the same in a conspicuous place on the court house of said

county.

improper

1149. SEC. 74. If either the County Treasurer, County Penalty for Auditor, Sheriff, or any other person shall issue, have in his issuing possession, with intent to circulate or put into circulation, any licenses. other licenses than those properly issued to the Sheriff under the provisions of this Act, the person so offending shall be guilty of felony, and on conviction be sentenced to imprisonment in the state prison for a term of not less than one year nor more than four years; and any Collector who shall receive the money for a license without delivering to the person paying for the same the license paid for, or who shall insert the name of more than one person or firm therein, shall be guilty of a misdemeanor, and on conviction thereof, shall be punished by a fine of not less than one hundred dollars, nor more than three hundred dollars, or by imprisonment in the county jail not less than three nor more than six months, or by both such fine and imprisonment.

custodian of

1150. SEC. 75. Each County Treasurer shall keep all mon-County eys received by virtue of his office in his own possession, or on Treasurer special deposit, and no one except the Treasurer or one of his money. deputies shall receive or pay out any money in his office; and when any money shall be paid to the County Treasurer, he shall give to the person paying the same a receipt therefor; which receipt such person shall forthwith deposit with the County Auditor, who shall charge the County Treasurer therewith, and give the person paying the same an acquittance.

1151. SEC. 76. The County Auditors of the several counties Auditor to of this state shall, on the first Monday of each month, transmit transmit a statement to the Controller of State of all state moneys in the Controller. respective county treasuries, and from what source derived, and the Treasurers of the respective counties shall at all times hold themselves in readiness to settle and pay all moneys in their hands belonging to the state, whenever required so to do by an order signed by the State Controller and State Treasurer; and the Controller and Treasurer are hereby authorized to draw such order whenever they deem it proper. At the time the County Treasurer of any county shall pay over to the State Treasurer moneys required to be paid by the order of the Treasurer and Controller, it shall be the duty of such County Treasurer to deliver to the Controller a statement showing the amount so paid. The County Treasurer shall, on the second when TreasMondays of June and December of each year, settle in full with urers are the Controller of State, and send, in such manner as he shall settle with designate, to the Treasurer of State, all funds which shall have Controller. come into their hands as County Treasurers, for the use and benefit of the state, taking therefor a receipt from the Treasurer of State, which receipt he shall cause to be filed with the ConBefore making payment, each County Treasurer shall transmit to the Controller of State, by mail or otherwise, a Report of report from the County Auditor, together with a duplicate Auditor to be thereof, stating specially the total amount collected, and the to Controller.

Certified

amount due the state from each particular source of revenue, the original of which shall be filed with the Controller of State, who shall enter upon the same, and also upon the duplicate, the cash paid to the Treasurer of State, and the amount of expenses allowed. The County Treasurer shall thereafter file the duplicate report with the County Auditor of his county, whereupon the Auditor shall balance the Treasurer's account; and it shall be the duty of the Auditor to furnish the County Treasurer with the report which such Treasurer is required to produce in making his settlement with the State. As amended, Stats. 1873, 191.

1132. SEC. 77. Each County Treasurer shall, at the same

statement to time of making a settlement, send to the Controller of State the

be sent to Controller.

Allowance to
Assessor.

Penalty for

or

certified statement of the County Auditor, of the amount allowed and paid to the Assessor and the County Auditor for the assessing and collecting state revenues, as prescribed by this Act; and no County Treasurer shall be allowed to make any settlement with the Controller of State, or in any manner release him or his bondsmen from liability for the full amount by him received, unless he send to the Controller the statement required by this section. As amended, Stats. 1866, 174.

1153. SEC. 78. Whenever any allowance is made to any Assessor or Auditor, as in this Act provided, the Clerk of the Board of County Commissioners shall certify the account so allowed to the Auditor, who shall draw his warrant on the County Treasurer for that part of the same which the county is required to pay, which shall be in proportion to the taxes levied for state and county purposes respectively; and the Auditor shall make a certified copy of the account and indorse thereon the amount due from the state, and indorse on the accounts remaining in his office the same ; and shall furnish such copy, with the indorsement thereon, to the County Treasurer, who shall pay out of the moneys belonging to the state and county respectively, the amounts indorsed on such accounts, to the Assessor and Auditor, and take his receipt therefor thereon. And the Treasurer, on making his semi-annual statement, shall present with the Auditor's statement such copy of the account allowed by the board to the Assessor and Auditor, indorsed and receipted as herein provided, and the Auditor shall allow him for the amounts so paid.

State ex rel. Hobart v. Ryland, 14 Nev. 46.

1154. SEC. 79. If any officer shall, directly or indirectly, loaning funds use, loan, employ, or in any manner place out of his possession otherwise than as on special deposit, any funds belonging to or collected by and paid to him, for the use and benefit of either the state or of any county, he shall be guilty of a misdemeanor, and on conviction thereof shall be forthwith removed from office, and shall also be punished by a fine in any sum not exceeding five thousand dollars, or by imprisonment in the state prison for a term not exceeding five years, or by both such fine and imprisonment. The Treasurer, ex-officio Tax Receiver,

Sheriff, Assessor, Auditor, Clerk of the Board of Equalization, * and each member of such board, shall each separately perform the duties required of him in his office, and shall not perform the duties of any two offices under this Act, except as provided in this Act or by law; and any officer who shall, at the same time, perform the duties of any two officers, in any manner connected with the public revenue, except as in the manner provided in this Act or expressly authorized by law, or any collecting or disbursing officer or Auditor, who shall refuse or neglect the performance of the duties required by this Act, shall be guilty of a misdemeanor, and on conviction thereof shall be punished by imprisonment in the state prison for a term of not more than one year, and by a fine of not less than two hundred nor more than one thousand dollars, and shall forthwith be removed from office.

inspection.

1153. SEC. 80. The books, papers, and accounts of each Books to be officer, in regard to the assessment or collection of taxes, or to open to the receiving, auditing, or disbursing moneys of the state, or of any county, shall at all times during office hours, when not necessarily in use by the, officers, be open to any person whomsoever, to inspect or copy, without any fee or charge.

State ex rel. Drake v. Hobart, 12 Nev. 408.

1156. SEC. 81. Whenever any Assessor, Treasurer, and Penalty for ex-officio Tax Receiver, Sheriff, and ex-officio License Collector, neglect. Auditor, or other officer, upon whom duties devolve under this Act, or under any other revenue Act of this state, shall willfully neglect to perform any such duties, or shall perform any in a careless or incompetent manner, he shall be deemed guilty of a misdemeanor, and shall be removed from office in the manner prescribed by law; and when an issue of facts shall have been joined, under any presentment made or proceeding commenced to remove such officer from his office, the Board of County Commissioners (and in case such officer be a Commissioner, the District Judge), shall have power to suspend such officer from his powers and duties under this Act, or under any other revenue Act, and to appoint a competent person in his place, until the proper tribunal shall have either removed acquitted such suspended officer; and any act on or about the revenue, or the assessment or collection of taxes and licenses, or sale of property for the non-payment of taxes, performed by any such temporary officer, shall be as valid, and of the same force and effect, as if performed by the suspended officer; provided, however, that such appointee shall first qualify and give such bond, with sureties, for the faithful performance of the duties of such office, as may be required of persons elected thereto.

or

1137. SEC. 82. Each Assessor, Treasurer, ex-officio Tax Annual Receiver, Sheriff, ex-officio License Collector, and District or settlement. Prosecuting Attorney, shall, on the Saturday next preceding the first Monday in January in each year, attend at the office of the County Auditor, for the purpose of making a settlement

Salaries of
Treasurers.

Proviso.

Fund to pay Treasurers only.

compensation

with him on account of all transactions connected with the revenue for the year ending on that day; and each and every such officer, on going out of office, shall deliver to his successor in office all the public money, books, accounts, papers, and documents appertaining to his office and in his possession, taking a receipt therefor.

1158. SEC. 83. The Treasurers of the several counties of this state shall be allowed the following named salaries, to-wit: The Treasurer of Storey county, three thousand dollars; of Ormsby county, fifteen hundred dollars; of Douglas county, eight hundred dollars, on and after the first day of January, A. D. eighteen hundred and seventy-nine; Esmeralda county, eight hundred dollars; of Lyon county, twelve hundred dollars; of Washoe county, twelve hundred dollars; of Churchill county, six hundred dollars; of Lander county, one thousand dollars, on and after the first day of January, A. D. eighteen hundred and seventy-nine; of Humboldt county, one thousand dollars; of White Pine county, one thousand dollars, on and after the first day of January, A. D. eighteen hundred and seventy nine; of Elko county, two thousand dollars, on and after the first day of January, A. D. eighteen hundred and seventy-nine; of Lincoln county, one thousand dollars, on and after the first day of January, A. D. eighteen hundred and seventy-nine; of Nye county, twelve hundred dollars; of Eureka county, two thousand dollars, said salaries to be audited by the Board of County Commissioners, and paid at the end of each quarter out of the Treasurers' salary fund; provided, that whenever at the end of any quarter there shall not be sufficient money in said fund to pay said salary, the Board of County Commissioners shall set apart from any moneys in the general fund, or from the first money that shall come into the said general county fund not otherwise specially appropriated, an amount sufficient to pay said salary; and provided further, that whenever at the end of any year there shall remain any money in the said fund, after paying the Treasurers' salary, the Board of County Commissioners shall cause the money so remaining to be transferred into the general fund.As amended, Stats. 1873, 61; 1877, 78; 1879, 124.

This section is mostly superseded by the general salary Act of

1885.

1159. (SEC. 2.) No warrant shall be drawn on said fund except to pay the salary of the County Treasurer.-Act of February 20, 1873, 61.

Treasurer's 1160. SEC. 84. The several County Treasurers in this for collecting state shall be allowed for collecting all state taxes, excepting state taxes. poll taxes, school tax, passenger tax, stamp tax, personal prop

erty tax collected by the Assessor, and the tax from the proceeds of the mines, four per cent. for all moneys collected and paid to the State Treasurer, and all moneys now in the treasurer's salary fund of the respective counties heretofore accrued for taxes collected and paid over to the state, shall be paid to

the said County Treasurers upon their salaries as the same shall accrue. From all county revenues paid into the county treas-Treasurer's ury four per cent. of the amount shall be set apart into the Salary Fund. treasurer's salary fund; provided, that whenever, at the end of Provisos. any fiscal year, there shall remain any moneys in said fund after paying the Treasurer's salary, the Board of County Commissioners shall order the money so remaining to be transferred into the general county fund; and, provided further, that whenever, at the end of any fiscal year, there shall not be sufficient money in said fund to pay said salary, the Board of County Commissioners shall set apart, from any moneys in the general county fund not otherwise specifically appropriated, an amount sufficient to pay said salary. No warrants shall be drawn on said fund except to pay the County Treasurer's salary.-ds amended, Stats. 1869, 94.

tion

1161. SEC. 85. The Sheriff, as ex-officio License Collector, compensashall receive, and is hereby authorized to retain, as compensa-Hopfe tion for the collection of licenses, six per cent. of the gross Collector. amount, and one dollar from the party obtaining such license, on each business license sold, fifty cents of which shall be paid to the County Auditor.

Assessor.

1162. SEC. 86. The Assessor and his deputy shall keep a Compensacorrect account of the number of days they have been employed tion of in assessing property, and shall verify the same, on oath, before the Clerk of the Board of County Commissioners; and if said board is satisfied of the correctness of the same, they shall allow and order payment to be made at the rate of ten dollars per day. The County Auditor shall receive, for extending the taxes Compensaon the assessment roll, an amount to be allowed by the Board Auditor. of County Commissioners, not to exceed fifteen cents per folio of one hundred words; and in addition he shall receive a monthly salary of one hundred dollars. No county shall be entitled to any percentage for collecting the school fund moneys. As amended, Stats. 1866, 174.

tion to

tion of

to Assessor

1163. SEC. 87. The amount allowed and paid out of the Amount paid county treasury to Assessor and Auditor, for services under this and Auditor Act, and the amount paid into the treasurer's salary fund of the to be apporcounty treasury, shall be apportioned by the Auditor in proporthe amount of state tax, and charged to the state and county relatively in said proportion, and a verified statement of the amount allowed by the Board of County Commissioners to said Assessor, Treasurer and ex-officio Tax Receiver, and Auditor, shall entitle the Auditor to credit the County Treas

urer to said amount.

State ex rel. Hobart v. Ryland, 11 Nev. 46.

1164. SEC. 88. Before satisfaction be entered upon any oath that mortgage or lien, or any release of any mortgage or lien (other taxes de than mortgages given to secure the purchase money of the on mortgage. property mortgaged) be recorded, or filed for record, in the several County Recorders' offices of this state, the County Recorder shall be satisfied, by affidavit reduced to writing, either