[Rev. 1/24/2023 11:38:17 AM]
κ1864 Statutes of Nevada, Page 281 (CHAPTER 85)κ
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Sec. 20. Whenever any tax is paid to the ex officio Tax Receiver, he shall mark the word Paid, and the date of payment, in the assessment roll, opposite the name of the person or description of the property liable for such taxes, and shall give a receipt therefor, specifying the amount of the assessment and the amount of the tax, and a description of the property assessed. But no ex officio Tax Receiver shall receive any taxes for any portion less than the least subdivision entered upon the assessment roll; provided, always, that an owner of undivided real estate may pay the proportion of taxes due on his interest therein. Sec. 21. On the third Monday in October, the ex officio Tax Receiver, at the close of his official business on that day, shall 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 oath of himself or deputy, which shall be completed by the last Monday in October, and shall be known as the delinquent list. Sec. 22. The County Treasurer shall on Monday in each week apportion all the money that shall have come into his hands as ex officio Tax Receiver during the preceding week, into the several funds as provided by law, and shall make out a statement under oath of the same, and transmit said statement to the County Auditor, to be by him filed in his office. On the last Monday in October in each year, the ex officio Tax Receiver shall 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 on which taxes have been paid to him, has the word Paid marked opposite the name of such person or the 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. Within ten days after such final settlement, the Auditor shall transmit by mail or otherwise, to the Controller of State, a statement in such form as the Controller of State may require of all and each particular kind of property assessed, and a statement of all and each particular kind of property delinquent, and of the total amount of delinquent taxes. For the services required by this section the County Auditor and ex officio Tax Receiver shall receive no fee or compensation whatever. Sec. 23. If any Treasurer and ex officio Tax Receiver shall refuse for a period of five days, or willfully neglect to make the settlement with, and statement to, the Auditor of his county as in this Act required, he and his sureties shall be liable to pay the full amount of taxes charged upon the assessment roll, and the District or Prosecuting Attorney, of his own volition, or on being instructed to do so by the Controller of State or the Board of County Commissioners, shall cause suit to be brought against said Treasurer and ex officio Tax Receiver and his sureties, for the full amount due on the Auditors books. |
Duty of Tax Receiver, and County Auditor.
Penalty for refusing to settle. |
κ1864 Statutes of Nevada, Page 282 (CHAPTER 85)κ
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When delinquent taxes may be paid.
When Assessor may collect taxes on personal property. |
against said Treasurer and ex officio Tax Receiver and his sureties, for the full amount due on the Auditors books. And if such suit is commenced, no credit or allowance whatever shall be made to such refusing or neglecting Treasurer and ex officio Tax Receiver, for the taxes outstanding. Sec. 24. At any time, after the last day of October, and before the institution of suit as herein provided, any delinquent tax payer may, upon a certificate from the Auditor (giving a description of the property and the taxes due thereon), pay to the ex officio Tax Receiver the taxes assessed against said delinquent, with ten per centum addition thereon, taking from the ex officio Tax Receiver duplicate receipts for the amount paid, one of which receipts shall be filed with the County Auditor, and the other with the District or Prosecuting Attorney of the county. After having been served by any person with the duplicate receipt of the ex officio Tax Receiver, for the total amount of taxes due from such person, or upon a piece of property, with ten per centum additional, the District or Prosecuting Attorney shall not commence the suit authorized by this Act against such person or property; provided, that if any person shall fail to serve said receipt, such person shall pay all costs that may result from his or her negligence. The additional ten per centum provided for by this section shall be paid into the county treasury for the use of the county. Sec. 25. The County Assessor in the several counties in this State, when he assesses the property of any person or persons, company or corporations, liable to taxation, who do not own real estate within the county, shall immediately collect the taxes on the personal property so assessed, and if such person or persons, company or corporations, shall neglect or refuse to pay such taxes, the Assessor, or his deputy, shall seize sufficient of the personal property of the person or persons, company or corporations, 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 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; |
κ1864 Statutes of Nevada, Page 283 (CHAPTER 85)κ
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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 cost of proceeding on the citation; and in case of a willful 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 services 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. Sec. 26. The Assessor shall, on Monday of each week, return to the Auditor a list of all collections made under the provisions of the preceding section, under oath, and it shall be the duty of the Auditor to mark the word paid on the assessment roll, opposite the name of each party whose taxes are so paid, as soon as the same shall have been delivered to him. It shall also be the duty of the Assessor, on Monday of each week, to pay over to the treasurer of the county all moneys collected under the provisions of section twenty-five of this Act, taking duplicate receipts from said Treasurer for the amount so paid, one of which receipts the Assessor shall file with the Auditor. |
Same.
Assessor to return list of collections. |
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Fees of Assessor for collecting.
Delinquent list to be delivered to district or prosecuting attorney, etc
When and where to commence suits.
Form of complaint. |
duplicate receipts from said Treasurer for the amount so paid, one of which receipts the Assessor shall file with the Auditor. Sec. 27. The Assessor shall be entitled to receive and retain, on account of taxes collected on personal property, six per cent. on the first ten thousand dollars, and but two per cent. on all amounts over that sum, in addition to his per diem as provided in this Act. Sec. 28. The Auditor shall, within three days after receiving the delinquent list, deliver the same to the District or Prosecuting Attorney of his county, duly certified by him, charging him therewith, and shall at the same time publish a notice in some newspaper published in the county, if there be any, and if not, then by posting notices in three public places in said county, that the said delinquent list has been deposited with the District or Prosecuting Attorney, and that unless the delinquent taxes therein specified are paid to the Treasurer as ex officio Tax Receiver, within twenty days from the publication or posting of such notices, action will be commenced by the District or Prosecuting Attorney for the collection of said taxes and costs. Said Auditor shall make or procure, and file with the District or Prosecuting Attorney, immediately, an affidavit stating the contents of said notice, and the manner and time of such publication or posting as required in this section. The District or Prosecuting Attorney before receiving the delinquent list as provided in this section, shall enter into such additional bonds as may be required by the Board of County Commissioners. Sec. 29. The District or Prosecuting Attorneys of the several counties of this State are hereby authorized and directed immediately after the time specified in the preceding section, to commence action in the name of the State of Nevada, against the person or persons so delinquent, and against the real estate and improvements assessed, so delinquent; and against all owners or claimants to the same, know or unknown. Such action may be commenced in the county where such assessment is made, before any Justice of the Peace, or court in said county having jurisdiction thereof; and such jurisdiction shall be determined solely by the amount of delinquent tax sued for, not regarding the location of the lands, as to the township or district, nor the residence of the person, as to town, county or State. Sec. 30. The complaint in said action may be as follows, in form:
The State of Nevada by C D, District or Prosecuting Attorney of the county of ___, complains of A B, and also the real estate and improvements (describing them with the same particularity, as in actions of ejectment, or actions for the recovery of personal property) and for cause of actions says: |
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κ1864 Statutes of Nevada, Page 285 (CHAPTER 85)κ
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personal property) and for cause of actions says: That between the first Monday in April and the first Monday in August, A. D. 18___, in the county of ______, in the State of Nevada, E F, then and there being County Assessor of said county, did duly assess and put down on an assessment roll, all the real and personal property in said county subject to taxation, and that said assessment roll was afterward submitted to the Board of Equalization of said county, and was by said board duly equalized as provided by law; that said A B was then and there the owner of, and that there was duly assessed to him the above described real estate, improvements upon real estate and certain personal property, and that upon such property there has been duly levied for the fiscal year A. D. 18___, a State tax of ___ dollars, and a county tax of ___ dollars, amounting in the whole to ___ dollars, all of which is due and unpaid, of which amount ___ dollars was duly assessed and levied against the real estate, and ___ dollars against the improvements aforesaid, and ___ dollars against the personal property. Wherefore said plaintiff prays judgment against A B for the sum ___ dollars (the whole of said tax) and separate judgment against said real estate and improvements for the sum of ___ dollars (the tax due on real estate, improvements and personal property), and the ten per cent. damages for non-payment thereof at the time as required by law, and for such other judgment as to justice belongs, and for all costs subsequent to the assessment of said taxes and of this action. C D, District or Prosecuting Attorney, county of ______. If the property be assessed to an unknown owner, then any fictitious name may be inserted to represent such owner, as defendant. Sec. 31. Upon a complaint in a District court or a Justices court, a summons shall be issued as provided in other civil cases, except that it shall require the defendant and all owners of, or claimants to, any real estate or improvements described in the summons, known or unknown, to appear and answer the complaint filed in said court on a day certain, which day shall not be less than thirty, nor more than forty days from the date of the summons; and a Justices summons shall state the hour of the day on which the defendant, claimant or owners shall be required to appear. The summons so issued shall be served by the Sheriff, as follows: First, As to the personal defendant, by delivering to, and leaving with him a copy of the summons, if found within the county. If the personal defendant cannot, after diligent search, be found within the county, then service may be made on such personal defendant, by publishing a notice substantially in the form hereinafter prescribed, in some newspaper published in the county, if there be one, once each week, for three successive weeks; and in case no newspaper is published in the county, then the notice hereinafter prescribed, may be posted at the court house door of the county in which the said suit is commenced, for twenty-one days, and no order of court shall be necessary for such publication or posting, but it shall be the duty of the Sheriff to publish or post said notice as herein provided, when the personal defendant cannot be found within the county, and to return the manner of service on the summons. Second, As to real estate and improvements thereon, |
How summons issued and served. |
κ1864 Statutes of Nevada, Page 286 (CHAPTER 85)κ
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Form of notice. |
thereon, or improvements when assessed to a person other than the owner of the real estate, and as to all owners of, or claimants to, the same known or unknown, service of the summons may be made by posting a copy of the summons in some public place on the real estate, or improvements, when assessed separately, for twenty-one days, and also by publishing or posting a notice in the same manner and for the same time as required in cases where the personal defendant cannot be found in the county. The last publication of the notice, and the last day of the twenty-one days, which the copy of the summons is required to be posted, shall expire at least ten days before the return day named in the summons. No other or further service shall be required, and the return of the officer, showing a service of the summons as herein required, shall be conclusive evidence of the due service of the summons upon the defendant named, the real estate and improvements thereon when assessed separately, and upon all owners of, and claimants to, the same, known or unknown. If on the return day named in the summons, the personal defendant fail to appear and answer the complaint, his default may be entered, and final judgment entered by the Clerk or Justice, as in other civil cases, for the amount of taxes with ten per cent. damages and costs, and if upon the return day no person appear and answer for the real estate, and improvements thereon, or for the improvements, when assessed separately, then the default of the said real estate and improvements thereon, or of the improvements, when assessed separately, and of all owners of or claimants to the same, known or unknown, may be entered, and final judgment rendered as in other civil cases as is in this Act provided. The notice required to be published or posted shall be substantially in the following form, and may include any number of cases in which the return day of the summons shall be the same: State of Nevada, county of ______; District or Prosecuting Attorneys office: Notice of suits commenced: To the following named defendants, and to all owners of, or claimants to, the real estate and improvements thereon, or improvements, when assessed separately, hereinafter described, known or unknown. You are hereby notified that suits have been commenced in the [name of court, where held, etc.] by the State of Nevada, plaintiff, against each of the defendants hereinafter named, and each of the following described tracts or parcels of land with the improvements thereon, and improvements, when separately assessed, and all owners of, or claimants to, the same, known or unknown, to recover the tax and delinquency, assessed to said defendant against said property for the fiscal year, commencing ___ and ending ___, and that a summons has been duly issued in each case; and you are further notified, that unless you appear and answer the complaint filed in said cause, on or before the ___ day of ___, 18___, judgment will be taken against you, and the real estate and improvements herein described, for the amount of tax and delinquency specified, and costs of suit. |
κ1864 Statutes of Nevada, Page 287 (CHAPTER 85)κ
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costs of suit. Tax and delinquency A B, describe real estate and improvements as in summons, $___ C D, personal property assessed at $___ C D, District or Prosecuting Attorney, ______County. It shall be the duty of the District or Prosecuting Attorney to file in the office of the County Recorder, a copy of each notice published as posted, with the affidavit of the publisher or foreman in the office, setting forth the date of each publication of the notice, the paper in which the same was published; and the officer shall file a copy of the notice posted, with an affidavit of the time and place of posting, which copies so filed as aforesaid, or certified copies thereof shall be prima facie evidence of all facts therein contained, or contained in the affidavit, in all courts in this State. The publisher shall be entitled to two dollars for each case for publishing said notice, including the making of the affidavit. The Recorder shall be entitled to fifty cents for filing each notice of publication, including affidavit, and said sums so allowed shall be taxed and collected as other costs in the case, from the defendant, and in no case shall they be a charge against or collected from the county or State. Sec. 32. The defendant may answer, which answer shall be verified: first, that the taxes have been paid before suit; second, that the taxes, with costs, have been paid since suit, or that such property is exempt from taxation under the provisions of section four of this Act; third, denying all claim, title or interest in the property assessed at the time of the assessment; fourth, that the land is situate in, and has been duly assessed in another county, and the taxes thereon paid; fifth, fraud in the assessment, or fraud in failing to comply with the provisions of this Act, by which fraud the party or property assessed has suffered injury; provided, however, that the acts herein required between the assessment and commencement of suit shall be deemed directory merely, and no other answer shall be permitted. Sec. 33. If it appear on the trial of any action commenced in Justices Court, under the provisions of this Act, that the legality of any tax or assessment levied hereunder is involved therein, the Justice shall immediately make an entry thereof in his docket, and cease all further proceedings in the case, and shall immediately certify and return to the District Court of the county a transcript of all the entries made in his docket relating to the case, together with all the process and other papers relating to the suit, in the same manner as on appeal. Thereupon the District Court shall proceed in the case to final judgment and execution, the same as if the said suit had been originally commenced therein; costs shall follow judgment, if against the defendant, but no costs shall be chargeable against the county. Sec. 34. Said delinquent list, or a copy thereof, certified by the County Auditor, and showing unpaid taxes against any person or property, shall be prima facie evidence in any Court to prove the assessment, property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been complied with. |
Copy of notice to be filed in Recorders office.
Answer of defendant.
When transcript to be returned to the district court.
Prima facie |
κ1864 Statutes of Nevada, Page 288 (CHAPTER 85)κ
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Judgment.
Lien.
Redemption. |
law in relation to the assessment and levy of such taxes have been complied with. Sec. 35. In case judgment is rendered for the defendant, it shall be general without costs, and may be entered in favor of some one or more of them, and against others, as in other civil cases; but when defendants have no claim or title to the property at the time of assessment, judgment may, notwithstanding, be entered against the property, by continuing the suit and summoning the owner, known or unknown, as provided in section thirty-one of this Act. In case judgment is rendered for plaintiff, it may be entered against such defendant or defendants as are found liable for the tax, and for such portions as he or they may be found liable for. Judgment may be entered against the real estate, improvements and personal property for the taxes and costs severally due thereon; and when it appears upon the assessment roll, and is not disproved at the trial that the real estate, improvements and personal property belong to the same person or persons at the time assessment was made, then the whole tax of such person or persons for that year may be recovered out of any of such real estate, improvements or personal property, or out of any other property of the defendant or defendants at the time of levy under execution; provided, that upon such real estate and improvements assessed, lien shall attach thereon for the taxes due upon the personal property, and shall not be released from such lien until all the taxes are paid, as provided in section three of this Act. Such judgment shall be a lien as aforesaid, as in other civil cases, when rendered in the District Court, and a transcript of such judgment rendered in a Justices Court, when filed in the office of the County Clerk of the county and docketed by him as other judgments in the District Court, shall be liens in like manner as judgments rendered in the District Court. Such liens shall not be extinguished until the delinquent tax and costs of sale for the same shall have been paid. The Clerk of the District Court may issue execution upon judgments rendered in his Court, as in other civil cases, and may also issue execution upon the judgment transcripts from Justices Court to any other county in the State, except the county wherein said judgment was obtained; in which case it shall be enforced by an execution issued by the Justice, or his successor, by whom such judgment was rendered. The judgment authorized by this section shall be payable in gold or silver coin of the United States, or in foreign coin at the value as fixed by the laws of the United States; and all executions issued upon such judgments shall be paid in such coin, or if property is sold it shall be sold for such coin, and, if redeemed, it shall be redeemed only upon the payment of such coin. Judgment may be rendered by default, for want of an answer, as in other civil cases. In case any person shall be sued for taxes on any lands or improvements of which he was the owner, or in which he had a claim or interest at the time of the institution of suit, and shall be discharged from personal liability, under an answer in conformity with the third subdivision of section thirty-two of this Act, and such lands or improvements shall be sold under a judgment obtained against it, and shall thereafter be redeemed by such discharged defendant, |
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deemed by such discharged defendant, or if he shall pay the taxes and costs to prevent a sale, then such personally discharged defendant shall have, and is hereby given, the right of recovery over against the owner at the time of the assessment, or any subsequent purchaser, for the full sum of taxes and cost or redemption money paid. And in every case of such recovery the judgment shall, in addition to the taxes and costs, or in addition to the redemption money paid, include twenty-five per centum of the amount of taxes and costs or redemption money as liquidated damages; and the receipt of the District or Prosecuting Attorney for taxes and costs, or the ex officio Tax Receiver for the redemption money, shall be prima facia evidence of the debt and of its amount. Sec. 36. An Act to regulate proceedings in civil cases in the courts of justice in the Territory of Nevada, approved November twenty-ninth, one thousand eight hundred and sixty-one, and the several amendments thereto, or amendments which may hereafter be made thereto, or laws passed under the government of the State of Nevada, so far as the same are not inconsistent with the provisions of this Act, are hereby made applicable to the proceedings under this Act; and any deed derived from the sale of real property under this Act shall be conclusive evidence of the 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 such sale was made, and shall entitle the holder thereof to possession of such property, which possession may be obtained by action in a Justices Court for the unlawful withholding thereof, in the same manner as where tenants hold over after the expiration of their lease; provided, that the officer, in selling such property shall only sell the smallest quantity that will pay the judgment and all costs; all sales of real estate sold for taxes, except as in this section otherwise provided, shall be absolute. When property is sold belonging to minors, or persons under legal disability, they shall have until six months after such disability is removed to redeem such property, as in other civil cases, by paying the whole amount of the judgment and all subsequent taxes and interests paid by and due to the purchaser at such sale, and fifty per cent. in addition thereto. 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 or insane person, has been personally served with process. Sec. 37. No advertisement in a newspaper of the notice of the sale of any property under this Act shall be deemed necessary. Sec. 38. There shall be allowed to all officers, except District or Prosecuting Attorneys, the fees allowed in other civil cases. All officers shall perform such services as may be required of them under this Act without the payment of fees in advance. All costs shall be taxed and entered in the judgment against the person and the real estate and improvements, when the judgment is the same against all; but if the judgment against the person and property are for different sums, then the cost may be apportioned by the Court, as the same may be deemed just; provided, that no fees or costs shall be paid to any officer unless the same be collected from the defendant. |
Acts made applicable.
Notice of sale.
Fees.
Costs. |
κ1864 Statutes of Nevada, Page 290 (CHAPTER 85)κ
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Duty of District or Prosecuting Attorney
Same.
Penalty for refusing to pay to Treasurer.
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deemed just; provided, that no fees or costs shall be paid to any officer unless the same be collected from the defendant. Sec. 39. The District or Prosecuting Attorney shall, on the receipt of any money for taxes, enter the same on his delinquent list opposite the description of the property, and shall, on Monday in each week, 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 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, or Justice, in which, or before whom, 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 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. Sec. 40. On the first Monday of April 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 Treasurers 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. Sec. 41. 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, |
κ1864 Statutes of Nevada, Page 291 (CHAPTER 85)κ
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office, and be forthwith removed therefrom, and shall be deemed guilty of 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. Sec. 42. The District or Prosecuting Attorney shall be entitled, on each suit for the collection of delinquent taxes, to a fee of five dollars in a Justices Court, and ten dollars in a Court of Record, with ten per cent. on the amount delinquent. Said fee and percentage shall be taxed and collected as costs, but to be in no case a charge against the county or State.
poll tax.
Sec. 43. Each male inhabitant of this State over twenty-one, and under sixty years of age, and not by law exempt, shall pay a poll tax for the use of the State and county, of four dollars. Sec. 44. The Controller of State shall, before the first Monday in March in each year, cause proper blank receipts for poll taxes to be printed by the State Printer, of a uniform appearance, changing the style thereof each year; and a said Controller, after signing and numbering them, shall cause a number thereof equal to the probable number of inhabitants in each county liable to pay a poll tax, to be immediately forwarded to the County Treasurer of each county, who shall sign 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 Auditor, who shall likewise sign them and make an entry of the number he receives in a book to be kept by him for that purpose. Sec. 45. The Auditor shall, from time to time, issue to the Assessor (who shall be ex officio Poll Tax Collector) so many of the receipts for poll taxes as he may need, taking his receipt therefor and charging him therewith. Sec. 46. No receipt for poll tax, other than that mentioned in section forty-four of this Act, shall be used or given for the payment of such tax; and any Assessor 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 for not less than three months nor more than one year, or by a fine of not less than one hundred dollars nor more than one thousand dollars for each offense, or by both such fine and imprisonment. Sec. 47. Upon receiving such receipts from the Auditor the Assessor shall give a receipt to said Auditor for the same, and the said Auditor shall immediately charge the same to the Assessor so receiving them. The Board of County Commissioners in each county, shall exact (if they deem advisable) an additional bond from the Assessor as ex officio Poll 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 Assessor for poll taxes. |
Fees of District o Prose Attorney
Poll tax.
Poll tax receipts.
Poll tax collector.
Penalty for not delivering proper receipt.
Additional bond of poll tax collector. |
κ1864 Statutes of Nevada, Page 292 (CHAPTER 85)κ
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When person deemed to have paid poll tax.
Penalty for forging receipt, etc.
How assessor may enforce the collection of poll taxes.
Title in purchaser.
Penalty for giving false name, etc.
Poll taxes, how apportioned. |
Sec. 48. 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 Controller of State, or otherwise prove the payment of the same. Sec. 49. 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 intentions of this Act, shall be guilty of a felony, and on conviction thereof, shall be punished by imprisonment in the State Prison for not less than one year nor more than two years. Sec. 50. To enforce the collection of poll taxes as provided in this Act, the Assessor may seize so much of any and every species of personal property whatsoever claimed by any person, liable to and refusing or neglecting to pay his poll tax, or property in the possession of or due from any other person, and belonging to such person, so refusing or neglecting to pay such poll tax, as will be sufficient to pay the same and costs of seizure, which costs shall not exceed three dollars, and shall sell the same at any time or place, giving verbal notice one hour previous to such sale; and any person indebted to another, liable to pay a poll tax, but who has neglected or refused to pay the same, shall be liable to pay said tax for such other person, after service upon him by the Assessor of a notice in writing stating the name or names of the person or persons so liable and owing a poll tax, and such debtor may, upon paying the same, deduct the amount thereof, with cost of serving such notice (which shall be one dollar,) from such indebtedness. Sec. 51. The Assessor, after having deducted the poll tax for which such property was sold, and the necessary fees and costs of sale, shall return the surplus of the proceeds to the owner of the property. A delivery of the possession of the property by the Assessor or his deputy, to any purchaser, at any such sale, shall be sufficient title in the purchaser, without execution of a certificate of purchase thereof by the Assessor. Sec. 52. If any person shall give the Assessor or his deputy a false name, or shall refuse to give his name, or if any person having men in his employ shall refuse to furnish the Assessor or his deputy, when requested, the name and residence of each man employed by him, if known, or if such person shall refuse to grant free access to the Assessor or his deputy to the building or place where such men are employed, he shall be guilty of a misdemeanor, and shall be arrested on complaint of the Assessor or his deputy, and upon conviction before a Justice of the Peace, he shall be punished by a fine of not less than ten dollars, nor more than one hundred dollars, or by imprisonment for a term of not less than two days, nor more than three months, or by both fine and imprisonment. Sec. 53. Of the moneys collected as poll tax under the provisions of this Act, after all the expenses of collection are paid, fifty per cent. shall be paid into the County Treasury for county purposes, and the remaining fifty per cent. shall be paid in State purposes. Sec. 54. On the first Monday in each month the Assessor shall make oath before the Auditor of the total number of poll taxes collected by him during the last preceding month; and shall, at the same time, file with the County Treasurer receipts for the total amount of poll taxes collected, less ten per cent. |
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taxes collected by him during the last preceding month; and shall, at the same time, file with the County Treasurer receipts for the total amount of poll taxes collected, less ten per cent. allowed by this Act for his fees for collection; and on the first Monday in December in each year the Assessor shall return to the County Auditor all the poll tax receipts received by him and not used; and shall pay to the County Treasurer the total amount collected, and not paid heretofore, subject to the deduction of ten per cent. as aforesaid. And on the same day the County Treasurer shall attend with the Assessor, at the office of the County Auditor; and the County Auditor shall, then and there, finally settle with the Assessor for all poll tax receipts signed by the Treasurer and delivered to him; and all poll tax receipts returned by the Assessor shall be forthwith transmitted by the Auditor, with his annual statement, to the Controller of State; and no poll tax receipt shall be valid for any year unless issued after the first Monday in February of each year. Sec. 55. It shall be the duty of the Assessor to keep a roll of the names of all persons who shall pay a poll tax in each year, and the date and amount of each payment; also, in a separate column of said roll, the names of all persons liable to such tax, from whom he has demanded such tax, who have refused or neglected to pay the same, with the date of such demand. This return shall be certified by him as a true and full return of all persons from whom he has made such collection, or on whom he has made demand, and shall be verified by his oath or affirmation. Sec. 56. On the first Monday in December, it shall be the duty of the County Auditor, and he is hereby required, to forthwith transmit to the Controller of State a certified statement of the number of poll taxes received by him from the County Treasurer; the number of such receipts issued by him to the Assessor; the number of such receipts returned to him by the Assessor; the amount of money paid over by the Assessor to the County Treasurer on poll tax collections, and the number of such receipts then transmitted to the Controller of State. Sec. 57. Any Assessor who shall neglect to make the returns required by this Act, shall forfeit and pay the sum of two hundred dollars to the use of the county, which may be recovered by suit on his official bond against the sureties, and the same shall work a forfeiture of his office.
LICENSES.
Sec. 58. The Sheriff in the several counties of this State shall be ex officio Collector of Licenses, as provided in this Act. There shall be levied and collected the following licenses: First, From each proprietor or keeper of a billiard table, not kept for the exclusive use of the owner or his family, for each table, five dollars per quarter year; for a nine or ten pin or bowling alley, ten dollars per quarter year; license to be granted for a term of not less than three months. Second, From the manager or lessee of any theater, five dollars per day, if granted for a less term than one month; if granted for one month, one hundred dollars shall be paid; |
Final settlement for poll taxes.
Assessor to keep a roll of poll tax payers.
Certified statement.
Penalty for neglect to make returns.
License tax.
On billiard tables.
Theaters. |
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Pawnbrokers. Intelligence offices.
Other licenses.
Brokers. |
dollars shall be paid; if granted for three months, two hundred dollars; if granted for one year, six hundred dollars; and for each exhibition of serenaders, opera or concert singers, the same payment for license as is required for theatrical performances; for each exhibition of circus, caravan, or menagerie, or any collection of animals, for public amusements, twenty dollars for each exhibition; and for each show of any figures, and for each exhibition of wire dancers or sleight of hand performances, or other exhibition or performances for hire not herein enumerated, ten dollars per day. Third, For each pawnbroker, one hundred dollars per quarter year. Fourth, For each keeper of an intelligence office, fifteen dollars per quarter year. Sec. 59. License shall be obtained by any person or persons, private association or corporation, doing business in this State, engaged in one or more of the following occupations, to wit: In buying foreign or inland bills of exchange or sight checks or drafts, or in loaning money at interest, or in buying or selling notes, bonds, or other evidences of indebtedness of private persons, or State, county, or city stocks or indebtedness, or stock of incorporated or unincorporated companies or person or persons, or in buying or selling gold dust, gold or silver bullion, gold or silver coin, or engaged as keeper of saving banks, or engaged as common carrier in transmitting gold dust, gold or silver coin or bullion, from any place in this State to any place without this State, or from one to another place within this State, for profit, or engaged in receiving general or special deposits of gold dust, gold or silver coin or bullion, for profit; provided, that checks used in the transaction of business which are drawn and payable within this State shall not be included as being liable to the provisions of this Act in regard to licenses. Sec. 60. Brokers, or such persons, associations or corporations as are engaged in one or more of the following occupations, to wit: In loaning money at interest, or in buying or selling notes, bonds, or other evidences of indebtedness of private persons, or in buying and selling United States government, State, county, or city stocks, or other evidences of United States government, State, county, or city indebtedness, or stocks, notes, bonds, or other evidence of indebtedness of incorporated companies, or in buying or selling gold dust, gold or silver bullion, or gold or silver coin, or in receiving general or special deposits of gold dust, gold or silver bullion, or gold or silver coin, for profit, or in keeping or conducting savings banks, shall be divided into five classes, as follows: Those doing business in the aggregate to the amount of two hundred and fifty thousand dollars per quarter year and over shall constitute the first class; those doing business to the amount of two hundred thousand dollars, and less than two hundred and fifty thousand dollars, per quarter year, shall constitute the second class; and those doing business to the amount of one hundred thousand dollars, and less than two hundred thousand dollars, per quarter year, shall constitute the third class; those doing business to the amount of fifty thousand dollars, and less than one hundred thousand dollars, per quarter year, shall constitute the fourth class; those doing business in any amount under fifty thousand dollars per quarter year shall constitute the fifth class. |
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dollars per quarter year shall constitute the fifth class. The license shall be given for the first class upon the payment of one hundred dollars per quarter year; for the second class, eighty dollars per quarter year; for the third class, fifty dollars per quarter year; for the fourth class, thirty dollars per quarter year; for the fifth class, twenty dollars per quarter year; said amounts to be paid to the Sheriff in each county in which the party applying therefor desires to, or does, transact any or all of the occupations specified in section fifty-nine; and a separate license shall be obtained for each establishment or separate house of such business located in the same county. Sec. 61. Bankers, or any person or persons, associations or corporations, who buy or sell foreign or domestic bills of exchange or drafts, or in carrying or transmitting, as common carriers, gold dust, gold or silver bullion, or gold and silver coin, from any place within this State to any place without this State, or from any one place to another within this State, for profit, shall be divided into five classes, as follows: Those doing business, in the aggregate, to the amount of five hundred thousand dollars or over, per month, shall constitute the first class; those doing business to the amount of three hundred thousand dollars, and less than five hundred thousand dollars, per month, shall constitute the second class; those doing business to the amount of two hundred thousand dollars, and less than three hundred thousand dollars, per month, shall constitute the third class; those doing business to the amount of one hundred thousand dollars, and less than two hundred thousand dollars, per month, shall constitute the fourth class; those doing business in any amount less than one hundred thousand dollars per month shall constitute the fifth class. The license for the first class shall be given upon the payment of two hundred dollars per month; for the second class, upon the payment of one hundred and fifty dollars per month; and for the third class, upon the payment of one hundred dollars per month; for the fourth class, upon the payment of seventy-five dollars per month; for the fifth class, upon the payment of fifty dollars per month. Sec. 62. Each Sheriff, as collector of licenses, shall make diligent inquiry and examination as to all persons in his county liable to pay licenses, as provided in this Act; and the Sheriff is hereby empowered, and it shall be his duty, to require each person to state, under oath or affirmation, the amount of business which he, or the firm of which he is a member, or for which he is agent or attorney, or the association or corporation of which he is President, Secretary or managing agent, have done in the last preceding month or quarter, as the case may be, and also to make a statement, under oath, in order to carry out the provisions of this Act. Thereupon, such person, agent, Secretary, President, or other officer, shall procure a license from said Sheriff, for one or three months, of the class of which such party is liable to pay. And in all cases where an under estimate has been made by the party applying, the party making such under estimate shall be required to pay a double license for the next month or quarter. Licenses shall be procured immediately before the commencement of any business or occupation liable to license tax under this Act. Such license shall authorize the party obtaining the same, |
Bankers.
Amount of business done, oath required.
Time for procuring licenses. |
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Municipal licenses.
Penalty.
Merchandise license.
Liquor license, etc. |
shall authorize the party obtaining the same, in his town, city or particular locality in the county, to transact business as provided in such license; provided, however, that nothing in this Act, nor in any license issued under it, shall be construed to authorize any person to carry on any business within the limits of any incorporated city or town, authorized by its charter to impose or levy city or town license, unless such person shall, in addition to the license, if any required by this Act; also procure the license or licenses required by the ordinances or orders of such city or town; and, provided, further, that any person or persons who shall commence or continue to carry on or transact any business, trade, profession or calling, for the transaction or carrying on of which a license is required by this Act, without procuring the proper license, as herein required, such person shall be guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than ten nor more than one hundred dollars; and, provided, further, that if any person or persons required by the provisions of this Act to take out a license, shall fail, neglect or refuse to take out such license in the manner provided in this Act, or shall carry on, or attempt to carry on business without such license, the collector of licenses may direct suit in the name of the State of Nevada as plaintiff, to be brought against him or them, for the recovery of the license money, and in such case either the Sheriff or District or Prosecuting Attorney may make the necessary affidavit, and a writ of attachment may issue without bonds being given on behalf of the State of Nevada; and in case of a recovery by the plaintiff, fifteen dollars liquidated damages shall be included in the judgment and costs, and be collected from the defendant, and five dollars thereof shall be paid to the collector of licenses, and ten dollars to the District or Prosecuting Attorney prosecuting the suit. Upon the trial of any criminal action, provided for by this section, the defendant shall be deemed not to have procured the proper license, unless he either produces it or proves that he did procure it; but he may plead in bar of the criminal action, a recovery against him, and the payment by him in a civil action of proper license money, damages and costs. Sec. 63. Every person who has a fixed place of business, who may deal in goods, wares or merchandise, wines or distilled liquors, except the wines and distilled liquors produced or manufactured from the agricultural products of this State, when sold by the producer or manufacturer thereof; and except such as are sold by auctioneers under license according to law, shall pay quarterly an amount of money for license, as required by the class in which such person is placed by the Sheriff of the county, under the provisions of the succeeding section; provided, always, that nothing herein shall be construed to extend to physicians, surgeons, apothecaries, or chemists, as to any wines or spirituous liquors, which they may use in the preparation or compounding of medicines. Sec. 64. Every person who shall sell or vend any goods, wares or merchandise, or wines or distilled liquors, drugs or medicines, jewelry, wares of precious metals; and persons who keep horses or carriages for rent or hire, except mules, horses or animals used in the transportation of goods, |
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or animals used in the transportation of goods, shall obtain from the Sheriff of the county in which such business may be transacted, for each of the branches of business, in this and the preceding sections enumerated, a license for the transaction of that business, at the following rates, to wit: All persons dealing as aforesaid, shall be classed according to the amount of the average monthly sales or rates effected, in the following manner, that is to say: Those who are estimated to make average monthly sales to the amount of one hundred thousand dollars or more, shall be constituted the first class; of seventy-five thousand dollars, and less than one hundred thousand dollars, shall constitute the second class; of fifty thousand dollars, and less then seventy-five thousand dollars, shall constitute the third class; of forty thousand dollars, and less than fifty thousand dollars, shall constitute the fourth class; of thirty thousand dollars, and less than forty thousand dollars, shall constitute the fifth class; of twenty thousand dollars, and less than thirty thousand dollars, shall constitute the sixth class; of ten thousand dollars, and less than twenty thousand dollars, shall constitute the seventh class; of five thousand dollars, and less than ten thousand dollars, shall constitute the eighth class; of one thousand dollars, and less than five thousand dollars, shall constitute the ninth class; of all amounts under one thousand dollars, the tenth class. The license for the first class shall be given upon the payment of fifty dollars per month; for the second class, thirty-seven dollars and fifty cents per month; for the third class, twenty-five dollars per month; for the fourth class, twenty dollars per month; for the fifth class, fifteen dollars per month; for the sixth class, ten dollars per month; for the seventh class, seven dollars and fifty cents per month; for the eighth class, five dollars per month; for the ninth class, three dollars and seventy-five cents per month; for the tenth class, two dollars and fifty cents per month; provided, that the sale of liquors and wines, by persons licensed under this section, shall not be in less quantities than one quart measure. Sec. 65. Any person or persons who may dispose of any spirituous, malt or fermented liquors, or wines in less quantities than one quart, shall, before the transaction of any such business, take out a license from the Sheriff, and pay therefor the sum of ten dollars, per month; provided, that all persons engaged in retailing liquors as aforesaid, in connection with entertainment for travelers, at any point distant one mile or more outside the limits of any city or town within this State, shall pay a quarterly license of fifteen dollars. Sec. 66. All tavern, hotel or inn-keepers; all restaurants, public boarding houses, chop houses or eating stands, and all public lodging houses, shall, before the transaction of any such business, take out a license from the Sheriff, and pay therefor the following payments, to wit: All tavern, hotel or inn-keepers, the sum of ten dollars per month; all restaurants and public boarding houses, the sum of five dollars per month; all public lodging houses, the sum of five dollars per month; nothing in this section shall be so construed as to include the right to sell spirituous or malt liquors and wines, but the same shall be distinct and separate business therefrom, and require separate and exclusive license therefor. |
Class of business.
Rates of license.
Proviso.
Retail dealers license.
Hotel licenses, etc |
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Peddlers licenses.
Proviso.
To show license on demand.
Term of license.
Blank licenses.
Auditor to sign.
Licenses not issued to be returned. |
tinct and separate business therefrom, and require separate and exclusive license therefor. Sec. 67. Every traveling merchant, hawker or peddler, who shall carry a pack or vend goods, wares, or merchandise of any kind; and every auctioneer, shall pay for each license the sum of ten dollars per month; and every traveling merchant, hawker or peddler, who shall use a wagon, or one or more animals for the purpose of vending any goods, wares, or merchandise of any kind, or wines, fermented or spirituous liquors, shall pay for such license, twenty dollars per month; provided, that nothing in this section shall be so construed as to apply to the sale of fruits or the agricultural productions of this State or the State of California. The County Auditor shall issue to the Sheriff of the several counties the license contemplated in this section, which licenses so issued shall authorize the holders of the same to vend goods, wares and merchandise, as set forth in such license, within the county wherein such licenses are obtained. And it is hereby made the duty of every Justice of the Peace, Constable, Sheriff, and all peace officers to demand the license of any such peddler or hawker, and if such person be found not to have a license, as directed by law, the person so offering any goods, wares or merchandise for sale, shall be guilty of a misdemeanor, and, on conviction, shall be fined in any sum not less than fifty, nor more than one hundred dollars. Sec. 68. The licenses provided to be granted by the provisions of this Act, excepting theaters, menageries, or circus licenses, shall be granted for three, six or twelve months, at the option of the person applying for such licenses. Sec. 69. The County Auditor shall cause to be printed a sufficient number of blank licenses mentioned in this Act, for the purposes herein mentioned. Each license shall also contain a blank receipt, to be signed by the Sheriff on the delivery of such license to the purchaser thereof. The County Auditor shall hand over to the Treasurer of the county a sufficient number of blanks for the use of the county, which shall be charged to the Treasurer on the Auditors books. The Treasurer shall countersign the same and deliver them to the County Auditor, taking his receipt therefor. Sec. 70. The County Auditor shall, from time to time, deliver to the Sheriff as many of such licenses as may be required, and shall sign the same and charge them to the Sheriff, specifying in the charge the class of licenses and the time they run. Sec. 71. On the first Monday in each month the Sheriff shall pay over to the Treasurer all moneys received by him from licenses, and take from the Treasurer duplicate receipts therefor. The said Sheriff shall immediately, on the same day, return to the County Auditor all licenses not issued or disposed of by him, and the County Auditor shall credit him with the amount so returned; also the receipts of money paid to the County Treasurer, which receipts shall be filed with the County Auditor. The County Auditor shall charge the Treasurer therefor, and open a new account with the Sheriff for the next month. Sec. 72. For the purpose of collecting the revenues of the county and preventing the evasion of the license law, as provided in this Act, or as may be provided in any law hereafter enacted, |
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enacted, all billiard tables, bar fixtures and furniture belonging to, or in use, for the purpose of carrying on the business of any billiard, drinking saloon, restaurant, tavern, hotel, inn, public boarding house, chop houses or eating stand, are held liable for the amount due for the license tax assessed on the same; and it is hereby expressly provided, that upon failure of the parties keeping any such establishment, or exercising ownership therein, to pay the license on the same in the manner and form as provided by law, the Sheriff or properly authorized officer, whose duty it shall be to enforce the collection of any such license, may seize any such billiard table, bar fixtures, furniture, or any other personal property, and shall proceed to sell in the same manner as provided in section 25 of this Act, for the sale of personal property by the Assessor for the collection of poll taxes, such property or so much thereof as may be requisite for the payment of such license as may be due and owing on account of the same. All moneys received for licenses under the provisions of this Act, shall be paid into the county treasury and credited to the general county fund. Sec. 73. The County Auditor and Treasurer of each county in the State shall, on the first Mondays of April, July, October and January make a joint statement to the Board of County Commissioners, showing the whole amount of collections (stating particularly the source of each portion of the revenue,) from all sources paid into the county treasury; the funds among which the same was distributed and the amounts to each; the total amounts of warrants drawn, and paid, and on what funds; the total amount of warrants drawn and unpaid; the accounts or claims audited or allowed and unpaid, and the fund out of which they are to be paid; and generally make a full and specific showing of the financial condition of the county; which shall be published in some newspaper published in the county, if there be one; if not, then by posting the same in conspicuous place on the court house of said county. Sec. 74. If either the County Treasurer, County Auditor, Sheriff, or any other person shall issue, have in his possession, with intent to circulate or put into circulation, any other license 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. Sec. 75. Each County Treasurer shall keep all moneys received by virtue of his office in his own possession, or on special deposit, and no one except the Treasurer or one of his 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. |
Officer may seize certain property for license tax.
Auditor and Treasurer to make joint statement.
Penalty for issuing improper licenses.
County Treasurer, custodian of money. |
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Time for settling with State Controller.
To produce report of County Auditor.
To produce statements.
Allowance to Assessor, etc. |
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. Sec. 76. 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 the State Treasurer, and the Controller and Treasurer, are hereby authorized to draw such orders whenever they deem it proper. The County Treasurers shall, on the second Mondays of June and December of each year, proceed to the State Capital, and shall settle in full with the Controller of State, and pay over the Treasurer of State all funds which shall have 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 forthwith file with the Controller. And any County Treasurer who shall fail, neglect or refuse to appear at the office of the Controller and Treasurer of State on the days above specified, or within fifteen days thereafter, and then and there settle and make payment as required by this Act, shall forfeit all fees, per centage and mileage which would have otherwise been due him on such settlement. And the Controller is hereby authorized and required to withhold all such fees, per centage and mileage, and require the same to be paid into the Treasury for the use and benefit of the State. Before making settlement, each County Treasurer shall produce to the Controller of State a report from the County Auditor, together with a duplicate thereof, stating specifically the 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 also the mileage allowed the County Treasurer for his payments. The County Treasurer shall thereafter file the duplicate report with the County Auditor of his county, whereupon the Auditor shall balance the Treasurers 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. Sec. 77. Each County Treasurer shall, at the same time of making a settlement, produce to the Controller of State the certified statement of the County Auditor, of the amount allowed and paid to the Assessor and the County Auditor, for the assessing and collecting of State revenue 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 produces to the Controller the statements required by this section. 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, |
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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 Auditors statement such copy of the account allowed by the Board, the Assessor and Auditor, indorsed and receipted as herein provided, and the Auditor shall allow him for the amounts so paid. Sec. 79. If any officer shall, directly or indirectly, 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 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. Sec. 80. The books, papers and accounts of each officer, in regard to the assessment or collection of taxes, or 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. Sec. 81. Whenever any Assessor, Treasurer and ex officio Tax Receiver, Sheriff and ex officio License Collector; 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, |
Penalty for using or loaning funds.
Books to be open to inspection.
Penalty for neglect. |
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Annual settlement.
Treasurers salaries.
Treasurers salary fund. |
missioners (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 or 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. Sec. 82. Each Assessor, Treasurer, ex officio Tax Receiver, Sheriff, ex officio License Collector, and District or 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 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. Sec. 83. The Treasurers of the several counties of this State shall be allowed the following annual salaries, which shall be in full for their services as Treasurer, and ex officio Tax Receiver; and in no case, except as in this Act provided, shall they receive any fees or per centage to their own use, to wit: The Treasurer of Storey County, three thousand dollars. Of Ormsby County, twelve hundred dollars. Of Douglas County, six hundred dollars. Of Esmeralda County, twelve hundred dollars. Of Lyon County, twelve hundred dollars. Of Washoe County, eighteen hundred dollars. Of Churchill County, four hundred dollars. Of Nye County, three hundred dollars. Of Lander County, two thousand dollars. Of Humboldt County, five hundred 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. Sec. 84. The several counties in this State shall be allowed for collecting all State taxes, excepting poll taxes, passenger tax, stamp tax, collection of personal property tax by the Assessor, and the taxes from the proceeds of the mines, four per cent. for all moneys collected and paid in; which four per cent. shall be paid into the county treasury and set apart as a separate fund, to be known as the Treasurers Salary Fund. From all county revenues paid into the county treasury, four per cent. of the amount shall also be set aside and paid into the said Treasurers Salary Fund. Whenever, at the end of each fiscal year, there shall remain any moneys in said fund, after paying Treasurers salary, the Board of County Commissioners shall order the money so remaining to be transferred into the general county fund. No warrants shall be drawn on said fund, except to pay the County Treasurers salary. |
κ1864 Statutes of Nevada, Page 303 (CHAPTER 85)κ
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Sec. 85. The Sheriff, as ex officio License Collector, shall receive, and is hereby authorized to retain, as compensation for the collection of licenses, six per cent. of the gross 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. Sec. 86. The Assessor and his deputes shall keep a correct account of the number of days that have been employed 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 eight dollars per day. The County Auditor shall receive for extending the taxes on the assessment roll, an amount to be allowed by the Board 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. The County Treasurer shall be entitled to receive from the State Treasurer thirty cents per mile in traveling to and from the seat of government to make his semi-annual settlements. No county shall be entitled to any per centage for collecting the school fund moneys. Sec. 87. The amount allowed and paid out of the county treasury to Assessor and Auditor, for services under this Act, and the amount paid into the Treasurers Salary Fund of the county treasury, shall be apportioned by the Auditor in proportion to the 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 Treasurer to said amount. Sec. 88. The County Recorder of each county in this State, before he shall enter or allow satisfaction to be entered upon any mortgage, or lien, or record in his office, or record or file for record, any deed or conveyance of real estate, or release of any mortgage or lien in his office, other than mortgages given to secure the purchase money of the property mortgaged, shall administer to the vendor or vendee named in such deed or conveyance, or mortgagee, or person holding such mortgage or lien, or his or her agent or attorney, an oath or affirmation, which shall be reduced to writing by the Recorder at the foot or in the margin of the record of such mortgage or lien, or if a deed or conveyance in a separate written statement, to be filed by said Recorder, subscribed by the party making the same; which shall substantially set forth the following according to the circumstance of each case, that all taxes for county and State purposes assessed, due or payable on the money or debts secured by the mortgage (or lien), or upon said real estate, have been paid. For such affidavit the Recorder shall be allowed fifty cents. And if any person shall knowingly swear falsely in making such affidavit, he shall be deemed guilty of perjury, and punished accordingly. And if any County Recorder shall enter, or permit to be entered satisfaction of any mortgage or lien, or file or record any such deed or conveyance without making an entry of, |
Compensation of license collector.
Compensation of Assessor.
Amount paid to Assessor and Auditor to be apportioned.
Oath that taxes have been paid on mortgage. |
κ1864 Statutes of Nevada, Page 304 (CHAPTER 85)κ
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Foreclosure of mortgage.
Capitation tax.
Statement to be made,
Sheriff to demand statement. |
making an entry of, or filing such affidavit, he shall be liable on his official bond to pay to the State the sum of five hundred dollars; which may be recovered by an action, which it shall be the duty of the District or Prosecuting Attorney to prosecute; and the District or Prosecuting Attorney shall have for such prosecution twenty-five per centum on the amount recovered, to be collected from the defendant. Sec. 89. Whenever any action shall be brought for the purpose of foreclosure of any mortgage, or lien, a similar affidavit to that mentioned in the preceding section, shall be attached to the complaint in such action; and in case the same shall not have been attached at the commencement of the action, the Court in which the suit is pending, on motion of any defendant therein, shall make an order staying all proceedings in such action until such an affidavit shall have been filed, or proof made of the payment of such taxes; and it shall be the duty of the Court, before entering a decree, or judgment, in any such case, to require such affidavit or proof.
passenger tax.
Sec. 90. There shall be levied and collected a capitation tax of one dollar upon every person leaving this State, by any railroad, stage coach, or other vehicle engaged or employed in the business of transporting passengers for hire, and every person, firm, corporation or company, owning or possessing, or having the care or management of any railroad, stage coach, or other vehicle, engaged or employed in the business of transporting passengers for hire, shall pay in the manner as herein provided to the Sheriff, as ex officio License Collector of the several counties within this State, the said tax of one dollar, for each and every person so conveyed or transported from this State. Sec. 91. For the purpose of collecting said tax, every such person, firm, company, or corporation, their agent or agents, shall make a statement, under oath, to the Sheriff or other officer authorized to collect said tax, of the number of passengers so conveyed or transported from the State by any railroad, stage coach, or other vehicle, owned by him or them, or under his or their control or charge, on the first Monday of each month, for the preceding month, and shall pay over to the Sheriff or other officer, the capitation tax, as provided in this Act, for each passenger so conveyed or transported, which tax shall be paid in the county from which such passenger shall be conveyed or transported. Sec. 92. The Sheriff or other officer, as aforesaid, shall, upon the first Monday of each month, call upon every such person, firm, company, or corporation, or their agent or agents, and demand the statement and payment to him of the taxes for all passengers booked or conveyed out of this State, from their office or place of business, for the preceding month. Upon the giving of the statement, and the payment of the taxes to the Sheriff or other officer, as aforesaid, he shall give a receipt therefor, specifying the number of passengers conveyed by such person, firm, company, or corporation, from that point out of the State, and the amount of capitation tax paid. |
κ1864 Statutes of Nevada, Page 305 (CHAPTER 85)κ
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Sec. 93. If any of the parties, their agent or agents, required by this Act to make the statement as provided in section ninety-two of this Act, shall neglect or refuse, for the period of three days after such demand is made, to make such statement or payment, it shall be the duty of the Sheriff, or his deputy, to go before a Justice of the Peace of the township where the office of such person, firm, company, or corporation, is located, and make affidavit of the fact of such party or parties being engaged in the business of transporting passengers out of the State for hire; of the demand of the monthly statement of the capitation tax as provided in this Act, and the refusal or neglect of such person, firm, company, or corporation, their agent or agents, to comply with such demand; and on the filing of such affidavit, such Justice of the Peace shall issue a citation, ordering the party or parties, or his or their agent, to appear forthwith before such Justice of the Peace, and answer under oath concerning the number of passengers conveyed or transported out of the State from that point or place for the preceding month; and in case of the neglect or refusal of the party or parties, his or their agent or agents, to obey the citation, or answer under oath before the Justice of the Peace, as required in this section, such party or parties, his or their agents (as the case may be), shall be deemed in contempt of such Justices Court, and proceedings shall be had as provided in other cases of contempt in courts of justice in this State. The citation mentioned in this section may be served by the Sheriff or any Constable of the county. Sec. 94. After obtaining the statements as provided in this Act, if the party or parties, his or their agent or agents, shall neglect or refuse to pay the capitation tax due thereon, the Sheriff or other officer, as aforesaid, may seize sufficient personal property belonging to such person or persons, firm, company, or corporation, to pay such capitation tax, and costs of seizure and sale, and shall sell the same at any time and place, upon giving one hours notice previous to such sale. Sec. 95. The Sheriff, after having deducted the taxes for which such property was sold, and the costs of sale (which costs shall be five dollars), shall return the surplus to the owner of the property, or his agent. A delivery of the possession of the property by the Sheriff to any purchaser, at any such sale, shall be a sufficient title in the purchaser, without execution of a certificate of purchase thereof by the Sheriff. Sec. 96. For the purposes of making the statements herein required, the Controller of State shall prepare, and cause to be printed, blanks of such character and form as he may deem proper. He shall also prepare, and cause to be printed, blank receipts of such character and form as he may deem proper. And said Controller shall transmit to the County Auditor of the several counties in the State, a sufficient quantity of said blanks. The County Auditor shall, upon demand of the Sheriff as ex officio Collector of the capitation tax, deliver to him as many of such blank statements as he may require, and shall make a memorandum of the number of statements so delivered to said Sheriff. Upon the first Monday in each month the Sheriff shall file with the County Auditor the statements made to him, and shall also return to said Auditor all blank statements, so that the number of statements filed and the number of statements returned shall balance the number of statements first received. |
Failure to make statement deemed contempt of Court.
Sheriff required to seize property.
Surplus to be returned.
Blanks to be prepared by Controller. |
κ1864 Statutes of Nevada, Page 306 (CHAPTER 85)κ
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Sheriff to pay over to Treasurer.
Collector of passenger tax.
Tax to be paid into State Treasury.
Tax levied on mines.
Valuation of ores. |
to him, and shall also return to said Auditor all blank statements, so that the number of statements filed and the number of statements returned shall balance the number of statements first received. The County Auditor shall thereupon charge the Sheriff with the statements returned and filed, so that the account shall show the amount of money collected for said tax. The Sheriff shall, on the same day, pay over to the County Treasurer all moneys collected for passenger tax, taking duplicate receipts therefor, one of which he shall immediately file with the County Auditor; and the County Auditor shall credit the Sheriff with the amount so expressed in said receipts. The County Auditor shall, upon the same day, make duplicates of all statements filed with him by the Sheriff, and transmit the same to the Controller of State. Sec. 97. The Sheriffs of the several counties in the State shall be ex officio Collectors of the passenger tax, as provided in this Act, and shall be entitled to receive and retain six per centum of all money paid to them for said tax. Sec. 98. All money collected for passenger tax, after paying the legal expenses of collection, shall be paid into the State Treasury at the same time and manner as other State taxes, and placed in the General Fund.
mines.
Sec. 99. An ad valorem tax of one hundred cents on each one hundred dollars valuation (after the deduction for cost of extracting and reducing as provided in this Act) is hereby levied and directed to be assessed, collected and paid every three months, in gold or silver coin of the United States, or in foreign coin at the value fixed by the laws of the United States therefor, for State and county purposes, on all ores, quartz, or minerals from which gold and silver, or either, is extracted by any mill, arastra, smelting furnace, or any process whatever in this State. All of said ores, quartz or minerals, shall be assessed as follows: From the gross return or assessed value per ton, of all ores, quartz or minerals from which gold and silver, or either, are extracted in this State, there shall be deducted the sum of twenty dollars per ton; and upon seventy-five per cent. of the remainder (after such deduction is made aforesaid) shall be taxed and levied and collected, as provided in this Act. Sec. 100. The valuation of all ores, quartz, or minerals bearing gold or silver, or either, proposed to be sent out of this State for sale or reduction, shall be established to the satisfaction of the Assessor, by the owner or owners, the agent or person having charge and control of such ores, quartz, or minerals, from assay or otherwise; and such ores, quartz, or minerals, shall be assessed and taxed the same as ores reduced in this State; provided, that when the owner or owners, his or their agent or agents, or persons having charge or control of such ores, quartz, or minerals, aforesaid, refuses or neglects, upon the demand of the Assessor or his deputy, to establish the value thereof to the said Assessors, or his deputys, satisfaction, then for the purposes of this Act, all such ores, quartz, or minerals, shall be assessed at five hundred dollars per ton, and no deduction shall be made from that valuation, or the cost of reducing said ores, quartz, or minerals. |
κ1864 Statutes of Nevada, Page 307 (CHAPTER 85)κ
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tion shall be made from that valuation, or the cost of reducing said ores, quartz, or minerals. Sec. 101. 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, in each year, the County Assessor shall ascertain, by diligent inquiry and examination, the name, title, and location of all mines and mining claims in his county, from which gold and silver, or either, is extracted; and also the names of all persons, corporations, associations, companies, or firms, owning, claiming, or having possession or control thereof; and he shall then ascertain and determine, as provided in this Act, the number of tons, and the value per ton of all ores, quartz, or minerals extracted for reduction from the said mines or mining claims as aforesaid; and shall list and assess the same to the person, firm, corporation, association, or company extracting the ores or minerals as aforesaid, or owning or having possession, charge, or control of said mine or mining claim. For the purpose of enabling the Assessor to make such assessments, he shall demand from each person and firm, and from the President, Superintendent, Treasurer, or managing agent of each corporation, association, or company, engaged in extracting minerals, quartz, or ores, bearing gold and silver, or either, a statement, under oath or affirmation, of the total amount and value of all gold and silver bars or bullion received or produced from his or their mines or mining claim, from reduction of ores, quartz, or minerals; also, the moneys received from the sale of ores, quartz, or minerals, from his or their mines or mining claim, for the three months next preceding such demand of the Assessor; also, the number of tons from which said amounts were received or produced; also, the value and number of tons shipped from the State for the three months next preceding. The books relating to or used in the transaction of the business of any person or firm, company, association, or corporation, engaged in extracting ores, quartz, or minerals, bearing gold or silver, or either, for reduction, shall, on demand of the Assessor, or his deputy, be open to his inspection. If any person, superintendent, officer, or agent, shall neglect or refuse, on demand of the Assessor, or his deputy, to give, under oath or affirmation, the statement required by this section, or shall neglect or refuse to give, on demand, access to the Assessor, or his deputy, to the books as aforesaid, such person, superintendent, officer, or agent, shall be guilty of a misdemeanor, and shall be arrested on complaint of the Assessor, or his deputy, and on conviction thereof, before a Justice of the Peace, shall be punished by a fine of not less than one hundred dollars nor more than five hundred dollars, or by imprisonment in the county jail for not less than twenty days nor more than three months, or by both such fine and imprisonment. Sec. 102. In case of the neglect or refusal of the person or firm, or president, superintendent, treasurer or managing agent, of any corporation, association, firm or company, to give, under oath or affirmation, the statement required in the preceding section, |
Duty of Assessor.
Penalty for refusing to give statement.
Assessor to make estimate. |
κ1864 Statutes of Nevada, Page 308 (CHAPTER 85)κ
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Duty of Assessor when owner refuses to give statement.
Penalty for refusing to give statement on demand of Assessor.
Certified statement.
Proceeds. |
section, the Assessor, or his deputy, may make an estimate from the best sources within his reach, of the number of tons, the value per ton of all ores, quartz, minerals bearing gold and silver, or either, extracted by such person, firm, corporation, association or company, for preceding quarter, and assess the same to them, and such assessment shall be as binding, lawful and effectual as if made upon a sworn or affirmed statement. Sec. 103. The owner, agent or person owning, or having charge or control of any mill, arastra, smelting furnace or any process by which gold and silver, or either, are extracted, shall keep, or cause to be kept, an accurate account of the number of tons of ores, quartz or minerals reduced or smelted, the name of the mine, or mining claim, from which said ore, quartz or mineral was taken, the amount and value of the bullion derived by smelting or reduction from the ore, quartz or mineral from such mine, or mining claim, and shall, upon demand of the Assessor, or his deputy, give him a statement of the same, under oath or affirmation. And if the owner, agent or person, as aforesaid, neglect or refuse to give the statement as required in this section, the Assessor, or his deputy, shall have the right to demand, and it is hereby made his duty to demand access to, and inspection of all books of said owner, agent, or person owning or having the charge or control of any mill, arastra, smelting furnace or other process by which gold and silver, or either, are extracted, relating to the business of such mill, arastra, smelting furnace or other process, as aforesaid, and if such owner, agent or person, as aforesaid, shall, on demand of the Assessor, or his deputy, neglect or refuse to give a statement, under oath or affirmation, as provided in this section, or refuse to give access to the Assessor, or his deputy, to the books, as aforesaid; such owner, agent or person shall be guilty of a misdemeanor, and shall be arrested on complaint of the Assessor, or his deputy, and on conviction before a Justice of the Peace, shall be punished by a fine of not less than one hundred, nor more than five hundred dollars, or by imprisonment in the county jail for not less than twenty nor more than ninety days, or by both such fine and imprisonment. Sec. 104. From the statements or information so received, it is hereby made the duty of the Assessor, to make out immediately a certified statement or statements, of the number of tons of gold and silver bearing ores, quartz or minerals, with the yield thereof per ton, reduced by such mill, arastra, smelting furnace, or other process, from the mine or mining claim of any person, firm, corporation, association or company, situated in any other county in this State, stating particularly therein the number of tons, and the value per ton so reduced for such persons, firm, corporations, association or companies, and transmit such certified statement, immediately by mail or express, to the Assessors of the county wherein the mine or mining claim of such person, firm, corporation, association or company is located. Sec. 105. The proceeds of all mines shall be assessed and taxed in the county wherein the mine or mines are located. Sec. 106 It shall be the duty of the Assessor to prepare and complete quarterly, on or before the second Monday in February, |
κ1864 Statutes of Nevada, Page 309 (CHAPTER 85)κ
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ruary, May, August and November, in each year, a tax list or assessment roll, which shall be known and designated as the Assessment Roll of the proceeds of the mines, alphabetically arranged in a book or books furnished him by the Board of County Commissioners for that purpose; in which book or books shall be listed or assessed the proceeds of all the mines in his county, as provided in this Act, and in said book or books he shall set down, in separate columns: First, the names of the owners, firms, incorporated companies or associations, engaged in the business of extracting ores, quartz or minerals bearing gold and silver, or either; and if any owner, firm, incorporated company, association, superintendent, or agent, shall refuse to make the statement, or refuse to the Assessor or his deputy, access to their books, as provided in this Act, that fact shall be noted under his name, opposite the name of the owner, firm, incorporated company or association. The Assessor shall, as particularly as possible, give a description of the mine or mining claim from which the ores, quartz or mineral assessed was extracted. Second, the number of tons of gold and silver bearing ores, quartz or minerals extracted by such owners, firms, incorporated companies or associations for the preceding quarter year. Third, the assessed value per ton; provided, that ore, quartz or mineral whose value does not exceed twenty dollars per ton, shall not be assessed, and shall not be included by the Assessor, or by the owners, firms, incorporated companies or associations, their superintendents or agents, in the statements required by this Act. Fourth, the total assessed value. Fifth, the amount, after the deduction as provided in this Act, upon which such taxes are levied. The form of the quarterly assessment roll shall be substantially as follows:
Quarterly Assessment Roll of the Proceeds of the Mines for the Quarter Ending ____.
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Tax list, how arranged.
Form of assessment roll. |
κ1864 Statutes of Nevada, Page 310 (CHAPTER 85)κ
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Sworn statement.
Assessment roll to be delivered to Assessor.
Assessor to give notice. |
Sec. 107. On or before the second Mondays in February May, August and November of each year, the Assessor shall complete his tax list, or assessment roll, for the preceding three months respectively, and shall attach his certificate thereto, and deliver it, and the sworn or affirmed statements, provided for in this Act, to the County Auditor, who shall examine said assessment roll, and ascertain that the assessments therein entered comply with the sworn, or affirmed statements relating thereto. And in case of the neglect, or refusal of any person, firm, corporation, association or company, to give the statement, as herein provided, that that fact is noted as heretofore provided, he shall then proceed to extend on such quarterly assessment roll, the taxes, as provided in this Act, on the proceeds of the mines. He shall add up the columns of valuation, as set down in the assessment roll, and shall prepare a statement (which shall be under oath), of the total number of tons of ore, quartz or mineral, bearing gold and silver, listed upon said assessment roll, the total value thereof, the total amount on which the taxes were levied, and the total amount of taxes on the same, which statement he shall immediately forward to the Controller of State. Sec. 108. After adding up the columns of valuation, and extending the taxes, as provided in the preceding section, the County Auditor shall attach his certificate thereto, and shall, on or before the fourth Mondays in February, May, August and November, in each year, deliver the assessment roll for the preceding quarter respectively, to the County Assessor for collection, and shall charge the Assessor with the full amount of taxes levied. Sec. 109. Upon receiving the assessment roll of the taxes levied upon the proceeds of the mines, as provided in this Act, for any quarter, the Assessor shall forthwith give notice, by publication in one newspaper, if there be any published in his county, and if none be published, then by posting notices in three public and conspicuous places in his county, that the taxes on the proceeds of the mines, for the preceding quarter, are due and payable, and that the laws with regard to their collection will be strictly enforced, and shall proceed to collect the taxes by demanding the same (either in person or by deputy), of every person, firm, corporation, association or company against whom they are assessed, his or their agent or agents, or the president, treasurer or trustee of any incorporated company so assessed. He shall use all due diligence, and make personal demand for taxes, if possible, on all persons, firms, corporations or companies owing the same, on or before the second Mondays in March, June, September and December; after which he need not make such personal demand, but shall retain the assessment roll in his office and receive the taxes offered to be paid thereon until the close of this official business on the third Mondays in March, June, September and December in each year. After which, it shall not be lawful for him to receive or receipt for any taxes, due on the assessment for the preceding quarter respectively; but he shall immediately ascertain the total amount of taxes then delinquent on the assessment of the immediate preceding quarter, and file in the office of the Auditor a statement of said amounts, verified by the oath of himself or deputy, and shall proceed to make out a copy of the quarterly assessment roll as far as relates to delinquent tax payers. |
κ1864 Statutes of Nevada, Page 311 (CHAPTER 85)κ
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office of the Auditor a statement of said amounts, verified by the oath of himself or deputy, and shall proceed to make out a copy of the quarterly assessment roll as far as relates to delinquent tax payers. Said list shall be verified by the oath of himself or deputy, and shall be by him filed in the office of the County Auditor, as follows: The delinquent list for the quarter commencing January first and ending March thirty-first, shall be filed on the fourth Monday in June in each year; the delinquent list for the quarter commencing April first and ending June thirtieth, shall be filed on the fourth Monday in September in each year; the delinquent list for the quarter commencing July first and ending September thirtieth, shall be filed on the fourth Monday in December in each year; and the delinquent list for the quarter commencing October first and ending December thirty-first, shall be filed on the fourth Monday in March in each year. Sec. 110. At any time while the assessment roll of any quarter is in the hands of the Assessor for collection, the Assessor may seize upon the personal property, or so much thereof as may be sufficient to satisfy the taxes and costs of any person, firm, corporation, association, or company, who shall neglect or refuse to pay such taxes for one week after such demand of the Assessor or his deputy; and shall post a notice of such seizure, with a description of the property, and the time and place whereon it will be sold, in three public places in the township or precinct 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 cash, a sufficient quantity of such property to pay the taxes and costs incurred. And for this service the Assessor shall be allowed, from the party neglecting or refusing as aforesaid, a fee of three dollars and the same mileage a Sheriff would be entitled to receive for traveling to the place to make a levy; and upon payment of the purchase money, he shall deliver to the purchaser the property sold, together with a certificate of the sale, and the amount of the taxes or assessment and expenses thereon, for which the property was sold; whereupon the title to the property so sold shall vest absolutely in the purchaser. Sec. 111. If any person shall willfully make or give under oath or affirmation a false statement to the Assessor, such person shall be deemed guilty of perjury, and upon conviction thereof shall be punished therefor, as is by law provided for the punishment of perjury. Sec. 112. Whenever any tax is paid to the Assessor on the assessment of the proceeds of the mines, he shall mark the word paid opposite the name of the person, firm, corporation, association or company paying such tax, and shall give a receipt therefor, specifying the number of tons, and the value thereof, assessed to such person, firm, corporation, association or company, for the quarter for which such assessment roll was made out, with the amount of the tax assessed thereon. Sec. 113. On the fourth Mondays in March, June, September and December, in each year, the Assessor shall attend at the office of the County Auditor with the assessment of the proceeds of the mines for the quarter preceding respectively; and the Auditor shall then and there administer an oath to the Assessor, |
When Assessor may seize upon personal property.
Perjury.
Receipt.
Oath of Assessor. |
κ1864 Statutes of Nevada, Page 312 (CHAPTER 85)κ
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Assessor to pay over.
When Assessor liable on bond.
Additional bond.
Money to be paid into County Treasury.
Lien. |
the Auditor shall then and there administer an oath to the Assessor, which shall be written and subscribed on his assessment roll, to the effect that each person, firm, corporation, association or company, and all proceeds of the mines assessed in said roll on which the taxes have been paid, has the word paid marked opposite the name of such person, firm, corporation, association or company; and the Auditor shall then foot up the amount of taxes remaining unpaid, and credit the Assessor with the amount, and shall then make a final settlement with the Assessor for all taxes charged against him on account of said assessment roll. Within ten days after such final settlement, the Auditor shall transmit by mail, or otherwise, to the Controller of State a statement in such form as the Controller may direct, of the number of tons of gold and silver bearing ore, quartz or mineral, and the value thereof, on which taxes have been levied, and the total amount of taxes delinquent thereon. For the services required by this section, the Assessor shall receive no fees or compensation whatever. Sec. 114. On Monday of each week, while the assessment roll of the proceeds of the mines shall be in the hands of the Assessor for collection, the Assessor shall pay over to the County Treasurer, after deducting the per centage as allowed in this Act, all money coming into his hands from taxes on said assessment roll, taking duplicate receipts therefor, one of which he shall file with the County Auditor, who shall credit him and charge the Treasurer therewith. Sec. 115. If any Assessor shall refuse, for the period of five days, to make the payments and settlements with the Treasurer and Auditor of his county, as in this Act specified, he and his sureties shall be held liable to pay the full amount of taxes charged upon the assessment roll for that quarter; and the District or Prosecuting Attorney, of his own volition, or on being instructed to do so by the Controller of State, or the Board of County Commissioners of the county, shall cause suit to be brought against such Assessor and his sureties for the full amount due on the Auditors books, on account of such quarterly assessment; and if such suit is bought, no credit or allowance whatever shall be made to such refusing or neglecting Assessor for the delinquent taxes outstanding. Sec. 116. The Board of County Commissioners of each county shall exact an additional bond from the Assessor in such penal sum (not to exceed twenty thousand dollars) 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 Assessor for taxes on the proceeds of the mines. Sec. 117. The moneys arising from the tax from the proceeds of the mines, as provided in this Act, after paying the expenses of assessing and collecting the same, shall be paid into the county treasury, one half for the benefit of the State, and one half shall go into the general fund of the county. Sec. 118. Every tax levied under the provisions or authority of this Act, on the proceeds of the mines, is hereby made a lien on the mines or mining claims, from which ores, quartz, or minerals, bearing gold and silver, or either, is extracted for reduction, which lien shall attach on the first days of January, April, |
κ1864 Statutes of Nevada, Page 313 (CHAPTER 85)κ
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April, July, and October, of each year, for the quarter year commencing on those days respectively; and shall not be satisfied or removed until the taxes, as provided in this Act, on the proceeds of the mines, are all paid, or the title to said mines or mining claims has absolutely vested in a purchaser, under a sale for the taxes levied on the proceeds of such mines or mining claims. Sec. 119. The Assessors in the several counties of this State shall be allowed to retain to their own use for collecting the tax, as provided in this Act, on the proceeds of the mines, six per centum on the first ten thousand dollars, and but two per cent. on all amounts above that sum, collected and paid over by them; the Assessor and his deputies shall keep a correct account of the number of days they have been actually employed in assessing the proceeds of the mines, as provided in this Act, and shall verify the same under oath before the Clerk of the Board of County Commissioners, or other person authorized to administer oaths, and then present said account to the Board of County Commissioners, who, if satisfied of the correctness of the same, shall allow it, and order payment to be made at the rate of eight dollars per day. The County Auditor shall receive for extending the taxes on the quarterly assessment roll of the proceeds of the mines, an amount not to exceed fifteen cents per folio of one hundred words. No County Treasurer shall be allowed, to his own use, any percentage or compensation from the moneys accruing from the tax on the proceeds of the mines. Sec. 120. The amount allowed and paid out to the Assessor and County Auditor for services under this Act, so far as it relates to the taxation of the proceeds of the mines, shall be apportioned by the Auditor in proportion to the State tax, and charged to the State and county, rateably in said proportion, and a verified statement of the amount allowed by the Board of County Commissioners shall entitle the Controller to credit the County Treasurer with such amounts. Sec. 121. The Auditor shall, within three days after receiving the delinquent list on the assessment of the proceeds of the mines for any quarter year, deliver the same to the District or Prosecuting Attorney. The District or Prosecuting Attorney shall be held responsible on his official bond, given for the faithful performance of his duties in collecting State and county taxes, for any wrong doing in collecting the taxes on the proceeds of the mines. Sec. 122. The District or Prosecuting Attorney of the several counties of this State, are hereby authorized and directed, immediately on receiving the delinquent list from the Auditor, as provided in the preceding section, to commence action in the name of the State of Nevada, against the person, firm, incorporated company or association so delinquent, and against the mines or mining claims from which the gold and silver bearing ores, quartz or minerals were extracted and assessed so delinquent. Such action may be commenced in the county where such assessment is made, before any Justice of the Peace or Court in said county, having jurisdiction thereof, and such jurisdiction shall be determined solely by the amount of delinquent taxes sued for, not regarding the location of the mine or mining claim as to township, nor the residence of the person, firm, incorporated company or association, as to town, township, county or State. |
Compensation of Assessor and Auditor.
Compensation apportioned.
Delinquent list to be delivered to District Attorney.
Duty of District or Prosecuting Attorney. |
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Complaint.
Answer.
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taxes sued for, not regarding the location of the mine or mining claim as to township, nor the residence of the person, firm, incorporated company or association, as to town, township, county or State. Sec. 123. The complaint in said action may be as follows:
The State of Nevada, by C D, District or Prosecuting Attorney of the county of __, complains of A B, and also the following mine or mining claim (describing the mine or mining claim with the same particularity as in actions of ejectment), and for cause of action says: that between the first Monday in ___ (here insert the time in which the Assessor is directed to make the assessment for the quarter for which the taxes are delinquent), in the ___ county of ___, in the State of Nevada. E F, then and there being County Assessor of said county, did duly assess and set down on an assessment roll, for the quarter year commencing the first day of ___, and ending the ___ day of ___, ___ tons of gold and silver bearing ore, quartz, or mineral, extracted from the mine or mining claim designated and described in this complaint; said ore, quartz, or mineral was assessed at ___ dollars per ton, from the sworn (or affirmed) statement furnished by ___, his (or their, as the case may be) agent (or superintendent), to the Assessor (or in case no statement was furnished the Assessor, then the assessed value may be stated from the best source of information within the Assessors reach); that said A B was then and there the owner of said possessory mine or mining claim, and did extract therefrom the gold and silver bearing ore, quartz, or mineral assessed, and upon which the taxes are now delinquent and unpaid. And that said ore, quartz, or mineral was duly assessed to him, and upon it there has been duly levied, by the operation of the law taxing the proceeds of the mines, for the quarter commencing the first day of ___, in the year of our Lord one thousand eight hundred and ___, a State tax of ___ dollars, and a county tax of ___ dollars, amounting in the whole to ___ dollars, all of which was duly assessed and levied against the proceeds of the mines or mining claim as aforesaid. Wherefore, plaintiff prays judgment against said A B for the sum of ___ dollars, and a separate judgment against the possessory mine or mining claim for the sum of ___ dollars, the whole of said tax on the proceeds of the possessory mine or mining claim herein described, per quarter year delinquent; and for such further judgment as to justice belongs, and for all costs subsequent to the assessment of said taxes, and the commencement of this action. C D, District of Prosecuting Attorney, County of ____. Sec. 124. So far as they are applicable, and not otherwise expressly provided in this Act, the answer to the complaint as provided in the preceding section, the means and manner of serving the papers, |
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serving the papers, fees of the District or Prosecuting Attorney and officers serving papers, and in all other matters concerning the collection of delinquent taxes on the proceeds of the mines, the laws for the collection of taxes on real estate and personal property, as provided in this Act, shall apply to the collection of delinquent taxes on the proceeds of the mines. Sec. 125. The several County Treasurers in this State shall settle for and pay over all moneys coming into their hands from the tax on the proceeds of the mines and going to the State, at the same time and in the same manner as is provided by law for settling and paying over the States proportion of moneys arising from the tax on real and personal property or other sources of State revenue.
stamp tax.
Sec. 126. On and after the first Monday of May, in the year of our Lord one thousand eight hundred and sixty-five, there shall be levied, collected, and paid, in gold or silver coin of the United States, or in foreign coin at the valuation fixed by the laws of the United States, for and in respect of the several instruments, matters, and things, mentioned and described in the schedule hereunto annexed, or for and in respect of the vellum, parchment, or paper upon which such instrument, matters or things, or any of them, shall be written or printed by any person or persons, or party, who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several duties or sums of money set down in figures against the same respectively, or otherwise specified or set forth in said schedule. Sec. 127. If any person or persons shall make, sign or issue, or cause to be made, signed or issued any instrument, document or paper of any kind or description whatsoever, without the same being duly stamped for denoting the duty imposed thereon, or without having thereupon an adhesive stamp to denote the said duty, said person or persons shall be guilty of a misdemeanor, and on conviction thereof shall be punished by a fine of not less than fifty dollars or more than two hundred dollars or be confined in the county jail for not less than ten nor more than forty days, or by both such fine and imprisonment; and such instrument, document or paper shall be deemed invalid and of no effect. Sec. 128. It shall not be lawful to file for record, or to record any instrument, document or paper required by law to be stamped, unless the stamp or stamps of the proper amount shall have been affixed; and the recording or filing or any such instrument, upon which the proper stamps as aforesaid shall not have been affixed, shall be utterly void, and shall not be used in evidence. Sec. 129. All official instruments, documents and papers, issued and used by the officers of the State Government, shall be and hereby are exempt from duty. Sec. 130. If any person shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp or die, or any part of any stamp or die, which shall have been provided, made or used in pursuance of this Act, or shall counterfeit, or resemble, |
When Treasurers shall settle.
Duty imposed on paper used for certain purposes.
Penalty for making, etc. instrument without using stamp.
Instrument not to be recorded unless stamped.
Official instruments exempt. Penalty for forging stamps, etc. |
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Stamp to be canceled.
Penalty for making instrument etc., without stamp. |
resemble, or cause or procure to be forged, counterfeited or resembled, the impression, or any part of the impression, of any such stamp or die, as aforesaid, upon any vellum, parchment or paper, or shall stamp, or mark, or cause or procure to be stamped or marked, any vellum, parchment or paper, with any such forged or counterfeited stamp or die, or part of any stamp or die, as aforesaid, with intent to defraud the State of Nevada of any of the duties hereby imposed, or any part thereof; or if any person shall utter, sell, or expose to sale, any vellum, parchment or paper, article or thing, having thereupon the impression of any such counterfeited stamp or die, or any part of any stamp or die, or any such forged, counterfeited or resembled impression, or part of impression, as aforesaid, knowing the same respectively to be forged, counterfeited or resembled; or if any person shall knowingly use any stamp or die which shall have been so provided, made or used, as aforesaid, with intent to defraud the State of Nevada; or if any person shall fraudulently cut, tear or remove, or cause to be cut, torn or removed, the impression of any stamp or die which shall have been provided, made or used, in pursuance of this Act, from any vellum, paper, parchment or things, or any instrument or writing, charged or chargeable with any of the duties hereby imposed; or if any person shall willfully remove, or cause to be removed, the cancelling or defacing marks of any adhesive stamp provided for in this Act, with intent to use the same, or cause to be used the same, the second time; or shall knowingly or willfully sell or buy such washed or restored stamps, or offer the same for sale, or prepare the same with intent for the second use thereof; then, and in every such case, every person so offending, and every person knowingly and willfully aiding, abetting or assisting in committing any such offense as aforesaid, shall be deemed guilty of a felony, and shall, upon conviction thereof, forfeit the said counterfeit stamp and the articles upon which they are placed, and be punished by a fine not exceeding one thousand dollars, or by imprisonment in the State Prison for not more than five years, or by both such fine and imprisonment. Sec. 131. In any and all cases where an adhesive stamp shall be used for denoting any duty imposed by this Act, the person using or affixing the same shall write thereupon the initials of his name, and the date upon which the same shall be attached or used, so that the same shall not be again used. And if any person shall fraudulently make use of any adhesive stamp to denote any duty imposed by this Act, without so effectually canceling and obliterating each stamp, he, she, or they, shall be guilty of a misdemeanor; and on conviction thereof, shall be punished by a fine of not more than fifty nor less than ten dollars, or by imprisonment in the county jail for not more than twenty-five nor less than five days, or by both such fine and imprisonment. Sec. 132. Any person who shall make, sign or issue, or who shall cause to be made, signed or issued, any instrument, document, or paper of any kind or description whatsoever, required by his Act to be stamped, or who shall accept or pay, or cause to be excepted or paid, any bill of exchange, draft, order, or promissory note, |
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or promissory note, for the payment of money, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the duty chargeable thereon, with intent to evade the provisions of this Act, shall be guilty of a misdemeanor; and on conviction thereof, shall be punished by a fine of not less than fifty nor more than two hundred dollars, or by imprisonment in the county jail for not less than ten nor more than one hundred days, or by both such fine and imprisonment. And such instrument, document or paper, bill, draft, order or note, shall be deemed invalid and of no effect; provided, that the title of the land purchased by deed duly stamped shall not be defeated or affected by the want of a proper stamp on anything conveying said lands from any person, from, through, or under whom his grantor holds or claims title. Sec. 133. The acceptor or acceptors of any bill of exchange or order for the payment of any sum of money drawn, or purporting to be drawn in any foreign country or in any other State, but payable in the State of Nevada, shall, before paying or accepting the same, place thereupon a stamp, indicating the duty upon the same, as the law requires, for promissory notes; and no bill of exchange shall be paid or negotiated without such stamps; and if any person or persons shall pay or negotiate, or offer in payment, or receive and take in payment, any such draft or order without the same being duly stamped, he, she or they shall be guilty of a misdemeanor, and on conviction, shall be punished as provided in the preceding section. Sec. 134. No stamp shall be required on State, county or city warrants, or bonds, or any other evidence of State, county or city indebtedness, or on powers of attorney, or on any other paper relating to applications for bounties, arrearages of pay to the volunteers of this State mustered into the service of the United States, or to the receipt thereof from time to time, nor on certificates of the measurement or weight of animals, wood, coal or other articles (except ores), nor on deposit notes to mutual insurance companies for insurance, upon which policies subject to stamp duties have been or are to be issued, nor on any certificate of the record of a deed or other instrument in writing, or of the acknowledgment or proof thereof by an attesting witness, nor to any indorsement of a negotiable instrument, or on any power of attorney accompanying a bond or note when such bond or note shall have affixed thereto the stamp or stamps denoting the duty required. And whenever any bond or note shall be secured by a mortgage, but one stamp shall be required to be placed on such papers; provided, that the stamp duties placed thereon shall be the highest rate required for such instruments, or either of them. Sec. 135. No deed, instrument, document, or paper, required by this Act to be stamped, shall, after the going into effect of this Act, be recorded, filed for record, or admitted in evidence in any court, until a legal stamp or stamps denoting the amount of duty shall have been affixed thereto, and the date when the same is so used and affixed, with his initials, shall have been placed thereon by the person affixing or using the same. And the person desiring to record and use any such deed, instrument, document, writing, or paper, as evidence, his agent or attorney is authorized, |
Proviso.
Acceptor to place stamp on foreign bill.
State, county, or city warrants exempt.
Deed, etc., not to be recorded unless stamped. |
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Controller may decide whether instrument is liable to duty.
Duty of Controller to procure dies, etc. |
torney is authorized, in the presence of the Court or Recorder, respectively, to affix thereon the stamp required; provided, that any power of attorney, conveyance, or document of any kind, made or purporting to be made in a foreign country, or in any other State, to be used in this State, shall pay the same duty as is required by law on similar instruments or documents when made or issued in this State. And the party to whom the same is issued, or by whom it is to be used, shall, before using the same, affix thereon the stamp or stamps indicating the duty required. Sec. 136. It shall be lawful for any person to present the Controller of State any instrument, and require his opinion whether or not the same is chargeable with any duty; and if the said Controller shall be of the opinion that such instrument is not chargeable with any stamp duty, it shall be lawful for him, and he is hereby required, to impress thereon a particular stamp, to be provided for that purpose, with such word or words or device thereon as he shall judge proper, which shall signify and denote that such instrument is not chargeable with any stamp duty. And every such instrument, upon which the said stamp shall be impressed, shall be deemed to be not so chargeable, and shall be received in evidence in all courts of law and equity, notwithstanding any objection made to the same as being chargeable with stamp duty, and not stamped to denote the same. Sec. 137. It is hereby made, and it shall be, the duty of the Controller of State to superintend the making of, and have provided, dies for the printing and preparation of necessary stamps to carry into effect this Act. In the performance of the duties required by this section, said Controller shall use such precaution as may be necessary in order to prevent the duplicating of said dies, and as soon as made shall take possession of and keep them under his personal control. After procuring the said dies he shall cause therewith to be printed the stamps by this Act required, and of the several denominations prescribed in the annexed schedule; he shall, personally or by deputy, superintend the printing thereof, and see that none are printed, uttered nor issued, except such as are taken possession of by him as soon as printed, and as soon as the number ordered printed by him shall have been printed, he shall immediately take possession of the dies, and shall deposit them with the Secretary of State, taking his receipt therefor; they shall then remain in the custody of the Secretary of State until it becomes necessary to have more stamps printed, when the said Controller shall withdraw and receipt for them, use and return them again as above provided. For any illegal or improper use of said dies, or any use of them except in this Act provided, while in the custody of the Controller or Secretary of State, which shall result in any damage or injury to the State of Nevada, or to any individual, the said Controller or Secretary of State, as the case may be, shall be liable in action or actions upon his official bond or bonds. The Controller shall have printed, at each time of procuring stamps, as many as he shall estimate will be needed for one year. The sum of three thousand dollars, or so much thereof as may be necessary for that purpose, is hereby appropriated out of any moneys in the general fund, not otherwise specially appropriated to carry into effect this Act, in procuring dies, stamps, etc. |
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priated out of any moneys in the general fund, not otherwise specially appropriated to carry into effect this Act, in procuring dies, stamps, etc. The State Controller, upon said accounts for dies, stamps, etc., being allowed by the Board of State Examiners, shall draw his warrant on the State Treasurer for the amount thereof, and the Treasurer shall pay the same out of said fund. Sec. 138. As soon as procured by him, the Controller shall deposit the stamps required by this Act with the State Treasurer, taking his receipt therefor, and shall charge him with the amount thereof. The State Treasurer shall furnish said stamps in amount and denomination to any person or persons desiring to purchase the same on payment therefor, and shall also furnish to the County Treasurer of the different counties of the State, as called upon by them, taking receipts therefor, and charging such County Treasurers therewith. The County Treasurers shall each settle with the State Treasurer in full for all stamps had by them from him, whenever and at the same time that they settle with him in relation to other State revenues received by them from sales of stamps, and shall pay over to him all moneys received by them, except percentages upon sales provided in this Act, and shall return all stamps in their hands then unsold, and shall take his receipt therefor in duplicate, and shall deposit one with the Controller of State, who shall credit the State Treasurer with the amount thereof. The State Treasurer shall also credit the County Treasurer with the amount of money so paid in, the per centage allowed, and the unsold stamps returned. The State Treasurer may at any time require any County Treasurer to forward to him, at the expense of the State, and by such mode of conveyance as he shall designate, all moneys in his hands arising from the sale of stamps furnished by the State Treasurer. Sec. 139. The several County Treasurers and the State Treasurer shall sell the stamps required by this Act, to all persons who apply therefor. On any sale of stamps made at any one time by said County or State Treasurer of fifty dollars, and not exceeding one hundred dollars, the purchaser shall be allowed a commission of five per cent.; on any sale of one hundred dollars, and not exceeding five hundred dollars, a commission of eight per cent.; and on any sale at any one time of any amount over five hundred dollars, a commission of ten per centum. When any sale is made by said County or State Treasurer on which the commission to the purchaser is allowed, he shall take a receipt from the purchaser, showing the amount and value of said stamps, and the amount of money paid for the same, which receipt shall be presented, on final settlement, to the State Treasurer, who shall give credit for the full amount of such receipt, specifying the amount of per centage allowed to the County Treasurer presenting said receipts. The County Treasurers shall be allowed, to their own use, a commission of three per centum on the amount of all moneys received by them from sale of stamps under the foregoing provisions of this Act. All moneys arising from the sale of stamps under the provisions of this Act, after paying the commission allowed herein, shall be placed in the General Fund of the State. |
Controller to deposit stamps with State Treasurer, etc.
Duty of County Treasurers. |
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Stamp Duties.
Affidavits.
Acknowledgments. Agreement.
gnment.
Bank checks
Bills of exchange.
Bonds.
Certificates. |
schedule-stamp duty.
Affidavits, five cents. Affidavits in legal proceedings, exempt. Acknowledgments of deeds, exempt. Agreement or appraisement, for each piece of paper on which the same is written, five cents. Assignment or transfer of mortgage, lease or policy of insurance, the same duty as the original instrument. Bank checks, drafts or orders at sight or on demand, made and made payable in the State, exempt. Bills of exchange drawn in, but payable out, of the State of Nevada or the United States; each bill, or set of three or more, must be stamped; for every bill of each set, when the sum made payable does not exceed one hundred dollars, or the equivalent thereof in foreign currency in which such bill may be expressed, according to the standard value fixed by the United States, two cents. For every additional hundred dollars, or fractional part thereof in excess of one hundred dollars, two cents; drawn in but payable out of the United States (if drawn singly or in duplicates) pay the same duty as inland bills of exchange. The acceptor or acceptors, payee or payees of any bill of exchange, or order, for the payment of any sum of money drawn out, or purporting to be drawn out of this State, but payable in this State, must, before paying or accepting the same, place thereon a stamp indicating the duty. Bills of exchange (inland), draft or note payable otherwise than at sight or on demand, and any promissory note whether payable on demand or any time designated (except checks made, and intended to be, and which shall be forthwith presented for payment) for a sum not exceeding one hundred dollars, five cents. For every additional one hundred dollars or fractional part thereof, five cents. (The warrant of attorney to confess judgment on a note or bond is exempt from stamp duty if the note or bond is properly stamped.) Bills of sale of personal property, five cents. Bond, personal, for the payment of money, the same as mortgage. Bond, official, one dollar. Bond for indemnifying any person for the payment of any sum of money, when the money ultimately recoverable thereon is one thousand dollars or less, fifty cents. Bond, when the money recoverable exceeds one thousand dollars, for every additional thousand or fractional part thereof, fifty cents. Bonds, railroad and other corporation bonds and scrip are subject to stamp duty, same as mortgage. Bonds of any description, other than such as are required in legal proceedings, and such as are not otherwise charged in the schedule, twenty-five cents. Certificates of deposit, sum not exceeding one hundred dollars, two cents. |
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Certificates of deposit, sum exceeding one hundred dollars, two cents on each one hundred dollars or fractional part thereof. Certificates of stock in incorporated companies, twenty five cents. Certificates, general, five cents. Certificates of record on the instrument recorded or entered upon book, exempt. Certificates of weight-animals, coal, wood or other articles (except ores), exempt. The certificates of a qualification or official character of a Justice of the Peace, Commissioner of Deeds, or Notary Public, or other officer, five cents. Certificates of search of records, five cents. Certificates that certain papers are on file, five cents. Certificates that certain papers cannot be found, five cents. Certificates of redemption of land sold for taxes, five cents. Certificates of birth, marriage or death, exempt. Certificates of qualification of school teachers, five cents. Certificates of profit in an incorporated company for a sum not less than ten dollars, and not exceeding fifty dollars, ten cents. Exceeding fifty, and not exceeding one thousand, twenty-five cents. Exceeding one thousand, and for every additional one thousand, or fractional part thereof, twenty-five cents. Certificates of transcript of judgments, or satisfaction of judgments, and of any paper or papers recorded or on file, five cents. (N. B.-As a general rule, every certificate which has, or may have, a legal value in any court of law or equity, will require a stamp duty of five cents). Check, draft or order for the payment of any sum of money exceeding one hundred dollars, drawn upon any person other than a bank, banker or trust company, at sight or on demand, two cents. Contract, same as agreement. Contract-Brokers, ten cents. Conveyance, deed, instrument or writing, whereby lands, tenements or other realty sold, shall be conveyed, the actual consideration of which does not exceed five hundred dollars, fifty cents. Exceeding five hundred dollars, and not exceeding one thousand dollars, one dollar. For every additional five hundred, or fractional part thereof, in excess of one thousand dollars, fifty cents. Endorsements of a negotiable instrument, exempt. Insurance-(Fire)-Where the consideration paid for the insurance in cash premium notes does not exceed ten dollars, ten cents. Exceeding ten dollars, and not exceeding fifty, twenty-five cents. Exceeding fifty dollars, fifty cents. Insurance-(Life)-When the amount insured does not exceed one thousand dollars, twenty five cents. |
Check, draft or order.
Contract.
Conveyances.
Endorsements. Insurance. |
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Lease.
Mortgage.
Pawners check.
Powers of Attorney.
Probate of wills.
Bonds, executors.
Appointment. Protest. Deposit.
Quit claim deed.
Receipt.
Satisfaction.
Trust deed.
Warehouse receipts. |
Exceeding one thousand, and not exceeding five thousand dollars, fifty cents. Exceeding five thousand, one dollar. Insurance limited to injury to persons while traveling, exempt. Lease of lands or tenements, when rent does not exceed three hundred dollars per month, fifty cents. Lease exceeding three hundred dollars, for each additional two hundred dollars, or fractional part thereof, in excess of three hundred dollars, fifty cents. Mortgage, trust deed, bill of sale or personal bond for the payment of money, exceeding one hundred, and not exceeding five hundred dollars, fifty cents. Exceeding five hundred, for every additional five hundred, or fractional part thereof, in excess of five hundred, fifty cents. Pawners checks, five cents. Powers of attorney, or other written authority to sell or transfer stock, or collect dividends thereon, twenty-five cents. Powers of attorney to vote at election of incorporated company, ten cents. Powers of attorney to receive or collect rents, twenty-five cents. Powers of attorney to sell, or convey, or rent, or lease real estate, one dollar. Powers of attorney for any other purpose, fifty cents. Probate of wills, or letters of administration, where the value of both real and personal estate does not exceed two thousand dollars, one dollar. For every additional one thousand dollars, or fractional part thereof, in excess of two thousand dollars, fifty cents. Bonds of executors, administrators, guardian and trustees, are each subject to a stamp duty of one dollar. Certificate of appointment, five cents. Protest upon bill, note, check or draft, twenty-five cents. Deposit note with insurance companies, where policy is subject to duty, exempt. Renewal of, subject to the same duty as other promissory notes. Quit claim deed to be stamped as a conveyance, except when given as a release of a mortgage, by the mortgagee or his assignee or assignors to the mortgagor, or successor in interest, in which case it is exempt. Receipt for the payment of money, where the amount exceeds twenty dollars, or for the delivery of personal property, exempt. For the satisfaction of any mortgage or judgment or decree of any court, exempt. Sheriffs returns on writs or other process, exempt. Trust deed, made to secure a debt, to be stamped as a mortgage. Trust deed, conveying estate to uses, to be stamped as a conveyance. Warehouse receipts for any goods, wares or merchandise not otherwise provided for, deposited or stored in any public or private warehouse not exceeding five hundred dollars in value, ten cents. |
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private warehouse not exceeding five hundred dollars in value, ten cents. Exceeding five hundred dollars and not exceeding one thousand dollars, twenty cents. Exceeding one thousand dollars, for every additional one thousand dollars or fractional part thereof in excess of one thousand dollars, ten cents. For any goods, etc., not otherwise provided for, stored or deposited in any public or private warehouse, twenty-five cents.
writs and legal documents.
Summons issued from any court of record, or from any Justice of the Peace court, fifty cents. When voluntary appearance is made, the complaint or account filed with the Justice, shall be stamped the same as summons. Upon every confession of judgment or cognovit, except in cases where the tax for a summons or upon the account has been paid, fifty cents. Notice of appeal from a court of inferior jurisdiction to a higher court of record, fifty cents. Writs and other process in any criminal case, exempt. All papers in tax suits, exempt. Official documents, instruments and papers issued or used by officers of the State, exempt. Sec. 140. The present incumbents of office of Tax Collector in the several counties of this State, shall, during their term of office, receive and receipt for all taxes on real and personal property, except the taxes on personal property assessed to persons, firms, corporations or companies, who do not own real estate within the county, which shall be collected by the County Assessor, as provided in section twenty-five of this Act; the said Tax Collectors shall also, during their terms, collect the passenger tax, and all license taxes, and shall receive therefor the same fees and per centages as are allowed by this Act to the Sheriff for those services, and in all matters relating to those taxes they shall be governed by, and be held liable under the provisions of this Act. They shall receive the tax list, or assessment roll of real and personal property when made out by the Auditor of their respective counties, and receipt for the amount of the taxes due on the same; they shall pay over all moneys collected or received by them on account of taxes, less their per centage, to the County Treasurer, on the first Monday in each month, or oftener if so directed by order of the Board of County Commissioners, taking duplicate receipts therefor, one of which they shall immediately file with the County Auditor. They shall be held liable under the provisions of this Act, and shall perform all other duties in regard to the collecting or receiving of taxes on real and personal property at the same time and in the same manner as is required in this Act, of the ex officio Tax Receiver, so far as such provisions are applicable They shall serve all papers in tax suits, and shall sell property at tax sales under execution, and for these services shall receive such mileage and fees as are allowed by law to other officers in civil cases, to be collected, however, from the defendant only. |
Summons.
Notice of appeal.
Writs, etc.
Tax collector, duty of present incumbents. |
κ1864 Statutes of Nevada, Page 324 (CHAPTER 85)κ
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Act to take effect.
Compensation of County Treasurer.
Repeal. |
mileage and fees as are allowed by law to other officers in civil cases, to be collected, however, from the defendant only. On collections of taxes on real and personal property, the said Collectors shall be entitled to receive and retain the following per centages, to wit: On the first ten thousand dollars, six per cent.; on the second ten thousand dollars, four per cent.; on the next thirty thousand dollars, three per cent., and on all amounts over fifty thousand dollars, but two per cent. Otherwise than as provided in this section, this Act shall go into full force and effect from and after its passage; and on the first day of January, in the year of our Lord, one thousand eight hundred and sixty-seven, the office of Tax Collector in the several counties of this State shall be, and is hereby abolished. Sec. 141. The present incumbents of the office of County Treasurer in the several counties of this State shall receive the same salary, in the same manner, and out of the same fund as provided in section eighty-three of this Act, for the compensation of the Treasurer and ex officio Tax Receiver, and in no case, except as in this Act provided, shall they receive any fee or percentage to their own use. Sec. 142. All Acts and parts of Acts of the Legislative Assembly of the Territory of Nevada, relating to revenue, are hereby repealed. |
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Appropriation.
Controller required to draw warrants.
Treasurer required to pay warrants. |
Chap. LXXXVI.An Act to provide for the payment of the attaches of the late Constitutional Convention.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. An appropriation of three thousand dollars or so much as may be necessary, is hereby made out of any moneys in the State Treasury, not otherwise appropriated, to pay the attaches of the late Constitutional Convention held in July, one thousand eight hundred and sixty-four. Sec. 2. The State Controller is hereby authorized and required to draw his warrants on the State Treasury, in favor of all persons holding certificates of the Board of State Examiners, for claims against the State, incurred by the Constitutional Convention. Sec. 3. The State Treasurer is hereby authorized and required to pay the said warrants of the Controller, out of any moneys in the General Fund, not otherwise appropriated. |
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κ1864 Statutes of Nevada, Page 325κ
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Chap. LXXXVII.An Act to amend an Act entitled An Act to provide for the payment of the outstanding indebtedness of Virginia, Storey County, approved January twenty-seven, one thousand eight hundred and sixty-five.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Section seven of the Act of which this Act [is amendatory] is hereby amended so as to read as follows: Section Seven. The provisions of this Act shall not apply to the claims or demands against the city of Virginia, hereinafter specified in this section; but the Treasurer of said city is hereby authorized and directed to set apart out of the first moneys now in or hereafter coming into said City Treasury, the sum of thirteen thousand dollars (or so much thereof as may be necessary) as a special fund, and out of said fund to pay, in the order of its accruing, the following described indebtedness outstanding against said city, viz: For cash advanced July twenty-second, one thousand eight hundred and sixty-four, by R. E. Arick, for special police service, three hundred dollars. For material furnished said city, by George Shaw, August twenty-second, one thousand eight hundred and sixty-four, three hundred and four dollars. On special orders drawn in favor of George F. Jones, October seventh and seventeenth, one thousand eight hundred and sixty-four, two thousand dollars. On balance due George F. Jones, for cash advanced the city, June second, one thousand eight hundred and sixty-four, to pay the city police force, six thousand dollars, together with interest thereon as per note. For cash advanced the city, October 19th, 1864, by A. R. Coryell, two hundred dollars. On special order for cash advanced the city, November nineteenth, one thousand eight hundred and sixty-four, three hundred and seven dollars, and five hundred dollars due Thomas Parker. For cash advanced the city, July fourteenth, one thousand eight hundred and sixty-three, by F. W. Earl, two thousand dollars, together with the balance of interest due thereon as per note; including interest warrants for five hundred and sixty dollars. The amount of money above specified shall be paid out of said special fund, together with all interest legally due thereon, (if any,) to the persons above mentioned, their assigns, legal representatives, or any other person owning the same at the time of the passage of this Act; provided, that all the evidences of indebtedness held therefor, together with all all warrants or other legal evidences of indebtedness, held as collateral security for the payment of the same, shall be surrendered to the City Treasurer at the time of the payment thereof; provided, that if any moneys have, prior to the passage of this Act, been set apart under the provisions of the Act of which this Act is amendatory, said amount of moneys shall be deducted from the amount herein authorized to be set apart for the purpose of paying the indebtedness herein specified. |
Provisions not to apply to certain claims.
Special fund set apart.
Money, how paid out. |
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κ1864 Statutes of Nevada, Page 326κ
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Treasurer authorized to employ a clerk. Compensation. |
Chap. LXXXVIII.An Act to authorize the State Treasurer to employ a Clerk, and fixing his compensation.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The State Treasurer is hereby authorized to employ a clerk, whose compensation shall be one hundred and fifty dollars per month, payable monthly. Sec. 2. The Controller of State shall, at the end of each month, draw his warrant upon the State treasury in favor of such clerk for the amount of his compensation then due, and the State Treasurer shall pay the same out of any moneys in the State treasury not otherwise specially appropriated. |
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Act repealed.
Controller required to draw warrant. |
Chap. LXXXIX.An Act to repeal an Act to incorporate the Washoe Agricultural, Mining and Mechanical Society, approved December nineteenth, one thousand eight hundred and sixty-two, and an Act amendatory thereof, approved February twentieth, one thousand eight hundred and sixty four.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. An Act entitled An Act to incorporate the Washoe Agricultural, Mining and Mechanical Society, approved December nineteenth, one thousand eight hundred and sixty-two, and an Act entitled An Act amendatory of and supplementary to an Act to incorporate the Washoe Agricultural, Mining and Mechanical Society, approved February twentieth, one thousand eight hundred and sixty-four, are hereby repealed. Sec. 2. The State Controller is hereby authorized and required to draw his warrant upon the general fund, in favor of H. F. Rice, for the sum for which are hypothecated Territorial warrants, numbered respectively, 763, 764, 765, and 766, (which warrants are each for the sum of five hundred dollars ($500), not exceeding four hundred and fifty dollars ($450), and thereupon the said Territorial warrants shall be delivered to the Treasurer of the State, and canceled. |
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κ1864 Statutes of Nevada, Page 327κ
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Chap. XC.An Act to provide for the payment of the outstanding indebtedness of Humboldt County.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. From and after the passage of this Act, it shall not be lawful for the Treasurer of Humboldt County to pay any warrant drawn on the treasury of said county prior to this passage of this Act, except in the manner as hereinafter provided. Sec. 2. The Board of County Commissioners of said county, are hereby authorized and directed, from and after the passage of this Act, to create in the county treasury of said county a fund, to be known as the Redemption Fund of said county. As soon after the passage of this Act as is practicable, they shall cause to be transferred into said Redemption Fund thirty-three and one third per cent. of all county revenue in the county treasury of said county, at the time of the taking effect of this Act, and the County Treasurer of said county is hereby expressly prohibited from paying out any portion of said thirty-three and one third per cent. of said revenue from said treasury, until the said orders of transference, to be made by said Board of County Commissioners as hereinbefore provided for, is duly certified to such Treasurer; and they shall cause twenty-five (25) per cent. of all county revenues, paid into the treasury of said county at any time after the passage of this Act, to be placed in said redemption fund as soon as paid into said treasury. The moneys placed in the redemption fund created by this Act, shall be disbursed as hereinafter provided. Sec. 3. Whenever at any time there shall be paid into said redemption fund the sum of five hundred dollars, or more, it shall be the duty of the County Treasurer of said county, to give fifteen days notice, by publication in some newspaper published at the county seat of said county, that sealed proposals, directed to him, will be received for the surrender of county warrants issued prior to the passage, or under the provisions, of this Act, and that said proposals will be received by him until the next regular meeting of the Board of County Commissioners thereafter. Sec. 4. On the first day of such regular meeting of said Board of County Commissioners, they, together with the County Auditor and County Treasurer, shall attend at the office of the latter, and then and there open all sealed proposals, and accept the lowest bids for the surrender of county warrants specified in the preceding section; provided, that no bid for more than par value shall be accepted by them, nor any bid unless accompanied by the warrant or warrants proposed to be surrendered. Sec. 5. When any bids are accepted, the County Auditor and County Treasurer shall each take a description of the warrants to be redeemed, specifying the amount to be paid for each warrant, the date, number, and amount thereof, and make a record thereof in their respective offices; and thereupon the Board of County Commissioners shall, |
Treasurer prohibited from paying warrants.
Redemption fund created
Revenue to be transferred.
Disbursed.
Duty of Treasurer.
Proposals for surrender of warrants.
Proposals opened.
Accept the lowest bid.
Accepted bids. |
κ1864 Statutes of Nevada, Page 328 (CHAPTER 90)κ
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Warrants to be canceled.
Vouchers.
Lowest bid.
Treasurer to return warrants.
Separate account.
Warrants drawn and purchasable out of Redemption Fund.
Repeal. |
Board of County Commissioners shall, by order, direct the County Treasurer to purchase the warrants designated in the accepted bid or bids, and pay for the same out of the redemption fund aforesaid, and all warrants so redeemed shall be canceled by the County Treasurer, by writing across the face thereof, in red ink, purchased and redeemed, adding thereto the time when and the amount paid therefor, and signing the same officially. The order of the Board of County Commissioners aforesaid, together with the record made by the County Auditor as herein required, shall be sufficient vouchers for the County Treasurer in the settlement of his accounts. The bids specified in this Act being equal, preference shall be given to the smallest amount. That shall be deemed the lowest bid which offers the largest amount of warrants, at par value, for the lowest sum of money. The bids and amount of warrants being equal, taking into consideration both principal and interest, each shall be accepted, pro rata, as nearly as possible. The County Treasurer shall return all unaccepted bids, together with the warrants therein contained, to the owners, on demand. The County Treasurer shall keep a separate account, under the heading of Redemption Fund, of all moneys received into said fund, and of all moneys paid out of said fund, and to whom paid. He shall, also, on the register of county warrants kept by him, write opposite each warrant redeemed under the provisions of this Act the word purchased, and shall state the amount paid therefor. Sec. 6. When any claim against said county, which accrued prior to this Act, is allowed by the Board of County Commissioners of said county, after the passage of this Act, the same shall be allowed as purchasable out of the redemption fund of said county, and all warrants drawn for the payment of the same shall be drawn upon and purchasable out of said redemption fund, in the same manner provided by this Act for the purchase of other county warrants with moneys of said county in said redemption fund. Sec. 7. All Acts, and parts of Acts, in conflict with the provisions of this Act, are hereby repealed. |
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Commissioners authorized to levy tax.
To prescribe boundaries. |
Chap. XCI.An Act to create a Fire Department Fund.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The County Commissioners of the various counties of the State of Nevada, are hereby empowered to levy and collect a tax not exceeding one fourth of one per cent upon the assessed value or property within any unincorporated town, for the benefit of the Fire Department in such town. Sec. 2. The County Commissioners shall prescribe the boundaries within which such tax shall be collected; provided, that such boundaries shall not extend beyond the limits of such unincorporated town, village or city. |
κ1864 Statutes of Nevada, Page 329 (CHAPTER 91)κ
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such boundaries shall not extend beyond the limits of such unincorporated town, village or city. Sec. 3. Said tax shall be assessed in the same manner, and subject to the provisions of the general laws for the assessment and collection of taxes; and collected at the same time and by the same officers who assess and collect the State and county taxes, and shall be paid over to the County Treasurer. Sec. 4. The County Treasurer shall keep said moneys in a separate fund, to be denominated the Fire Department Fund. Sec. 5. No money shall be paid out of the Fire Department Fund, except by order of the County Commissioners. Sec. 6. The County Commissioners shall use the Fire Department Fund to aid in sustaining the fire companies within the boundaries of the town, as prescribed by the County Commissioners. Sec. 7. No debt is authorized by this Act to be made; and any warrant drawn on the Fire Department Fund, when there is not sufficient money in the Treasury to pay the whole amount of said warrant, shall be void. Sec. 8. This Act is intended to provide for the payment of such liabilities provided for by this Act, as may accrue after its passage, and may be audited and allowed by the County Commissioners, and incurred in maintaining fire companies in any unincorporated town, city or village, desiring to avail itself of the benefits of this law, and not for the payment of any liabilities accruing before the passage of this Act. |
Manner of assessing and collecting tax.
Fire Department fund.
How fund shall be used.
Warrant not to be drawn, when.
When Act intended to provide. |
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Chap. XCII.An Act authorizing the construction of a Railroad from Virginia City to Carson River.
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. J. W. Woodruff, C. B. Land, L. U. Colbath, Joseph French, N. P. Sheldon, George F. Jones, S. Bishop, F. A. Bee, J. E. W. Clark and J. C. Corey, and their associates and assigns, are hereby granted the right to lay out and construct, maintain and operate, a single or double track railroad in this State, beginning at or near the Comstock Ledge, in the northern part of Virginia City, and to run thence, by the most practicable route, to Gold Hill; thence down Gold Hill Canon, in a southerly direction, to Silver City; thence, by the most practicable route, to the Carson River, at or near the town of Dayton. Sec. 2. The persons hereinbefore mentioned, and their assigns, shall have the right and privilege aforesaid of operating and maintaining the said railroad for the period of fifty years from and after the passage of this Act. Sec. 3. Said persons, and their assigns shall, with four months from the passage of this Act, cause to be made the necessary preliminary surveys, and also a location survey, fixing, as near as may be, the exact location of the route of said road, |
Franchise.
Route.
Period of existence.
Conditions. |
κ1864 Statutes of Nevada, Page 330 (CHAPTER 92)κ
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Powers and privileges.
Right of way. |
road, a description of which shall be at said time filed in the office of the Secretary of State, and shall, within two years, complete the entire road between said points, and place the rolling stock upon the same, and have the same in all respects ready for the transportation of freight and passengers from Virginia City to Carson River, and intermediate points. In the event of said persons complying with the conditions above named, and not otherwise, they and their successors and assigns, shall have the privilege of maintaining and operating a railroad between said points for the named period of fifty years. Sec. 4. Said persons are hereby authorized to cross, intersect, join, and unite their railroad with any other railroad heretofore or to be hereafter constructed, at any point upon its route, and upon the ground of such other railroad company, with the necessary turnouts, sidings, switches, and other conveniences, in furtherance of the objects of such connections; also, to construct their said railroad along or upon any streams of water, street, road, or highway, or across any railway, canal, ditch, or flume, which the route of the same shall intersect, cross, or run along in such manner as to afford security to life and property. Said persons are further empowered to take, transport, and convey persons and property, or freight, on their said railroad, by the force and power of steam, of animals, or other power, or by any combinations of the same; also, to collect and receive a uniform rate of tolls and compensation therefor; also, to regulate the time and manner in which passengers and property shall be transported over or upon the said road, and the tolls and compensation to be paid therefore; and to make all needful and proper rules and regulations for the management of their business, the working of their road, and the regulation and speed of the locomotives, trains, and other machinery connected with the same. Sec. 5. The persons hereinbefore mentioned, and their assigns. shall have the right of way one hundred (100) feet in width, upon or over lands in this State, upon which to survey and build, and lay down their said railroad; also, shall have sufficient space or room upon such lands for turnouts, sites for buildings, conduits, and tanks; also, sites for machine and other shops, depots, and storehouses, and such lateral tracts as may be required for the same; and the said persons shall have the right to enter upon all such lands, and to take and hold the same, and remove all obstructions therefrom whenever it may become necessary for them so to do, after making or securing compensation therefor as hereinafter provided; also, to enter upon any land adjoining said railroad, or near the same, and obtain therefrom gravel, stone, timber, and other materials, such as may be necessary for the construction of said road, whenever the same, or any lands, or water, or timber, may be required by said persons for their use in the construction as aforesaid of their road, and the same shall belong to individuals or companies, and shall not be donated or granted to said persons. The compensation to be paid therefor shall be determined as follows: Said person shall apply to the District Judge in the county in which such land, water, or timber is situated, for the appointment of three Commissioners, whose duty it shall be, as soon as practicable after they shall have been appointed, to proceed to assess the damages which may be sustained by the several owners of the land through which said [road] is located. |
κ1864 Statutes of Nevada, Page 331 (CHAPTER 92)κ
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soon as practicable after they shall have been appointed, to proceed to assess the damages which may be sustained by the several owners of the land through which said [road] is located. The said persons shall give thirty days notice of their application for the appraisement by such Commissioners in one or more newspapers, published in each of the counties through which said road may run; and when no newspaper is published in any of said counties, the said notice shall be posted the same length of time in three public places in said county, and the said Commissioners shall cause ten (10) days notice to be given of their meeting to make such appraisement of damages, sustained by persons through whose lands such road shall pass, by publication or otherwise, to the owner or owners thereof, and if said owner or owners of the same shall be a minor or insane person, such notice shall be given to their guardian or guardians. Either feeling aggrieved by the decision of said Commissioners may appeal to the District Court of the district in which said land may be situated, and said appeal shall be tried in the same manner as if commenced therein; provided, said persons shall not in any way be delayed in the construction of said road by such appeal, but may proceed without detention or delay with such construction, upon paying into the office of the Clerk of said Court the amount of money awarded to the owner or owners of said land, and filing a bond with the said Clerk to said owner or owners, binding them to pay such sum of money as may be finally awarded against them. Sec. 6. Whenever the individuals named in section one of this Act, or a majority of them, shall form themselves into an incorporation under any general incorporation law of this State, all the rights, privileges and franchises hereby conferred upon said individuals, shall pertain and belong to said corporation, upon the same conditions herein imposed upon said individuals. __
This is to certify, that Assembly Bill No. 214, an Act authorizing the construction of a railroad from Virginia City to Carson River, has this day passed the Assembly, notwithstanding the objections of the Governor, with the following vote: Ayes, twenty-eight (28); Noes, none (0). C. W. TOZER, Speaker of the Assembly. U. E. Allen, Clerk of the Assembly. __
This is to certify, that Assembly Bill No. 214, an Act authorizing the construction of a railroad from Virginia City to Carson River, has this day passed the Senate, notwithstanding the objections of the Governor, with the following vote: Ayes, twelve (12); noes, two (2). J. S. CROSMAN, President of the Senate. L. B. Moore, Secretary of the Senate. |
Privileges, when incorporated |
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κ1864 Statutes of Nevada, Page 332κ
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Additional tax authorized.
Levying and collecting.
Redemption fund created
Money paid on order of Trustees.
Sealed proposals.
Opening of proposals.
Lowest bid to be accepted. |
Chap. XCIII.An Act to provide for the payment of the outstanding indebtedness of the Town of Gold Hill, Storey County.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. For the purposes hereinafter mentioned, the Board of Trustees of that incorporate body known as The Inhabitants of the Town of Gold Hill, are hereby empowered and authorized to levy and collect during the year of our Lord eighteen hundred and sixty-five (1865), upon all the property within said town, made taxable by the laws of the State of Nevada, a further and additional tax than is provided in the charter of said town, of fifty (50) cents upon the one hundred dollars. Sec. 2. The time and manner of levying and collecting said additional tax shall be as provided by ordinance of said Board. Sec. 3. The revenue arising from said special or additional tax, shall be set aside as a redemption fund, and the said Board of Trustees are hereby empowered and required to set apart fifty per cent of all other moneys now in, or hereafter to come into, the treasury of said town (until all the outstanding indebtedness of said town shall be paid), which fifty per cent. shall become a part of said redemption fund, and shall be used exclusively for the payment of the outstanding indebtedness of said town, in the manner hereinafter provided. The remaining fifty per cent. may be set apart and used for the payment of the current expenses of said town. Sec. 4. No money shall be paid out of the said redemption fund except by order of said Board of Trustees, and in the manner by them directed. And it shall be lawful for the said Board of Trustees, from time to time, whenever there shall be a sufficient sum in said redemption fund, to give notice by publication in some newspaper in said county of Storey, that sealed proposals, directed to the President of said Board, will be received for the surrender of town warrants, bonds, or other legal evidences of indebtedness of said town or corporate body, known as The Inhabitants of the town of Gold Hill; and that such sealed proposals will be received until a day in said notice stated. Sec. 5. After the expiration of the time named in said notice, at a meeting of said Board of Trustees, such sealed proposals shall be opened, and said Board shall accept the lowest bids for the surrender of said warrants, bonds or other legal evidences of indebtedness, specified in the preceding section. No bid for more than par value shall be so accepted. When any bids are accepted the Clerk of the Board shall take a description of the warrants, bonds or other legal evidences of indebtedness to be redeemed, specifying the amount to be paid for each of the same, the date, number and amount thereof, and make a record thereof in the journals of said Board; and such warrants, bonds or other legal evidences of indebtedness, shall be ordered paid, and the same shall be canceled by writing in red ink across the face of the same the words, Purchased and Redeemed, adding date of redemption, and the sum paid for the same; and the said sum shall be paid out of the said redemption fund. |
κ1864 Statutes of Nevada, Page 333 (CHAPTER 93)κ
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face of the same the words, Purchased and Redeemed, adding date of redemption, and the sum paid for the same; and the said sum shall be paid out of the said redemption fund. The bids specified in this Act being equal, preference shall be given to the smallest amount. That shall be deemed the lowest bid which offers the largest amount of warrants, bonds or other legal evidences of indebtedness, in par value, for the smallest amount of money. The bids and amounts of warrants, bonds or other legal evidences of indebtedness, being equal, taking into consideration both principal and interest, and such other equities as may exist in the premises, each shall be accepted, pro rata, as nearly as possible. Sec. 6. All legal claims or demands whatsoever, such as bonds, warrants, interest coupons, and other legal evidences of indebtedness of said corporate body, existing or outstanding at the time of the passage of this Act, may be purchasable as herein provided, from the redemption fund of said town. |
Equal bids.
Preference given to smallest amount.
Outstanding indebtedness purchasable. |
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Chap. XCIV.An Act to regulate Fees and Compensation for official and other services in the State of Nevada.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The several officers and persons named in this Act may demand and receive for their services rendered in discharging the duties imposed upon them by law, the fees and compensation hereinafter specified:
clerk of the supreme court.
Sec. 2. The fees of the Clerk of the Supreme Court shall be as follows: For entering any motion, rule or order, two dollars; For filing each transcript of a record from an inferior Court, four dollars; For entering judgment, for the first folio, two dollars; for each subsequent folio, one dollar; For each certificate given at request, and under seal, two dollars; For copy of recorded opinion of Court, or other papers, for each folio, thirty cents; For entering each cause on calendar, and making copy for the bar, one dollar; For every remittitur, or mandate, for each folio, thirty cents; For searching records or files in his office, one dollar for each terms proceedings; but no charge shall be made to suitors or their attorneys; For filing each paper, fifty cents; |
Fees and compensation of officers.
Clerk of Supreme Court. |
κ1864 Statutes of Nevada, Page 334 (CHAPTER 94)κ
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County Clerks. |
For certificate of admission as attorney or counselor, and sealing the same, ten dollars; For administering each oath or affirmation, fifty cents; For taking and writing any acknowledgment, one dollar (including seal), for the first signature, and fifty cents for each additional signature; For recording opinions of the Court, thirty cents per folio; For issuing any process of Court, including seal, two dollars; For each certificate of declaration to become a citizen of the United States, and for making a record thereof, five dollars; For each certificate of citizenship, taking proofs in regard thereto, and making a record thereof, ten dollars.
county clerks.
Sec. 3. The County Clerks of the several counties in this State shall be entitled to fees as follows: For entering each suit on the Clerks register of actions, and making the necessary entry therein during the trial, one dollar; For filing each paper, twenty-five cents; For issuing summons, one dollar; For entering every appearance, seventy-five cents; For entering return of every writ or process, seventy-five cents; For issuing subpoena, for each witness, fifty cents; For entering each cause on the calendar, and making a copy thereof for each term of the District Court, one dollar; For entering every motion, exception, rule, order, or default, fifty cents; For entering every discontinuance, dismissal or non-suit, fifty cents; For calling and swearing every jury, one dollar; For administering every oath or affirmation, twenty-five cents; For receiving and entering each verdict of a jury, seventy-five cents; For entering every final judgment, for the first folio, one dollar, and for each subsequent folio, thirty cents; For filing judgment roll, fifty cents; For docketing judgment against each judgment debtor, fifty cents; For issuing execution, one dollar; For entering satisfaction of judgment, for each debtor, fifty cents; For entering every notice of appeal, fifty cents; For copying any proceeding, record, or paper, for each folio, thirty cents; For receiving and entering every remittitur from the Supreme Court, and accompanying papers, fifty cents; For every certificate, one dollar; For issuing every commission to take testimony, one dollar; For issuing every process under seal, other than subpoena, one dollar; For every certificate under seal, one dollar; |
κ1864 Statutes of Nevada, Page 335 (CHAPTER 94)κ
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For issuing letters testamentary, or of administration, one dollar; For writing and posting notices, when required, for each copy fifty cents; For recording all instruments, for each folio, thirty cents; For searching the files of each year in his office, (but not to charge suitors or attorneys) fifty cents; For taking each bond and justification thereof required by law, one dollar; for taking justification to bond, for each name fifty cents; For taking acknowledgments of deeds or other instruments, including certificate and seal, for the first name one dollar, and for each subsequent name twenty-five cents; For issuing every decree or order of sale of mortgaged property, or writ of injunction, for the first folio one dollar, and for each subsequent folio thirty cents; For entering each suit in the plaintiffs and defendants index, one dollar; For registering each paper when required by law, fifty cents; For making out naturalization papers, including all necessary oaths, affirmations, and certificates, for the first papers, five dollars; For making out naturalization papers, including all necessary oaths, affirmations, and certificates, for the final papers, ten dollars. For each days attendance on the Board of County Commissioners, five dollars; provided, the same shall in no case exceed one hundred dollars per annum in the aggregate.
recorders.
Sec. 4. The following fees to the several County Recorders are hereby established: For receiving, filing and entering documents required to be recorded, twenty-five cents; For filing and entering any paper not to be recorded, fifty cents; For making all necessary indexes to each paper filed or recorded, for each name to be indexed, fifty cents; For recording any instrument, paper or document, for each folio, thirty cents; For every certificate under seal, one dollar; For every entry of discharge of mortgage on the margin of records, fifty cents; For abstract of title for each document embraced thereby, one dollar; For searching records and files, for each document necessarily examined, fifty cents; For recording any survey or map other than town plat, for each course, fifty cents; For recording town plat, for each lot or separate subdivision exhibited thereby, twenty-five cents; For each folio of lettering or figuring thereon, or in the certificate and description of the same, one dollar; |
Recorders. |
κ1864 Statutes of Nevada, Page 336 (CHAPTER 94)κ
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Sheriffs.
Proviso. |
For recording certificates of marriage, death, divorce or birth, one dollar; For copy of any record or document in his office, the same fees as for recording. For taking acknowledgment, including certificate and seal, for first signature, one dollar, for each additional signature, twenty-five cents; For recording or copying any paper in a foreign language, double the fees as when in English; No map or plat shall be recorded exceeding in size two folios of the usual sized records; For preparing the abstract of unsatisfied mortgages required for the Board of Equalization, for each, twenty-five cents.
sheriffs.
Sec. 5. The fees allowed to Sheriffs in the several counties of this State, shall be as follows: For serving a summons or complaint, or any other process by which an action or proceeding is commenced, on every defendant, two dollars; For traveling in making such service, per mile in going only, to be computed in all cases from the court house of the county, seventy-five cents; provided, that if any two or more papers are required to be served in the same suit, at the same time where parties live in the same direction, one mileage only shall be charged; For taking bond or undertaking in any case in which he is authorized to take the same, one dollar and fifty cents; For copy of any writ, process or other paper; when demanded or required by law, for each folio, thirty cents; For serving every notice, rule or order, one dollar; For serving a subpoena, for each witness summoned, fifty cents; For traveling per mile in serving such subpoena or venire, in going only, seventy-five cents, but when two or more witnesses or jurors live in the same direction, traveling fees shall be charged only for the most distant; For serving an attachment on property, or levying an execution, or executing an order of arrest, or order for the delivery of personal property, three dollars, together with traveling fees as in case of summons; For serving an attachment on any ship, boat or vessel in proceedings to enforce any lien thereon, created by law, five dollars; For making and posting notices and advertising for sale on execution, or under any judgment or order of sale, not to include the cost of publication in a newspaper, two dollars; For commissions for receiving and paying over money on execution or process, where lands or personal property has been levied on, advertised and sold, on the first five hundred dollars, four per cent; not exceeding one thousand dollars but over five hundred dollars, two per cent.; on all over one thousand and not exceeding fifteen hundred dollars, and on all sums above that amount, one per cent. |
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For commissions for receiving and paying over money on execution without levy, or when the lands or goods levied on shall not be sold, on the first thousand dollars, one per cent., on all over that sum, one half per cent.; The fees herein allowed for the levy of an execution for advertising and for making and collecting money on an execution shall be collected from the defendants, by virtue of such execution, in the same manner as the same may be therein directed to be made; For drawing and executing every Sheriffs deed, to be paid by the grantee, who shall in addition pay for the acknowledgment thereof, five dollars; For serving a writ of possession or restitution, putting any person into possession entitled thereto, five dollars; For travel in the service of any process not hereinbefore mentioned, for each mile necessarily traveled, for going only, seventy-five cents; For attending, when required, on any court, in person or by deputy, for each day, to be paid out of the county treasury, five dollars; For bringing up a prisoner on habeas corpus, to testify or answer in any court, or for examination as to the cause of his arrest and detention, or to give bail, two dollars; he shall, also, be allowed such further compensation for his trouble and expense in taking possession of property under attachment or execution, or other process, and of preserving the same, as the court from which the writ or order may issue, shall certify to be just and reasonable; For holding each inquest or trial of right of property, when required, to include all services in the matter except mileage, ten dollars; For attending on the Supreme Court, either in person or by deputy, to be paid out of the State treasury, as other claims, for each day, eight dollars; For every arrest in a criminal proceeding, three dollars; For serving each subpoena in criminal cases, fifty cents; For executing every sentence of death, fifty dollars; For summoning a Grand Jury of twenty-four persons, fifteen dollars; For summoning each trial jury of twelve persons, six dollars; for each additional juror, fifty cents; For service of any process in a criminal case, the same mileage as in civil cases, and the same mileage for taking prisoners before a magistrate or to the State prison; In serving subpoenas or venire in criminal cases, he shall receive mileage for the most distant only, when witnesses and jurors live in the same direction; For all services in Justices Courts, the same fees as are allowed to constables.
coroners.
Sec. 6. The fees of the Coroners shall be as follows: For all services in summoning a jury of inquest, five dollars; For swearing a jury, one dollar; |
Coroners. |
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Constables. |
For issuing warrant of arrest, one dollar; For issuing subpoenas, for each witness, twenty-five cents; For each mile necessarily traveled in going to the presence of the dead body, seventy-five cents; For swearing each witness, twenty-five cents; For taking down testimony, per folio, thirty cents; All of said fees shall be paid out of the county treasury, as other demands. For all services by him while acting as Sheriff, the same fees as are allowed to Sheriffs for similar services.
constables.
Sec. 7. The following fees shall be allowed to Constables: For serving summons, or other process by which suit is commenced in civil cases, one dollar; For summoning a jury before a Justice of the Peace, two dollars; For taking a bond or undertaking, one dollar; For serving an attachment against the property of a defendant, two dollars; For serving subpoenas, for each witness, twenty-five cents; For summoning and swearing a jury to try the rights of property, and taking the verdict, two dollars; For receiving and taking care of property on execution, attachment or order, his actual necessary expenses, to be allowed by the Justice who issued the execution, upon the affidavit of the Constable that such charges are correct, and the expenses necessarily incurred; For copy of any writ, process or other paper, when demanded or required by law, per folio, thirty cents; For drawing and executing every constables deed, to be paid by the grantee, who shall also pay the acknowledgment thereof, five dollars; For each certificate of sale of real estate, under execution, one dollar; For collecting all sums on execution, to be charged against the defendant in execution, two per cent; In levying an execution, or executing an order of arrest in civil cases, or order for the delivery of personal property, with traveling fees, as for summons, two dollars; For making and posting notices, and advertising property for sale on execution, not to include the cost of publication in a newspaper, two dollars; For mileage in serving summons, attachment, execution, order, venire, subpoena, or other process in civil cases, for each mile necessarily traveled, in going only, seventy-five cents; provided, that when two or more persons are served in the same suit, mileage shall only be charged for the most distant, if they live in the same direction; For service and travel in criminal cases, the same fees as are allowed Sheriffs for like services; For all other services, except for attending Court, the same fees as are allowed to Sheriffs for similar services. |
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witnesses.
Sec. 8. Witnesses required to attend in any of the courts of this State shall be entitled to the following fees: For attending in any civil suit or proceeding, before any Court of Record, Referee, Commissioner, or Justice of the Peace, for each day, three dollars; For traveling to the place of trial, fifty cents per mile; provided, that no person shall be obliged to testify in a civil action unless his fees and mileage have been tendered him, or he shall not have demanded the same; and, provided, further, that no person shall be obliged to testify in a civil action unless his fees have been tendered him, if he shall demand the same, for mileage and one days attendance; For each subsequent days attendance the witness is entitled to demand, in advance, his fees from the party in whose favor he has been subpoenaed, and, in case of refusal, is exonerated from further attendance; Witness fees, in civil cases, shall be taxed as disbursement costs, against the defeated party, upon proof, by affidavit, that the disbursements have actually been made. Costs shall not be allowed for more than two witnesses to the same fact or series of facts, nor shall a party plaintiff or defendant be allowed any fees for attendance as a witness in his own behalf. This provision shall be held to apply to courts of Justices of the Peace, as well as to all other courts and judicial proceedings. For criminal cases, no witness fees shall be allowed.
jurors.
Sec. 9. Fees shall be allowed to jurors as follows: For each day, to be paid in civil cases by the party in whose favor the verdict is rendered, but to be recoverable as costs from the losing party, three dollars, excepting in Justices Courts, when the fee shall be two dollars. If, in any trial in a civil action, before any court, the jury be from any cause discharged without finding a verdict, the fees of such jury shall be paid by the plaintiff, but may be recovered back as costs if he afterward obtain judgment. Until they are paid, no further proceedings shall be had in the action. No person shall receive any fees for serving as a juror on a Coroners inquest. No fees shall be allowed to grand or trial jurors in criminal cases.
county auditors.
Sec. 10. The fees of County Auditors shall be as follows: For filing Treasurers receipts and issuing license, to be paid by the party, fifty cents; The County Auditor shall receive for all services rendered by him in the discharge of the duties imposed on him by law, other than those especially enumerated, for each folio, thirty cents; For filing and endorsing each paper, twenty-five cents, except the property schedule rendered him by the Assessor, for which he shall receive no fees. |
Witnesses.
Jurors.
County Auditors. |
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Judges and Clerks of election.
Justice of the Peace. |
judges and clerks of election.
Sec. 11. The fees of Judges and Clerks of Elections shall be as follows: For each days attendance at any general or special election, the Judges and Clerks of such election shall each receive five dollars, the same to be audited and paid out of the County Treasury, as other charges against the county.
justices of the peace.
Sec. 12. Justices of the Peace shall be allowed the following fees for their services: For filing each paper, twenty-five cents; For issuing any writ, or paper, by which suit is commenced, one dollar; For entering cause in docket, fifty cents; For subpoena, to each witness, twenty-five cents; For administering oath (or affirmation), twenty-five cents; certifying to the same, twenty-five cents; For issuing writ of attachment, or arrest, or order for the delivery of property, two dollars; For entering any final judgment, per folio, for the first folio, one dollar; for each additional folio, fifty cents; For taking and approving any bond or undertaking, required by law to be taken or approved by him, one dollar; For issuing a venire, one dollar; For taking depositions, per folio, twenty-five cents; For issuing commissions to take testimony, one dollar; For copy of any judgment order, docket, proceeding or paper in his office, per folio, twenty-five cents; For entering satisfaction of judgment, fifty cents; For issuing execution, one dollar; For taking acknowledgments of deeds, or other instruments, including certificates, for the first name, one dollar; for each subsequent name, twenty-five cents; For issuing supercedeas to an execution, one dollar. For making up and transmitting transcript and papers on appeal, two dollars; For issuing search warrant, one dollar; For celebrating marriage and returning certificate to the Recorder, five dollars; For issuing writ of restitution, one dollar; For all services and proceedings in a criminal action, the same fees as are allowed in civil cases, but in no case shall there be a charge against the county, not exceeding in any one case the sum of ten dollars; For taking bail after commitment in criminal cases, to be collected from the defendant, one dollar; For entering any cause without process, one dollar; For entering judgment by confession, as in the District Court, three dollars. |
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interpreters and translators.
Sec. 13. Interpreters and translators shall receive such fees as the Court by whom they are employed shall certify to be just.
surveyors.
Sec. 14. County Surveyors shall be entitled to demand and receive the following fees: For each mile actually run with a compass and chain, five dollars; For each mile run with a compass alone, two dollars; For each lot laid out, platted in a town or city, or town site, two dollars; For each copy of a plat or town site. one dollar; For recording a survey, per folio, thirty cents; For calculating the quantity of each division made in a tract of land, town lots excepted, and for erecting a monument at the corner of any survey, when required, two dollars; For traveling to the place of survey, for each mile in going only, seventy-five cents, the distance to be computed from where his office is kept to the place of survey; and if such surveyor shall be required, and duly notified, verbally or otherwise, to make other surveys while in the field, he shall only be entitled to mileage from the place last surveyed by him; but if the distance shall be greater than the place last surveyed, where his services are required, he shall only be entitled to mileage from the county seat of the county where he lives, and in no case shall constructive mileage be allowed; For ascertaining the location of every town lot in an old survey, and measuring and marking the same, three dollars.
notaries public.
Sec. 15. The fees of Notaries Public shall be as follows: For drawing and copying every protest for the non-payment of a promissory note, or for the non-payment or non-acceptance of a bill of exchange, draft or check, two dollars; For drawing and serving every notice of non-payment of a promissory note, or the non-payment or non-acceptance of a bill of exchange, order, draft or check, one dollar; For drawing an affidavit, deposition or other paper, for which provision is not herein made, for each folio, thirty cents. For taking an acknowledgment, or proof of a deed, or other instrument, to include the seal and the writing of the certificate for the first signature, one dollar; and for each additional signature, fifty cents; For administering an oath or affirmation, twenty-five cents; For every certificate, to include writing the same, and the seal, fifty cents. Sec. 16. No other fees shall be charged than those specially set forth herein; nor shall fees be charged for any other services than those mentioned in this Act. Sec. 17. It shall be the duty of each and every one of the officers hereinbefore mentioned, to keep severally a book, to be called the Fee Book, |
Interpreters and Translators.
Surveyors.
Notaries Public.
No other fees to be charged. Fee book. |
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Duty of officers to make quarterly statement.
Act to be given in charge to Grand Jury. Penalty for violations of certain sections.
Liable to indictment.
Table of fees to be set up.
Costs of publication.
Fees payable in advance, etc.
Folio defined. |
called the Fee Book, in their respective office, in which they shall enter all the fees charged by them, and said books shall be open to the inspection of any one desiring to inspect the same, in which shall be stated the fees charged for in detail, with the title of the matter, proceeding or action, in which they are charged. Sec. 18. It shall be the duty of the County Clerks, County Recorders, County Surveyors, Justices of the Peace, and Constables, on the first Monday in July, in the year of our Lord one thousand eight hundred and sixty-five, and every three months thereafter, to make out and file with the County Commissioners of their several counties, a full and correct statement, under oath, of all fees, per centages, or compensations of whatever nature or kind received in their said several official capacities during the preceding three months, in which statement they shall set forth the causes in which, and the services for which, such compensations were received. Sec. 19. It shall be the duty of the District Judge to give this Act specially in charge to the Grand Jury. Sec. 20. Any officer who shall violate any of the provisions of the sixteenth, seventeenth and eighteenth sections of this Act, shall be guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not exceeding one thousand dollars. Sec. 21. If any officer shall take more or greater fees than are herein allowed, he shall be liable to indictment, and on conviction, shall be removed from office and fined in any sum not exceeding one thousand dollars. Sec. 22. Every officer whose fees are ascertained and fixed by this Act, shall publish and set up in his office, fair tables of his fees, according to this Act, within one month from its passage, in some conspicuous place, for the inspection of all persons who have business in his office, upon pain of forfeiting for each day of his omission so to do, a sum not exceeding twenty dollars, which may be recovered by any person, by action before any Justice of the Peace of the same county, with costs. Sec. 23. When, by law, any publication is required to be made by an officer, of any suit, process, notice, order or other paper, the cost of such publication shall, if demanded, be tendered by the party to whom such order, process, notice, or other papers, was granted, before such officer shall be compelled to make publication thereof. Sec. 24. All fees prescribed in this Act shall be payable in advance, in gold or silver coin, if demanded, and if any constable shall not have received any or all of his fees which may be due him, for services rendered by him in any suit or proceeding, he may have execution therefor in his own name against the party or parties from whom they are due, to be issued from the court where the action is pending, upon the order of the Judge or court upon affidavit filed.
miscellaneous provisions.
Sec. 25. The term folio, when used as a measure for computing fees or compensation, shall be construed to mean one hundred words, counting every figure necessarily used as a word. |
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hundred words, counting every figure necessarily used as a word. Any portion of a folio, when in the whole draft or paper there should not be a complete folio, and when there shall be an excess over the last folio exceeding a quarter, shall be computed as a folio. The filing of a paper shall be construed to include the certificate of the same. Sec. 26. When any Sheriff, Constable or Coroner serves more than one process in the same cause, not requiring more than one journey from his office, he shall receive mileage only for the most distant service. Sec. 27. No attorney or counselor at law in any case shall be allowed any fees for attending as a witness in such case. Sec. 28. No fees shall be charged by any officer for administering and certifying the oath of office. Sec. 29. Mileage shall be computed from the court house of the county, and every fraction of a mile shall be computed as one mile. Sec. 30. All Acts and parts of Acts in conflict with the provisions of this Act are hereby repealed. |
Mileage.
Attorney not allowed fee as witness. Oath of office.
Mileage.
Repeal. |
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Chap. XCV.An Act prescribing the mode of maintaining and defending Possessory Action on Public Lands in this State.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Any person now legally occupying and settled upon, or who may hereafter occupy or settle upon, any of the public lands in this State, for the purpose of cultivating or grazing the same, may commence and maintain any action for interference with, or injuries done to, his or her possession of said land, against any person or persons so interfering with, or injuring, such land or possession; provided, that if the lands so occupied and possessed contain mines of any of the precious metals, the possession or claim of the person or persons occupying the same, for the purposes aforesaid, shall not preclude the working of such mines by any person or persons desiring so to do, as fully and unreservedly as they might or could do had no possession or claim been made for grazing or agricultural purposes. Sec. 2. Every such claim, to entitle the holder to maintain any action as aforesaid, shall not contain more than one hundred and sixty acres, and the same shall be surveyed and marked by metes and bounds, so that the boundaries may be readily traced and the extent of such claim easily known; and no person shall be entitled to maintain any such action for possession of, or injury to, any claim, unless he or she occupy the same, and shall have complied with the provisions of the third and fourth sections of this Act. |
Occupants of public lands may defend possession.
Mineral lands.
Extent of claim.
Metes and bounds.
To be occupied. |
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Claims to be recorded.
Land to be improved.
Occupant may absent himself.
Proviso.
Appropriation of money.
Proceedings in action.
Public lands.
Acts repealed. |
Sec. 3. Any persons claiming any of the public lands in this State shall have the same surveyed by the County Surveyor of the county in which said lands are situated, and shall have the plot of such survey duly certified to by said Surveyor, recorded in the office of the County Recorder, and shall take and subscribe his or her affidavit that he or she has taken no other claim under this Act, and that, to the best of his or her knowledge and belief, the said lands are not claimed under any existing title. Sec. 4. Within ninety days after the date of said record, the party recording is hereby required to improve the lands thus recorded to the value of two hundred dollars, by putting such improvements thereon as shall partake of the realty, unless such improvements shall have been made prior to the application for survey and record, according to section third of this Act. Sec. 5. At any time after the provisions of the second, third, and fourth sections of this Act shall have been complied with, the party so complying shall be permitted to absent himself or herself from such claim, without being required to occupy the same, for a period of not more than twelve months; provided, the person so wishing to absent himself or herself shall first pay to the Treasurer of the county in which said claim shall be situated the sum of fifteen dollars, in gold or silver coin, upon which payment the Treasurer shall issue a receipt for the same. At any time within twelve months after the date thereof, such receipt shall be received as prima facie evidence of possession in any court having jurisdiction in such cases. Any person absenting himself or herself from said claim for a longer period than sixty days, without first paying the sum provided in this section, shall forever forfeit his or her claim to the lands. One half of the amount paid to any County Treasurer, under the provisions of this section, shall be paid by said Treasurer into the general fund of such county, and the balance into the State treasury, whenever making his regular settlements with the State Treasurer. The State Treasurer shall set apart and retain all moneys received from such source as a special fund, which may hereafter be appropriated by law for the maintenance and protection of the insane. Sec. 6. On the trial of any such causes, the possession or possessory right of the plaintiff, shall be considered as extending to the boundaries embraced in such survey, so as to enable him or her, according to section third of this Act, to have and maintain any action as aforesaid, without being compelled to prove an actual inclosure. Sec. 7. All lands in this State shall be deemed and regarded as public lands, until the legal title is known to have passed from the Government to private individuals or parties. Sec. 8. Sections ten and thirteen of an Act passed by the Legislative Assembly of the Territory of Nevada, entitled An Act to regulate surveys and surveying, approved November twenty-ninth, one thousand eight hundred and sixty-one, and all other Acts or parts of Acts, so far as the same are inconsistent with, or repugnant to, the provisions of this Act, are hereby repealed. |
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Chap. XCVI.An Act to amend an Act entitled An Act to regulate proceedings in Civil Cases in the Courts of Justice of the Territory of Nevada, approved November twenty-ninth, one thousand eight hundred and sixty-one.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Section twenty-three of an Act of the Legislative Assembly of the Territory of Nevada, approved November twenty-ninth, one thousand eight hundred and sixty-one, entitled An Act to regulate proceedings in civil cases in the courts of justice of the Territory of Nevada, is hereby amended so as to read as follows: Section Twenty-three. The Clerk shall endorse on the complaint the day, month and year the same is filed; and at any time within one year after the filing of the same, the plaintiff may cause to be issued a summons therein, which shall be accompanied by a certified copy of the complaint so on file, and shall be issued and signed by the Clerk of the Court, and the seal thereof attached, and directed to the defendant; provided, that in case there shall be more than one defendant, only one certified copy of the complaint need be issued or served with the summons. Sec. 2. Section twenty-eight of the above entitled Act is hereby amended so as to read as follows: Section Twenty-eight. The summons, together with a certified copy of the complaint, shall be served by the Sheriff of the county in which the defendant is found, or by his deputy, or by a person specially appointed by him, or specially appointed by a Judge of the Court in which the action is brought. When the summons is served by the Sheriff or his deputy, it shall be returned with the certificate or affidavit of the officer, to the office of the Clerk where the complaint is filed. When the summons is served by any other person, as before provided, it shall be returned to the office of the Clerk, with the affidavit of such person of its service. Sec. 3. All Acts and parts of Acts, in conflict with the provisions of this Act, are hereby repealed. |
Complaint, how indorsed.
Summons.
Summons, how levied.
Repeal. |
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Chap. XCVII.An Act providing for the election of County Assessors in the several counties of this State, and defining their duties.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. At the election for county officers held in the several counties of this State, in the year eighteen hundred and sixty-six, and at such election every two years thereafter, there shall be elected by the qualified electors of each county, a County Assessor. |
Election of. |
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Term of.
Bond and oath of office.
Vacancy, how filled.
Deputies. Proviso.
Proviso.
Punishment for neglect of duties.
Suit on bond.
To administer oaths.
Repeal. |
several counties of this State, in the year eighteen hundred and sixty-six, and at such election every two years thereafter, there shall be elected by the qualified electors of each county, a County Assessor. Sec. 2. The term of the County Assessor shall commence on the first day of January next succeeding his election, and continue for two years thereafter, and until his successor is elected and qualified. Sec. 3. Each County Assessor, before entering upon the duties of his office, shall execute to the People of the State of Nevada, a bond in the penal sum of five thousand dollars, with two or more sufficient sureties, to be approved by the Board of County Commissioners, and filed in the office of the County Clerk, conditioned for the faithful performance of all the duties of his office required by law; and shall take the oath of office as prescribed by law, which shall be indorsed on his certificate of election or appointment. Sec. 4. In case of a vacancy in the office of the County Assessor, or failure of any County Assessor to qualify, as required in this Act, the Board of County Commissioners shall appoint some suitable person possessing the qualifications of an elector, residing within such county, to fill the vacancy; and the person thus appointed shall give bond and take the like oath that is required of Assessors elected by the people, and shall hold his office until the next general election, and until his successor is elected and qualified. Sec. 5. Said Assessor shall have the power of appointing one or more deputies, to aid him in his official duties, for whose conduct he shall be responsible; provided, that the Assessor, before he shall appoint a deputy, or deputies, shall divide the county into convenient districts, of which division notice shall be given to the Board of County Commissioners of said county; and, provided further, that the Board of County Commissioners may fix the number of days for which pay shall be allowed any deputy for assessing a district. Sec. 6. If any Assessor or Deputy Assessor shall be guilty of neglect of any of the duties enjoined on him by law, he shall be liable to indictment in any Court of competent jurisdiction, and fined in any sum not exceeding five hundred dollars. Sec. 7. Suit may be instituted on the Assessors bond, in the manner prescribed by law, for the benefit of any person who may be aggrieved by the wrongful act or conduct of such Assessor, or his deputy. Sec. 8. The Assessor and his deputies are hereby authorized to administer all oaths and affirmations contemplated by law, in the discharge of their duties as such Assessors. Sec. 9. All Acts and parts of Acts in conflict with the provisions of this Act, are hereby repealed. |
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Chap. XCVIII.An Act to amend an Act entitled An Act concerning Juries, approved February eighth, one thousand eight hundred and sixty-five.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Section nineteen of the Act of which this is amendatory is hereby amended so as to read as follows: Section Nineteen. The following named persons shall be exempted from serving as grand or trial jurors, viz: All priests and ministers of the gospel, attorneys, law reporters, practicing physicians, editors, all regularly enrolled firemen in active service, and all State, county, township, town and municipal officers; provided, that no fireman, when summoned to act on any jury, shall be excused from serving as such juror until he shall have been sworn by the Judge, as follows: I,_____, do solemnly swear (or affirm) that I am a regularly enrolled fireman, in active service in the fire department of (here state the city, town, or ward of the fire department of which such fireman claims to be an enrolled and active member), and that I am constant and active in the discharge of all the duties that devolve upon me as a member of such fire department. So help me God. |
Persons exempt.
Proviso. |
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Chap. XCIX.An Act to amend an Act entitled An Act concerning the Courts of Justice of this State, and Judicial Officers, approved January twenty-sixth, one thousand eight hundred and sixty-five.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Section twenty-nine of an Act approved January twenty-sixth, one thousand eight hundred and sixty-five, entitled An Act concerning Courts of Justice of this State and Judicial Officers, is hereby amended so as to read as follows: Section Twenty-nine. Justices Courts shall have jurisdiction of the following actions and proceedings: First, Of an action arising on contract for the recovery of money only, if the sum claimed, exclusive of interest, does not exceed three hundred dollars. Second, Of an action for damages for injury to the person, or for taking or detaining personal property, or for injuring real or personal property, if the damages claimed do not exceed three hundred dollars. Third, Of an action for a fine, penalty, or forfeiture, not exceeding three hundred dollars, given by statute or the ordinance of an incorporated city. Fourth, Of an action upon a bond conditioned for the payment of money, not exceeding three hundred dollars, though the penalty exceed that sum, the judgment to be given for the sum actually due; when the payments are to be made by installments, an action may be brought for each installment as it becomes due. |
Jurisdiction of Justices Courts. |
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of money, not exceeding three hundred dollars, though the penalty exceed that sum, the judgment to be given for the sum actually due; when the payments are to be made by installments, an action may be brought for each installment as it becomes due. Fifth, Of an action upon a surety bond or undertaking, taken by them, though the penalty exceed, if the amount claimed does not exceed three hundred dollars. Sixth, Of an action to recover the possession of personal property, when the value of such property does not exceed three hundred dollars. Seventh, To take and enter judgment on the confession of a defendant, when the amount confessed does not exceed three hundred dollars. Eighth, Of actions for the possession of lands and tenements, where the relation of landlord and tenant exists. Ninth, Of proceedings respecting vagrants and disorderly persons. Tenth, Of suits for the collection of taxes, where the amount of the tax sued for does not exceed three hundred dollars. Sec. 2. This Act shall take effect from and after its passage. |
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Penalty for depositing any rubbish, etc., in any stream.
Fines, how distributed.
When Act to take effect. |
Chap. C.An Act for the protection of Agricultural Lands and preservation of water.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Any person or persons who shall deposit, or allow to be deposited by any person or persons in their employ, into any stream or streams of water, any saw-dust, rubbish or filth, that will render such water impure or unfit for drinking or cooking purposes, or in any way injurious to any agricultural lands, upon which it may be necessary for the owner or owners of such lands to use such water for irrigating purposes, shall be deemed guilty of misdemeanor, and upon conviction thereof before any court of competent jurisdiction, shall be fined within the sum of not less than twenty-five dollars nor more than five hundred dollars, exclusive of court costs; provided, that nothing in this Act shall apply to those engaged in working ores. Sec. 2. All fines collected under the provisions of the preceding section of this Act, shall be distributed as follows: One half to be paid into the school fund of the county in which such complaint shall have been made, the other half shall be paid to the party or parties making the complaint. Sec. 3. This Act shall take effect from and after the first day of April, one thousand eight hundred and sixty-five. |
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Chap. CI.An Act accepting the provisions of an Act of Congress, entitled An Act donating Public Lands to the several States and Territories which may provide Colleges for the benefit of Agriculture and the Mechanic Arts, approved July second, one thousand eight hundred and sixty-two, and amended and approved April fourteenth, one thousand eight hundred and sixty-four.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The provisions of the Acts of Congress entitled An Act donating Public Lands to the several States and Territories which may provide colleges for the benefit of Agriculture and the Mechanic Arts, approved July second, one thousand eight hundred and sixty-two, and amended and approved April fourteenth, one thousand eight hundred and sixty-four, are hereby accepted by the State of Nevada, and said State, by virtue of the provisions of this Act, agrees and obligates itself to comply with the provisions of said Acts of Congress. Sec. 2. The Governor is hereby instructed to transmit a certified copy of this Act, to the Secretary of State and Secretary of Interior of the United States. |
Accepting Acts of Congress.
Governor to transmit copies. |
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Chap. CII.An Act to establish an Agricultural and Mechanical College in Washoe County in this State.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. An Agricultural and Mechanical College, to be known as The Agricultural and Mechanical College of the State of Nevada, is hereby established, to be located at such point in Washoe County in said State, as the Commissioners, hereinafter provided for, may select, the chief purpose and design of which shall be to improve and teach the science and practice of Agriculture and the Mechanic Arts. Sec. 2. For the purpose of carrying out the object of this Act, the Governor, Secretary of State and Superintendent of Public Instruction, are hereby constituted and declared a Board of Regents, for four years, and until their successors are elected and qualified, who are hereby authorized and required to appoint five suitable persons as Commissioners, three of whom shall be residents of said county, to select a location for said College in the county aforesaid. Sec. 3. The said Commissioners are hereby authorized to receive proposals for such donations of land, buildings and funds, as may be tendered from any person or persons, or other source, for the purpose of establishing such college; |
Agricultural and mechanical college established.
Board of Regents.
Commissioners.
To receive proposals for donations. |
κ1864 Statutes of Nevada, Page 350 (CHAPTER 102)κ
|
Course of instruction.
Professorships.
Who entitled to tuition.
Rules and regulations.
President of Board.
Secretary.
What college shall be.
Report of Regents.
To receive no compensation. Payment of Professors. |
for the purpose of establishing such college; and receive the same, or a conveyance thereof, in the name of the State, to the use of such college; such funds to be appropriated to the erection and preparation of the college, as the Board of Regents, hereinafter provided, shall direct. Sec. 4. The course of instruction at said college shall include the following branches of education, viz: An English and scientific-natural philosophy, geology, mineralogy, meteorology, entomology, veterinary art, chemistry, botany, animal and vegetable anatomy and physiology, mensuration, levelling, political economy, the mechanic arts in general, with bookkeeping and such other branches of education as said Board of Professors may, from time to time, see fit to prescribe, having reference to the object specified in this Act. Such Board of Regents may establish such professorships, and employ for the term not exceeding one year, such Professors, not exceeding three, to be called The Board of Professors, as they may judge best for such object; provided, the sum paid such Professors shall not be more than at the rate of three thousand dollars per year. Sec. 5. Tuition in said college shall be forever free to all white male persons of this State, and any number of white male pupils may be admitted, who shall apply from any part of this State; provided, that in case more pupils apply than can be accommodated or taught, then said Board of Regents shall adopt some equitable plan, giving to each county a number according to the ratio of voters, as it shall appear from the poll books of the general election last held; and in that case those from each county shall be admitted in the order in which they shall apply, until the quota of such county be full. Sec. 6. The Board of Professors shall have power to establish such rules and regulations as shall be necessary for the government of such college, and the mode of instruction therein. Sec. 7. The Board of Professors shall appoint one of its number to be President thereof; one to be its Secretary. Sec. 8. The President of the Board of Regents shall preside at all meetings of the Board, except in case of sickness or absence, when either of the other members of the Board may preside. Sec. 9. The Secretary shall keep a correct record of all the proceedings of said Board. Sec. 10. The college hereby established shall be taken to be the same as provided for in an Act of the Congress of the United States, approved July second, in the year of our Lord one thousand eight hundred and sixty-two, entitled An Act donating public lands to States and Territories which shall provide Colleges for the benefit of Agriculture and the Mechanic Arts. Sec. 11. The Board of Regents appointed under this Act shall report such amendment to this, or such further laws, as they may deem necessary and proper, to carry out the object herein referred to. Sec. 12. The Commissioners appointed under this Act shall receive no compensation for their services. Sec. 13. The Legislature shall provide, at its next regular session, for the payment of said Board of Professors. |
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κ1864 Statutes of Nevada, Page 351κ
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Chap. CIII.An Act concerning the payment of County Warrants.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Whenever any county warrant or warrants of any county of this State, shall not be presented to the County Treasurer of the proper county for payment, within six months after notice shall have been given that said warrant or warrants are payable, the money held for the payment of said warrants shall be paid out by the County Treasurer as other county funds; provided, that whenever any warrant, as aforesaid, shall thereafter be presented to the County Treasurer of the proper county for payment, the same shall be deemed then due and payable. |
Warrants, when to be presented.
Proviso. |
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Chap. CIV.An Act concerning County Recorders and defining their duties.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Each of the County Recorders of the several counties of this State, before entering upon the duties of their office, shall take the constitutional oath of office, and shall enter into bonds in the penal sum of not less than five, nor more than fifty thousand dollars, at the discretion of the County Commissioners of the respective counties, with two or more sureties, to be approved by the District Judge, conditioned for the faithful performance of their duties as Recorders. Sec. 2. The County Recorders of the several counties, respectively, within this State, now holding and exercising the duties of County Recorders, shall, within ninety days after this Act shall take effect, enter into bonds, in accordance with the provisions of section one of this Act. Sec. 3. The Recorder of each county may appoint deputies, who shall hold his office during the pleasure of the Recorder; such appointment shall be in writing, and filed and recorded in the office of the Recorder. And the Recorder so appointing him, and his sureties, shall be responsible for the faithful performance of his duties as such deputy. Sec. 4. In case of a vacancy in the office of Recorder, or his absence or inability to perform the duties of his office, the deputy shall perform the duties of Recorders during the continuance of such vacancy, absence or inability. Sec. 5. The Recorder shall not be bound to record any instrument, or file any paper or notice, or to furnish any copies, or to render any service connected with his office, until his fees for the same, as prescribed by law, are paid or tendered. |
To file oath and bond.
Present incumbents to give bond.
Deputies.
Vacancy.
Fees to be paid before filing paper, etc. |
κ1864 Statutes of Nevada, Page 352 (CHAPTER 104)κ
|
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or to render any service connected with his office, until his fees for the same, as prescribed by law, are paid or tendered. |
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Duty of Attorney General.
Same.
Franchises forfeited. |
Chap. CV.An Act in relation to Toll Roads and Bridges.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. It shall be, and is hereby made, the duty of the Attorney General, immediately after the passage of this Act, to inquire into, and ascertain from the State Controller, the names of all parties who have failed to pay into the treasury, in accordance with the provisions of an Act passed during the session of the Territorial Legislature, held in the year eighteen hundred and sixty-two, entitled An Act to levy a tax of two per centum of the gross proceeds of Toll Roads and Bridges in this Territory, to constitute a General School Fund. Sec. 2. As soon as the Attorney General shall have ascertained the names of those parties owning and holding such franchises, and who have failed to comply with such law, if shall be, and is hereby made, his duty to notify such parties, either by personal service or by publication in one newspaper in each county in which a newspaper may be published in the State, for at least two weeks, a notice that unless they appear and make satisfactory settlement with the State Controller, at his office, in Carson City, on or before the first day of June, in the year of our Lord one thousand eight hundred and sixty-five, their franchises shall be declared forfeited to the State, and proceedings commenced against them according to law regulating proceedings in actions for the recovery of debt, for such amounts as may be ascertained due the State from such parties. Sec. 3. This Act shall take effect from and after its passage. |
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County created.
Boundaries. |
Chap. CVI.An Act to amend an Act entitled An Act to create the County of Nye.
[Approved March 9, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. An Act entitled An Act to create the County of Nye is amended so as to read as follows: The county of Nye is hereby created, to include all that portion of the State of Nevada within the boundaries described as follows: Beginning at the thirty-seventh degree of north latitude with the one hundred and fifteenth meridian of longitude west from Greenwich, |
κ1864 Statutes of Nevada, Page 353 (CHAPTER 106)κ
|
west from Greenwich, and running thence west, along the northern boundary of the Territory of Arizona, to its intersection with the California line; thence northwesterly along the California line to the meridian of longitude one hundred and seventeen degrees thirty minutes west from Greenwich; thence due north to the boundary line of Churchill County; thence in an easterly direction to the ODonnell Pass on the West Gate and Ione road; thence in an easterly direction to the mound in Reese River Valley, about three miles southwesterly from the town of Washington; thence due east to the eastern boundary of the State; thence south, along the eastern boundary of the State to the place of beginning. Sec. 2. This Act shall take effect from and after its passage. |
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Chap. CVII.An Act concerning Banking Associations formed in this State, under the laws of the United States.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Any person who may hereafter form a banking association under an Act of Congress entitled An Act to provide a national currency, secured by a pledge of United States stocks, and to provide for the circulation and redemption thereof, approved February twenty-fifth, one thousand eight hundred and sixty-three, and after they shall have fully complied with the provisions of said Act, be deemed and held to be citizens of this State, and shall have the same right to commence and maintain actions in all the courts of justice within this State, and shall have and enjoy all the rights and privileges the same as if the said association, or the members thereof, were bona fide citizens or residents of this State. Sec. 2. When there is no express contract in writing fixing a different rate of interest, interest shall be allowed at the rate of twenty-four per cent. per annum, for all moneys after the same become due on any bond, bill, promissory note, or other instrument in writing, executed, drawn or payable to, or in favor of, any banking association mentioned in section one of this Act, and upon any overdrawn bank account had with such association, and on any judgment recovered on any such bond, bill, promissory note, other instrument in writing or overdrawn bank account, in any court in this State. |
Banking associations.
Citizens.
Rate of interest. |
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κ1864 Statutes of Nevada, Page 354κ
|
Appropriation.
Warrant. |
Chap. CVIII.An Act for the relief of Alexander Hunter.
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The sum of three thousand dollars is hereby set apart out of any moneys in the State prison fund, not otherwise specially appropriated, for the relief of Alexander Hunter, Warden of the State prison, on account of injuries received in the discharge of his duty during the late outbreak. The Controller of State is hereby authorized and directed to draw his warrant for the above sum, in favor of the said Alexander Hunter, and the State Treasurer is authorized and required to pay the same.
_____
This is to certify, that Assembly Bill No. 173, an Act for the relief of Alexander Hunter, has this day passed the House, notwithstanding the objections of the Governor, with the following vote: Ayes, twenty-eight (28); Nay, one (1). C. W. TOZER, Speaker of the Assembly. U. E. Allen, Clerk of the Assembly. _____
This is to certify, that Assembly Bill No. 173, an Act for the relief of Alexander Hunter, this day passed the Senate, notwithstanding the objections of his Excellency the Governor, by the following vote: Ayes, sixteen (16); Nays, none (0). J. S. CROSMAN, President of the Senate. L. B. Moore, Secretary of the Senate. |
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Private Secretary |
Chap. CIX.An Act authorizing the Governor of the State to appoint a Private Secretary, defining his duties and fixing his compensation.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The Governor of the State is hereby authorized to appoint a private secretary, who shall perform such services as may be required of him by the Governor, and as authorized by law. He shall hold his office at the pleasure of the Governor. |
κ1864 Statutes of Nevada, Page 355 (CHAPTER 109)κ
|
Sec. 2. The compensation of the Governors private secretary, shall be at the rate of two hundred dollars per month, during the time of his service; provided, that the Governors present private secretary shall be entitled to pay from the time of his appointment and entering upon the duties of his office. Such compensation shall be paid monthly, at the end of each and every month; and the State Controller is hereby authorized and directed to draw his warrant on the State Treasurer for the amount of such compensation, as the same becomes due, and the Treasurer shall pay the same out of any moneys in the State Treasury not otherwise specially appropriated. Sec. 3. The Governors private secretary shall demand and collect all fees which by law he is authorized to do, for any service in connection with his office, and at the end of each and every month shall pay the same into the State treasury, for the use of the State library fund, taking the Treasurers receipt therefor, which he shall file with the State Controller. Before the Controller shall draw his warrant in favor of such private secretary, he shall require such private secretary to file his written statement, under oath, that he has paid over to the Treasurer all fees collected by him for services as herein provided for; provided, that no warrant shall be issued to the present private secretary until he shall have paid over to the State Treasurer the amount of fees already collected by him in the performance of his duties as such private secretary, and shall have certified the fact thereof to the Controller in the manner above prescribed. |
Compensation.
Fees to be paid into Library fund.
Proviso. |
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Chap. CX.An Act to provide for the Improvement of Streets and Alleys in unincorporated Towns and Villages in the State of Nevada.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Whenever it is deemed necessary to make any improvements or repairs upon any street or alley, in any unincorporated village or town within this State, such improvements or repairs shall be made upon complying with the requirements hereinafter set forth, to wit: A petition shall be presented to the Board of County Commissioners of the county in which such village or town is situated, setting forth in said petition-first, the street or alley where such improvements or repairs are to be made; second, full and complete specifications as to the nature and extent of such improvements or repairs, with sufficient certainty so as to enable parties to make bids or proposals for the work. Sec. 2. Said petition must be signed by at least two thirds of the property owners, or their agents, owning or having legal control of property fronting or being situated on said street or alley. |
Manner of improving streets and alleys.
Petition. |
κ1864 Statutes of Nevada, Page 356 (CHAPTER 110)κ
|
Proceedings upon filing the petition.
Form of notice.
Hearing of objections.
Proceedings on granting prayer. |
Sec. 3. Upon presentation of such petition, the Clerk of the Board shall file the same, and thereupon the Board shall make an order, to be entered in the minutes of proceedings of said Board, requiring the Clerk of said Board to give notice to all persons interested to appear before said Board on a day certain, which shall be ten days from the date of the notice, to show cause why the prayer of said petition should not be granted, which notice shall be published in some newspaper published in the county, if there be one; if not, then by posting the same in three public places on the street or alley within the limits of the proposed improvements, The notice shall be substantially in the following form, to wit: Notice is hereby given, that on the _____ day of _____ , a petition was presented to the Board of County Commissioners of _____ county, praying for the improvement of _____ street (or alley), in the town of _____, in the nature and extent as follows, to wit: (here set forth the specifications, as contained in the petition). All persons interested are hereby notified to be and appear before the Board of County Commissioners, on the _____ day of _____, at ten oclock a.m., of that day, to show cause, if any they have, why the prayer of said petitioners should not be granted. Date. Signed, _______________ Clerk of the Board of Commissioners, _____ County. Sec. 4. On the day and at the time mentioned in said notice, the Board shall meet and hear any objections which may be made to the making of the improvements or repairs mentioned in the said petition; parties objecting, and other persons, may be examined under oath. If, upon such hearing, the party or parties objecting do not own, represent, or have legal control of more than one third of the value of all the property fronting or situated upon the street or alley within the limits of the proposed improvements, then it shall be the duty of the Board of County Commissioners to grant the prayer of said petitioners, and further proceed as hereinafter provided. Sec. 5. If the Board, by a majority vote, shall grant the prayer of said petition, they shall signify the same by an entry in their minutes to that effect. The Board of County Commissioners shall thereupon advertise in some newspaper published within the county, if there be one, if not, then by posting in three public places within the village or town, for bids or proposals to make such improvements or repairs; the bids, or proposals shall be open for fifteen days from the date of the notice, and shall be directed to the Board of County Commissioners, and delivered to the Clerk of said Board. Upon the day succeeding the fifteenth day from the date of said advertisement, the Board shall proceed to open the bids, or proposals, and the person, or persons, offering to do the work for the smallest amount of money, shall be declared the lowest bidder, and his or their bid shall be accepted in preference to all other bids; the Board may reject any and all bids; provided, that no contract shall be let within thirty days after the order is made by the Board; and, provided further, that after said order is made, and specifications furnished for the work, any property owner may make such improvement, sidewalk or grade, according to the order and specifications of the Board of County Commissioners, and such parties shall not be taxed for such improvements if the Board of Commissioners shall examine and accept said work. |
κ1864 Statutes of Nevada, Page 357 (CHAPTER 110)κ
|
the order and specifications of the Board of County Commissioners, and such parties shall not be taxed for such improvements if the Board of Commissioners shall examine and accept said work. Sec. 6. Whenever any bid is accepted, the Board shall make a contract, in writing, for the improvements and repairs, signed by the Board of Commissioners, and the party, or parties, whose bid or proposal is accepted. Sec. 7. If the party, or parties, whose bid is accepted, shall fail to sign said contract within five days after such bid is accepted, or contract drawn, the Board may accept the next lowest bidder, and make contract with him, as aforesaid. Sec. 8. Within twenty days after the execution of the contract, the Board shall, from the last assessment roll of the county, make out a list of the property within the limits of the proposed improvements, on said street or alley, properly ruled into columns, in which columns shall be contained respectively, the name of the owner of the property, the description thereof, its value, the rate of tax, and the total amount of taxes; which list when completed, shall be signed by the Board, or a majority thereof, and when filed with the Clerk of said Board, shall be known as the Special Assessment Roll for Street Improvements. Sec. 9. The Board shall, within the time specified in section eight of this Act, levy a tax upon the assessed value of the property contained in the Special Assessment Roll, sufficient to pay the contract price for making the improvements, and all costs and charges incurred subsequent to the filing of the petition mentioned in section one of this Act; the tax, when so levied, shall be entered by the Clerk of said Board, in the minutes of proceedings of said Board. Sec. 10. Upon the filing of the Special Assessment Roll, the Clerk of the Board shall proceed to collect the taxes, and shall forthwith give notice, by publication in one newspaper, if there be any published in his county, and if none be published, then by posting notices in three public and conspicuous places upon the street or alley where the improvements are being, or are to be made; that the special taxes for the improvement of _____ street, or alley, are due and payable, and that if the same are not paid to the said Clerk within thirty days from the date of said notice, the law in regard to their collection will be strictly enforced. Sec. 11. Whenever the said Tax is paid to the Clerk aforesaid, he shall mark the word paid, and the date of payment, in the assessment roll, opposite the name of the person, or description of the property liable for such taxes, and shall give a receipt therefor, specifying the amount of the assessment, the amount of the tax and description of the property assessed, but no Clerk of said Board shall receive any taxes on real estate, for any portion less than the least subdivision entered on the Special Assessment Roll; provided, always, that an owner of undivided real estate may pay the proportion of the taxes due on his interest therein. Sec. 12. On the day succeeding the expiration of the thirty days mentioned in section ten of this Act, the Clerk shall immediately ascertain the total amount of taxes then delinquent, |
Contract.
May accept the next lowest bidder.
Special assessment roll.
Tax to be levied.
Notice of special taxes.
Duty of Clerk.
Proviso.
Delinquent list. |
κ1864 Statutes of Nevada, Page 358 (CHAPTER 110)κ
|
Delinquent list to be delivered to District Attorney.
Suit.
Provisions of Revenue law made applicable.
Moneys, how paid over.
Lien.
Completion of contract.
Clerk to receive no fees. |
mediately ascertain the total amount of taxes then delinquent, and shall proceed to make out a list of all persons and property then owing taxes, verified by the oath of himself or deputy, which list shall be completed within ten days, and shall be known as the Delinquent List. Sec. 13. The Clerk shall, within three days after completing said delinquent list, deliver the same to the District or Prosecuting Attorney of the county, and the said District or Prosecuting Attorney is hereby authorized and directed, immediately after the expiration of ten days from the time when such delinquent list shall have been delivered to him, to commence suit in the name of the People of the county _____, in the State of Nevada, against the person so delinquent, and against the real estate and improvements assessed, so delinquent, and against all owners and claimants to the same, known or unknown; such action may be commenced before any Justice of the Peace or court in the county having jurisdiction thereof, and such jurisdiction shall be determined solely by the amount of delinquent tax sued for, not regarding the location of the property as to the township or district, nor the residence of the person as to town, township, county or State. Sec. 14. The provisions of the revenue law then in force, for the collection of delinquent taxes for State and county purposes, from the commencement of suit to the final sale of property under execution, and the redemption thereof, inclusive, when not inconsistent with the provisions of this Act, are hereby made applicable in all actions for the collection of delinquent taxes mentioned in this Act, unless otherwise specially provided for in this Act. Sec. 15. All money received or collected by the Clerk and District or Prosecuting Attorney, for taxes mentioned in this Act, shall be paid over as directed by the Board of County Commissioners, and subject to their entire control. Sec. 16. Every tax levied under the provision or authority of this Act, is hereby made a lien against the property assessed, which lien shall attach from the date of the assessment, and shall not be satisfied or removed until the taxes are all paid, or the property has absolutely vested in a purchaser under a sale for taxes. Sec. 17. Whenever the improvement or repairs shall have been completed in accordance with the provisions and terms of the contract heretofore mentioned, it shall be the duty of the Board of Commissioners to audit and allow the contract price, and order the same to be paid. Sec. 18. For collecting and receiving the taxes, the Clerk of the Board shall receive no fees or per centage whatever. |
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κ1864 Statutes of Nevada, Page 359κ
|
Chap. CXI.An Act to provide for the formation of Corporations for certain purposes.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Corporations for manufacturing, mining, milling, ditching, mechanical, chemical, building, navigation, transportation, and farming purposes, may be formed according to the provisions of this Act, such corporations and the members thereof being subject to all the conditions and liabilities herein imposed, and to none others. Sec. 2. Any three or more persons, who may desire to form a company for any one or more of the purposes specified in the preceding section, may make, sign, and acknowledge, before some person competent to take the acknowledgment of deeds, and file and have recorded in a book provided for that purpose, in the office of the Clerk of the county in which the principal place of business of the company is intended to be located, and a certified copy, under the hand of the Clerk and the seal of the court of said county, in the office of the Secretary of State, a certificate, in which shall be stated the corporate name of the company, the object for which the same shall be formed, the amount of its capital stock, the time of its existence-not to exceed fifty years, the number of shares of which the capital stock shall consist, the number of trustees and their names, who shall manage the concerns of the company for the first six months, and the name of the city, town, or locality, and county, in which the principal place of business of the company is to be located. Sec. 3. A copy of any certificate of incorporation filed in pursuance of this Act, and certified by the County Clerk of the county in which it is filed, or his deputy, or by the Secretary of State, shall be received in all the courts and places as prima facie evidence of the facts therein stated. Sec. 4. When the certificate shall have been filed, the persons who shall have signed and acknowledged the same, and their successors, shall be a body corporate and politic, in fact and in name, by the name stated in their certificate, and by their corporate name have succession for the period limited, and power, First, To sue and be sued in any court having competent jurisdiction. Second, To make and use a common seal, and to alter the same at pleasure. Third, To appoint such officers, agents and servants as the business of the corporation shall require, to define their powers, prescribe their duties, and fix their compensation. Fourth. To require of them such security as may be thought proper for the fulfillment of their duties, and to remove them at will, except that no Trustees shall be removed from office unless by a vote of a majority of the stockholders, as hereinafter provided. Fifth, To purchase, hold, sell and convey such real and personal estate as the purposes of the corporation shall require. Sixth, To make by-laws not inconsistent with the Constitution of this State, or Constitution of the United States. |
Corporations.
Formation.
Evidence of incorporation.
Powers and privileges. |
κ1864 Statutes of Nevada, Page 360 (CHAPTER 111)κ
|
Board of Trustees.
Failure to elect Trustees. |
of the United States. Seventh, The management of its property, the regulation of its affairs, the transfer of its stock, and for carrying on of all kinds of business within the objects and purposes of the company, as expressed in its articles of incorporation. Every corporation in this State shall have the power, whenever at any assessment sale of the stock of said corporation no person will take the stock and pay the assessment thereon, to purchase such stock and hold the same for the benefit of the corporation. All purchases of its own stock by any corporation in this State which have been previously made at assessment sales whereat outside parties have failed to bid, and which purchases were for the amount of assessments due, and costs or otherwise, shall be held valid, and as vesting the legal title to the same in said corporation. The stock so purchased shall be held subject to the control of the remaining stockholders, who may make such disposition of the same as they may deem fit. Whenever any portion of the capital stock of any corporation is held by the said incorporation by purchase, a majority of the remaining shares of stock in said incorporation shall be held to be a majority of the shares of the stock in said incorporated company, for all purposes of election or voting on any question before a stockholders meeting. Sec. 5. The corporate powers of the corporation shall be exercised by a board of not less than three Trustees, who shall be stockholders in the company, who shall, before entering upon the duties of their office, respectively take and subscribe to an oath as prescribed by the laws of this State, and who shall, after the expiration of the term of the Trustees first selected, be annually elected by the stockholders, at such time and place within the State, and upon such notice, and in such manner, as shall be directed by the by-laws of the company; but all elections shall be by ballot, and each stockholder, either in person or by proxy, shall be entitled to as many votes as he or she may own, or represent by proxy, shares of stock, and the person or persons receiving the greatest number of votes shall be Trustee or Trustees. It shall be competent at any time for two thirds of the stockholders of any corporation organized under this Act to expel any Trustee from office, and to elect another to succeed him. In all cases where a meeting of the stockholders is called for the purpose of expelling a Trustee and electing his successor, such notice shall be given of the meeting as the by-laws of the company may require. Whenever any vacancy shall happen among the Trustees, by death, resignation, or otherwise, except by removal, and the election of his successor as herein provided, it shall be filled by appointment of the Board of Trustees. Sec. 6. If it shall happen at any time that an election of Trustees shall not be made on the day designated by the by-laws of the company, the corporation shall not for that reason be dissolved, but it shall be lawful on any other day to hold an election for Trustees in such manner as shall be provided for in the by-laws of the company, and all acts of the Trustees shall be valid and binding upon the company until their successors shall be elected. |
κ1864 Statutes of Nevada, Page 361 (CHAPTER 111)κ
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Sec. 7. A majority of the whole number of Trustees shall form a board for the transaction of business, and every decision of a majority of the persons duly assembled as a Board shall be valid as a corporate Act. Sec. 8. The first meeting of the Trustees shall be called by a notice signed by one or more of the persons named Trustees in the certificate, setting forth the time and place of the meeting; which notice shall be either delivered personally to each Trustee, or published at least twenty days in some newspaper of the county in which is the principal place of business of the corporation, or if no newspaper be published in the county, then in some newspaper nearest thereto in the State. Sec. 9. Whenever the capital stock of any corporation is divided into shares, and certificates thereof are issued, the stock of the company shall be deemed personal estate. Such shares may be transferred by indorsement and delivery of the certificate thereof, such indorsement being by the signature of the proprietor or his or her attorney or legal representative; but such transfer shall not be valid except between the parties thereto, until the same shall have been so entered upon the books of the corporation as to show the names of the parties by and to whom transferred; the number or designation of the shares and the date of the transfer. In all cases in which shares of stock in corporations now existing, or hereafter incorporated under any law of this State, are held or owned by a married woman, such shares may be transferred by her, her agent or attorney, without the signature of her husband, in the same manner as if such married woman were a feme sole. All dividends payable upon any shares of stock of a corporation held by a married woman may be paid to such married woman, her agent or attorney, in the same manner as if she were unmarried. And it shall not be necessary for her husband to join in receipt therefor; and any proxy or power given by a married woman, touching any share of stock of any corporation owned by her, shall be valid and be binding, without the signature of her husband, the same as if she were unmarried. Sec. 10. The stockholders of any corporation formed under this Act, may, in the by-laws of the company, prescribe the times, manner and amounts in which the payment of the sums subscribed by them respectively shall be made; but in case the same shall not be so prescribed, the Trustees shall have power to demand and call in from the stockholders the sums by them subscribed, at such times and in such manner, payments or installments, as they may deem proper. In all cases notice of each assessment shall be given to the stockholders, personally or by publication, once a week for at least four weeks, in some newspaper published in the county in which the principal place of business of the company is located, and if none be published in such county, then in the newspaper nearest to said principal place of business in the State. If, after such notice has been given, any stockholder shall make default in the payment of the assessment upon the shares held by him, so many of such shares may be sold as will be necessary for the payment of the assessment upon all the shares held by him, her or them. The sale of said shares shall be made as prescribed in the by-laws of the company, but shall in all cases be made at the office of the company. |
Quorum.
First meeting.
Transfer of stock.
Powers of Trustees. Assessments
Notice.
Sale of shares. |
κ1864 Statutes of Nevada, Page 362 (CHAPTER 111)κ
|
Public auction.
Stocks held by Executors, etc.
Pledge of stocks.
Dividends, capital stock not to be reduced.
Proviso.
Debts not to exceed amount of stock paid in.
Trustees liable for excess.
Not to issue bills, etc.
Trustees shall keep book for names of members, etc. |
of the company, but shall in all cases be made at the office of the company. No sale shall be made except at public auction, to the highest bidder, after a notice of four weeks published as above directed in this section; and at such sale the person who shall pay the assessment so due, together with the expenses of advertising and sale, for the smallest number of shares or portion of a share, as the case may be, shall be deemed the highest bidder. Sec. 11. Whenever any stock is held by any person as executor, administrator, guardian, or trustee, he shall represent such stock at all meetings of the company, and may vote accordingly as a stockholder. Sec. 12. Any stockholder may pledge his stock by a delivery of the certificates, or other evidence of his interest, but may nevertheless represent the same at all meetings, and vote as a stockholder. Sec. 13. It shall not be lawful for the Trustees to make any dividend, except from the net profits arising from the business of the corporation; nor to divide, withdraw, nor in any way pay to the stockholders, or any of them, any part of the capital stock of the company, nor to reduce the capital stock unless in the manner prescribed in this Act; and in case of any violation of the provisions of this section, the Trustees under whose administration the same may have happened, except those who may have caused their dissent therefrom to be entered at large on the minutes of the Board of Trustees at the time, or were not present when the same did happen, shall, in their individual and private capacities, be jointly and severally liable to the corporation and the creditors thereof, in the event of its dissolution, to the full amount so divided, withdrawn, or reduced, or paid out; provided, that this section shall not be construed to prevent a division and distribution of the capital stock of the company which shall remain after the payment of all its debts, upon the dissolution of the corporation or the expiration of its charter. Sec. 14. The total amount of debts of the corporation shall not at any time exceed the amount of capital stock actually paid in, and in case of an excess the Trustees under whose administration the same may have happened, except those who may have caused their dissent therefrom to be entered at large on the minutes of the Board of Trustees at the time, and except those not present when the same did happen, shall, in their individual and private capacities, be liable, jointly and severally, to the said corporation, and in event of dissolution, to any of the creditors thereof, for the full amount of such excess. Sec. 15. No corporation organized under this Act shall, by any implication or construction, be deemed to possess the power of issuing bills, notes, or other evidences of debt, for circulation as money. Sec. 16. It shall be the duty of the Trustees of every company incorporated under this Act to keep a book, containing the names of all persons, alphabetically arranged, who are or shall become stockholders of the corporation, and showing the number of shares of stock held by them respectively, and the time when they became the owners of such shares, which book and all other books of the company, |
κ1864 Statutes of Nevada, Page 363 (CHAPTER 111)κ
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and all other books of the company, during the usual business hours of the day, on every day except Sunday and the legal holidays, shall be open for the inspection of stockholders of the company, at the office of the principal place of business of the company; and any stockholder or creditor of the company may have the right to demand and receive from the clerk, or other officer having the charge of such, a certified copy of any entry therein, or to demand and receive from any clerk, or officer, a certified copy of any paper placed on file in the office of the company, and such book or certified copy shall be presumptive evidence of the facts therein stated, in any action or proceeding against the company, or any one or more of the stockholders. Sec. 17. If at any time the clerk, or other officer having charge of such book, shall make any false entry, or neglect to make any proper entry therein, or having the charge of any papers of the company, shall refuse or neglect to exhibit the same, or allow the same to be inspected, or extracts to be taken therefrom, or to give a certified copy of any entry, as provided in the preceding section, he shall be deemed guilty of a misdemeanor, and shall forfeit and pay to the party injured a penalty of not less than one hundred dollars, nor more than one thousand dollars, and all damages resulting therefrom to be recovered in an action for debt in any Court having competent jurisdiction in the county in which the principal place of business of the corporation is located. Sec. 18. Any company incorporated under this Act may, by complying with the provisions herein contained, increase or diminish its capital stock to any amount which may be deemed sufficient and proper for the purposes of the corporation; but before any corporation shall be entitled to diminish the amount of its capital stock, if the amount of debts and liabilities shall exceed the sum to which the capital is proposed to be diminished, such amount shall be satisfied and reduced so as not to exceed the diminished amount of the capital. Sec. 19. Whenever it is desired to increase or diminish the amount of capital stock, a meeting of the stockholders shall be called by a notice signed by at least a majority of the Trustees, and published at least eight weeks in some newspaper published in the county where the principal place of business of the company is located; or if no newspaper is published in the county, then in some newspaper nearest thereto in the State, which notice shall specify the object of the meeting, the time and place where it is to be held, and the amount which it is proposed to increase or diminish the capital, and a vote of two-thirds of all the shares of stock shall be necessary to increase or diminish the amount of the capital stock. Sec. 20. If at a meeting so called a sufficient number of votes have been given in favor of increasing or diminishing the amount of capital, a certificate of the proceedings, showing a compliance with these provisions, the amount of capital actually paid in, the whole amount of debts and liabilities of the company, and the amount to which the capital stock is to be increased or diminished, shall be made out and signed and verified by the affidavit of the chairman and secretary of the meeting, certified to by a majority of the Trustees, and filed as required by the second section of this Act; and when so filed the capital stock of the corporation shall be increased or diminished to the amount specified in the certificate. |
Penalty for making false entry, etc.
Change in capital stock
How made.
How made. |
κ1864 Statutes of Nevada, Page 364 (CHAPTER 111)κ
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Powers of Trustees after dissolution of company.
Dissolution how effected.
Removal of place of business. |
to by a majority of the Trustees, and filed as required by the second section of this Act; and when so filed the capital stock of the corporation shall be increased or diminished to the amount specified in the certificate. Sec. 21. Upon the dissolution of any corporation formed under this Act, the Trustees at the time of the dissolution shall be Trustees of the creditors and stockholders of the corporation dissolved, and shall have power and authority to sue for, and recover, the debts and property of the corporation, by the name of Trustees of such corporation, collect and pay the outstanding debts, settle all its affairs and divide among the stockholders the money and other property that shall remain after the payment of the debts and necessary expenses. Sec. 22. Any corporation formed under this Act may dissolve and disincorporation itself, by presenting to the District Judge of the district in which the office of the company is located, a petition to that effect, accompanied by a certificate of its proper officers setting forth that at a meeting of the stockholders, called for the purpose, it was decided by a vote of a majority of the stockholders to disincorporate and dissolve the incorporation. Notice of the application shall then be given by the clerk, which notice shall set forth the nature of the application, and shall specify the time and place at which it is to be heard, and shall be published in some newspaper of the county, once a week for eight weeks, or if no newspaper is published in the county, by publication in the newspaper nearest thereto, in the State. At the time or place appointed, or at any other time or place to which it may be postponed by the Judge, he shall proceed to consider the application, and if satisfied that the corporation has taken the necessary preliminary steps and obtained the necessary vote to dissolve itself, and that all claims against the corporation are discharged, he shall enter an order declaring it dissolved. Sec. 23. Any corporation desiring at any time to remove its principal place of business into some other county in the State, shall file in the office of the County Clerk of such county, a certified copy of its certificate of incorporation. If it is desired to remove its principal place of business to some other city, town, or locality within the same county, publication shall be made of such removal at least once a week for four weeks in the newspaper published nearest to the city, town or locality, from which the principal place of business of such corporation is desired to be removed. The formation or corporate acts of no corporation heretofore formed under this Act shall be rendered invalid by reason of the fact that its principal place of business may not have been designated in its certificate of incorporation; provided, that within six months from the passage of this Act such corporation shall cause publication to be made once a week for at least four weeks, in the newspaper published nearest to the city, town, or locality where the principal place of business of such corporation has in fact been located, designating the city, town, or locality, and county where its principal place of business shall be located. On compliance with the provisions of this section, in the several cases herein mentioned, the principal place of business of any corporation shall be deemed established or removed at, or to, any designated city, town, or locality and county in the State. |
κ1864 Statutes of Nevada, Page 365 (CHAPTER 111)κ
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deemed established or removed at, or to, any designated city, town, or locality and county in the State. Sec. 24. In corporations already formed, or which may hereafter be formed under this Act, where the amount of the capital stock of such corporation consists of the aggregate valuation of the whole number of feet, shares or interest in any mining claim in this State, for the working and development of which such corporation shall be, or have been, formed, no actual subscription to the capital stock of such corporation shall be necessary; but each owner in said mining claim shall be deemed to have subscribed such an amount to the capital stock of such corporation as under the by-laws will represent the value of so much of his or her interest in said mining claim, the legal title to which he or she may by deed, deed of trust or other instrument, vest, or have vested in such corporation, for mining purposes; such subscription to be deemed to have been made on the execution and delivery to such corporation of such deed, deed of trust, or other instrument; nor shall the validity of any assessment levied, or which may hereafter be levied by the Board of Trustees of such corporation be affected by reason of the fact that the full amount of the capital stock of such corporation, as mentioned in its certificate of incorporation, shall not have been subscribed as provided in this section; provided, that the greater portion of said amount of capital stock shall have been subscribed; and, provided, further, that this section shall not be so constructed as to prohibit the stockholders of any corporation formed, or which may be formed for mining purposes, as provided in this section, from regulating the mode of making subscription to its capital stock and calling in the same by by-laws or expressed contract. Sec. 25. All corporations already formed, or which may hereafter be formed under this Act for mining purposes, shall be governed by the mining laws of the district where the mine is located; provided, that the amount of money so expended in incorporating said company, and the procuring of the necessary books for said corporation, shall be deemed in law as so much money expended in working said claim. Sec. 26. When any mining incorporation, holding or working any mine, or mines, in this State, shall disincorporate under the provisions of this Act, the Board of Trustees of said corporation shall convey by deed to the stockholders of said company, all mines and other property of said corporation, in proportion to the amount of stock each stockholder shall hold in the mine, or mines, and other property owned by said corporation, which deed shall be recorded in the office of the County Recorder of the county in which the mine is located. Sec. 27. An Act entitled An Act to provide for the formation of corporations for certain purposes, approved December the twentieth, one thousand eight hundred and sixty-two; also, an Act amendatory of, and supplementary to an Act entitled An Act to provide for the formation of corporations for certain purposes, approved December twentieth, one thousand eight hundred and sixty-two, approved February the nineteenth, one thousand eight hundred and sixty-four, are hereby repealed. |
Capital stock
To be governed by District mining laws. Proviso.
Trustees to convey property in dissolution of corporation.
Acts repealed. |
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κ1864 Statutes of Nevada, Page 366κ
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Preamble.
Secretary of State required to appoint Commissioners.
Proviso.
Duty of Secretary of State. |
Chap. CXII.An Act to provide for the selection and location of forty sections of unappropriated Public Lands donated to the State, by sections eight and nine of an Act of Congress entitled An Act to enable the People of Nevada to form a Constitution and State Government, and for the admission of such State into the Union on an equal footing with the original States, approved March twenty-first, one thousand eight hundred and sixty-four.
[Approved March 10, 1865.]
Whereas, By section eight of an Act of Congress of the United States of America, entitled An Act to enable the people of Nevada to form a Constitution and State government, and for the admission of such State into the Union on equal footing with the original States, approved March twenty-first, one thousand eight hundred and sixty-four, twenty entire sections of the unappropriated public lands within said State upon the admission thereof, to be selected and located by the direction of the Legislature of said State, on or before the first day of January, Anno Domini eighteen hundred and sixty-eight, in legal subdivisions of not less than one hundred and sixty acres, were granted to said State for the purpose of erecting public buildings at the capital of said State, for legislative and judicial purposes, in such manner as the Legislature of the State shall prescribe: And, Whereas, By section nine of the above entitled Act, twenty other entire sections of land as aforesaid, to be selected and located as aforesaid, in legal subdivisions as aforesaid, are granted to said State, for the purpose of erecting a suitable building for a penitentiary or State prison, in the manner aforesaid. Now, therefore, in consideration of the premises, and for the purpose of securing to the State the full benefit of the provisions of this Act:
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The Secretary of State is hereby authorized and required, to appoint some suitable person as Commissioner for that purpose, whose duty it is hereby made to proceed with all convenient diligence to select and locate the lands aforesaid, in the quantities, in the manner, and for the purposes aforesaid, and report his doings hereunder, and under such appointment, to the Secretary of State, as the same shall transpire; provided, that such Commissioner shall, in the discharge of his said duties, select and locate first one section of land under the provisions of said section eight, and then one section under the provisions of said section nine, and so on, until the whole quantity shall have been selected and located. Sec. 2. The Secretary of State shall, immediately upon the report of such Commissioner being filed in his office, transmit a copy thereof, with a notice that such lands have been selected and located by authority of the Legislature of this State, for purposes aforesaid, under the aforesaid Act of Congress, to the Commissioner of the General Land Office at Washington. |
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Sec. 3. Such Commissioner, before entering upon the duties of his office, shall take and subscribe an oath, and file the same in the office of the Secretary of State, to the effect that he will faithfully perform the duties of his office, to the best of his judgment and ability, for the interest of the State. Sec. 4. The Secretary of State shall report to the Legislature, specially and fully, all doings under this Act, as its next regular session. Sec. 5. The Commissioner appointed under the provisions of this Act, shall receive ten cents per acre for each and every acre of land so selected and located by him, under the provisions of this Act; and the Secretary of State shall, as the work progresses, certify the same, and the amount due therefor, to the State Controller, who shall draw his warrant in favor of such Commissioner on the State Treasurer, for the amount thereof, and the same shall be paid out of any moneys in the State treasury not otherwise appropriated. |
Oath of Commissioners.
Report.
Compensation of Commissioner. |
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Chap. CXIII.An Act supplemental to, and amendatory of, an Act to provide for carrying out, in part, the provisions of section seven of article seventeen of the Constitution of the State of Nevada, approved February fourteenth, one thousand eight hundred and sixty-five.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. All claims whatsoever against the Territory of Nevada, and all indebtedness of said Territory, other than those enumerated in section five of an Act to provide for carrying out, in part, the provisions of section seven, of article seventeen, of the Constitution of the State of Nevada, approved February fourteenth, one thousand eight hundred and sixty-five, when the same shall have been duly audited, and certified as correct by the Board of Examiners, shall be taken and regarded as warrants for all purposes mentioned in said Act. Sec. 2. The Treasurer of State is hereby authorized to prepare and issue, as provided in the Act of which this is supplemental and amendatory, an additional amount of bonds, not to exceed the sum of fifty thousand dollars, for the funding of the claims herein named, as provided in the said Act, of which this is supplemental. |
Certain indebtedness to be regarded as warrants.
Additional amount of bonds. |
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κ1864 Statutes of Nevada, Page 368κ
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Who to be furnished offices. |
Chap. CXIV.An Act providing offices for certain State officers.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Offices shall be furnished by and at the expense of the State, for the following State officers, viz: The Governor, Secretary of State, Supreme Judges, Clerk of the Supreme Court, State Controller, State Treasurer, and Attorney General; provided, that the Board of Examiners shall, from time to time, have the right to contract for the rent or hire of an office for any of the above named officers. And all claims for rent of offices, as hereinbefore specified, shall be submitted to and approved by the Board of Examiners; but nothing herein contained shall be so construed as to interfere with or abrogate any contract heretofore made for rent or hire of any office used and occupied by any of the officers hereinbefore named. |
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Printing Revenue Act.
Printing laws in newspapers.
May be read in evidence. |
Chap. CXV.An Act providing for the publication of the General Laws, passed by the Legislature of Nevada at its first session.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The State Printer is hereby authorized and required to publish, in pamphlet form, without delay, five hundred copies of the revenue law, passed at the present session of the Legislature, for which service he shall be allowed a sum not exceeding two hundred dollars, to be audited and paid as other claims for State printing. The State Printer shall, immediately on the publication of said revenue law, as provided in this Act, deliver the copies thereof to the Controller of State, whose duty it is hereby made to distribute them by mail or express, to the several counties of this State. Sec. 2. It is hereby made the duty of the Secretary of State to furnish to the State Printer copies of such general laws, passed at the present session, as the said Secretary of State, shall deem necessary and expedient to have speedily published. And the State Printer may cause said laws to be published in some daily newspaper of general circulation published in Storey county; provided, that said newspaper publication shall be in no case a charge against the State. Sec. 3. All laws published as provided in this Act may be read in evidence from the paper or pamphlet in which they are contained in all the courts of justice in this State, and in all proceedings before any officer or board, until bound volumes of the laws passed at this session are issued. |
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κ1864 Statutes of Nevada, Page 369κ
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Chap. CXVI.An Act for the Relief of Insolvent Debtors and protection of Creditors.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Every insolvent debtor may be discharged from his debts, as hereinafter provided, upon executing an assignment of all his property, real, personal, or mixed, for the benefit of all his creditors, and upon compliance with the several provisions of this Act; provided, said assignment be made bona fide, and without fraud. The District Court only shall have jurisdiction in the subject matter herein contained. Sec. 2. Such insolvent debtor shall petition the Judge having jurisdiction within the place of his domicil, or usual residence, which petition shall briefly state the circumstances which compel him to surrender his property to his creditors, and shall conclude with a prayer to make a cession of his estate, and to be discharged from his debts, in pursuance with the provisions of this Act. Sec. 3. The debtor shall annex to said petition his schedule, that is to say, a summary statement of his affairs, with a list of losses he may have sustained, giving the name of his creditors, if known, the amount due to each creditor, and the cause and nature of such indebtedness, and when it accrued, and a statement of any existing judgment, mortgage, collateral or other securities for the payment of any such debt. Said schedule shall also contain a full, complete, and perfect inventory of all his property, real, personal, and mixed, of all choses in action, debts due or to become due, and all moneys on hand of such insolvent. Said schedule shall also contain a full statement of all incumbrances existing upon the property of the insolvent. The said debtor shall, as nearly as possible, estimate the property by him surrendered, and set forth in the schedule at its true cash value. Sec. 4. The said schedule shall be signed by the debtor, and be by him sworn to before the Judge having jurisdiction of the failure, in the following words, to wit: I, A B, do, in the presence of Almighty God, truly and solemnly swear, that the schedule now delivered by me doth contain a full, perfect, and true discovery of all the estate, real, personal, and mixed, goods and effects to me in any way belonging, all such debts as are to me owing, or to any person or persons in trust for me, and all securities and contracts whereby any money may hereafter become payable, or any benefit or advantage accrue to me, or to my use, or to any other person or persons in trust for me; that I have no lands, money, stock, or estate, reversion or expectancy, beside that set forth in my schedule; that I have in no instance created or acknowledged a debt for a greater sum than I honestly and truly owed; that I have not, directly nor indirectly, sold, or otherwise disposed of in trust, or concealed, any part of my property, effects, or contracts; that I have not in any way compounded with my creditors, whereby to secure the same, or to receive or to expect any profit or advantage therefrom, or to defraud or deceive any creditor to whom I am indebted in any manner whatsoever. |
Discharge of Insolvents.
Insolvent to petition.
Schedule.
Same. |
κ1864 Statutes of Nevada, Page 370 (CHAPTER 116)κ
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Judge to make order.
The homestead.
Duty of insolvent.
Meeting of creditors.
Stay of proceedings. |
same, or to receive or to expect any profit or advantage therefrom, or to defraud or deceive any creditor to whom I am indebted in any manner whatsoever. So help me God. Sec. 5. The Judge receiving such petition, schedule and affidavit, shall make an order requiring all the creditors of such insolvent to show cause, if they can, why an assignment of the insolvent estate should not be made, and he be discharged from his debts; said schedule being signed and sworn to by the petitioner, the Judge shall certify the same, and cause it to be filed in the office of the Clerk of the Court, in the county where the assignment was made, there to remain for the information of the creditors. Sec. 6. The insolvent debtor, on a surrender of his property, shall include and set forth in his schedule, his whole estate, and all such property as may be by law exempt on execution from seizure and forced sale; and it shall be the duty of the Judge having jurisdiction of the failure, to exempt and set apart for the use and benefit of said insolvent, such real and personal property as he is by law authorized to retain to his own use or that of his family. Sec. 7. The insolvent shall, either before or on the day appointed for the meeting of the creditors, deliver to the Court all the commercial or other books he may have kept, which books shall be deposited in the Clerks office of said Court; said insolvent shall also deliver to the Court, at the same time, all vouchers, notes, bonds, bills, securities, or other evidences of debt, in any manner relating to, or having any bearing upon, or connection with, the property surrendered by said debtor, and all such papers or securities shall be deposited in the Clerks office of said Court, and the Clerk shall hand them over, together with books of the insolvent to the assignees who may be appointed. Sec. 8. The Judge granting the order for a meeting of the creditors, shall direct the Clerk of the Court to issue a notice, calling the creditors of the insolvent to be and appear within thirty days from the date of publication of said notice, before said Judge, at chambers, or in open Court, to show cause why the prayer of said insolvent should not be granted. Said notice shall be published at least thirty days in a newspaper printed in the county in which application is made, if there be one; if there be none, then in a newspaper printed nearest to such county. Sec. 9. When issuing the order for the meeting of creditors, the Judge shall order that all proceedings against the debtor shall be stayed; provided, however, that the said stay of proceedings shall not prevent the Judge who shall have granted it from appointing a receiver to take possession of all property of the debtor for the benefit of all his creditors, if one or more of his creditors, his agent or attorney in fact, shall apply for such appointment, and swear that he has reason to believe, and does believe, that the debtor may avail himself of the stay of proceeding and keep his property from his creditors, if no cause sufficient, in the judgment of the Court, shall have been shown why the debtor should not have the benefit of this Act, and shall produce satisfactory proof of the facts on which his affidavit is founded. |
κ1864 Statutes of Nevada, Page 371 (CHAPTER 116)κ
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shall produce satisfactory proof of the facts on which his affidavit is founded. Sec. 10. At the meeting of creditors, the said creditors having certified on oath that their respective claims are legitimate and true, shall proceed to the appointment of one or more assignees, not exceeding three. In appointing assignees, the opinion of the majority of said creditors in sums or in claims shall prevail. At such meeting any creditor may be represented by his duly authorized agent or attorney in fact. Sec. 11. When the assignee or assignees shall have been duly appointed in the meeting of creditors, and the surrender of the property shall have been duly accepted of, it shall be the duty of said assignees to deposit in the Clerks office of the Court who shall have issued the order for a call of the creditors, a certified statement of the deliberations of said creditors on the appointment of said assignees. Sec. 12. The Judge shall require from the assignees a bond, with one or more good and sufficient sureties, on which bond the parties therein shall be liable jointly and severally for the amount thereof, conditioned for the faithful performance of the duties devolving upon said assignees. The amount of such bond shall be determined by the majority of creditors. Should not the creditors so determine, the amount of said bond shall be fixed by the Court having jurisdiction of the failure. Sec. 13. The assignees shall apply by petition to the Court who shall have ordered a meeting of creditors, to be authorized to sell at public auction, and to the best and highest bidder, for cash, all the insolvent debtors property, of whatsoever nature or kind, and said assignee shall give at least twenty days public notice, in the same manner as notice for a meeting of creditors of all sales of the property of said insolvent, giving at the same time a full description of the property to be disposed of; provided, however, that if any of the property surrendered be of a perishable nature, the assignee shall be authorized to sell the same, on giving at least five days notice of such sale, by publication or notice of such sale, as in sale on execution. Sec. 14. The assignees shall deposit all funds belonging to the failure in their joint names, so that nothing can be drawn without the consent of all. Said funds shall remain inviolable, and shall never be loaned, used or mixed with the personal affairs of the assignees, and finally the assignees shall make a distribution of the proceeds of the property of the insolvent, agreeably to the direction of the Court. Said assignees may sue and be sued either as plaintiffs or defendants, in everything which respects the rights and actions which may belong to the insolvent, or which may belong to the insolvents, or which may concern the mass of the creditors. All suits brought against the insolvent, anterior to his surrender of property before the Courts of other counties, shall be transferred to the Court having jurisdiction in the county in which said insolvent shall have presented his schedule, and may be continued on motion and notice against his assignees. Sec. 15. Whenever a dividend shall be declared, the assignee shall make out a statement containing the names of the several creditors, mentioning the sums which are due them respectively, |
Meeting of creditors.
Assignees, their duties.
Bonds of assignees.
Duty of assignees.
Their responsibilities.
Dividends. |
κ1864 Statutes of Nevada, Page 372 (CHAPTER 116)κ
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Investigation of creditors.
Penalties of assignees.
Refusal to appoint assignees.
Fees of assignees.
Counsel fees.
Fraud. |
spectively, and the said statement shall besides contain the pro rata sums to be divided among all the creditors; said assignees shall deposit said statement in the Clerks office of the Court, who shall order that notice be given to the creditors, in the same manner as for the meeting that they show cause within fifteen days next following the publication, why the said statement should not be accepted, and the distribution made agreeable to its contents. Sec. 16. Two or more creditors may, at any time, make a motion to know if the assignees have funds in their hands, and the said assignees shall be required to present their accounts, and if they have funds they shall distribute them without delay. Sec. 17. Should the assignees refuse or neglect to render their accounts, as required by the preceding section, or to pay over a dividend, when they shall have, in the opinion of the Court, sufficient funds for that purpose in their hands, the Court shall immediately discharge such assignees from their trust, and shall have power to appoint others in their place. The assignees so discharged shall deliver to those appointed by the Court all the funds, property, books, vouchers and securities, belonging to the insolvent, without charging any commission or expenses thereon, and shall also be condemned to pay to the new assignees for the benefit of the mass of the creditors, twenty per cent. in addition to the amount of funds in their hands. Sec. 18. If, on the day appointed for the meeting, the creditors, although duly summoned, do not attend, or refuse to appoint one or more assignees, it shall be lawful for the Judge, before whom the said meeting may take place, to authorize the Sheriff of the county to receive the surrender of property, offered by the debtor, and to perform in every respect the functions of assignee, and for the faithful performance of said trust he shall be responsible on his official bond; provided, that if any of the creditors should choose to take that charge, the Judge shall appoint said creditor for that purpose, upon said creditor giving bond, with good and sufficient security, proportioned to the value of the property committed to his charge. Sec. 19. The assignees, collectively, shall be entitled to charge and receive for their services, to wit: Ten per centum upon a sum not exceeding ten thousand dollars; eight per centum upon sums above ten thousand dollars and not exceeding thirty thousand dollars; six per centum upon sums above thirty thousand dollars and not exceeding sixty thousand dollars; and four per centum upon all sums exceeding sixty thousand dollars; provided, that said commission be allowed only on such net sums of money as shall actually come to their hands, or be distributed by them; the mass of creditors shall in no manner be liable for fees of counsel of the insolvent debtor in conducting the surrender of the property. Sec. 20. That in case, after the appointment of said assignees, any one of the creditors of the insolvent debtor should deem necessary to oppose it, on the ground of some fraud having been committed by the said insolvent debtor, or of the appointment not having been legally made, he shall, within ten days next following the appointment of said assignees, lay before the court which has already taken cognizance of the case his written opposition, |
κ1864 Statutes of Nevada, Page 373 (CHAPTER 116)κ
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the court which has already taken cognizance of the case his written opposition, stating specially the several facts of nullity of the said appointment, or of fraud by him alleged against the insolvent debtor; whereupon, in case of accusation of fraud, after having received the said insolvent debtors answer, the court shall order a jury to be summoned of not less than six men, to be summoned in the same manner as juries are summoned in the District Court, for the purpose of deciding on the said accusation. Sec. 21. On the day, or at the term, appointed in such order, or any subsequent day or term, the Court shall proceed to hear the proofs and allegations of the parties; and before any other proceedings be had, shall require proof of the publication of the notice, as herein provided. Sec. 22. Upon such accusation of fraud, the creditor who shall have brought the same shall have the right to interrogate the insolvent debtor on oath, and put to him such written questions as to the state of his affairs, and the several transactions in which he may have been engaged anterior to his failure, as he shall think proper; and the insolvent shall answer in writing to the said interrogations, in a pertinent and distinct manner, and every equivocal answer on his part shall be construed against him. Sec. 23. If the jury summoned for the purpose of deciding on the accusation of fraud brought against such insolvent debtor, declare, in their verdict, that said insolvent has been guilty of fraud, the said debtor shall forever be deprived of the benefit of the laws passed for the relief of insolvent debtors in this State. Sec. 24. If the accusation of fraud brought against the debtor is declared to be ill founded, or if there be no opposition to the surrender of his property, and, provided, said surrender has been made according to the provision of this Act, said debtor shall be released and fully discharged from any and all debts until then contracted, and contracted after the passage of this Act, and from any judicial proceeding relative to the same; provided, always, that said insolvent debtor shall be released and discharged only from such debts and liabilities as he shall have set forth and named in his schedule. Sec. 25. Any insolvent debtor who shall be found guilty of fraud as aforesaid, shall forever be deemed incapable of holding any office of trust or profit under the government of this State; shall moreover be liable to be prosecuted and punished as a perjurer, if he should be convicted of having forsworn himself in any of the declarations he may have made, agreeably to the provisions of this Act; and if convicted of fraud he shall be sentenced by the Court to suffer imprisonment at hard labor in the State prison, for a term not less than six months nor more than two years. Sec. 26. If the Judge before whom the accusation of fraud is bought, or an opposition to the appointment of assignees is made, thinks that the interest of the mass of creditors of the insolvent may suffer by a delay of the approval of the appointment of the assignees, it shall be lawful for said Judge, all opposition notwithstanding, to approve previously the said appointment, if he finds that it has been made agreeably to law. |
Proof of fraud.
Rights of creditors.
Penalty.
Insolvent to be released.
Fraud.
Powers of Judge. |
κ1864 Statutes of Nevada, Page 374 (CHAPTER 116)κ
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Fraudulent bankrupts.
Same.
Debtor may be debarred.
Debtor may be denied benefit of Act.
Presentation of petition.
Concealing property.
To apply in person.
Surrender of property. |
position notwithstanding, to approve previously the said appointment, if he finds that it has been made agreeably to law. Sec. 27. That all persons shall be considered as fraudulent bankrupts who shall be convicted of having concealed their property with the intention to keep it from their creditors, as also those who shall be convicted of having concealed or altered their books or papers with the same intention. Sec. 28. That every insolvent debtor shall also be considered as a fraudulent bankrupt who shall be convicted of having passed sham deeds for the purpose of conveying the whole or any part of his property, and depriving his creditors thereof; or of having knowingly omitted to declare any of his property rights or claims in his schedule; or of having purloined his books, or any of them; or of having altered, changed, or made them anew, to an intent to defraud his creditors; or of having alienated, mortgaged or pledged any of his property; or of having committed any other kind of fraud to the prejudice of his creditors. Sec. 29. If any debtor shall be convicted of having, at any time within three months next preceding his failure, sold, engaged or mortgaged any of his goods and effects, or of having otherwise assigned, transferred or disposed of the same, or any part thereof; or confessed judgment in order to give a preference to one or more of his creditors over the others, whereby to receive any advantage in anticipation of his failure, to the prejudice of his creditors, he shall be debarred the benefit of this Act. Sec. 30. All insolvent debtors owing, or accountable in any manner, for public funds, or property, of whatever nature or kind; all unfaithful depositories; all such as refuse or neglect to pay up all funds received by them as bankers, brokers, commission merchants; or for money, goods or effects received by them in a fiduciary capacity, shall be denied the benefits of this Act. Sec. 31. If, after the presentation of his petition, the insolvent shall sell, or in any manner transfer or assign any of his property; or collect any debts due him, and shall not give a just and true account of the property so sold or transferred, and the moneys so collected, and pay the same over to the assignees, within ten days after their appointment, said debtor shall not receive the benefit of this Act. Sec. 32. Whenever any insolvent debtor has had the benefit of this Act, if thereafter, at any time, it is made to appear that he has concealed any part of his property or estate, or given a false schedule, or committed any fraud under the provisions of this Act, it is hereby declared that he has forfeited all benefit and advantage which he would otherwise have had by virtue of this Act, and he cannot avail himself of any of its provisions in bar to any claim that may be instituted against him. Sec. 33. No person can apply for, or receive the benefit of this Act, through an agent or attorney in fact. Sec. 34. From and after the surrender of the property of the insolvent debtor, all property of such insolvent shall be fully vested in his assignee or assignees, for the benefit of his creditors, and shall not be liable to be seized, attached, taken, or levied on, |
κ1864 Statutes of Nevada, Page 375 (CHAPTER 116)κ
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or levied on, by virtue of any execution issued against the property of said insolvent, and the assignees who may be appointed shall take possession of and be entitled to claim and recover all the said property, and to administer and sell the same as herein provided. Sec. 35. If here be any creditors residing without the limits of this State, the Judge shall appoint an Attorney to represent them, but the fees of said attorney shall in no case be paid by the mass of the creditors, but shall be levied on the amount of the sums which shall be recovered for the account of such non-resident creditors, at the rate of ten per centum; provided, that in no case shall the whole fees allowed to counsel appointed on behalf of said creditors exceed the sum of ($350) three hundred and fifty dollars. Sec. 36. In case the debtor who applies for the benefit of this Act should have no property to surrender to his creditors, or if the appraised value of the property exhibited in his schedule should not amount to more than one third of his debts, in case he should already have received the benefit of this Act during the year next preceding, the Judge before whom application is made shall not admit him to the benefit of this law, unless it be proven to the said Judge, by affidavit, sworn and subscribed to by two creditable and disinterested witnesses, that the debtor has really experienced the losses by him stated, and that the said losses may have reduced him to the situation in which he finds himself; provided, all legal mortgages and liens bona fide existing on such property, at the time of the surrender as aforesaid, shall remain good and valid, any may be enforced in the same manner as though no such surrender had been made. Sec. 37. All the goods, titles, and claims, which the insolvent debtor shall have declared in his schedule, shall be delivered up to the assignees as soon as they shall have been appointed; and in case the debtor should refuse to deliver up the goods, titles, effects, or estate in his possession, the Judge shall oblige to that delivery, either by ordering the Sheriff to seize the said property, to be by him delivered up to the assignees, or causing the said insolvent to be imprisoned until the said delivery shall be effected. Sec. 38. The assignee or assignees appointed under this Act shall make out a true account of all disbursements made by them in discharge of their duties as assignee or assignees, which shall be verified by the oath of such assignee or assignees, and shall deliver the same to the Judge having jurisdiction of the subject matter, and such Judge shall, in writing, certify such part or parts of the same, as he shall deem to be just and necessarily expended by said assignee or assignees in the discharge of their duty, which amount so allowed shall be paid out of the property of such insolvent debtor. Sec. 39. No assignment of any insolvent debtor, otherwise than is provided in this Act, shall be legal or binding upon creditors. |
Non-resident creditors.
Property of insolvent.
Proceedings.
Assets to be delivered to assignees.
Assignees to make out a true account of disbursements.
Assignment. |
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κ1864 Statutes of Nevada, Page 376κ
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Apportionment of moneys.
Not to interfere with special fund.
Duty of Treasurer. |
Chap. CXVII.An Act authorizing the Board of County Commissioners of the several counties of this State, to apportion the County Revenues.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The Boards of County Commissioners in the several counties of this State, shall apportion all the moneys coming into the county treasury, or so much thereof as is not by law set aside into special funds, as follows: Two thirds shall go into the general county fund; one sixth, or so much thereof as may be necessary, shall go into the indigent sick fund, and one sixth, or so much thereof as may be necessary, shall go into the contingent fund, to defray the contingent expense of the county. Said apportionment shall be made, by an order entered upon their records, at the first meeting of said board, after the passage of this Act. Sec. 2. Nothing in this Act shall be so constructed as to authorize the said board to disturb, or in any manner to interfere, with any special fund which has been, or which may hereafter, be created by law. Sec. 3. It shall be the duty of the County Treasurers of the several counties of this State, to apportion and pay into the funds, as directed by said Board of County Commissioners, all moneys coming into their hands. |
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Commissioner to locate.
Bond of Commissioners. |
Chap. CXVIII.An Act to provide for the selection and location of five hundred thousand acres of lands donated to this State by an Act of the Congress of the United States.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The Governor of this State is hereby authorized and empowered to appoint some suitable and competent person as Commissioner to locate and select the five hundred thousand acres of land donated to this State by an Act of the Congress of the United States of America, entitled An Act to appropriate the proceeds of the sales of the public lands, and to grant pre-emption rights, approved September fourth, one thousand eight hundred and forty-one. Sec. 2. The person so appointed shall, before entering upon the discharge of his duties, enter into a good and sufficient bond to the People of the State of Nevada, in the sum of ten thousand dollars, for the faithful performance of his duty as such Commissioner, which bond shall be approved by the Governor, and deposited with the Secretary of State. |
κ1864 Statutes of Nevada, Page 377 (CHAPTER 118)κ
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Sec. 3. The said Commissioner shall have power to make selections and locate the lands in accordance with the law of Congress hereinbefore mentioned, and shall make out and file with the Secretary of State a report, which shall set forth the location, number of acres, and the character and the description of the land so located; provided, that the said Commissioner shall make a report, as provided in this section, at least once in each quarter year, commencing at the time of his appointment. Sec. 4. Whenever any lands are selected and located as herein provided, and the Governor shall have approved of such selection and location, the same shall be deemed to be the selections of lands on the part of this State, and the Governor is hereby declared to be the agent of the State, to receive the said lands so selected. Sec. 5. The said Commissioner shall receive for compensation, in making such selections and locations, the sum of three cents per acre for each and every acre so located and approved as herein provided, which shall be paid on the certificate of the Secretary of State, of the number of acres so selected and approved; provided, that nothing shall be allowed or paid to the Commissioner authorized to be appointed by this Act, until the Governor shall have approved of the selections and locations made by him. |
Commissioner to make report.
Governor to be agent.
Compensation of Commissioner.
Proviso. |
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Chap. CXIX.An Act to authorize the County Commissioners of the several counties of this State to build or purchase buildings suitable for county purposes.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. In any county in this State, not at present supplied with suitable buildings for county purposes, it shall be lawful for the Board of County Commissioners of such county, to build or purchase, in their discretion, the buildings required. Sec. 2. For such purposes, the Board of County Commissioners are hereby authorized and empowered to issue bonds of such county, in an amount not to exceed the sum of twenty-five thousand dollars; provided, that in county where the voting population shall be more than four thousand, the said County Commissioners may issue bonds in a sum not to exceed sixty thousand dollars; provided, further, that such bonds shall not in any county bear interest at a rate exceeding two (2) per cent. per month, which, principal and interest, shall be payable at such times as may be determined, in gold or silver coin of the United States. Sec. 3. In any county availing themselves of the privileges of this Act, the Board of County Commissioners are hereby authorized and empowered to levy a special tax, not to exceed one half of one per cent. on the taxable property in the county, for the purpose of paying the interest and principal of the bonds or warrants herein authorized to be issued, |
Commissioners authorized to build or purchase certain buildings.
To issue bonds.
Proviso.
Special tax. |
κ1864 Statutes of Nevada, Page 378 (CHAPTER 119)κ
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Proviso.
Proviso. |
for the purpose of paying the interest and principal of the bonds or warrants herein authorized to be issued, and the same shall be set apart for the purposes herein specified; provided, that should there be any excess of such fund hereby created, after paying the principal and interest of such bonds or warrants, such excess shall be transferred to the general fund of such county; provided, further, that should there not be a sufficient amount of said fund collected to liquidate the indebtedness hereby authorized to be created, at the time such indebtedness may become due, then, and in that case, such deficiency shall be paid from the general fund of such county, and the Board of County Commissioners are hereby authorized and required to draw their warrant upon the general fund for such deficiency. |
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Secretary of State to contract for capitol buildings.
Proviso.
Appropriation to pay rent, etc. |
Chap. CXX.An Act to provide for the payment of Rent for the use of the Capitol Building for the year one thousand eight hundred and sixty five, and to reimburse Ormsby County for the amount expended in preparing said building for the occupation of the Legislature and State officers.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The Secretary of State is hereby authorized and directed to contract for, and lease, from the proper county authorities of the county of Ormsby, for the second story of the county building (otherwise known as and used as a capitol building), of Ormsby County, for the use of the Legislature and State officers during the year one thousand eight hundred and sixty-five, on the following terms, to wit: the State to pay to said county, for the use of said portion of said building, for the term aforesaid, and to reimburse said county for the amount paid in preparing said building for the occupation of said Legislature and State officers, the sum of four thousand five hundred dollars; provided, that the said county may resume to itself, during the vacation of the Legislature, the present Assembly Hall for a District Court room, and the rooms in the rear of said Assembly Hall, and in the rear of the Senate Chamber for county offices. Sec. 2. That so soon as such contract and lease shall be made, as above provided for, the Secretary of State shall thereupon certify the fact thereof to the Controller of State, who shall thereupon draw his warrant on the State Treasurer, for the sum of four thousand five hundred dollars, to pay the items above mentioned, which warrant shall be paid by the State Treasurer to the County Commissioners of Ormsby County out of any moneys in the State Treasury, not otherwise specially appropriated, to the use of the current expense fund of said county. |
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κ1864 Statutes of Nevada, Page 379κ
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Chap. CXXI.An Act to amend an Act to authorize the survey and to establish the Western Boundary Line of the State of Nevada, approved February seventh, one thousand eight hundred and sixty-five.
[Approved March 10, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Section two of said Act is hereby amended so as to read as follows: A suitable person shall be appointed as Commissioner to carry out the provisions of this Act, and that he be, and is hereby, authorized and empowered to continue the said boundary line from the point where the same was suspended on the part of the State of California, to the distance of seventy miles from the place of beginning, as aforesaid. Sec. 2. Section three of said Act is hereby amended so as to read as follows: The Commissioner is hereby authorized to contract with, and employ, a skillful and competent engineer, to survey and establish the western boundary of this State, as herein provided; provided, the expenses of surveying shall not exceed the sum of forty-five dollars ($45) per mile, and that no additional charges shall be allowed for stores, equipments, plats or reports of such survey; provided, the sum of three hundred dollars ($300) be allowed such Commissioner as compensation for his services. Sec. 3. Section four of said Act is hereby amended so as to read as follows: The sum of three thousand four hundred and fifty dollars ($3,450) is hereby appropriated for that purpose, and that the Governor is authorized to draw from the State Treasury, out of any moneys not otherwise appropriated, such sums for that purpose as may be required, not exceeding the sum of three thousand four hundred and fifty dollars ($3,450). |
Commissioner.
To employ engineer.
Proviso.
Appropriation. |
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Chap. CXXII.An Act amendatory of an Act to provide for the payment of Rent for the use of the Capitol Building for the year one thousand eight hundred and sixty-five, and to reimburse Ormsby County for the amount expended in preparing said building for the occupation of the Legislature and State officers, approved March tenth, one thousand eight hundred and sixty-five.
[Approved March 11, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. Section two of an Act of which this is amendatory, is hereby amended so as to read as follows: |
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κ1864 Statutes of Nevada, Page 380 (CHAPTER 122)κ
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Secretary of State to certify to Controller.
Warrants.
Appropriation of money. |
Section Two. That so soon as such contract and lease shall be made, as provided for, the Secretary of State shall thereupon certify the fact thereof to the Controller of State, who shall thereupon draw his warrants on the State Treasurer for the sum of four thousand five hundred dollars, to pay the items above mentioned, which warrants shall be paid by the State Treasurer to the County Commissioners of Ormsby County, out of any moneys in the State Treasury not otherwise specially appropriated. Three thousand five hundred dollars of said sum shall be appropriated to the current expense fund, and one thousand dollars thereof shall be appropriated to the building fund of said county. |
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Appropriation.
Warrant. |
Chap. CXXIII.An Act for the Relief of John A. Benham for taking the Census in the counties of Nye and Churchill, in the Territory of Nevada, in one thousand eight hundred and sixty-four.
[Approved March 11, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The sum of six hundred dollars is hereby appropriated, out of any moneys in the general fund, or which may come into the general fund of this State, for the payment of John A. Benham, for services rendered by him, and for moneys paid his deputies, for taking the census in the counties of Nye and Churchill, in the Territory of Nevada, in one thousand eight hundred and sixty-four, by the order of the Governor of said State. Sec. 2. The Controller of this State shall draw his warrant in favor of said John A. Benham for said amount of six hundred dollars, and the State Treasurer shall [pay] the same as aforesaid. |
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Board of registration, what constitutes.
Board shall provide books. |
Chap. CXXIV.An Act to provide for the Registration of the Names of Electors, and for the ascertainment by proper proofs of the Persons who shall be entitled to the Right of Suffrage.
[Approved March 11, 1865.]
The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:
Section 1. The Boards of County Commissioners of the several counties of the State shall also constitute what shall be known and termed as a Board of Registration, and as such their duties shall be as provided in this Act. Sec. 2. Each Board shall provide suitable books or registers (one for each election precinct or district), so prepared that each shall contain a separate list of persons entitled to vote, residing |