made. It shall also authorize all the male inhabitants of the county thereof, having the qualifications of electors of the State of Minnesota, to meet at the next general election or annual town meeting thereafter, and by ballot, to vote for or against the levying tax for the erection of county buildings in their respective counties.

ducted

SEC. 14. Said election shall be conducted in the same manner and at the same time, as the election for town and county officers, and the form of ballot shall be, "For tax to build Election for levyCounty Buildings, yes;" or "For tax to build County Build-ing tax-how con ings, no;" which ballot shall be canvassed in the same manner as the ballots for the election of town and county officers, and a return thereof, certified by the Board of Election in each town, shall be made within ten days thereafter to the Register of Deeds in and for said county, or at the expiration of ten days from the time of holding said election, proceed to Return canvass said returns in a manner as prescribed by law for the canvass of returns of other elections, and shall make a report of the results thereof to the Chairman of the Board of County Supervisors.

ed and collected

SEC. 15. If a majority of all the votes cast shall be found to be against the levying a tax for the erection of County Tax-how assessBuildings, no tax shall be levied, nor shall the question' again be submitted to a vote for the period of one year; but if a majority of all votes cast shall be found to be in favor of the levying a tax for the erection of County Buildings, the Board of County Supervisors shall proceed to levy a tax upon all the real and personal property of said county, in the manner prescribed by law, for the purposes described in the before mentioned proclamation; Provided, said tax shall not exceed the amount specified in said proclamation. Said tax to be assessed and collected in the same manner as the tax for County and State purposes.

house-compensa tion of overseer

SEC. 16. It shall be the duty of the Board of Supervisors supervisors to to take charge of the poor, and the management of the Poor take care of the House, in their respective counties that is given to the County poor and poor Supervisor's Court, and the Overseers of the Poor of the several towns shall be accountable to, and their compensation shall be audited by the Board of Supervisors, and paid by the county.

Board to audit

SEC. 17. Each member of the Board of Supervisors shall. be allowed a compensation for his services and expenses in Compensation attending the meeting of the Board, or for attending to any other business for the benefit of the town or county, at the rate of one dollar and fifty cents per day, to be audited by the Board, and paid by the county.

SEC. 18. If any Supervisor shall wilfully refuse or neglect

lect of duty

to perform any of the duties which are or shall be required Penalty for neg of him by law, as a member of the Board of Supervisors, he shall, for every such offense, forfeit the sum of two hundred dollars.

cation-to file ac

aecount

ARTICLE XVI.

SECTION 1. That there shall be elected on the second Treasurer when Tuesday in October, one thousand eight hundred and fiftyelected-qualifi- nine, and thereafter biennially by the qualified voters of each ceptance and give County, some suitable person being a resident and qualified bond-to render Voter of the same county, to be county treasurer from the first day of February next succeeding his election, to continue in office two years, and until his successor is elected and qualified; the present county treasurers shall remain in office until their successors are elected and qualified,. but each treasurer thus holding over under an election had in 1857, or under appointment, shall, on the first Mon-day of January, 1859, renew his oath of office, and execute a new bond to the county board of his county, subject to the approval of said board, and every person elected or appointed to the office of County Treasurer, shall, within ten days after he is notified of his election or appointment, file in the office of Register of Deeds, and before he enters upon the duties of his office shall give bond to the Board of Supervisors of the county, with two or more sufficient sureties, to be approved by the Board of Supervisors, and in such sum as they shall direct, conditioned that such person shall faithfully execute the duties of his office, and shall pay, according to law, all moneys which shall come to his hands as Treasurer, and render a just and true account thereof to the Board of Supervisors, or to the Auditor of public accounts of this State, when thereupon required.

ed-certified copv

SEC. 2. Such bond, when approved by the Board of Supervisors, shall be entered upon the records and filed in the Bond to be record-office of the Register of Deeds. Said Register of Deeds of bond to be sent shall forward a certified copy thereof to the State Auto auditor-to be ditor, who shall file the same in his office, and such copy Hien on real estate shall have the same force and effect as the original bond. County Treasurers' bonds shall be a lien against their real estate.

disburse moneys

SEC. 3. It shall be the duty of the County Treasurer to To receive and] receive all moneys belonging to the connty, from whatever source they may be derived, and all moneys belonging to the State, which by law are directed to be paid to him, and to pay and apply such moneys in the manner required by law.

SEC. 4. The County Treasurer shall keep a just and true account of the receipts and expenditures of all moneys, in a To keep accounts book or books to be kept for that purpose, which books shall be provided at the expense of the county.

Treasurer to collect and settle

SEC. 5. The County Treasurer, on receiving the delinquent tax lists from the several town collectors, shall proceed in all respects as was required by the State [Territorial] Statutes of with the auditor the Register of Deeds in the manner of collecting said taxes, advertising the land and making sale thereof, and shall ac count for and pay over the State tax in like manner as herein

before required of the sheriff or collector, and for said services the treasurer shall receive the like compensation as has been allowed to said sheriff or collector. And within twenty days after the close of any sale of lands for unpaid taxes, said treasurer shall deliver to the auditor of his county, attested under oath, a full statement of the lands sold, and the amount for which said lands were sold, together with all assessment rolls, or tax books or delinquent lists returned by the town collectors.

SEC. 6. At the annual meeting of the Board of Supervi- Treasurer to exsors, or such other times as they shall direct, the County hibit to board of Treasurer shall exhibit to them all his books and accounts, supervisors and all vouchers relating to the same to be credited and al

lowed.

SEC. 7. Upon the death, resignation or removal from How to be made office of any County Treasurer, all the books and papers be longing to his office shall be delivered to his successor in of fice, upon his oath, or in case of his death upon the oath of his executors or administrators. In case such treasurer shall have left the county, a demand may be made of any one having charge of the books or papers belonging to said of fice, shall surrender them up, and on oath if required.

SEC. 8. If any sueh preceding County Treasurer, or in case of his death, if his executors or administrators shall refuse or neglect to deliver such books, papers and moneys upon oath, when lawfully required or demanded, every such person shall forfeit for the use of the county, the sum of one thousand dollars.

Penalty for re

fusal

SEC. 9. The County Treasurers shall be allowed in their settlement with the Auditor, for receiving the State tax from Treasurer to rethe town collectors and paying the same into the State ceive commission Treasury, adjusting the accounts of said town collectors, correcting non-resident lists, charge a commission of one per cent. when the amount does not exceed ten thousand dollars, and a half of one per cent. on all received from town col lectors over that amount.

SEC. 10. Whenever any County Treasurer shall fail or re

over

fuse to pay over the county revenue, the Board of Supervi- To be prosecuted sors shall cause suit to be prosecuted on his bond, and the for failure to pay Auditor shall have the same power to prosecute suit against the County Treasurers, on the copy of the bonds, as is allowed by law for prosecuting suits against County Collectors. SEC. 11. All moneys recovered in any such actions shall

be paid or appropriated for the use contemplated or directed How appropriated by law.

ARTICLE XVII.

OF THE PLAN BY WHICH PROPERTY IS TO BE ASSESSED

SECTION 1. Every person shall be assessed in the town

when to be made

where he resides for all lands owned by him in such town. Assessment All lands owned by any person which are not situated in

How assessed

How assessed

the town where such owner may reside, shall be taxed as non-resident as hereinafter provided.

SEC. 2. Every person shall be assessed in the town where he resides, where the assessment is made, for all personal estate owned by him, including all such personal estate in his possession or under his control as trustee, guardian, executor or administrator, and in no case shall property held under either of these trusts, be assessed to any other person. SEC. 3. The real estate of all incorporated companies liacompanies to be ble to taxation, shall be assessed in the town where the taxed-stage com.same shall lie in the same manner as the real estate of indipanies viduals. All the capital stock of any incorporated company liable to taxation, shall be assessed in the town where the principal office of said company is located or business transacted. In case of toll bridges, the company owning such bridge shall be assessed in the town where the tolls are collected. The horses and stages of stage companies shall be taxed in the town where they are usually kept.

Clerk of county

board to procure

pense of such

books paid by

county-clerk to present assessor

ARTICLE XVIII.

AUDITORS BOOKS-LIST OF TAXABLE PROPERTY.

SECTION 1. It shall be the duty of the Clerk of the County Board in each county to procure or prepare, in conformity blanks or books with the instructions he may from time to time receive from for assessors ex-the State Auditor, blanks or books properly ruled, with suitable heading, for the use of the assessors of the several towns in his county, a suitable number of which shall always be ready for the assessors throughout the county, and each assessor shall be supplied with the same before the first day of June in each year. The expense of purchasing the same shall be audited by the county board and paid by the county. He shall also present each assessor with a list of all taxable lands within their respective towns, that have not been before furnished.

with list of taxable property

SEC. 2. Between the first days of June and July in each year, the Assessor shall proceed to ascertain by diligent inTime and manner quiry, the names of all the taxable inhabitants in his town,

of making

Persons aggriev

and also the taxable property, real or personal, within the same, and he shall set down in separate columns, as headed, the number or quantity and value of each article of taxable ble property, according to the best of his information and judgment.

SEC. 3. The Assessor shall complete the assessment on or before the first Tuesday in July in each year, and shall on that day meet with the Town Clerk and Supervisors at the [office] of the Town Clerk, and, on the application of any ed how relieved person aggrieved, they shall review the assessment, and if the board, or a majority of them, think it advisable, they may reduce the assessment of such person, and in such case the Assessor shall correct his list. Proided, That in counties not yet assessed by Township Assessors, assessments may

be made in any month under the direction of the Clerk of the Board of Supervisors during the year, and when so made shall be legal and binding as in other cases.

cate

SEO. 4. After the assessment roll is corrected, according Form of certifito Section three of this article, the assessor shall attach thereto and sign a certificate in the following form:

"I hereby certify that I have set down in the above assess ment roll, all the real and personal estate situated in the town (or district as the case may be) according to my best information, and that I have estimated the true value thereof, according to the best of my judgment and belief."

SEC. 5. The Assessors, in the execution of their duties, shall use forms and pursue the instructions which shall from Instructions and time to time be transmitted to them by the State Auditor or Clerk of the County Board.

forms

SEC. 6. Inassessing lands and town lots, the Assessor shall assess each lot and each section, and as far as practicable, Time of return each government subdivision of a section by itself, and shall return the assessment roll, certified, to the Clerk of the County Supervisors, on or before the first day of September in each year.

Clerk to correct

errors-clerk to

board-compen

SEC. 7. The clerk, upon the receipt of the several assessment rolls, shall compare the same with the list of taxable lands on file in his office, correcting all errors that he may copy assessment discover and add to the roll of the proper town the name of roll for county the owner, if known, and the description of all such lands as tion for such co have been omitted by the assessors which are liable to taxation. He shall then make a fair copy of the several assessment rolls; which copy, with the original, shall be laid before the county board, at their annual meeting in each year; for which services the clerk shall be allowed one cent for each tract of land, and one cent for each person's name, and valuation of personal property contained in said rolls.

SEC. 8. If any assessor shall willfuljy neglect or refuse to Penalty for neg. perform any of the duties required of him by this Act, he lect of assessor shall forfeit to the county the sum of twenty-five dollars.

ARTICLE XIX.

OF THE EQUALIZATION OF ASSESSMENTS AND THE CORRECTION OF THE
ASSESSMENT ROLLS.

Board of supervisors to equalize assessmentmake alterations in description of

SEC. 1. The Board of Supervisors of each county, at their annual meeting, shall examine the Assessment Rolls of the lands of non-resi several towns in their county, for the purpose of ascertain, dents ing whether the valuations in one town or district bear a just relation to all the towns or districts in the county, and they may increase or diminish the aggregate valuation of real esstate in any town or district, by adding or deducting such sums as may in their opinion, be necessary to produce a just relation between the valuation of real estate in the county;