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Show A BILL To Provide Rovonue for the Territory Terri-tory of Utah and the several Counties thereof. 8lO. 1. fie it enarled by Hie Governor Gov-ernor and the cyislatiuc asstmbty of the territory 0 Utah: That thero is harelty lnvied, and directed to be abased and collected annually, bofjinoing with the year 1878 an ad valor it ni tax ou all the taxable property in the territory of Utah, a lollowa: Three mills on the dollar for territorial purpuaee; three mill OQ the dolUr for tho hf unfit of district schools; nod such mm ne the county courts of the several counties may designate, lor county purpose, not to exceed six mil In on tbe dollar. Sec. 2. All property, reul and personal, per-sonal, situ. He and bting in this territory, terri-tory, is taxable, except: lat Property owned by the United States; 2d Bond, and other obligations ol the Uoited States; 3d Properly owned by this territory, terri-tory, or by any couuty, oity or school district; 4th Houses and other buildings and land occupied or pubiio worship, owned by any religious denomination, so long as the same is used for public worship and no income is derived therefrom but this subdivision does u'sv lumuutj t-uo ICBiaoiiUB ui VUO UJ I Ulster, Uls-ter, parson, or other pcrdon attendant upon such denomination. 5th Property owned by any scien tific, charitable or benevolent society, so long as such properly mid the iu-come iu-come that may be derivuJ therefrom are used exclusively for the public good; 6lh Pubiio libraries, 'and libraries of l.terary and scientific associations, when no income is derived therefrom; 7th Frivrtie libraries and libraries : of professional persons, not exceeding three hundred dollars in value. 8th Public equares and public grounds used for amusemeat or pleasure, pleas-ure, when no income is derived thert-from. thert-from. 9th Shares of stock in corporations when the property of the corporation is taxable; 10th Cemeteries and graveyards, used for interring the dead; 11th Property owned by any fire or military company, when used only for tbe public rooJ, and no income is derived iherefriini; mining claims and product 0 milieu and tho ore in the mines. See. 3. Properly, other than money, shall be asseed atafair cufb valuation. Money loaned, on band, or nn deposit, Bhall be nesesaed at itu ifg.il value. Real cBtate shall bo listed as real estate and personal prop erty shall be hated as personal property. prop-erty. Property luxible under this aot shall he listed and assessed at owned and valued on the first day of April of each year. From crediiH taxable under this act, debts due and owing by the party to be assessed shall be deducted in listing and assess ing. Sec. 4. Shares of stock in national banks shall be listed and assessed to tbe shareholders. Bhares of stock in corporations other than national baukt, when- the omo are taxable money and taxable bonds, shall be lietsd, assessed and the tax levied in tbe county in which the shareholder, tbe raonejholder, or bondholder resides. re-sides. If tbe taxpayer be a corporation, holding intangible property, then in the county in which it has its principal princi-pal plnco of business in this territory. Property held in trust by an executor, administrator nr nthcr irnatoA slmll be listed to such executor, administrator, adminis-trator, or trustee, in the county where such property is situated. Sec. 5. Property shall be assessed to tbe owner, ii known; if the owner be unknown, then to an unknown owner. The lax Bhal) attach to and constitute consti-tute a lien on the property assessed, from the day of assessment. If the taxpayer own both real estate and personal taxable property, the tax on the personal property shall also b a lien on the real estate. In each and every case tbe lien shall be paramount para-mount to all other liens whatsoever, and it shall not be removed therefrom until tbe tax is paid, or until the title vests thereto, under a sale thereof by virtue of proceedings to enforce payment pay-ment of the tax. Sec. 6. In assessing real estate, it shall be referred to with reasonable (leitnintV an In Innalitn anH mmnlilit' it shall be sufficient in towns and cities to give the number of the lot, block and plat; and on other lands, the approximate area within the aeo-tion, aeo-tion, quarter section, tr other legal subdivision. Bee, 7. The property, real and personal, of corporations shall be assessed and the tax collected to the same extent as if suoh property was owned by individuals. Sec. 3. In all cases where a railroad, rail-road, owned by any person, partner-Hbip, partner-Hbip, firm, company or corporation, shall he located and constructed in one or more counties, suoh road, and the real and personal property apper taming thereto, shall be assessed in the city, county or counties in which tbe several portions thereof are or may be Bituated. Tbe president, or other officer of such company or cor poralion, shall, on demand, give to the proper assessor a statement containing con-taining a description of such road, and tbe real and personal property appertaining thereto, within the city or county where the same is to be assessed with the fair cash value thereof. Also the nnmhnr nf lrwmn. tives and cars of every description, commonly known as rolling slock, and thoir fair cash value; the whole lerjgib of said road and the length of that portion thereof in nuch city or county, and an apportionment ol the valuation of such rolling stock to such city or county, the same to be estimated esti-mated according to the proportion to which the portion of said road, in such city or county, bears to the whole length of Baid road. Bee. 9. Whenever any corporation, corpora-tion, other than .railroads, shall own taxable property, a part of which is in one county aud a part of which is in another county, the tangible property shall be assessed in the couuty where situated. Hcc. 10. In all caBes when the property of a corporation is to be assf-nifd, t lie assessor shall ijtue a writteu notice to the president, score tary, superintendent, or person in charge ot the property of such corporation corpor-ation Ui at an assessment is to be made, requiring such president, secretary,, sec-retary,, superintendent, ur person in charge of said properly, to make a statement, upon bia oath or affirmation, affirma-tion, of the real and persona) property ol such corporation, situate or being in tbe city and county where Die assessment is to be raadi', and deliver the same to the assessor within twenty days from date of said notice. It hall be sufficient to deposit Baid notice in tbe poatoffice, postage pru paid, directed to such corporation at the place wb.ire it keeps it priucip:i) office or place of business, ffleo. 11, At the general election in 1678, and biennially thereafter, Mi pre shall be elected, by the quulitiud voters of the several counties ut this territory, an assessor aud collector lor each couuty, wbos term of office shall bu for two years and until thtir suc-ceseors suc-ceseors are duly ejected or Appointed and qualified, s ud iissesnur and collector shall, bef.re entering upon their duties, each respectively Ukc and itibsenbe u until ol Hjcy and give a bond, with approved seourity, .u iDinniij iiuu uouuty, to iue acceptance of the couuty court, conditioned con-ditioned for the faithlul performance of the duties of their respectrve olhces; provided, that in any eouoty where the total revenue provided fjr in ttm bill, does not exewed twenty thousand dollari per annum, the county couit at the June term next preceding the election may direct that the assessor shall albo be the collector, in which case his bonds shall he equal to that of a collector only. I Sec. 10. Xhe county court shall fix the bond of the assessor in any sum ot exceeding the whole amount of the tax of the previous yenr, nor less than one-half; and the bond of the collector not exceeding twice, nor less, than the whole amount of tbe tax of the previous year. II at any time it suaii appear to the county court that tbe boud given by the assessor or the collector is insufficient in amount, or iu lae responsibility of the sureties, the said court in hereby authorized and required to demand additional bonds with approved sureties; and iu the event that the assessor or collector shall refuse or neglect to lurnish ad-ditiunal ad-ditiunal bonds with approved sureties, for a period of twenty days after due notice baa been given, tfee coanly court muy declare the office vacant. S(3. la. In C.11HH nt'LhaniVina m( ih assessor or the collector becoming vacant, the county court cf the county whtre such vacancy occurs shall have power to fill such vacancy by appointment until the next general gen-eral election. See. 14. The compensation to be received by assessors and collectors shall be as determined by the county courts of their respective counties; to be paid by the tcrrii-.iy and counties pro rata. Sec. 1. The aasrfsBcr and collector are each respectively hereby authorized author-ized to appoint one or more deputies for whose official acts be shall bo responsible. re-sponsible. Deputies shall be invested w ith the same powers as principals; they shall eAch take, ond subscribe a similar o-ith of utfico, and may be required to give a bond with sufficient sureties, payable tothe officer appointing him, and iu such sum as the principal may determine conditioned, lar the faith fnl discharge ot" their official duties. Assessors and collectors and their deputies are hereby empowered to administer ad-minister oaths in the discbarge ot their official duties, and may reauire persona to give, a statement of their : taxable property under oatb. Sec. 10. The assessor may, when he deems it necessary, leave with the person to be assessed, or at bis residence resi-dence or place of buainess. n, blank lorm of tne assessment list and with corporations, firms or associations suitable forms r quiring the taxpayer tax-payer to fill out and return the same to tbe assessor within twenty days from date of service; and any person, corporation, firm or association furnished fur-nished with said blank forms must comply with the requirements thereof, there-of, or be liable to a tine not to exceed una uuuureu uuuars ior eacn neglect. If any person. shall wilfully and knowingly know-ingly make a false list to the assessor, or make a !alne statement of bis prop erty, or of property under bis control, he shall be deemed guilty of a misdemeanor, misde-meanor, and may be fined in any budi less than one hundred dollars, or imprisoned im-prisoned in the county jail not exceeding ex-ceeding one hundred days, or both. The counly court Bhall furnish lo , the assessor a Buitable book or books conveniently ruled and beaded for designating the property to be as ses&ed, which shall constitute tbe assessment loll. Sec. 17. On or before tho first Monday in June in each year, the assessor Bhall ascertain by diligent inquiry and examination, all property in his county, real and personal, subject sub-ject to taxation; also so far as practicable, prac-ticable, tbo names of all persons, corporations, cor-porations, companies or firms owuinc. claiming or having tbe possession or control thereof, and shall determine the lair cash value of euch property, aud shall so list and assess the same to the person, firm, corporation, association as-sociation or company owning or having hav-ing the possession, charge or control thereof, and make returns to the county court. No assessment of property or charge for taxes or assessments assess-ments thereon Bhnll be considered illegal on account of any irregularity or informality in the list or assessment, assess-ment, rolls, or on account of tbe assessment rolls or the tax list not beinc: made, completed or returned within the time required bv law, or on account of the property having been charged.or listed in the assessment assess-ment or tax list in any other name than that of the rightful owner, and no error or informality in the proceedings proceed-ings of any of tbe officers entiusted with the assessment and colleoiion of taxes not affecting the substantial justice of the tax or assessment itself shall vitiate or in any way affect the tax or assessment. Sec. 18. The couuty court of each COUntv shall Cinatitntn a hnorrl nf equalization in their rpBpcetive counties. coun-ties. The board of equalization shall meet on the first Monday in June in each year, and shall continue in session ses-sion from time to time until the busi nesi of equalization is di5posed of. They shall have power to determine all written complaints made in regard tothe assessed value of any property, and may change and correct any valuation, either by adding thereto or deducting therefram, and if the board of equalization shall find it necessary 1 to add to theaasessed valuation of any property on tho assessment roll, tbev shall direot their clerk tn five notice the persons interested by letter, posl-nfte posl-nfte prepaid, deposited in the post-office, post-office, or otherwise naming the day when they shall act in that case, and allowing a reasonable time to appear. During the sessions of the board, tho assessor may be present, and shall have liberty to make any statement i touching questions before the board. ; The board may remit or abale tbe taxes of any insane or idiotic prson, infirm or indigent pereon to an amount not exceeding five dollars tor the current year. During the session, or as soon as passible after the adjournment of the board of equalization, the clerk shall enter upon said a-sessraent roll all the changes and corrections made by the board, and shall aid up the columns of valuation and on or before the first day of July, he shall deliver to the, tux collector a true abstract f f thi ! corrected roil, with the total ol Uxe to each person, firm, corporation and association, carried out in separatt money columns, which said a lid tract liet shall be duly certified by thi clerk, and he shall report to tho territorial ter-ritorial auditor of public accounts the amount of territorial and school tux ansessed in Baid counly, and shall file the original assessment roll in hi office A!f territorial, school and county taxes provided fur in this act, shall be due and payable on the first day of July, annually, and any and all taxes remaining unpaid on the .not nay ui uctuner snail De ueemea delinquent. See. 9. On receipt of the abstract roll from the clerk of the county court, the collector Bhall proceed to ooflect the taxes, and shall furnish to each taxpayer, or leave at bis residence resi-dence or usual place of business (if known), a notice of the amount of tax assessed against bim, and where and when payable. If any person negl-jct or fail to pay his taxes on or befjro the 3lst day of October, in the year the taxes are assessed, it shall be the duty of the collector to levy upon enough taxable personal property of tbe taxpayer, to pay the taxes and I cost, and proceed to sell the same in manner hereinafter mentioned. Before making said sale, he shall give the owner, if known, and an in habitant ot the county, a notice, in writing, ot the time and place of sale; he shall also caute pubiio notice to be given, not leds than ten nor more than forty days, of the time, place and kind 0f property to by sold, by posting up said notice in not less than three public places in the vicinity; if real j estate is to be sold, one of said notices must be posted up on the premises. VVhen personal taxable property of a delinquent taxpayer is not found by the collector, or if found is insufficient then the collector is also authorized lo levy upon and sell any real estate belonging, or assessed to euch deliu quent taxpayer. The propeily of. non-residents or persons unkuuA-n. . ahall not be sold lor taxes without giving notice of such sale by advertising at least five times in some newgp.per published iu tbe territory, commenring at least twenty days previous to date of sale. The collector shall be entitled, as coslg, to tbe same fees ai a sberifl or constable for like services. The collector is hereby authorized and empowered to collect taxes at the rate per oent. of the previous yer, at any time after lbs property .has been assessed in all cases where he has reasonable grounds for tupposing that sucn property will be removid.from the counly, previous to the regular time- for collecting. Whenever properly ahail be sold for taxes tho amount, if any, reaaiaing ver aud above tbe tax and costs Bhall be paid inio the county treasury, subject to the order of tho person whose property was sold. Sec. 20. When real eslatc is gold for taxes, the collector shall certificate to the purchaser, reciting substantially the facta of the nonpayment non-payment of the tax, levy upon advertisement adver-tisement and sale of said real eBtate which certificate shall be prima facie evidence of tbe facts therein recited, a duplicate of such certificate shall be filed by tho collector in tbo office of the recorder of the county. Provided that if at cuch sale no person bid, and pay the collector the amount of tax required to be paid as aforesaid, on any real estate, the collector shall make to the probate judge, and his successor in office, for and in behalf of such county a certificate similar to tuai given to other purchasers, and fuch sale to the county, Bhall have tbe same eflect as if made to on individual. Sec. 21. Real estate sold for taxes, as aforesaid, may be redeemed by any person interested therein, at any time within two years alter the date of the sale thereof, by such person paging in to tbe county treasury for tbe use of the purchaser, or bis legal representatives, repre-sentatives, the amount paid by such purchaser, and all costs, as aforesaid, with interest, at the rate of one aad one hall per cent, per month, on the whole from the day of sale to that of tbe redemption, and all taxes that have accrued thereon and which have been paid by the purchaser after his purchase to the time of redemption. redemp-tion. Sec. 22. Money pid into the! treasury in redemption of real estate, purchased at a tax sale, and to which money said purchaser, or his assignee, is entitled, shall be paid to him by the treasurer upon bis applying there-fjr there-fjr and producing the duplicate certificate cer-tificate of the purchase or a copy thereof certified by the recorder and endorsing thereon a receipt for the amount. 5eo. 23. It any property, sold aB aforesaid, be not redeemed Within the time, aud in the manner aforesaid, on presentation of the collector s certificate, the clerk of the county court shall make out and deliver a deed therefor, conveying the same to the individual purchaser, or assignee, as tho case may be; which deed Bhall recite, substantially, the amount of the tax, the year for which it was assessed, tbo day and year of the sale, the amount for which the real estate was sold, a full description thereof, and tho nnme of tho purchaser or assign-, and when attested by the Beal of the county court, Buch deed shall be prima facie evidenco of tho facta recited therein. Sec. 24. Whenever the collector ahall furnish satisfactory proof to the all tho taxable property, real and personal, of any delinquent taxpayer, the county court shall credit tho collector col-lector with the amount of the tax of such delinquent remaining unpaid and Bhall report quarterly to the auditor of public accounts the proportion pro-portion of territorial tax as credited to the collector. Sec. 2-5. The clerk of the county court shall keep an account with the collector, debiting him with the amout of tax assessed and crediting bim with the amount paid; and the collector is hereby required to pay to the counly treasurer, once a month, or nftennr if required by the county court all funds collected by bim, and shall take the treaurpr's receipt therefor there-for specifying the amount paid in kind. Spc. 2(5. Whenever any tax is paid in full to the collector he shall mark the word "paid" in tho abstract rolls opposite tbe name of the taxpayer, and shall civo a receipt therefor, specifying therein the payments each in cash warrant, auditors warrants, a duplicate ot which the collactor shall keep upon the stub of bis receipt book, and return said duplicate to the clerk of the county court quarter yearly. Sec. 27. Tho county treasurers of tho several counties are berehy rnado sub-treasurers of the territory; and each county treasurer shall make a report to lbs territorial treasurer of li fuuds belonging to tbo territory wLicb he has received, once every niut-ty 'lays, or nftener if required by l;it-u-rntuniil treasurer, aud bold the lame uul ject to bis order. Auditor's warrants shall be receivid for lern&iial, and county warruLls for county taxes. ciec. 28, On or before the3lst tl.iy of December in each year, tbe col lector oi ech cjunly ahull setlle with tbe cuiuty court, aud make full pay. ments into the county treasury for all taxes duo. If any lax ahall remain unpaid to tbe collector on the said 31st day of December, tbe coJIeclor shall have in his own individualriglit, right of actioo Ihe same aa on express ex-press contract for the direct payment of money, aguuiel each delinquent, and no property of such delinquent shall be exempt from execution on a judgment in such cases. Sec. 29. When a resident of one county removes his properly to another couuty, withcut having paid tbe tax or taxes standing against him, it shall be the duty of the collector col-lector of the county from which the delinquent has removed, to report tbo amount of tax or laxes due from said delinquent, to the collector of the county to which the said delinquent baa removed, and tbe collector receiving re-ceiving such report of delinquency is hereby authorized and required to . COlleRt ftllfih tT Or KToa cases. ' Sec. 30. Collectors who shall collect col-lect delinquent taxes, as provided in the preceding section, shall be entitled to oueba)f the per centngo allowed tbe collector by the county court of the county where the tax originated, and shall promptly remit the sums collected, less Baid per ceutage, to the collector from whom was received the report ot such delinquency. Sec. 81. The reveiuiB accruing under the provinioos l f this act for me oeuent ol district Bchools shall be disbursed under tbe provieionsof section sec-tion 60S compiled lows 01" Utah, relating re-lating 10 the distribution of funds lor tbe benefit of district schools, or as may otherwise be provided for bylaw. Sec. 32. Whenever the terms mentioned men-tioned in this section are employed in Shis act, they are employed in the senses hereinafter affixed to them, except where a different Bense plainly appears: 1st. The term person, when applicable, ap-plicable, includes firm, partnership, joint stock company, association and corporation. 2d. Words in the singular number may includo the plural, and words in the masculine may include the fern inino. 8d. The term property, includes both real estate and personal property, as hereinafter defined. -, 4th. The term personal properly includes money and all other property tangible and intangible except real property. 5th. The term intangible property includes shares of stook in corporations corpora-tions and in joint stock companies, , Liu viusuia uuuug. 6th. The term real property includes in-cludes land, land claims and all improvements im-provements Ibereon. . 7th. The term real estate includes the ownership of or claim to or possession posses-sion of or right of possesion to any real property in this territory. Sib. The term writing and written includes printing and printed, and the term printing and printed in eludes writing and written. 9th. The term auditor's warranle, ia an order drawn by the auditor of pubiio accounts, under his seal of office, on the territorial treasurer, direetincr him tn naif c. mJ ... a named person, or bearer, and can only be drawn on an appropriation made by the legislative assembly. 10th. Tbe term county warrant, is an order drawn by tho county clerk, under the seal of the county ceurt, on the county treasurer, directing him to pay a named sum to a named person, or bearer, and can only be drawn on an appropriation made by the county court. Sec. 33. All that part of section 591 compiled laws of Utah which reads as follows: "To assess and collect col-lect annually a tax of one-fourth of one per cent, on all taxable property within their districts for school purposes, pur-poses, and shall have power to remit taxes," also so much of section 608 oompiled laws of Utah as relates to the appropriation of $25,000 annually for the use of schools in this territory, and all acts and parts (if acta hereto- j ' . " 1C""IUU lu assessing aud collecting county and territorial taxes, superseded by or in conflict with any of the provisions of this act are hereby repealed: provided, always, that such repeal shall not aflect, or in aay wise impair any right accruing or any liability, forfeiture or penalty incurred under such repealed acts or pans of acts, or afiect any suit, prose cution or proceeding begun or pend ing previous to the said repeal; but all rights, forfeitures, liabilities or penalties incurred under said acts may be enforced the same as if such repeal had not heen made, nor shall suoh repeal afiect tbo right to any offico or change the term or tenure thereof; and the npseesors and codec tors now in office in their respective counties are hereby authorized and empowered to assess and collect the territorial, school and county taxeB for 1878 under the provisions of this act. (All delinquent taxesdueand remaining remain-ing unpaid on the 1st day of March, 1878, shall be collected of the person assessed in accordance with the provisions pro-visions of this act by the collectors of their respectivo count ies.) |