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duplicate receipts for the amounts so paid, one of which receipts he shall on the same day file with the auditor, and shall at the same time file with said auditor 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 in which said judgment was obtained. He shall, on the Saturday next preceding the first Monday in April 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 auditor, and shall at the same time file with the auditor 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 county auditor an affidavit stating that he has paid to the county treasurer all moneys collected by him for taxes prior to that date, and file 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.

3675. Idem-Taxes uncollected.

SEC. 63. On the first Monday of April and September in each year, the district or prosecuting attorney shall attend at the office of the county auditor with the delinquent list or lists, and the auditor shall then carefully compare the same with the treasurer's receipts and statements filed by the district or prosecuting attorney; and if the same shall be found to be correct, the auditor shall give to the district or prosecuting attorney a receipt specifying the same. The district or prosecuting attorney shall at the same time deliver to the auditor 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 reason in detail for not being able to collect the same, or for not bringing suit; and the auditor shall immediately file the said delinquent list or lists and statement with the clerk of the board of county commissioners, and the board of county commissioners shall revise the same by striking off such taxes as cannot be collected. The delinquent list or lists shall then be returned to the auditor, who shall note the changes made, and shall then return the same to the district or prosecuting attorney, taking his receipt therefor. The county auditor shall, in his report to the state controller, state the amounts stricken off the delinquent list or lists by the board of county commissioners. As amended, Stats. 1907, 358.

See secs. 3862, 3863.

The object of this section is to provide a means of balancing the account between the auditor and district attorney. The delinquent taxpayer cannot claim any advantage from it. State v. C. P. R. R. Co., 10 Nev. 87.90.

The district attorney is authorized to commence suit for delinquent taxes stricken off the list by a void order of the board of county commissioners. Idem.

Cited, State ex rel. Drake v. Hobart, 12 Nev. 413.

3676. Penalties for failure of district attorney to pay over.

SEC. 64. If any district or prosecuting attorney shall fail or refuse to pay to the county treasurer, as provided in this act, any money collected by him for taxes, he shall forfeit his office, and be forthwith removed therefrom, and shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished by a fine in any sum not exceeding five thousand dollars, or by imprisonment in the county jail for a period not exceeding one year, or by both such fine and imprisonment.

3677. Fee in tax suit.

SEC. 65. The district or prosecuting attorney shall be entitled, on each suit for the collection of delinquent taxes, to a fee of five dollars, with five per cent on the amount delinquent. Said fee and percentage shall be taxed

and collected as costs, but in no case to be charged against the county or state.

See secs. 1603, 3709.

The district attorney is entitled to five per cent on the tax and penalty. State v. Cal. M. Co., 13 Nev. 289.

3678. Duties of assessor as to personal property.

SEC. 66. The county assessor in the several counties in this state, when he assesses the property of any person or persons, company or corporation liable to taxation, who do not own real estate within the county of sufficient value, in the assessor's judgment, to pay the taxes on both his or their real and personal property, shall proceed immediately to collect the taxes on the personal property so assessed; but the party paying such taxes shall not be thereby deprived of his right to have such assessment equalized, and if, upon such equalization, the value be reduced, the taxes paid shall be refunded to such party from the county treasury, upon the order of the board of county commissioners, in proportion to the reduction of the value made.

See sec. 3866.

An agreed statement that the assessor made a uniform and equal valuation of the kind, character, and species of merchandise to which defendant's belonged, does not show that the valuation of defendant's property, as made by the assessor, was uniform

with other kinds of personal property on the assessment roll, or that it was not equalized by the board at its true cash value, and is, therefore, insufficient to show that the raised valuation made by the board was unjust. State v. Meyers, 23 Nev. 274 (46 P. 512).

3679. Assessor may sell on summary process-Certificate to purchaserCourt may issue citation-Fees, how collected-Unlawful acts, penalties for.

SEC. 67. If the person or persons, company or corporation so assessed shall neglect or refuse to pay such taxes on demand of the assessor, the assessor, or his deputy, shall seize sufficient of the personal property of the person or persons, company or corporation so neglecting or refusing to pay, to satisfy the taxes and costs, and shall post a notice of such seizure. with a description of the property, in three public places in the township or district where it is seized, and shall at the expiration of five days, proceed to sell, at public auction, at the time and place mentioned in the notice, to the highest bidder, for gold or silver coin of the United States, a sufficient quantity of said property to pay the taxes and expenses incurred; and for this service the assessor shall be allowed from the delinquent party a fee of three dollars. Upon payment of the purchase money, he shall deliver to the purchaser of the property sold, with a certificate of the sale, the amount of taxes or assessment, and the expenses thereon, for which the property was sold, whereupon the title of the property so sold shall rest absolutely in the purchaser. If, in any instance, the county assessor shall be unable to find, seize and sell sufficient of the property of such person, persons, company or corporation to pay such taxes and costs of sale; and such person, persons, company or corporation shall neglect or refuse on request of the assessor, to pay the same, or neglect and refuse to turn out to the assessor property sufficient to pay such taxes and costs of sale, it shall be the duty of the assessor, if the sum exceed three hundred dollars, to go before the district court or the judge thereof, at chambers, and in cases of three hundred dollars and less sums, then before a justice of the peace of the township wherein such party may reside, and make affidavit of the fact of assessment, the amount of taxes, the inability to find and seize property sufficient to pay such taxes and costs of sale; also, the fact of neglect or refusal to pay the same, or turn out property sufficient to pay the same and costs of sale. And on the filing of such affidavit, the court or judge,

or justice of the peace, as the case may be, shall issue a citation, ordering the party to appear forthwith, or at a subsequent period not to exceed five days, before such court, judge or justice of the peace to answer under oath concerning his property. Such citation may be served by the assessor, sheriff, or any constable of the county, and shall be served by delivering a copy thereof to such party personally. On the examination, if it shall appear that such party or parties have any money, goods, chattels or effects, the judge or justice of the peace shall order sufficient thereof to be turned out to the assessor to satisfy such taxes and costs of sale, and also costs of proceeding on the citation; and in case of a wilful neglect or refusal by such party either. to obey the order of citation or the order to pay, or to turn out property aforesaid, such party or parties shall be deemed in contempt of such court, judge or justice of the peace, and may be proceeded against as in other cases of contempt, in civil cases in the courts of justice in this state. For service under the provisions of this section, such fees shall be allowed as for similar services in civil cases, to be collected only from parties owing such taxes. In other respects than herein provided, the proceedings under this section shall be conducted as provided in the civil practice act of this state regulating proceedings supplemental to executions; and in case it appears from the affidavit of the assessor that such person or persons owing such taxes is about to abscond from the county, or is about to convey his property with intent fraudulently to evade the payment of such taxes, in such cases the citation herein mentioned may direct the officer serving the same, to arrest such party or parties and bring him, her or them before the court, judge or justice of the peace issuing the same. It shall not be lawful for a party served with the citation mentioned in this section, to sell or transfer his, her or their property or effects, so as to defeat the collection of taxes mentioned, or costs, or any part thereof. And any person or persons so doing shall be deemed guilty of a misdemeanor, and on conviction thereof shall pay a fine not to exceed two hundred dollars; and should the said taxes fail to be collected by such process, then no future liability shall attach to said assessor therefor.

Proceedings supplementary to execution, see secs. 5307 5314.

Cited, Wells Fargo & Co. v. Dayton, 11 Nev. 167.

Cited, State v. Cal. M. Co., 15 Nev. 310.

3680. Assessor to pay over.

SEC. 68. The assessor shall, on the first Monday of each month, return to the auditor a list of all collections made under the provisions of the preceding section, under oath, and shall, at the same time, return all the original schedules of assessment of such property made the previous month, which schedules, after comparing with the sworn list of collections, the auditor shall file in his office, and shall enter upon the assessment roll of his county for that year, when the same shall have come into his hands, and mark the word "paid" opposite the name of each party whose taxes are so paid. It shall also be the duty of the assessor, on the first Monday of each month, to pay over to the treasurer of the county all moneys collected under the provisions of the preceding section, taking duplicate receipts from said treasurer for the amount so paid, one of which receipts the assessor shall file with the auditor. Cited, State v. Meyers, 23 Nev. 277 (46 P. 512).

3681. Penalty for assessor's neglect-Duties of district attorney and auditor.

SEC. 69. Should the county assessor neglect or refuse to make the monthly statements of his collections of movable personal property tax, as required by law, or to file the original schedules of his assessments of such property, he shall be guilty of a misdemeanor in office, and shall, on conviction, be

liable to a fine of not less than one hundred dollars or more than five hundred dollars, and imprisonment in the county jail for not less than ten and not more than one hundred days, or both such fine and imprisonment, and shall be removed from office. In case of such neglect and refusal, the county auditor shall immediately inform the district attorney of his county of such facts, whose duty it is hereby made to commence proceedings against the assessor under this section.

3682. Controller to prepare blank receipts.

SEC. 70. It is made the duty of the state controller to prepare suitable blank receipts, to be issued by the several county assessors on the payment to them of the taxes on movable personal property. Such blank tax receipts shall be of the form selected by the controller, and shall be consecutively numbered by him for each county, and shall be countersigned by the county auditor.

3683. Controller to send receipts to auditor.

SEC. 71. Before the first of March in each year, the state controller shall transmit to the several county auditors a sufficient number of said blank tax receipts for use in each county. The county auditor, on receiving such tax receipts, shall receipt to the controller for the number so received, and shall immediately countersign and deliver them to the county assessor, taking his receipt for the number so delivered.

3684. Penalties imposed on assessors.

SEC. 72. Should the county assessor give any other receipt on the payment to him of any tax on movable personal property than that provided for in this act, he shall be guilty of a felony, and on conviction thereof shall be punished by imprisonment in the state prison for a term of not less than one year or more than five years, and shall be removed from office.

3685. Penalties imposed on county auditors for neglect-Controller may bring suit to enforce-Funds.

SEC. 73. The county auditor shall be liable on his official bonds for double the amount of the loss that the state and county may sustain through the defalcation of the assessor, or otherwise, in cases where he has not notified the district attorney of the neglect or refusal of the assessor to make his monthly statement, under oath, of collection of the tax on movable personal property, as required by law. The state controller shall have direction and control of all suits brought against the county auditor under this act, and a copy of the statement of amount lost by the state and county, made out and certified by the controller, with the official seal affixed thereto, shall be sufficient evidence to support an action in any court of competent jurisdiction for the amount of such loss, without proof of the signature or official character of such controller, subject, however, to the right of the defendant to plead and give in evidence as in other actions, all such matters as shall be legal and proper for his defense or discharge. All moneys recovered under such suit against the county auditor shall go, one-half into the general fund of the state, and one-half into the general fund of the county.

3686. Assessor to return unused blanks.

SEC. 74. On the first Monday in December of each year, the assessor shall return to the county auditor all blank receipts for taxes on movable personal property received by him and not used, and also all stubs of the receipts used; and the county auditor, after comparing the stubs of the receipts used with the monthly sworn statement made by the assessor, and the original schedules of assessment of movable personal property on file in his office,

shall immediately return such unused receipts and said stubs to the state controller.

3687. Payments quarterly same rate as other taxes.

SEC. 75. All proceeds of mines, including ores, tailings, borax, soda and mineral-bearing material, of whatever character, shall be assessed for purposes of taxation, for state and county purposes quarterly in the manner following: From the gross yield returned, or value of all ores, tailings, borax, soda or mineral-bearing material of whatever character, there shall be deducted the actual cost of extracting said ores or mineral from the mine; the actual cost of saving said tailings; the actual cost of transportation to the place of reduction or sale, and the actual cost of reduction or sale: and the remainder shall be deemed the net proceeds, and shall be assessed and taxed at the same rate ad valorem, as other property is taxed, as provided in this act; provided, that there shall be no allowance made for expenses incurred prior to the quarter for which the assessment is made, excepting tailings and mines producing not more than one ton of ore or mineral-bearing material per day, for which expenses may be deducted for the four consecutive quarters preceding the quarter for which the assessment is made; and, provided further, that the net proceeds shall not a second time be assessed for taxation so long as such proceeds, in the form produced, remain in the possession of the person, firm or corporation producing the same.

See state license and bullion tax agent, secs. 4240 4248. Proceeds of mines are personal property, and as such are subject to taxation. Virginia City v. Chollar-Potosi G. & S. M. Co., 2 Nev. 91.

In construing the act providing for the taxation of the net proceeds of mines: Held, that there is nothing to prevent the colleetion of such taxes quarterly. (State v. Eureka M. Co., 8-Nev. 16, affirmed.) State v. Cal. M. Co., 13 Nev. 203; Virginia City v. C. P. Co., 2 Nev. 86; State v. Manhattan S. M. Co., 4 Nev. 318.

Whether this is held as a substitute for the tax levied in the first section, or in addition thereto, it is equally void and unconstitutional. Products of the mines can neither be taxed more nor less than other taxable property. That portion of this section declaring that three-fourths of the value shall be subject to taxation, is manifestly unconstitutional, the value once being

established, the whole is liable to taxation. State v. Eastabrook, 3 Nev. 173, 176, 179. See State v. Kruttschnitt, 4 Nev. 178, under sec. 352.

All ad valorem taxes whether on the proceeds of the mines or other property must be equal. State v. Kruttschnitt, 4 Nev. 178.

The provisions for quarterly assessment on the proceeds of mines and quarterly payment of taxes do not impose more than a regular pro rata of taxation upon the proceeds of mines nor require the same property to be paid for more than once. Idem.

The entire annual proceeds of mines are subject to taxation, and not the mere proceeds on hand when the assessor happens to visit the mine. Idem.

The taxation of the proceeds of mines is more favorable than if taxes were imposed directly on the mines. Idem.

3688. Tax on proceeds of mines a lien on mines.

SEC. 76. Every tax levied under the authority or provisions of this act on the proceeds of mines, is hereby made a lien on the mines or mining claims, from which ores or minerals bearing gold, silver, or other valuable metal or material is extracted for sale or reduction; which lien shall attach on the first day of January, April, July and October of each year, for the quarter year commencing on those days respectively, and shall not be removed or satisfied until such taxes are all paid, or the title to such mines or mining claims shall have absolutely vested in a purchaser under a sale for said taxes.

3689. Time and manner of making assessment-Assessed and collected, where.

SEC. 77. Between the first Monday in January and the first Monday in February, also between the first Monday in April and the first Monday in May, also between the first Monday in July and the first Monday in August, also between the first Monday in October and the first Monday in November,

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