Page:1887 Compiled Laws of Dakota Territory.pdf/75

§§ 75-83 § 75. The auditor shall transmit to the territorial treasurer a statement of the assessments of each county of the territory as soon as praticablepracticable [sic] after the abstracts of such assessments shall be received from the county clerks of the several counties.

§ 76. Whenever required he shall submit his books, accounts, and vouchers to the inspection of the legislative assembly, or any committee thereof appointed for that purpose.

§ 77. He shall transmit to the register of deeds of each county, on or before the first day of May in each year, a list of lands within such county which shall have become subject to taxation within the preceding year, agreeable to the information by him received from the land offices in the territory.

§ 78. He shall from time to time prepare and transmit to the county clerk of each county such general forms and instructions in conformity with the laws in force, as, in his opinion, may be necessary to secure uniformity in assessing, charging, and collecting and accounting for the public revenue; and assessors and treasurers shall observe such forms and instructions.

§ 79. The auditor is hereby authorized to remit any penalty for the non-payment of taxes when satisfied that the same is improperly charged, or that such penalty occurred in consequence of the negligence or error of any officer required to do any duty relative to the levy and collection of such taxes; and may, from time to time, correct all errors which he shall discover in the duplicate of taxes assessed in any county.

§ 80. The expenses of procuring books directed by this act to be procured, and the copies of entries, surveys, and other documents from the land offices, and all other contingent expenses of his office, shall be paid by the auditor out of the contingent fund appropriated for the use of said office.

§ 81. If any officer concerned in the collection of the territorial revenue shall fail to collect, to make proper return, to make settlement, or to pay over all moneys by him received and belonging to the territory at the time and in the manner required by law, the auditor of the territory shall, after the expiration of fifteen days next after the expiration of the time within which such are by law required to be performed, transmit to the county clerk of the proper county a statement of the sum claimed by the territory from such delinquent officer, with directions for such county clerk to proceed against such delinquent officer and his securities in the manner prescribed by law; provided, that when the auditor of the territory shall be satisfied that such default results from some inevitable accident, and not from the negligence of such officer, he may, at his discretion, postpone the instructions for bringing suit for any time not exceeding sixty days.

§ 82. The auditor is authorized to administer an oath to accountants and witnesses, in support of the justice of such accounts as may be exhibited to him for liquidation, and to certify the same accordingly.

[For duties as insurance commissioner see article 11, chapter 3, title 2, part, division second, civil code.]

§ 83. The territorial auditor is authorized to furnish such clerical assistance as may be necessary to the executive office, the same to be paid out of the receipts of said auditor's office, not to exceed one thousand dollars in any one year.