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also to be inserted in some newspaper having general circulation in his county, for four successive weeks, specifying particularly in said notices the amount of tax levied on the duplicate for the support of the State government, for the payment of interest and principal of public debts, for the support of State common schools, for defraying county expenses, for repairing roads, for keeping the poor, for building bridges, for township expenses, and for any other object for which tax may be levied on each dollar valuation; also, on what day the Treasurer or his deputy will attend at the place of holding elections, or at some other convenient place in each township, which day shall not be prior to the first day of January in each fiscal year, for the purpose of receiving such taxes; and the treasurer or his deputy shall attend for the purpose aforesaid, on the day, and at the

Shall attend place named in such notices, and shall attend at his of-townships to refice at the seat of justice thereafter to receive taxes from ceive taxes persons wishing to pay the same; Provided, That the board of county commissioners of any county, at their stated meeting in September in any year, or at any meeting, if they shall deem it necessary for the convenience of the citizens of any township or townships in their county, to enable them to pay their taxes without attending at the county seat, may make an order requiring the county treasurer to attend one day more in each township or townships for the purpose of receiving taxes, and shall notify the treasurer thereof, and the treasurer or his deputy shall be bound to attend accordingly, and shall state in the notices to be given as aforesaid on what days he will attend in said township or townships for that purpose. The town treasurer of the organized towns who have caused their bonds to be filed with the register of deeds, as provided by law, shall receive from the county treasurer, and the county treasurer shall deliver to the said several town treasurers of his county, the tax duplicate of their respective towns and townships, as soon as may be, after said duplicate is completed, and said town treasurers shall execute and deliver to the county treasurer a receipt and duplicate receipt for said tax duplicate, specifying the amount of tax to be collected thereon, which duplicate receipt shall be filed by the county treasurer with the county auditor ; and thereafter, and until the county treasurer shall appear in said townships or

towns to collect taxes as specified in said notice, the said town treasurers shall receive any and all taxes tendered to them in payment of such taxes as are specified upon such tax duplicate, and shall give receipts for the taxes so collected by them, in the same manner and with like effect as county treasurers. The said town treasurers shall meet said county treasurer at the time and place specified in the published notice hereinafter provided, and deliver to him the said tax duplicate and all inoneys collected by said town treasurers, except such as belong to his town, and the county treasurer shall give a receipt therefor, specifying the amount of money received from said town treasurers, and the amount of taxes uncollected, and also a duplicate of such receipt; and such duplicate shall be filed by said town treasurer, together with a receipt for the amount of money retained by him for such town, with the county auditor, which receipt shall offset, so far as may be, the receipt given by him for the tax duplicate, and any deficiency in such receipt shall be charged to the proper township or town. The said town treasurer shall receive in payment of town taxes any orders drawn upon the town treasury in pursuance of law and by the proper authorities.

Sec. 4. "That section twenty-four (24) of said Act be amended so as to read as follows:

Sec. 24. That the county treasurer shall have the Further powers same power to collect all taxes in his county heretofore and duties vested in sheriffs, register of deeds, collectors, town or

city treasurers, or any other person or persons, and he shall have the same power to collect the taxes charged against the lands or town lots of delinquents or non-residents, and to make sale thereof, as has been heretofore vested in the sheriff, or collector, or register of deeds, or any other person under the laws of this State and shall account for and pay over the State tax in like manner at the same time that the county collector or register of deeds or other persons are required to pay over said tax, any thing in the charter of the city of Saint Paul, approved March twentieth, eighteen hundred and fifty-eight, or in the charter of any city, town, or in any other Act of the Legislature heretofore passed to the contrary notwithstanding

Sec. 5. That section twenty-seven (27) of said Act be amended so as to read as follows:

Sec. 27. That mileage shall be allowed to each county Traveling fees treasurer for travelling fees in going to and returning from the seat of government in order to pay into the state treasury the moneys received by him for state purposes, at the rate of ten cents per mile, to be computed by the Auditor of State according to the distance on the nearest post route.

Sec. 6. That section twenty-eight (28) be amended 80 as to read

Sec. 28. That each county treasurer shall be allowed at the time of his settlement for his services, three per cent. on all moneys by him received, including that collected on the tax duplicate, excepting that on which Fees allowed for some other rate of compensation is fixed by law, and collecting shall be credited with the sum paid by him for printing such advertisements as he is required to publish, at the rates prescribed by law, and with the sum paid hy him for blank books and stationery necessarily used in his office. Proviled, That no compensation shall be allowed to the treasurer on any money by him received from his predecessor in office or his legal representatives. Provided, further, That the county treasurer shall receive for his services in counties where the annual tax collected is ten thousand dollars or less, five per cent.; where the sum collected is over ten thousand and less than twenty thousand, four per cent.; where the amount collected is more than twenty thousand, three per cent. Provided, further, That for offering for sale any tract of land or town lot, in pursuance of section twenty-three (23) of an act entitled an act prescribing the duties of county auditors, approved March sixth, one thousand eight hundred and sixty, the county treasurer shall be entitled to demand and receive from the purchaser at such sale, a fee of five cents for each separate tract of land or town lot so sold, and a like fee of five cents for each separate tract of land or town lot by him offered for sale, and remaining unsold for want of bidders, to be retained by him out of any moneys of the county in his hands on settlement; and in all cases said fee shall be and remain a lien upon the tract of land or town lot so sold, or offered for sale, and the owner or owners of said tract of land or town lot upon redemption thereof, shall pay said fee and interest, and twenty per centum penalty thereon.


SEC. 7. That section thirty (30) of said Act be so amended as to read as follows:

Sec. 30. That it shall be the duty of the county, Shall pay over

treasurer of the county to pay over to the treasurer of money collected for municipal

any municipal corporation or organized township or othcorporations- er body, on the orders of the proper officers, at any penalty for neg. time, all moneys received by him arising from taxes

levied and collected belonging to such municipal corporation or organized township, and immediately after his settlement in February and October in each year, pay over all moneys and deliver up all orders and other evidence of indebtedness of such municipal corporation or other body politic, and take duplicate receipts therefor, and file one with the comptroller of the city or clerk of a town or other corporation, and one with the county auditor; and such moneys as said treasurer may receive after that time for delinquent taxes, belonging to such township or other corporation, he shall pay over to the treasurer thereof as he receives them, and he shall take duplicate receipts of the treasurer of said township or corporation for said moneys, one of which he shall retain, and one of which he shall file with the county auditor, and he shall perform such other duties as may be required of him by law; and for malfeasance in office or a failure to pay over money held by him to the proper authority when demanded, or failure to account for money received by him as required by law, he shall be deemed guilty of felony, and if convicted, shall be subject to the penalties prescribed for that offence, or such other penalties as may be prescribed by law.

SEC. 8. That section thirty-five (35) of said Act be amended so as to read as follows:

Sec. 35. That if any person shall fail to pay the taxTax on personal es on personal property charged to him, her or them, by property, when the first day of February next, after the same becomes to be paid

due, such person or persons may pay the same at any time before the treasurer shall distrain any property for the payment of such taxes, but shall be charged with five per centum thereon for the use of the county.

Sec. 9. That section thirty-seven (37) of said Act

be amended so as to read as follows: Sale of dello- Sec. 37. That all sales for delinquent taxes shall quent taxes

hereafter be made on the first Monday in June, and be when made

continued from day to day, until all the delinquent land

is sold, and shall in all things be governed by the laws now in force providing for the sale of land where the taxes are not paid, except as to time.

Seo. 10. That section thirty-eight (38) of said Act be amended so as to read as follows:

Sec. 38. That the county treasurer shall on the last day of February and on the tenth day of October in Shall make an

nual settlement each year, make settlement with the auditor of his coun

with Auditor ty, on the fifteenth day of March, pay over to the treasurer of State all moneys by him received for State purposes, agreeably to the certificate of settlement with the auditor of his county, and take duplicate receipts for the money so paid, one of which he shall deposit with the auditor of State.

Sec. 11. That section forty-four (44) of said Act be amended go as to read as follows:

Sec. 44. That it is hereby made the duty of the treasurer and auditor of each and every county in this required to pubState, conjointly to make out and cause to be published lish amount of in at least one newspaper of general circulation in the money in treascounty in and for which they are such treasurer and au- ury-time when ditor, a statement of the exact amount of money existing

---liability if state

ment be false in the treasury of such county on the last day of February and tenth day of October in every year, and oftener if the commissioners of the county shall direct, particularly specifying in such statement the amount belonging to each particular fund, together with all other property, bonds, securities, claims, assets and effects belonging to the county, in the custody or under the control of such treasurer. Such statement shall be signed by said county treasurer and auditor, and the expense of such publication shall be paid out of the county treasury, on warrant or warrants drawn by the chairman of the board of county commissioners, and attested by the county auditor, particularly specifying the same; and if at any time it shall be found that such statement was untrue or false, in regard to the amount of money and other property then on hand and in the treasury, the said treasurer and said auditor making the same shall, without regard to lapse of time, be held guilty of a breach of trust and high misdemeanor, and on trial by indictment and conviction thereof before any court of competent jurisdiction, shall be sentenced by the court before which such trial and conviction shall be had, to pay a sum not less

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