out notice as herein provided; provided, that no bonds shall be sold for a less sum than ninety cents on the dollar. The proceeds of the sale of bonds, to be called the "Construction Fund," shall be deposited with and be safely kept with the Treasurer of the State, and paid out only as hereinafter provided, but the State shall not be liable for the payment of any of said bonds. interest; how paid. SEC. 19. Said bonds and the interest thereon shall be Bonds and paid by a revenue derived from an annual tax upon the property in the district, and all the property in the district shall be and remain liable to be taxed for such payment, as hereinafter provided. SEC. 20. The Assessor must, between the first Monday in Duty of March and the first Monday in June in each year, ascertain Assessor. the names of taxable inhabitants and all property in the district subject to taxation, and must assess such property to the persons who own, claim, have the possession or control thereof, at its full cash value. He must prepare an assessment book, with appropriate headings, in which must be listed all property within the district, in which must be specified, in separate columns, under the appropriate head; provided, that for the year eighteen hundred and seventyeight the Assessor shall have until the first Monday in July in which to make the assessment: book must First-The name of the person to whom the property is Assessment assessed. If the name is not known to the Assessor the show. property shall be assessed to "unknown owners." Second-Land by township, range, section, or fractional section, and when such land is not a Congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, locality, and the improvements thereon. Third-City and town lots, naming the city or town, and the number and block, according to the system of numbering in such city or town, and by metes and bounds, and the improvements thereon. Fourth-All personal property, showing the number, amount, kind, and quality. Fifth-The cash value of real estate, other than city or town lots. Sixth-The cash value of improvements on such real estate. Seventh-The cash value of city and town lots. Eighth-The cash value of improvements on city and town lots. Ninth-The cash value of improvements on real estate assessed to persons other than the owners of the real estate. Tenth-The cash value of all personal property, exclusive of money. Eleventh-Amount of money. Twelfth-The total value of all property. Thirteenth-The total value of all property after equalization by the Board of Commissioners. Fourteenth-Such other things as the Board of Commissioners may require. Deputies allowed. SEC. 21. The Board of Commissioners must allow the Assessor so many deputies, to be appointed by him, as will, in the judgment of the Board, enable him to complete the assessment within the time herein prescribed. The Board must fix the compensation of such deputies, which shall be Compensa paid out of the treasury of the district. The compensation must not exceed five dollars per day for each deputy for the time actually engaged, nor must any allowance be made but for work done between the first Monday in March and the first Monday in August of each year. tion. Board of Equalization. Interest tax. SEC. 22. On or before the first Monday in August in each year, the Assessor must complete his assessment book and deliver it to the Secretary of the Board, who must immediately give notice thereof, and of the time the Board of Commissioners, acting as a Board of Equalization, will meet to equalize assessments, by publication in a newspaper published in each of the counties comprising the district. The time fixed for the meeting shall not be less than twenty nor more than thirty days from the first publication of the notice, and in the meantime the assessment book must remain in the office of the Secretary for the inspection of all persons interested. SEC. 23. Upon the day specified in the notice required by the preceding section for the meeting, the Board of Commissioners, which is hereby constituted a Board of Equalization for that purpose, shall meet and continue in session from day to day as long as may be necessary, not to exceed thirty days, exclusive of Sundays, to hear and determine such objections to the valuation and assessment as may come before them; and the Board may change the valuation as may be just. The Secretary of the Board shall be present during its sessions, and note all changes made in the valuation of property, and in the names of persons whose property is assessed; and within ten days after the close of the session, he shall have the total values, as finally equalized by the Board, extended into columns and added up. In case the valuation of any lands is increased, the Board shall cause its Secretary to immediately give written notice of such increased valuation to the owner of such lands, either by delivering the same to such owner personally, or by depositing it in the mail, postage paid, addressed to such owner. SEC. 24. The Board of Commissioners shall then levy a tax sufficient to raise the annual interest on the outstanding bonds, and at the expiration of ten years after the issuing of the bonds the Board must increase said tax for the ensuing ten years in the following percentage of the principal of the whole amount of bonds, to wit: For the eleventh year, five per cent.; for the twelfth year, six per cent.; for the thirteenth year, seven per cent.; for the fourteenth year, eight per cent.; for the fifteenth year, nine per cent.; for the sixteenth year, ten per cent.; for the seventeenth year, eleven per cent.; for the eighteenth year, thirteen per cent.; for the nineteenth year, fifteen per cent.; and for the twentieth year, a percentage sufficient to pay off said bonds. The Secretary of the Board must compute, and enter in a separate money column in the assessment book, the respective sums, in dollars and cents, to be paid as a tax on the property therein enumerated. When collected, the tax shall be paid into the State treasury, and shall constitute a special fund, to be called the "Bond Fund of the West Side Irrigation District." come a lien. SEC. 25. The tax due upon real property is a lien against Tax to bethe property assessed, and the tax due upon the personal property is a lien upon the real property of the owner thereof, from and after the time the same becomes delinquent; and such lien is not removed until the taxes are paid or the property sold for the payment thereof. Collector. SEC. 26. On or before the first day of November, the Sec- Duty of Tax retary must deliver the assessment book to the Tax Collector of the district, who shall, within twenty days, publish a notice in a newspaper published in each of the counties comprising the district, that said taxes are due and payable, and will become delinquent on the thirty-first day of December next thereafter, and that unless paid prior thereto three per cent. will be added to the amount thereof, and also the time and place at which payment of taxes may be made. The notice shall also specify a time and place within each division of the district when and where the Collector will attend to receive payment of taxes, and shall be published for fifteen days, and printed copies of said notice shall be posted for the same time in three public places in each division. The Tax Collector must attend at the time and place specified in the notice to receive taxes, which must be paid in gold and silver coin. He must mark the date of the payment of any tax in the assessment book opposite the name of the person paying, and give a receipt to such person, specifying the amount of the assessment and the tax paid, with a description of the property assessed. On the thirty-first day of Taxes; December of each year, all unpaid taxes are delinquent, quent. and thereafter the Tax Collector must collect thereon for the use of the district an addition of three per cent. when delin of delin SEC. 27. On or before the first day of February the Tax Publication Collector must publish the delinquent list, which must con- quent list. tain the names of the persons and a description of the property delinquent, and the amount of the taxes and costs due opposite each name and description, with the taxes due on personal property added to the taxes on real estate, where the real estate is liable therefor, or the several taxes are due from the same person. He must append and publish with the delinquent list a notice that, unless the taxes delinquent, together with the costs and percentage, are paid, the real property upon which such taxes are a lien will be sold at public auction. The publication must be made once a week for three successive weeks in a newspaper published in each of the counties comprised in the district. The publication must designate the time and place of sale. The time of sale Time of sale. must not be less than twenty-one nor more than twentyeight days from the first publication, and the place must be at some point designated by the Tax Collector in the subdivision in which the property is situated. Additional SEC. 28. The Collector must collect, in addition to the collection. Sale of delinquent property. Owner may designate amount to be sold. Collector to enter de scription of land sold in a book. Redemption of property made. taxes due on the delinquent list, and three per cent. added thereto, fifty cents on each lot, piece, or tract of land separately assessed, and on each assessment of personal property, one-half of which must go to the district, and the other to the Collector in full for preparing the list. On the day fixed for the sale, or some subsequent day to which he may have postponed it, of which he must give notice, the Collector, between the hours of ten o'clock A. M. and three P. M., must commence the sale of the property advertised, commencing at the head of the list and continuing alphabetically or in numerical order of the lots and blocks until completed. He may postpone the day of commencing the sales, or the sale from day to day, but the sale must be completed within three weeks from the date first fixed. SEC. 29. The owner or person in possession of any real estate offered for sale for taxes due thereon may designate, in writing, to the Tax Collector, prior to the sale, what portion of the property he wishes sold, if less than the whole; but if the owner or possessor does not, then the Collector may designate it, and the person who will take the least quantity of the land, or in case an undivided interest is assessed, then the smallest portion of the interest, and pay the taxes and costs due, including two dollars to the Collector for the duplicate certificate of sale, is the purchaser. If the purchaser does not pay the taxes and costs before ten o'clock A. M. the following day, the property on next sale day, before the regular sale, must be resold for the taxes and costs. After receiving the amount of the taxes and costs, the Collector must make out, in duplicate, a certificate, dated on the day of sale, stating (when known) the name of the person assessed, a description of the land sold, the amount paid therefor, that it was sold for taxes, giving the amount and the year of the assessment, and specifying the time when the purchaser will be entitled to a deed. The certificate must be signed by the Collector, and one copy delivered to the purchaser and the other filed in the office of the County Recorder. SEC. 30. The Collector, before delivering any certificate, must, in a book, enter a description of the land sold, corresponding with the description in the certificate, the date of sale, purchaser's name, and amount paid, regularly numbering the description on the margin of the book, and put a corresponding number on each certificate. Such book must be open to public inspection, without fee, during office hours, when not in actual use. On filing the certificate with the County Recorder, the lien of the tax vests in the purchaser, and is only divested by payment to him, or to the Tax Collector for his use, of the purchase money and two per cent. per month from the day of sale until redemption. SEC. 31. A redemption of the property sold may be made sold may be by the owner, or any party in interest, within twelve months from the date of purchase. Redemption must be made in gold or silver coin, as provided for the collection of State and county taxes, and when made to the Collector he must audit the amount paid to the person named in the certifi cate, and pay it on demand to the person or his assignees. In each report the Collector makes to the Board of Commissioners, he must name the person entitled to redemption money, and the amount due to each. On receiving the certificate of sale, the County Recorder must file it, and make an entry in a book similar to that required of the Collector. On the presentation of the receipt of the person named in the certificate, or of the Collector for his use, of the total amount of the redemption money, the Recorder must mark the word "redeemed," the date, and by whom redeemed, on the certificate and on the margin of the book where the entry of the certificate is made. If the property is not redeemed within twelve months from the sale, the Collector, or his successor in office, must make to the purchaser or his assignee a deed of the property, reciting in the deed substantially the matters contained in the certificate, and that no person redeemed the property during the time allowed by law for its redemption. The Collector shall receive from the purchaser, for the use of the district, two dollars for making such deed. SEC. 32. The matter recited in the certificate of sale must Deed is be recited in the deed, and such deed duly acknowledged or Prima facie approved is prima facie evidence that: First-The property was assessed as required by law. Fifth-At a proper time and place the property was sold Seventh-The person who executed the deed was the proper officer. Eighth-Where the real estate was sold to pay taxes on personal property, that the real estate belonged to the person liable to pay the tax. Such deed, duly acknowledged or proved, is (except as against actual fraud) conclusive evidence of the regularity of all the proceedings, from the assessment by the Assessor, inclusive, up to the execution of the deed. The deed conveys to the grantee the absolute title to the lands described therein, free of all incumbrances, except when the land is owned by the United States or this State, in which case it is prima facie evidence of the right of possession. of what. dence of SEC. 33. The assessment book or delinquent list, or a copy Assessment thereof certified by the Tax Collector, showing unpaid taxes book, eviagainst any person or property, is prima facie evidence of the what. assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of the law in relation to the assessment and levy of such taxes have been complied with. tax may be SEC. 34. The Tax Collector may, after the first Monday in Collection of February of each year, collect the tax due on personal prop- made; how. erty, except when the real estate is liable therefor, by seizure and sale of any personal property owned by the delinquent. The sale must be at public auction, and of sufficient amount |