Salaries of certain county officers in Elko county. Duties of Duties of missioners. SEC. 5. On and after the first Monday in January, A. D. eighteen hundred and ninety-five, the County Commissioners shall each receive the sum of four hundred dollars per annum, and such mileage as now allowed by law. SEO. 6. The office of Treasurer is hereby consolidated with the office of County Clerk, to take effect on and after the first Monday in January, A. D. eighteen hundred and ninety-five. SEC. 7. No allowance shall be made by the Board of County Commissioners for the compensating of any deputy or deputies for any of the offices named in this Act, except as herein expressly provided. SEC. 8. All salaries herein provided shall be payable monthly, in twelve equal installments. The County Auditor shall, on the first Monday in each month, draw his warrant on the Salary Fund in favor of each of the officers named herein for the salary due said officer for the last preceding month, and the County Treasurer shall pay said warrant out of the said Salary Fund. SEC. 9. All Acts and, parts of Acts in conflict with this Act are hereby repealed. CHAP. LI.-An Act defining certain duties of County Assessors, County Commissioners, County Clerks, County Treasurer and ex-officio Tax Receivers. [Approved February 27, 1893.] The People of the State of Nevada, represented in Senate and SECTION 1. The Assessor shall in each county, between the date of the levy of taxes and the first Monday of September in each year, ascertain the names of all taxable inhabitants, and all the property in his county subject to taxation, and shall assess such property in the manner now provided by law. SEC. 2. On or before the second Monday of September in each year, the Assessor shall complete his assessment roll, duly certify to the same and deposit said roll with the Clerk of the Board of County Commissioners, to be used by them as a Board of Equalization. SEC. 3. The Board of County Commissioners of each county County Com- in this State shall meet as a Board of Equalization on the third Monday of September in each year, to examine the assessment roll and equalize the assessment of property appearing upon the assessment roll in their respective counties, and shall continue in session from time to time until the business of equalization is disposed of, but no later than the first Monday in October, and all the provisions of the statute as to notice and manner of equalization shall be the same as now prescribed, except as to the dates of such meetings, which shall be as herein before stated. County SEC. 4. Within five days after the adjournment of the Board, Duties of the Clerk shall enter upon the assessment roll all the changes Clerk. and corrections made by the Board, and shall immediately deliver said roll, so corrected, with his certificates attached thereto, to the County Auditor. Auditor. SEC. 5. The County Auditor, as soon as the assessment roll Duties of is delivered to him by the Clerk of the Board of Equalization, shall proceed to add up the valuations, and to enter the total valuation of each kind of property, and the total valuation of all property on the assessment roll. SEC. 6. On or before the first Monday of November in each year, the Auditor shall deliver the corrected assessment roll, with his certificate attached thereto, together with the maps or plat books, to the ex-officio Tax Receiver. SEC. 7. On delivering the assessment roll to the ex-officio Tax Receiver, the Auditor shall charge him with the full amount of the taxes levied, and he shall forthwith transmit by mail to the State Controller a statement showing the assessed valuation of all property in the county and the amount of taxes levied thereon for State and county purposes. Tax SEC. 8. On the first Monday of December the ex-officio Tax Duties of Receiver, at the close of his official business on that day, shall Receiver. enter upon the assessment roll a statement that he has made a levy upon all the property therein assessed, the taxes upon which have not been paid, and shall immediately ascertain the total amount of taxes then delinquent, and file in the office of the Auditor the list of all persons and property then owing taxes, verified by the official oath of himself or his deputy, which shall be completed by the second Monday in December, and shall be known as the delinquent list. SEC. 9. On the second Monday of December in each year the ex-officio Tax Receiver shall also attend at the office of the County Auditor with the assessment roll, and the Auditor shall then and there administer to the ex-officio Tax Receiver an oath, which shall be written and subscribed on the assessment roll, to the effect that each person and all property assessed in said roll, or [on] which taxes have been paid to him, has the word paid marked opposite the name of such person or a description of such property, and the Auditor shall then foot up the amount of taxes remaining unpaid, and shall make a final settlement with the ex-officio Tax Receiver of all taxes charged against him on account of said assessment roll. The Auditor shall then immediately transmit, by mail or otherwise, to the State Controller a statement in such form as he may require, of all and each particular kind of property delinquent, and the total amount of delinquent taxes. be paid, how. SEC. 10. At any time after the second Monday in December Taxes may and before the institution of suit, as is provided for by law when the amount of taxes exceeds three hundred dollars, and before the sale of property where the amount of taxes does not exceed three hundred dollars, any delinquent taxpayer, upon a certificate from the Auditor (giving a description of the property and the taxes thereon), may pay to the ex-officio Tax Receiver the taxes assessed against said delinquent (with the percentum additional by way of penalty thereon) by complying with other existing provisions of law. SEC. 11. All Acts and parts of Acts, so far as they conflict with the provisions of this Act, are hereby repealed. Providing for the bonded debt Humboldt county. CHAP. LII.—An Act to authorize the Board of County Commissioners of Humboldt county to issue bonds for the purpose of providing a fund to pay the bonded debt of said county. [Approved February 27, 1893.] The People of the State of Nevada, represented in Senate and Assembly, do enact as follows. SECTION 1. The Board of County Commissioners of Humboldt county is hereby authorized and directed to prepare and issue the bonds of said county, to the amount of fifty-two thousand dollars, bearing interest at a rate to be fixed by said Board; provided, however, that said rate of interest shall not exceed five per cent. per annum. SEC. 2. Said bonds shall be of the amount of five hundred dollars each, and shall be payable to bearer at the office of the County Treasurer of said county, in not less than three years nor more than eighteen years from their date; both principal and interest shall be payable in lawful money of the United States. SEC. 3. Said bonds shall be prepared in proper form, signed by the Chairman of the Board, and countersigned by the Clerk, and the county seal shall be attached. They shall bear interest coupons payable semi-annually. Said coupons shall be signed by the Chairman of the Board, and countersigned by the Clerk. Both bonds and coupons shall be numbered consecutively. SEC. 4. The Board of County Commissioners shall negotiate and sell said bonds during the year eighteen hundred and ninety-five, not later than June first of that year. None of said bonds shall be sold for less than ninety-eight per cent. of their par value. All moneys realized from the sale of said bonds shall be paid into the county treasury, and shall be placed by the Treasurer in the fund known as the Courthouse Interest and Sinking Fund, and shall be used for the redemption of the bonds issued during the year eighteen hundred and seventy-five, and commonly known as the Courthouse Bonds, when the said bonds become due and payable. SEC. 5. The said Board of County Commissioners is hereby authorized and required to levy and cause to be collected during the year eighteen hundred and ninety-four, and annually thereafter until all the bonds issued under the provisions of this Act, and the interest thereon shall have been fully paid or provided for, a tax not exceeding twenty-five cents on each one hundred dollars of the taxable property of Humboldt county, Providing to be applied exclusively to the payment of the principal and forth interest of said bonds. SEC. 6. All moneys collected under the provisions of the preceding section shall be placed in a separate fund, to be known as the Bond Redemption Fund, and shall be applied, first, to the payment of the semi-annual interest, as above provided, and second, to the redemption of said bonds, as provided in the next section. SEC. 7. Whenever, after the expiration of three years from the date of said bonds, all interest due thereon shall have been paid, and there shall be in said fund a surplus which will not be needed for the payment of the future interest to accrue within the ensuing twelve months, the Board of Commissioners shall insert an advertisement in at least one newspaper published in said county, for the period of at least two weeks, stating the amount of money on hand to be applied to the redemption of said bonds, and notifying the holders of the lowest numbered outstanding bonds that the bonds mentioned in the said advertisement will be paid upon presentation to the County Treasurer, and that interest thereon will cease at the expiration of thirty days from the date of said notice. CHAP. LIII.-An Act to provide for payment of funeral expenses of indigent ex-soldiers. [Approved February 27, 1893.] The People of the State of Nevada, represented in Senate and bonded debt Humboldt county. SECTION 1. Whenever the remains of any indigent ex-soldier, Burial of exdying within this State, shall have been given interment by and soldiers. at the expense of any Grand Army Post, the Post rendering such service shall be entitled to receive from the county of which such deceased ex-soldier was a resident at the time of his death, a sum not less than twenty-five dollars and not more than forty dollars, such sum to be allowed and paid in the manner provided for the payment of other bills against the county." CHAP. LIV.-An Act to fund the bonded indebtedness of Esmeralda county, State of Nevada. · [Approved February 27, 1893.] The People of the State of Nevada, represented in Senate and SECTION 1. In order to refund the entire indebtedness of Esmeralda county, for which bonds are now issued and at present outstanding under the Acts approved February twenty Duties of certain officers of Esmeralda county, funded indebtedness. Form of bonds. seven, one thousand eight hundred and eighty-three, and March first, one thousand eight hundred and eighty-three, the Chairman of the Board of County Commissioners, the Auditor and the Treasurer of said county, and their respective successors in office, are hereby made and shall constitute a Board of Commissioners, to be known as the Funding Commissioners of Esmeralda county, to have and exercise the powers and perform the duties hereinafter prescribed in this Act. SEC. 2. The said Funding Commissioners shall cause to be prepared and ready for use by the ninth day of April, 1893, the sum of fifteen thousand ($15,000) dollars, and by the ninth day of April, 1897, the further sum of eighteen thousand ($18,000) dollars, bonds of the county of Esmeralda. Said bonds shall be of the denomination of one thousand ($1,000) dollars each, and shall each purport in substance that the said county of Esmeralda owes the holder thereof a sum of money in gold coin of the United States, to be expressed therein, bearing interest at a rate of not to exceed six per cent. per annum, from and after the ninth day of April, 1893, for the first fifteen thousand dollars of said bonds, and from and after the ninth day of April, 1897, on the second issue of eighteen thousand dollars of said bonds, the said interest being payable semi-annually, on the ninth day of October and April of each year, the first semi-annual payment of interest to be paid October the ninth, 1893, and all interest to be paid at the office of the Treasurer of said county. One thousand dollars of the principal of said bonds shall be paid each year, on the ninth day of October, the first payment on principal to be made October the ninth, 1893, and each year thereafter until the whole amount of said principal sum shall have been paid, and the said payments of principal shall be made at the office of County Treasurer of said Esmeralda county. Said bonds shall be signed by the Chairman of the Board of County Commissioners of said county, countersigned by the Auditor and indorsed by the Treasurer, and shall be attested by the seal of the Auditor of said county. The said bonds shall have attached thereto coupons for the payment of the interest thereon semiannually, and said coupons shall be numbered, and shall respectively express the amount of interest due and when payable, and shall be signed by the Chairman of the Board of County Commissioners and the Treasurer. When interest shall be paid, the coupon or coupons so retired shall be separated from the bond, delivered to and cancelled by the Treasurer. SEC. 3. All bonds issued under this Act shall be numbered consecutively, and the said Funding Commissioners shall keep a register of all of said bonds, and note therein the number, date and amount of each. The Auditor shall be the custodian of said register, and the said bonds shall be paid in the order of their number, bond number one being payable October ninth, one thousand eight hundred and ninety-three, and one each year thereafter on the ninth day of October in the order |