A Digest of Taxation in the States, Under Three Heads. 1. Mode Or Machinery of Taxation; 2. Standard of Valuation; 3. Property Liable To, And Exempt From, Taxation
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Neglect or refusal of clerk. When fsheriff collector. Circuit court to Tiicate any city, town or village, if taxes are not paid. Town trea- surer to give notice of taxes in first to the treasurer of said county on or before the last Monday of January next the sum of for state taxes ; and to retain and pay out, as town treasurer, according to law, the sum of ; and the balance to pay to said treasurer for county purposes, on or before the day speci- fied ; and malce return to said treasurer of wa...rrant, with said roll attached, together with his doings thereon. As soon as the town clerk shall have delivered the assessment roll and warrant to the town treasurer as afore- said, he shall make a memorandum or entry thereof, and charge to the treasurer the amount of the town and other local taxes, if any, in a book to be kept by him for that purpose. Should the town clerk neglect or refuse to perform his duties relative to the assessment and warrant as above set forth, the clerk of the board of supervisors of the county in which such town is situated, shall calculate and carry on the taxes on the assessment roll of the town, complete the roll and make a true copy and annex a warrant, signed by him as clerk of sucJ| board, which warrant shall be sub- stantially like the warrant he was required to make or annex to a copy of the assessment roll, and shall be directed and delivered to the sheriff of said county, together with the copy of the assessment roll, who shall collect and return said taxes according to the command of the warrant, and for that purpose the sheriff of the county is vested with all the powers of the town treasurer of such town.
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