An Act for Levying and Collecting a Tax on Land and for Other Purposes, 1805


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CHAPTER XXXII.

AN ACT for levying and collecting a tax on Land and for other purposes

§ 1. Be it enacted by the Legislative Council and House of Representatives, and it is hereby enacted by the authority of the courts to same, That on or before the first day of January next the courts of common pleas of the several counties within this territory be empowered, and they are hereby authorised and required to appoint an assessor and collector for the purposes herein after mentioned, each assessor or collector before they begin the exercise of the duties of their respective offices shall take and subscribe the following oath or affirmation, before any judge of the court aforesaid of the county viz. I do solemnly swear or affirm (as the case may be) that as collector, or assessor, for the county of       I will to the best of my skill and judgment, diligently and faithfully execute the duties of the office, without favor, affection or partiallity, and that I will do equal right and justice to the best of my knowledge and understanding in every case in which I shall act as collector (or assessor) so help me God. A certificate of which oath or affirmation shall be delivered to the assessor or collector, and a copy thereof transmitted without delay to the auditor of the territory to be by him filed in his office.

§ 2. And be it further enacted, That it shall be the duty of the auditor and he is hereby authorised and impowered to apply for and procure from the proper officers an abstract of all entries and locations of lands of this territory noting the quality of, where, and on what creeks, water courses &c. such entries and locations have been made, with the names of the persons to whom entered, and it shall be the duty of the auditor to transmit complete lists of such entries and location of lands to the assessors of the respective counties by the first day of January annually, any expense incurred by the performance of the services and duty required by this section, shall be paid out of the territory treasury.

§ 3. And be it further enacted, That the assessor of each county respectively on or before the tenth day of February, having taken the oath or affirmation prescribed by this act, shall take a true account, and make out an exact list of each and every tract of land claimed by the inhabitants of his county, and every inhabitant of the county shall on application of the assessor forthwith render on oath, which the assessor is hereby empowered and authorised to administer the same, a full and true account of his, her or their name or names, and of the lands which he, she or they claim within this territory either by entry, patent, deed of conveyance, bond for conveyance, or any other evidence of claim, which the assessor shall set down in writing; and it shall be the duty of the assessor to attend at the court house of his county from nine o'clock in the morning until four o'clock in the afternoon of the twelfth day of February, to receive the returns of such inhabitants as may be delinquent.

§ 4. And be it further enacted, That if any inhabitant shall neglect or refuse to render such account, or shall render a false or fraudulent account, he shall be fined in the sum of fifty dollars, with costs, to be recovered by information, or indictment, in any court having competent jurisdiction.

§ 5. Be it enacted, That the assessor at the time he takes a list of lands as aforesaid, shall make a valuation of each tract per hundred acres, according to the quality of soil and its relative situation, which he at the same time shall signify to the land holders, but in making such assessment and valuation, houses, barns, and other improvements, shall be excluded.

§ 6. Be it enacted, That if any non resident, claiming lands in this territory either by entry, patent, deed of conveyance, bond for the conveyance, or any other evidence of claim, his or her agent or attorney shall neglect or refuse to list his or her lands with the assessor of the county where such lands may have been entered or located between the first day of January, and the twelfth day of February, agreeably to the requisitions of the third section hereof, then the assessor shall immediately proceed to list the lands of such non resident, that may be in his county, and shall also make a valuation thereof, in the manner required by the preceding section of this act.

§ 7. That the judges of the common pleas shall assemble at the court house of their proper county on the 15th day of February annually, and the assessor shall lay before them an abstract of assessment and valuation of lands, made by him in manner and form aforesaid, fairly and correctly stated, and the said judges are hereby empowered and authorised to hear any complaints of an improper or partial assessment or valuation of lands, which may have been made by the said assessor, and to make such alterations in the estimate, as they, or a majority of them, shall think reasonable and just.

§ 8. Be it enacted, That when the abstract of assessment for the respective counties shall be thus revised and corrected, the clerks of the said court shall make out two fair and correct transcrips thereof, one of which shall be forwarded to the auditor of the territory by the 20th day of March, the other shall be filed by the said clerks in their respective offices, a copy whereof they shall regularly transmit to the house of representatives, on the first week of their annual meeting, and the original abstract, with such alterations and corrections as may have been made by the said judges, certified by the said clerks, shall by them be returned to the assessors respectively.

§ 9. Be it further enacted, That if any clerk shall neglect or refuse to perform the service and duty required by this act, he shall, for every such neglect or refusal, be fined in the sum of fifty dollars, to be recovered with costs, by information or indictment, and for the use of the territory.

§ 10. Be it further enacted, That the said clerks shall receive for the performance of the duty required herein the annual salary of twenty dollars, to be paid out of the territorial treasury.

§ 11. Be it enacted, That the auditor, on receipt of the said abstracts, shall make an assessment on each tract of land according to the aforesaid valuations at such rate per dollar as will be sufficient to produce the sum required.

§ 12. Be it further enacted, that the auditor shall make out fair and correct abstracts for each county, containing the names of possessors, the qantity of land respectively claimed, and the assessment made on each tract in manner aforesaid, and on or before the first day of May, transmit the same to the collectors of the proper counties.

§ 13. Be it enacted, That the collector of each county by the 25th day of May shall demand payment of the tax or sum assessed on each inhabitant in his county in person, or by notice in writing left at his or her usual place of residence.

§ 14. Be it enacted, That in case of non payment of taxes at the time appointed, it shall be the duty of the collector to levy and collect the tax so in arrear, with costs, by a sale at the court house of his county, of the lands of such delinquent, whether resident or non resident, giving at least forty days notice by advertisement at the county seat, and in some public newspaper in this territory of the time and place of such sale.

§ 15. Be it enacted, That it shall be the duty of the collector to receive any arrearage taxes at any time before the sale commences, provided such delinquent pays him the additional sum of fifty cents for his own use.

§ 16. Be it enacted, That when any tract of land is not sold as aforesaid, for the want of buyers, it shall be the duty of the collector to advertise as aforesaid, and to expose the same to sale, at each successive court of common pleas, until the land be sold, or the tax thereon, with costs, be paid.

§ 17. Be it enacted, That when any lands are sold as aforesaid, it shall be the duty of the collector to convey the same to the when purchasers by deed in due form of law executed, which conveyance shall vest in the purchaser all right, title and interest of the proprietor, and it shall not be lawful for the collector or his deputies, directly or indirectly to purchase any land or lands sold under the authority of this act.

§ 18. Be it enacted, That from the time of assessment the territory shall have a lein on any tract of land for the amount of taxes due thereon, which shall remain until the taxes be paid.

§ 19. Be it enacted, That when any non resident may have transferred, or may hereafter transfer his or her claim to land in this territory, it shall be lawful for his or her sub claimant, agent or attorney to enter the same within the time prescribed for listing lands by this act with the assessor of the county where the lands lie, who shall keep a book for the purpose, and such person shall be chargeable with the taxes on such land thereafter. Each person having such transfer made shall pay the assessor fifty cents for his own use.

§ 20. Be it enacted, That it shall be the duty of the collector to pay the tax money which he shall have received to the treasurer of the territory by the 31st day of July, in every year, and for the monies so paid, the treasurer shall give a receipt, which shall be a sufficient voucher, and exonerate and discharge the said collector of the amount therein contained.

§ 21. Be it enacted, That the collector shall have six percent upon all monies which he shall collect under the authority of this act, to be discounted with him by the treasurer of the territory.

§ 22 Be it enacted, That the assessor shall, for the name of each person whose lands he may list, receive ten cents to be paid out of the territorial treasury.

§ 23. Be it enacted, That it shall be the duty of the auditor to publish such extracts from this law as relates to the time and manner of listing lands in this territory belonging to, or claimed by non residents, and also the time and manner of paying and collecting the taxes in one newspaper within this territory, eight weeks, and also in one at the city of Washington for the term of three weeks to commence on the first week in November next, and the expences thereof shall be defrayed out of the treasury of the territory.

§ 24. Be it enacted_. That the assessor of each county shall give bond to the court of common pleas with one or more sureties to be approved of by the said court, in the sum of five hundred dollars for the use of the territory conditioned for the faithful performance of the service and duty of assessor, as required by this act, which bond, the due execution thereof being proved be­fore, and certified by a judge of the county, wherein it may be executed, shall be recorded in the office of the secretary of the territory, and copies thereof legally exemplified by the said secre­ tary shall be legal evidence in any court of law in any suit against such assessor, and his sureties.

§ 25. Be it enacted, That each collector shall give bond in the sum of two thousand dollars with similar sureties for the same purposes, and in like manner as is provided for and in case of assessors in the preceding section, and the said bond shall be authenticated in the same manner, and for similar purposes as is before provided for in case of assessors.

§ 26. Be itenacted, That if any, or either of the days men­tioned as aforesaid shall fall on a Sunday, the duties required to be performed as aforesaid, on any, or either of the said days, shall commence on the day following.

§ 27. Be it enacted, That the sheriffs of the counties respec­tively at the time they take a list of the taxable property under the county levy act, take an exact account of all free male inhabitants in the same, and by the first day of April next, transmit the same to the secretary of the territory, and for performing the service and duty herein required, the said sheriff shall receive three cents for each name, to be paid out of the counties funds, in manner, and in form, as is required in other cases.

§ 28. And be it further enacted, That if any such sheriff shall neglect or refuse to take such account of the free male inhabitants in his county, or to transmit the same to the secretary of the terri­ tory by the said first day of April next he shall forfeit 500 dollar, to, and for the use of the territory, to be recovered with costs by action of debt, in the name of the auditor, or by indictment or information.

JESSE B. THOMAS, Speaker of the House of Representatives
B. CHAMBERS, President of the Council.

Approved August 26th, 1805.

William Henry Harrison


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