Show ACTS AND resolutions of the 3rd ard session of the legislature of the territory of utah PUBLISHED BY AUTHORITY resolution I 1 appropriating money to pay the eap exp expenses anses of the fm utah territorial library resolved by the governor aud and legislative assembly of the th 0 territory of utah that the librarian be hereby authorized zed to draw from the of the territory four hundred dollars as compensation for his services the current year and one hundred and fifty dollars or so much thereof as may be necessary for contingent expenses Ap approved december 1853 1 the abuce is a true copy capy of the aio original I 1 on n file in my ril 0 ilice A W V BABBITT AB BITT I 1 secretary of U T resolution for the ille relief of john AFI strother rother tuft be it resolved by the governor and legislative assembly of the tei territory of utah that the sum of one thousand a one hundred and thirty two dollars and fifty eight cents be paid butof out of the territorial treasury to john strather ther tutt or order ou on or the fifteenth day of december cember Ke A U eighteen hundred and fifty four to indemnify the said tutt for the loss of a wagon and goods by the breakage and washing away of waca a bridge dge on east bear river on or about the day of june in the year i eighteen hundred and fifty three approved Jart january uary ath 1854 1 the above is a true copy of the original on file in my office fali 0 0 A W BABBITT I 1 secretary of d U T AN AM ACT to amend the th fourkI fourteenth nth section of an I 1 I 1 ordinance incorporating the university of the ae state of deseret passed passerby pass edby by the gen cen oral assembly of desm desmet et AVY 1850 BID it bythe governor and legislative assem i bly of the territory of utah that the section of an ordinance university of the state of desere De be amended so as to read on orb or before efre th he dakof day of october in each year to the auditor of public 1 at ac counts instead of caon on the first day of december in each year to the secretary of state 13 tee approved A proved january ath 1854 the aboya above is a true cupy copy of the original on OB file sn in my office J A W BABBITT secretary Secret My of U T I 1 AN prescribing the manner manker of assessing A and collecting territorial wid county taxes see sec 1 be it enacted by the governor and legislative assembly of the territory of utah that annually at its session in december each county court shall appoint an assessor who shall also albo be the collector and who shall give I 1 V bonds to the county court in in at least twice the amount rf of the the taxes to be collected with approved security and conditioned for the performance of his duty and shall take and subset ibe an oath to the like effect and said bonds and oath shall be fired filed in in the office of the clerk of tile the county court beffie beffi e the assessor and collector onon upon the duties ditties of hip hi office and if the county court deem it t necessary at any time they may require other bonds or security to be given see bee 2 property belonging to the united states to this his territory or any county city thereof to literary scientific and benevolent institutions when used for those purposes to religious societies to insane or idiotic persons to the value of one thou thousand sana dollars private libraries br aries burial grou grounds adi a and d monuments for the the dead are arc exempt frova from but all 1 1 fiher h r property is is subject to taxation see sec 3 A territorial tia of one fourth per cent on the assessed value of all taxable property in the territory shall beas be messed and d collected annually to pay appropriations mude made liy by the legislative assembly i and a collity tax at a rate prescribed by the county coura court not to ex aeed a half per cent on the assessed value of all taxable property in the cout county ity may be assessed and collected annually in in each county to pay appropriations made by b the county court I 1 see sec 4 property shall be assessed in in the county where it is at the tune time of assessment pud and to the owner thereof if known know n otherwise to the person having it in possession see sec 5 the first assessment on goods brought into this territory for sale shall be made by addingto adding to the amount of the invoice the average per cent realized or intended to be and thus thu assessed but remaining unsold at the time of the next assessment shall be assessed like other taxable property and goods brought in in by transient traders shall be assessed and the tax collected when they are exposed for sale and immediately after the receipt of any lot of goods i intended fur for sale the owner or agent shall f furnish faish aish the assessor and collector with the correct amoust of the invoices myo icea a copy of which he be shall file in 14 the office of the bleik of the county court I 1 see sec 6 except otherwise provided in in tins this act the as ses shall shail be made between the first day of january aud and the f first kaiwi monday of march m in each year and property shall be assessed tit at its fair aas cash b market value sec 7 previous to the first day of january in ach yeat the county clerk in 10 each county shall furnish the assessor and collector with a suitable book bonk conveniently ruled and headed throughout as follows i names of owners or possessors I 1 I 1 residence I 1 value of land claims and improve ments I 1 number of cattle I 1 val value I 1 number of horses I 1 value I 1 num number ber of asses I 1 value I 1 number of mules I 1 value II 11 N number of ef sheep rind and goats I 1 value I 1 number of swine I 1 value I 1 I 1 number of vehicles I 1 val value I 1 number of clocks clock and watches Wat clies I 1 alue value val value ue of merchandise value of stock in trading and manufacturing fac turing companies 1 value of kod gold dust and bullion I 1 value calp na of gold and silver plate and ornaments I 1 money loaned and on hand I 1 value of taxable property not enumerated I 1 total value I 1 I 1 amount of territorial tax I 1 amount of county tax 1 I amount paid I 1 I 1 name of payer PO pa 9 i 01 F andallo and also with as miny many copies of the above heading a the assessor and colle tor for may ajay require each copy to have room enough below the heading eiding li for one person to write his hia name lame residence lesi dence and p property r 0 perty see sec 8 I 1 uhe he assessor and a nd collector must make ins his tax las lit list in alphabetical order and shall pursue that course in his official duties which in his judgment will enible enable him hint to complete the aes assessment in in the most uniform manner and in the shortest time and to aid him therein may when necessary leave with any person or at any residence a copy of the aforesaid heading with the name of the person required to fill it ft and a reasonable date on or before which it must be returned written on the back the thereof teof and any person furnished with said list must comply with the requirement see dec 9 the a sessor assessor and collector tol lector shai present uie the tax I 1 list to the county court at its march hession es sion and all a conk coin plaints plaines of errors in the assessment may be presented to the court during said session ses aion when they shall be examined and finally adjudicated and the assessor and coors kloct loc locators ors C compensation 0 3 and the rati rate per cent requisite for the yearly county see bee IA 10 immediately after the jie adjournment of the march session the clerk of the court shall v frite upon the heart head of the tax list the territorial and county rate per cent for that you year and set sat each pers persons buld amount of territorial and county tax lax in the proper columns opposite his nwe name and mike a correct copy of the tax list fist thus finished and and furnish it to the assessor and collector and inform the territorial treasurer and the auditor of public accounts of the total amount of tho the territorial tax the name of th the assessor asse sor and collector and the amount allowed for hu his services which must be paid by the territory and county in proportion to their share of taxes and safely file th the 0 original list with the office records sec gee 11 II when the assessor mid and collector receives th the tax list he be shall immediately proceed to collect the same by requiring of each tax payer his amount of tax and shall hall s pay the part collected for the county to the county t treasurer rea surer once a month or oftener if required b the county court and the part collected for the territory to the territorial treasurer quarter neaily yew ly or oftener if required by said i 1 treasurer and take a receipt for all payments and shall ha 1 on or beffie the first day of dep september make a report I 1 rt to the auditor of public accounts of the amount of tito territorial lial funds on hand of territorial tax collected and what will probably be realized from the portion that may still be uncollected collected on and a like report of the condition of the county tax to the county court on the first day of its Sept september ethber session at v aich he must be present with the tax list lift and shall make a full fall report to and settlement wit with lithe the auditor awl aitor of public accounts and the county court during the die december session of said court sec 12 19 it shall be the duty of the auditor auditor of public accounts and the clerks of the county c courts to keep an accost avith anh the assessors ind and collectors debiting each with the amount of tax arid and credi crediting ti n him with willi the a mounts paid in in the amount remitted aty by tile courna and the compensation allowed for his services servia see sec 13 in casie case any person neglects pita or refuses to py pay I 1 his tux tax when required the asse assessor saor and collector is au theorized zed and empowered to take and sells sell in the oe manner most advantageous for the owner enough taxable property belonging to the delinquent to pay his tax an and d the costs of collect collection io i and it if said property is to b be a sold at public sale he shall give reasonable fea notice of the time place afkind and kind of property see sec 14 all county taxes roust must be paid with money or county orders and all territorial tales with money mone or auditors warrants sec is 15 rh che county court shall during TS irs september session axam examine the names ames of those then delinquent quent on the tax list and if in their judgment the taxes of any delinquent dolin lin quent ought to bo be remitted the clerk of said court shall athil write the word against such persons name and when the examination of the list is completed the clerk shall forthwith report to the territorial treasur reran erand the auditor of public accounts the amount of territorial taxes remitted and said court at its december session s shall hall again examine the tax list and proceed as at the september session and it if named of delinquents cju to re main on the list the amount of their delinquency shall be paid by the assessor and col lector who is hereby empowered to collect such taxes for his own benefit see sec 16 if necessary the assessor and collector may appoint a deputy to assist as aist him in the assessment who s liall all take and subscribe an oath for the faith faithful fal performance of his duties and for whose w hose official acts and compensation pensa tion the assessor and collector shall be responsible sec 17 assessors and collectors and their deputies are hereby empowered to administer oaths in in the discharge of their official duties and may require any person to give a statement ot his taxable property under oath see sec 18 any person refusing to give the assessor and collector an account if X his hia taxa taxable ble property or giving a false statement thereof desla designedly gnodle shall on conviction before any court having jurisdiction be fined in a sum not exceeding exceed exceeding in the value of the property iw in question or if he neglects to comply with any requisition contained in this act when applicable to him on conviction shall pay such amount aunt as may be adjudged judged aJ by said court or I 1 if f he know knowingly n gly much undervalues under values any portion of his taxable property not seen by the assessor and collector the latter is empowered to purchase the same for the county at the said va valuation of the oguer I 1 see sec 19 the assessor and collee collector wr is required and eui em powered ed to te collect taxes at abe rate of the pirt previous year powe from any person that he presumes will move from the c anty y beffi e the regular time for collection and to ns esa any person or property that hits has been ai omitted during the time for assessment and must report his doings under this sec becton ton in the same manner as though done within the regular times sec 20 when the public good of any county requires an expenditure exceen ing its legal revenue the county court may submit the object of so such eh empena expenditure iture an and d the amount required to bo be voted upon by the people ople at such tune and place as the court may appoint ol of which ut tit least six days notice must be given atod and any aay surplus of funds raised by vote vole of the people shall be paid into the county treasury and the clerk shall make a separate list of the names of the taxable per persona mins and place opposite site each name no his share of the tax voted for and furnish said list to the acting assessor and collector who shall proceed therewith as with the ilie collection of the current taxes sec 21 when the probate judge in any county receives a copy of this act he be shall forthwith call a special especial session of the county court whose duty it shall be to appoint an assessor and collector and the clerk of said court shall furnish him the tax book mid and the af aforesaid breaid Ikea headings dingi as soon as possible and said assessor seLsor asses as sor and collector collee wr upon the receipt of said books shall forthwith forth wAli diligently proceed with the assessment until completed d and report as required in this act to the county court at its march session and aad if any assessment is not completed at that time the county court shall adjourn to the earliest date that will admit of its completion and the making a lull full report thereon and the present acting assessor and collector must proceed diligently in his duty and ill at that session of the county court at which his successor in office reports his bis assessment completed aust make a full report boand to and settlement with said court and pay to the territorial and county treasurers treasur ers their respective share of funds in his hands and the clerk of the court courts sh ball ill make two separate lists of the names of those delinquents whose taxes are not ret remitted rutted one of which he be shall file in his office and furnish the assessor and tol collector lector ith the other for collection sec 22 A al I 1 other laws or parts of laws relating to the assessing and collecting of territorial coun county or poll taxes chartered rights excepted are hereby ro repealed pealed approved january ath 1854 the above is a true copy of the original on file in my office A W BABBITT I 1 secret ry of afu ofu U T I 1 |