Page:1862 Territory of Dakota Session Laws.pdf/443

426 obtain the same, it shall be proper to assess such real estate without connecting therewith any name, but inserting at the head of the page the words "owner unknown," and such property shall be listed as other like property.

. 26. If any assessor shall fail or neglect to perform any of the duties required of him by this act, at the time and in the manner specified, he shall be liable to a fine of not less than twenty nor more than five hundred dollars, to be recovered in an action brought in the district court by the board of county commissioners; the judgment shall be against him and his bondsmen, and the proceeds of such fine shall go to the school fund of the county.

. 27. The board of county commissioners of each county shall constitute a board for the equalization of the assessment, and shall have power to equalize the assessment of the several persons and townships in the county substantially in the same manner as is required of the territorial board of equalization to equalize among the several counties of the territory, at their first regular meeting after the general election in each year, and at such meetings they shall add to said assessment any taxable property in the county not included in the assessment as returned by the assessor, and shall assess the value thereof.

. 28. Any person who may feel aggrieved at any thing in the assessment of his property, may appear before the board of equalization, either in person or by agent, at the time mentioned in the preceding section, and have the same corrected in such manner as to said board shall seem just and equitable.

. 29. Each clerk of the county commissioners shall, on or before the first day of July of each year, make out and transmit to the secretary of the territory, by mail or otherwise, an abstract of the real property in his county, in which he shall set forth: 1. The number of acres of land in his county and the aggregate value of the same, exclusive of town lots returned by the assessors as corrected by the county commissioners. 2. The aggregate value of real property in each town in the county, according to the valuation of the board of county commissioners. 3. The aggregate value of personal property in his county.

. 30. The governor and secretary of the territory