officer with any such execution shall be the same in all other respects as are now directed by law.

SEC. 41. The production of any tax or assessment roll on the trial of any action brought for the recovery of a tax therein assessed may, upon proof that it is the original assessment roll or the tax roll, with the warrant annexed of the county named, as the plaintiff in such action, be read or used in evidence; and if it shall appear from said assessment roll that there is a tax therein assessed against the defendant in such suit, it shall be prima facie evidence of the legality and regularity of the same; and the court before whom the case may be pending shall proceed to render judgment against the defendant, unless he shall make it appear that he has paid such tax, or that such property is exempt from taxation under the provisions of this act, or that he had no claim, title or interest in the property assessed at the time of assessment, and no stay of execution shall be allowed on any such judgment.

SEC. 42. Chapter 48, Howell's Code, "Of Proceedings in Civil Cases," and the several amendments thereto, so far as the same are not inconsistent with the provisions of this act, are hereby made applicable to proceedings under this act; and any deed derived from a sale of real property under this act, shall be conclusive evidence of title, except as against actual frauds, or prepayment of the taxes by one not a party to the action, or judgment in or upon which sale was made, and shall entitle the holder thereof to a writ of assistance from the district court to obtain possession of such property. Provided, that the sheriff, in selling such property, shall only sell the smallest quantity that any purchaser will take and pay the judgment and all costs; and provided, further, that when property sold belongs to minors or persons under legal disabilities, they shall have until six months after said disability is removed to redeem said property by paying the whole amount of the judgment, and all subsequent taxes and interest paid by and due to the purchaser at said sale; but this provision shall not apply when the executor or administrator of the estate, or the father, or, in case of his death, the mother or guardian of such minor children, has been personally served with process; and provided, further, that the real estate so sold for taxes may be redeemed from such sale, as in case of sale upon execution, as provided in other civil cases, by paying to the sheriff the total amount of the judgment and all costs, with thirty per cent thereon; and provided, further, that if the same is paid within three months from the date of certificate of sale, it shall be for the total amount of the judgment and all costs,

with fifteen per cent thereon. All moneys collected under this act, except costs and charges, shall, without delay, be paid to the treasurer of the county, to be distributed to the proper funds; and each collection and the date thereof shall be entered opposite the proper name or property in the delinquent tax list, which shall be open to public inspection.

SEC. 43. Fifteen per cent shall be added to the original amount of all delinquent taxes, and shall be collected by the district attorney as part of the delinquent taxes, five per cent of which shall be paid into the county treasury, to the credit of the general fund, and the remaining ten per cent shall be retained as fees by the district attorney. In case of suit being brought there shall be allowed to all officers, except district attorneys, the fees allowed in other civil cases. The district attorney shall be allowed for each suit prosecuted to judgment in the district court, fifteen dollars; if settled after suit brought, and before judgment, ten dollars; for each suit prosecuted to judgment before a justice of the peace, five dollars; if settled after suit brought, and before judgment, three dollars; to be taxed in all cases as costs against the defendant. All officers shall perform such services as may be required of them under this act, without the payment of fecs in advance; all costs shall be taxed and entered in the judgment against the person, and real estate and improvements, when the judgment is the same against all; or, if the judgments against the person and property are for different sums, then the costs may be apportioned by the courts as the same may be deemed just; Provided, that no fees or costs shall be paid to any officer or district attorney unless the same be collected from the defend

ants.

SEC. 44. The district attorney shall, on receipt of any money for taxes, enter the same on his delinquent list, opposite the name of the person delinquent, or opposite the description of the property, and shall, on the first Monday in each month after the time fixed in this act for the commencement of actions against delinquent tax payers, pay to the county treasurer all moneys collected by him for taxes, taking duplicate receipts for the amount so paid; one of which receipts he shall, on the same day, file with the clerk of the board of supervisors, and shall, at the same time, file with said clerk of the board of supervisors a list of all judgments obtained by him up to that date, for taxes under the provisions of this act, stating therein the names of the defendants, if known, or if unknown, a description of the property, the amount of each judgment, and the name of the court or jus

tice in which, or before whom, said judgment was obtained; he shall, on the Saturday next preceding the first Monday in May in each year, pay to the county treasurer all moneys received by him for taxes and not previously paid over, taking duplicate receipts therefor, one of which shall in like manner be filed with the clerk of the board of supervisors; and shall at the same time file with the clerk of the board of supervisors a list of all judgments obtained by him and not previously filed as herein provided; he shall, also, on the day last mentioned make and file with the board of supervisors an affidavit stating that he has paid to the county treasurer all moneys collected by him for taxes prior to that date, and filed the receipts therefor, and that the several lists filed by him, as herein directed, contain all judgments obtained by him under the provisions of this act. On the first Monday in July in each year, the district attorney shall attend at the meeting of the board of supervisors with the delinquent list or lists, and the board of supervisors shall then carefully compare the same with the treasurer's receipts and statements filed by the district attorney; and, if the same shall be found to be correct, the chairman of the board of supervisors shall give the district attorney a receipt specifying the same. The district attorney shall at the same time deliver to the treasurer a written statement of all delinquent taxes upon said delinquent list or lists remaining uncollected, or for which suit has not been brought, with his reasons in detail for not being able to collect the same, or for not bringing suit; and the treasurer shall immediately file the said delinquent list or lists and statement with the clerk of the board of supervisors, and the board of supervisors shall revise the same by striking off such taxes as cannot be collected; the delinquent list or lists shall then be returned to the treasurer, who shall note the changes made, and shall then return the same to the district attorney. The treasurer shall, in his next report to the territorial auditor, state the amount stricken off the delinquent list or lists by the board of supervisors.

SEC. 45. If any district attorney shall fail or refuse to pay the county treasurer, as provided in this act, any money collected by him for taxes, he shall be guilty of a misdemeanor, and, upon conviction thereof, shall be forthwith removed from office, and shall be punished by a fine in any sum not exceeding five hundred dollars, or by imprisonment in the county jail for a period not exceeding one year, or by both such fine and imprisonment.

SEC. 46. Each male inhabitant of this Territory, over the

age of twenty-one and under sixty, and not by law exempt from poll tax, shall pay a poll tax for the use of the Territory and county of three dollars, fifty per cent of the net proceeds of which shall be paid into the county treasury for county purposes; the remaining fifty per cent of the net proceeds to be paid into the county treasury for the use of the Territory, Provided, such male inhabitant shall pay the same to the assessor between the first Monday of January and the third Monday of December in each year; in default of paying the same to the assessor within the time specified, the collection of such poll tax shall be enforced by the county collector, whether the name of such inhabitant be on his tax roll or not, and the collector shall receive fifty cents for each six dollars of poll tax by him lawfully collected in each year.

SEC. 47. The county treasurer shall, on or before the first Monday of January in each year, cause proper blank receipts for the poll tax of citizens provided for in this act to be printed of a uniform appearance, changing the style thereof each year, and sign a number of them equal to the probable number of inhabitants in his county liable to pay poll tax, and shall number them, or so many of them as may be required, and make an entry thereof in a book to be kept for that purpose, and thereupon deliver them to the clerk of the board of supervisors, who shall in turn likewise sign them and make an entry thereof in a book to be kept by him for that purpose.

SEC. 48. The clerk of the board of supervisors shall, from time to time, issue to the tax collector so many of the receipts. for poll tax as he may need, taking his receipt therefor.

SEO. 49. No receipts for poll tax other than those mentioned in the forty-seventh section of this act shall be used or given for the payment of any such tax; and any tax collector who shall receive any poll tax without delivering the proper receipt required by law shall be guilty of a misdemeanor for each poll tax so received, and on conviction thereof shall be punished by imprisonment in the county jail, not less than three months nor more than one year, and by a fine not less than one hundred nor more than one thousand dollars for each offense, or by both such fine and imprisonment.

SEC. 50. Upon receiving such receipts from the clerk of the board of supervisors, the tax collector shall give a receipt to said clerk of the board of supervisors for the same; and the said clerk of the board of supervisors shall immediately

All

charge the same to the tax collector so receiving them. receipts delivered to the tax collector shall be filled out with the sum of three dollars, and three dollars shall be charged to him for each one so delivered.

SEC. 51. The board of supervisors of each county shall exact (if they deem it desirable) an additional bond from the tax collector, with additional sureties in such penal sums as the said board shall believe to be necessary to insure the prompt and faithful payment to the county treasurer of all moneys received by such tax collector for poll tax.

SEC. 52. No person shall be deemed or held to have paid his poll tax unless he be able to exhibit a receipt therefor, issued from the office of the county treasurer, or otherwise prove the payment of the same.

SEC. 53. Any person or persons who shall pass, sell or transfer, or attempt to pass, sell or transfer, or who shall forge or fraudulently issue, any receipt or receipts for poll tax contrary to the spirit or intention of this act, shall be guilty of felony, and on conviction thereof shall be punished by imprisonment in the Territorial penitentiary for not less than one year nor more than two years.

SEC. 54. To enforce the collection of poll taxes, the collector may seize so much of every and any species of property, right, claim or possession whatever, claimed or in the possession of any person liable to and refusing to pay his poll tax, or in possession of any other person, and belonging to such person so refusing to pay such poll tax, as will be sufficient to pay such poll tax and cost of seizure and sale, and may sell the same at any time or place, upon giving a verbal notice an hour previous to such sale, and any person indebted to another liable to a poll tax, who shall neglect or refuse to pay the same, may pay the same for such other, and deduct the amount thereof for such indebtedness. The collector, after having deducted the poll tax for which such property was sold, and the necessary fees and costs of the sale, shall return the surplus of the proceeds to the owner of the property. A delivery of the possession of the property by the collector to any purchaser at any such sale will be sufficient title to the purchaser without the execution of a deed thereof by the collector.

SEC. 55. If any person shall give to the tax collector or his deputy a false name, or shall refuse to give his name, he shall be guilty of a misdemeanor, and shall be arrested upon com