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SECTION 9. All acts and parts of acts in conflict with this act are hereby repealed.

SECTION 10. This act shall take effect and be in force from and after its passage and approval. Approved March 12, 1897.

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AN ACT to regulate the manner of making out tax books and tax sale rec-
ords, and prescribing the forms to be used by the county clerk and
county treasurer in the extension and collection of the same.

Be it enacted by the Legislative Assembly of the Territory of

shall make

SECTION 1. The county clerk, of each county, in How clerk making out the tax books for each county, shall con- out tax rolls. solidate all the territorial taxes under one heading; he shall also consolidate all the county levies, to gether with all township and municipal levies, and extend the same under the one head; the district school levy shall be extended separately and in a column by itself.


SECTION 2. In making out the tax books and ex- Form of tax tending the tax, the county clerk shall separate and extend said tax by municipal townships; said tax book shall also constitute the tax sale and redemption record, and shall be of the following form:


No. of Receipt.

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Duty of clerk in extending taxes.

Form of treasurer's tax record.


The tax books so made out by the clerk, must be by him correctly footed, and each page balanced, and abstract shall then be made of the footings of each page, which abstract so made, shall be, by the clerk, coreectly footed and balanced, and he shall, from abstract, charge the county treasurer in separate accounts with each of the various funds as shown by said abstract, opening a distinct and separate account with said treasurer with each of said funds; and in the settlement made with said treasurer, shall credit each account with the amount shown to have been paid out by said treasurer, as evidenced by warrants cancelled and proper receipt to said treasurer, showing that he has paid the same.

SECTION 4. The county treasurer shall keep a record in the following form:



Upon which he shall, at the close of each day's business, enter up the duplicate of each tax receipt issued by him during such day, showing the number of each receipt, date of payment, territorial equalized value,

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amount of consolidated territorial tax, amount of consolidated county and municipal taxes, district school tax, and total.

by treasurer

collected and

ord therefor.

SECTION 5. At the end of each calendar month, the Distribution county treasurer shall foot up the amount of the of taxes collections for said month, and distribute the same form of recamong the different funds to which they belong, as shown by the rates per cent. of each, so composing said consolidated tax, and for that purpose he shall keep a book ruled





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Upon which he shall make an entry under the proper

headings, showing the amount of each kind of tax collected for said month, and the total of all taxes collected, and shall within two days thereafter file with the county clerk of said county a statement showing the amount of each of said collections as shown by said record, and verrify the same by affidavit before said clerk, and said clerk shall record the same in a duplicate of said treasurer's distribution record, to be kept by him.

appo tion

and form of

SECTION 6. The county treasurer shall, at the end Treasurer to of each month, ascertain the amount of district school school tax, tax collected by him in each municipal township, and record. to which school district the same belongs, and shall enter upon a book to be kept by him substantially in the following form:


The name of the municipal township, the month in

which said collections were made; and under the

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duties with

tax receipts.

number of the school district he shall place the amount collected in said municipal township, during said month, belonging to said district.

SECTION 7. All tax receipts shall be made out in reference to duplicate and shall be numbered in consecutive numbers by printing the numbers thereon; the original shall be given to the party paying said tax, and the duplicate shall be filed with the county clerk, after being entered by the county treasurer on his daily collection register, arranged by him in packages, showing the receipts issued for taxes in each municipal township; wrapped around said duplicate receipts shall be a list of the same, showing the number of the receipts and the total tax collected on each: Provided, Said duplicate receipts and lists shall only be filed with the county clerk at the end of each month; the county clerk shall file and preserve said lists and duplicate receipts, and record the same in a book to be by him kept for that purpose.

Form of tax receipts.

SECTION 8. The receipts for taxes issued by the county treasurer shall be in the following form:

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and shall have printed thereon the rates per cent. of the different taxes so collected by him.

SCTION 9. All acts and parts of acts in conflict with this act, are hereby repealed.

SECTION 10. This act shall be in force and effect from and after its passage and approval.

Approved March 12, 1897.


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AN ACT to provide uniformity in recording claims filed and allowed in the
counties of the Territory of Oklahoma.

Be it enacted by the Legislative Assembly of the Territory of


the county.

SECTION 1. All claims against the different coun- Time of filing ties in this Territory shall be filed with the county against clerk of each county at least five days before the first day of each regular session of the county commissioners of said county.

filed in time

SECTION 2. When any claim is not filed within said Claim not five days, no action shall be taken on said claim until not acted on. the next regular meeting of said board.

number and



SECTION 3. When any claim is presented to the Clerk to file, county clerk properly sworn to as required by law, he record shall at once file the same and number it in the order form of recof its presentation and enter the same upon what shall be known as the County Clerk's Calendar of Claims," which shall show the date of filing, name of claimant, the nature of the claim and the amount claimed, which calendar shall be in the following form, viz:

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SECTION 4. At the next regular meeting there- Calendar of

claims fur


after of said county commissioners, the county clerk nished to shall place said calendar before said board, together ers, at meetwith the claims so filed for their action thereon.


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