Shall give dupli

Sec. 6. That when any money shall be paid to the county cate receipts for treasurer, (excepting such as shall be paid on account of taxes money received, charged on the duplicate) the treasurer shall give to the person paying the same, duplicate receipts therefor: one of which such person shall forthwith deposit with the county auditor, in order that the treasurer may be charged with the amount thereof.

one of which

shall be, &c.

Sec. 7. That the books, accounts and vouchers of the counHis books, &c. ty treasurer, and all moneys remaining in the treasury, shall at subject to the all times be subject to the inspection and examination of the commissioners County commissioners.

inspection of the

deeming orders

Sec. 8. That the county treasurer, when any order drawn His duty in re on him as treasurer, by the auditor of his county, is presented for payment, shall, if there be money in the treasury for that purpose, redeem the same, and shall write on the face of such order, "Redeemed," the date of the redemption, and shall sign his name thereto.

Orders not paid for want of

Sec. 9. That when any order shall be presented to the county treasurer for payment, and the same is not paid for funds, shall be want of funds, the treasurer shall indorse said order, "not paid for want of funds," annexing the date of its presentment, and shall sign his name thereto; and said order shall from thenceforth bear an interest of six per centum per annum.

indorsed, etc,

funds soft rent

treasurer shall

thereof

Sec. 10. That so soon as there shall be sufficient funds in When there are the treasury of the county, to redeem the orders drawn thereon, to redeem orders and on which interest is accruing, the county treasurer shall bearing interest, give notice in some newspaper printed in his county, or circulagive notike ting therein, that he is ready to redeem such orders; and from the date of such notice, the interest on such orders shall cease. Sec. 11. That when the county treasurer shall redeem any order on which any interest is due, he shall note on such order keep a distinct the amount of interest by him paid thereon, and shall enter in his account the amount of such interest, distinct from the prin cipal.

Treasurer to

account of in

terest paid

Orders redeemed

Sec. 12. That the county treasurer shall, on the first Mon to be deposited day of March, June, September and December, in each year, with the auditor deposit with the auditor of his county, all orders on the treasury quarterly by him redeemed, and take the auditor's receipt therefor.

receive tax du

Sec. 13. That the county treasurer shall, between the first Treasurer shall and fifteenth days of August, annually, receive from the county plicate between auditor of his county, a duplicate of the taxes assessed by such 1st and 15th day auditor; and immediately after receiving said duplicate, he shall of August, and cause notices to be posted up in three places in each township of the per cent. throughout the county, one of which shall be the place of hold

shall ive potire

levied, etc.

ing elections in the township, and also to be inserted in some newspaper having general circulation in his county, for six successive weeks, stating in said notices the amount of tax charged for State, county, township, road, or other purposes, on each hundred dollars of valuation; also, on what day the treasurer or his deput will attend at the place of holding elections in each township, 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 place named in such notices; and shall attend at his office at the seat of justice during the months of October and November, to receive taxes from persons wishing to pay them: Provided, That the county commissioners of any county, at their stated meeting in June in any year, 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 two days in such township or townships, for the purpose of receiving taxes, and shall notify the treasurer thereof; and the treasurer 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.

appoint deputies

Sec. 14. That each county treasurer may appoint one or more deputies to assist him in the collection of taxes; and Treasurer may may take such bond and security from the persons so appointed, as to assist in the he shall deem necessary for his indemnity; and shall in all collection of tax cases be liable and accountable for the proceedings and misconduct in office of his deputies.

Sec. 15. That the county treasurer or his deputy, whenever any tax shall be paid, shall give to the person paying the same a receipt therefor, specifying therein the land, town lot or other property, on which such tax was assessed, according to its description on the duplicate, or in some other sufficient manner.

es

Treasurer shall

give receipt for taxes, etc.

shall pay a like

Sec. 16. That when any person shall desire to pay only a proportion of the tax charged on any real estate, such person Person paying t shall pay a like proportion of all the several taxes charged proportion of tax thereon for State, county, township, road, or other purposes; proportion of all, and no person shall be permitted to pay one of said taxes with- except, &c. out paying the others, except the tax for the erection, completion or repair of school houses, the collection of which shall have been enjoined.

omit to collect

Sec. 17. That if any person shall be erroneously or improperly charged on the duplicate with any taxes, and shall deposit Treasurer shall with the county treasurer a certificate to that effect, signed by taxes improperly the county auditor, the treasurer shall omit to collect such taxes, charged or so much thereof as shall have been erroneously or improperly

charged.

before distress,

Sec. 18. That if any person or persons shall fail to pay the Persons paying taxes charged against him, her or them, on or before the first taxes after 1st day of December next after the same shall become due, such of December and person or persons may pay the same at any time before the shall be, &c. treasurer shall have distrained any property for the payment of such taxes, but shall be charged with a penalty of ten per cent. thereon, for the use of the treasurer.

Sec. 19. That at any time subsequent to the first day of De- After 1st of De cember next after such taxes shall become due, the county trea-cember, treasu Surer, or his deputy, may distrain sufficient goods and chattels rer may distrau

for taxes, fr.

and sale, the

belonging to the person or persons charged with such taxes, if found within his county, to pay the taxes so remaining due from such person or persons, and the costs that may accrue; and shall immediately proceed to advertise the same in three public places in the township where such property may be taken, stating the time when, and the place where, such property will be sold: and if the taxes for which such property shall have been distrained, and the costs which shall have accrued thereon, shall not be paid before the day appointed for such sale, which shall not be less than ten days after the taking of such property, such treasurer, or his deputy, shall procced to sell such property at public vendue, or so much thereof as will be sufficient to pay said taxes, and the costs of such distress and sal.

Sec. 20. That the treasurer shall be allowed the same fees Fees for distress for making distress and sale of goods and chattels for the paysame as allowed ment of taxes, as may be allowed by law to constables for to constables on making levy and sale of property on execution; traveling fees to be computed from the seat of justice of the county to the place of making the distress.

executions

Sec. 21. That the county treasurer shall annually, on the Treasurer to first Monday of January, make settlement with the auditor of his county, and make return of the delinquencies on the tax duplicate, in the manner which shall be directed in the "act prescribing the duties of county auditors."

tle with the au ditor on first Monday of

January, and return delinquencies.

ed, may collect

Soc. 22. That if any county treasurer, on making settleTreasurer stand ment with the county auditor, shall stand charged with any tax ing charged with which remains unpaid, and shall not receive a credit therefor axes not collect in such settlement, such treasurer may collect such tax for his them in one year own use at any time within one year after such settlement, thereafter by either by distress and sale, as hereinbefore provided, or by an action of debt in his own name, before any justice of the peace or court having jurisdiction thereof.

distress or action of debt

money received

for State purpo ses into State

Sec. 23. That each county treasurer shall, on or before the Treasurer to pay fifteenth day of January, pay over to the treasurer of State, all the moneys by him received for State purposes, agreeably to the certificate of settlement with the auditor of his county, deducting therefrom his traveling fees; and shall take duplicate receipts for the money so paid, one of which he shall deposit with the auditor of State.

treasury by 15th January

To be allowed

eight cents per

Sec. 24. That the sum of eight cents per mile shall be allowed to each county treasurer for traveling fees in going to mite to and from and returning from the seat of government, in order to pay into seat of govern the State treasury the moneys by him received for State purposes; to be computed by the auditor of State according to the distance on the rout most usually traveled.

ment

Sec. 25. That if any county treasurer shall fail to make Treasurer fail return, fail to make settlement, or fail to pay over all money ing to make set with which he may stand charged, at the time and in the manment, the auditor ner prescribed by law, it shall be the duty of the county auditor, on receiving instructions for that purpose from the auditor

tiement or pay

hall institute

suit against him

ties

of Slate, or from the county commissioners of his county, to cause suit to be instituted against such treasurer and his secu- and his securf rities, in the court of common pleas of his county; and it shall' be lawful for such court, at the first term thereof after the commencement of such suit, if the process issued against such treasurer and his securities shall have been duly served and returned, to render judgment against them for the amount due from such treasurer, with legal interest, and a penalty of ten per cent. thereon: from which judgment there shall be no appeal, nor shall there be any stay of execution; and the property of such delinquent treasurer and his securities may be sold without appraisement, to satisfy such judgment: Provided, That if the court shall be satisfied that justice cannot otherwise be done, they may continue such cause; but in no case shall they grant more than two continuances.

linquent treasu

Sec. 26. That whenever suit shall have been commenced Commissioners against any de inqu nt county treasurer as aforesaid, the coun- may remove de ty commissioners of such county may, at their discretion, re- rer move such treasurer from office, and appoint some person to fill the vacancy thereby created, as hereinbefore provided.

ney collected

Sec. 27. That the sheriff or other officer who shall collect Duty of officer in any money from a delinquent county treasurer or his securities, paying over mo shall, within ten days after the collection thereof, pay into the from a de in county treasury such proportion thereof as shall belong to the quent treasurer county or townships therein; and within thirty days after such collection, he shall pay into the State treasury the proportion belonging to the State, retaining the same traveling fees as are herein allowed to county treasurers: Provided, That if the proportion belonging to the State should not exceed one thousand dollars, the sheriff or other officer shall deposit the same with the county treasurer, and shall take triplicate receipts therefor, one of which he shall deposit with the county auditor, and one he shall forthwith inclose in a letter to the auditor of State; and the money so deposited with the county treasurer and belonging to the State, shall be by the county treasurer paid over to the treasurer of State, at such time, and in such manner, as the auditor of State shall direct.

Officer failing to

serve execution

or failing to pay

Sec. 28. That if any sheriff or other officer, to whom an execution against a delinquent treasurer and his securities shall against delin be delivered, shall neglect or refuse to execute the same, or quent treasurer, shall neglect or refuse to pay over any money collected there- over money on, as required in the preceding section, he and his securities collected thereshall be liable to the same penalties, and shall be proceeded subject to same against in the same manner, as is herein provided in relation proceedings as to delinquent treasurers.

On, shall be

delinquent treasurers

Sec. 29. That if any deputy treasurer shall fail to pay over Delinquent deto his principal, on demand, any taxes or other money by him puty treasurers collected as deputy treasurer, the same proceedings may be had against him and his securities, at the instance of the trea

subject to same proceedings at

the instance of surer, as are by this act authorized against treasurers for failing their principals to make payment according to law.

County treasu. rers to sell delin. quent lands

To make settlement with commissioners in

Sec. 30. That the county treasurers shall make sale of delinquent lands and town lots in the manner which shall be pointed out in the "act prescribing the duties of county audi tors," and shall do and perform all such other duties as now are, or hereafter may be, required of them by any general or local law.

Sec. 31. That each county treasurer shall make a full settlement with the county commissioners of his county, at their stated meeting in June annually, and shall be allowed for his June, annually services five per centum on all money by him received and paid out during the preceding year, excepting that collected on the tax duplicate, and excepting also that on which some other rate of compensation is fixed by law; and shall be credited with the sum by him paid for printing such advertisements as he is required to publish in some newspaper, and with the sum by him paid for blank books and stationery, necessarily used in his office: Provided, That no per centage shall be allowed to the treasurer on any money by him received from his predecessor in office, or from the legal representatives of such predecessor. Sec. 32. That each county treasurer, on going out of office, To deliver mo shall deliver to his successor in office all the public money, to his successor books, accounts, papers and documents in his possession; and in case of the death of any county treasurer, his legal repre sentatives shall in like manner deliver up all such moneys, books, accounts, papers and documents, as shall come into their possession.

ney, books, etc.,

in office

Sec. 33. That the act, entitled "An act to abolish the office Acts repealed of county collector, and defining the duties of county treasu rer," passed January 24th, 1327; and th ct, entitled "An act to amend the act to abolish the office of county collector, and defining the duties of county treasurer," passed February 11th, 1828; be, and the same are hereby repealed: Provided, That the county treasurers now in office, shall continue to hold their respective offices for the same time as though the acts under which they were elected or appointed were not repealed; and the rights acquired, obligations and liabilities incurred, under said acts, shall not be affected by the repeal thereof.

This act to take effect and be in force from and after the first day of June next.

JAMES M. BELL,

Speaker of the House of Representatives.

SAMUEL R. MILLER,

March 12, 1834.

Speaker of the Senate.