the treasury of the proper county for the amount payable into the county treasury, and city warrants shall be received for city taxes, but United States treasury notes, or their equivalent only are receivable for school taxes and Territorial sinking fund taxes, and such other taxes as are, or may be required by law to be paid in cash, and road and poll taxes may be discharged as provided in section thirty-three.

duplicate rece❜ts

SEC. 41. Whenever any taxes are paid to the county Treasur'r to give treasurer, the treasurer shall make out duplicate receipts when taxes are for the same, which duplicate receipts shall correspond in paid-form. number, date, amount and in every respect shall be precise copies of each other, one of which shall be delivered to the person paying such taxes, and the other shall within six days be filed by the treasurer with the county clerk, and such duplicate receipts shall specify the land or other property on which such tax was assessed according to its description on the tax duplicate, or in some other sufficient manner, and shall also specify the amount of each separate and distinct fund in separate or distinct lines or columns, and whether the said separate and distinct funds were paid in cash or in Territorial warrants, county or road orders or supervisors' receipts, as the case may be.

SEC. 42. The tax receipt and duplicate shall be sub- Form of tax restantially in the following form to wit:

ceipt and duplicate.

examine treasu

SEC. 43. It shall be the duty of the county clerk on re- County clerk to ceiving any duplicate tax receipt, from the treasurer, rer's receipts. forthwith to examine the same and compare it with the tax list in his possession, and see if the total amount of taxes and the several amounts of the different funds are correctly entered and set forth in such receipt, and in case it shall appear that the treasurer has not collected the full amount of taxes and interest which, according to the tax list and the terms of the receipt, he should have collected, then the county clerk shall forthwith charge the treasurer with the amount such receipt falls short of the true amount, and the treasurer shall be liable on his official bond to account for and pay over the same.

secutively.

SEC. 44. All tax receipts issued by the county treas- Receipts to be urer shall be numbered consecutively, commencing with numbered connumber one on the first receipt issued for the taxes of any one year, and he shall not receipt for more than one year's taxes on the same property in one tax receipt, but shall keep a separate and distinct series of numbers of receipts issued for the taxes of each year for which the same have been levied and assessed in this Territory, the receipts for the taxes of 1859 being the first series of numbers, those for 1860 the second series, and so on, and shall continue such numbers to the end of his term of office; and when his successor in office is qualified and enters upon the discharge of his duties, he shall commence back to number one of each series of numbers and continue the same during his term of office.

on duplicate.

SEC. 45. Whenever any taxes are paid, the treasurer Treasurer to enshall write on the tax duplicate opposite the description of dorse payments the real estate or property whereon the same were levied, the word "Paid," together with the date of such payment and the name of the person paying the same; and the county clerk on receiving the duplicate receipt shall forthwith make the same entries on the tax list in his possession.

SEC. 46. The county treasurer is required to keep a Treasurer to cash book, in which he shall enter an account of all mon- keep a cash book eys by him received, specifying in proper columns provided for that purpose, the date of the payment, the number of the receipt issued therefor, by whom paid, and on account of what fund or funds the same was paid, whether Territorial, county, school, road, sinking fund, or otherwise, and the amount paid in warrants, orders or receipts, each in a separate column, and the total amount for which the receipt was given, in another column, and the treasurer shall keep his account of moneys received for and on account of taxes, separate and distinct from moneys received on any other account, and shall also keep his account of moneys received for and on account of taxes

Money, &c. received for licen

ceipted for.

levied and assessed for any one year, separate and distinct from those levied and assessed for any other year, and all entries in said cash book of moneys received for taxes shall be in the numerical order of the receipts issued therefor. SEC. 47. Whenever the treasurer receives money, warces, &c--how re- rants or orders, on account of licenses, fines, or any other account except taxes, he shall make out duplicate receipts for the same and deliver one to the person making such payment, and the other to the county clerk, as provided in the case of tax receipts, and shall forthwith enter the same in his cash book as in case of money received for taxes, but in a separate place and with a separate and distinct series of numbers of receipts issued therefor.

Form of treasurer's cash book.

SEC. 48. The cash book above provided for shall be as nearly as practicable in the following form, to wit: