Page:1862 Territory of Dakota Session Laws.pdf/444

CHAP. LXIX.] constitute a board of equalization, and shall, on or before the first day of August in each year in which real estate is assessed, equalize the valuation of real property among the several counties and towns in the territory in the following manner: 1. They shall add to the aggregate valuation of real property of each county, which they shall believe to be valued below its proper valuation, such per centum in each case as will raise the same to its proper valuation. 2. They shall deduct from the aggregate valuation of real property of each county which they shall believe to be valued above its proper valuation, such per centum in each case as will reduce the same to its valuation.

. 31. Said governor and secretary shall keep a full record of their doings, and immediately after which the secretary of the territory shall transmit to the clerk of the county commissioners of each county a statement of the per centum to be added to on deducted from the valuation of real property in his county. The clerk of the county commissioners shall add to or deduct from the valuation of each tract or parcel of real property in his county the required per centum on the same, and in each year the governor and secretary shall determine the rate of tax to be levied and collected, which shall not exceed one and one half mills on the dollar, and the secretary of the territory shall notify the clerks of the county commissioners of the several counties of the rate of such tax.

. 32. If any clerk of the county commissioners shall neglect or refuse to transmit to the secretary of the territory the abstract of the assessment of the real property in the county, or to add or deduct the per centum fixed by the territorial board of equalization as required by this act, such clerk shall be deemed guilty of a misdemeanor for which he shall be prosecuted in the district court by indictment, and if found guilty, shall be fined in any sum, not more than one thousand dollars, and shall also be liable on his official bond to any person who may have suffered damage thereby.

. 33. The treasurer, on receiving the text-book for each year, shall enter upon the same in separate columns opposite each parcel of real property, or person's name, on which, or against whom, any tax remains unpaid for either of the preceding years, the year or years for which such delin-