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SEC. 20. In case a pharmacist is convicted under the provisions of this Act, the court shall, in addition to the penalty provided by this Act, revoke his license to practice pharmacy.

SEC. 21. The issuance by the United States of an Internal Revenue Special Tax Stamp or Receipt to any person as a dealer in intoxicating liquors shall be prima facie evidence of the sale of intoxicating liquors by such person during the time the stamp or receipt is in force and effect.

A copy of such Stamp or Receipt or of the record of the issuance thereof, certified to by a United States Internal Revenue officer having charge of such record is admissible as evidence in like case and with like effect as the original Stamp or Receipt.

SEC. 22. It shall be unlawful for any person, firm, company, corporation or agent to have in his or its possession any intoxicating liquors of any kind for any use or purpose except the same shall have been obtained and is so possessed under a permit authorized by this Act.

SEC. 23. The provisions of Chapter 15, Session Laws of 1911, are hereby specifically extended to and made applicable in the enforcement of this Act.

SEC. 24. Chapter 27, Session Laws of 1913, and Chapter 99, Session Laws of 1913, and all other Acts and parts of Acts in conflict herewith are hereby repealed.

SEC. 25. It is expressly declared that should any Section, part or portion of this Act be declared unconstitutional or void, such invalidity shall in no way affect the remaining portions of said Act.

Approved, February 18, 1915.

CHAPTER 12
(H. B. No. 29.)

AN ACT

TO AMEND AN ACT AMENDING SECTION 1056 OF THE POLITICAL CODE OF IDAHO RELATING TO THE APPORTIONMENT OF THE GENERAL LEVY FOR ROAD AND BRIDGE PURPOSES IN GOOD ROAD DISTRICTS WHICH ACT AMENDING SAID SECTION 1056 WAS PASSED BY THE LEGISLATURE OF THE STATE OF IDAHO IN 1909, AND APPROVED MARCH 13TH, 1909, BEING KNOWN AS SENATE BILL NO. 166, AND DECLARING AN EMERGENCY.

Be It Enacted by the Legislature of the State of Idaho:

SECTION 1. That Section 1056 of the Political Code of the State of Idaho, as the same was amended by the Legislature of the State of Idaho, 1909, and approved March 13th, 1909, being known as Senate Bill No. 166, Session Laws of the State of Idaho, 1909, page 172, be and the same is hereby amended to read as follows:

SEC. 1056. It shall be the duty of the board of good road commissioners to provide for a tax levy each year, within their respective districts, upon all the assessable property within their respective districts, sufficient to pay the interest on bonds outstanding against such district, also to pay any other indebtedness incurred during the year in which such levy is made; and also to provide for a permanent sinking fund of not less than five per cent of the bonded indebtedness of their district. They shall, on or before the first day of September of each year, make an estimate of the amount of money necessary to be collected, together with the amount of assessable property within their district, together with the names of the owners thereof, and shall deliver said list to the county auditor of their respective counties. The county auditor shall apportion such assessment to each property owner within said district according to the values returned by the county assessor of the county in which such district is located, and all taxes so levied shall become a valid lien against such property and shall be collected by the county treasurer as other taxes are collected. For the purpose of providing moneys for the more extensive improvement of roads in such districts, there is hereby appropriated and the county auditor shall set apart seventy-five per cent (75) of the general tax levy raised for road and bridge purposes in the district to the credit of such district, which shall constitute a fund for the improvement of the roads and bridges in such district.

The county tax collector shall have power to collect delinquent poll tax in the same manner as provided for in cities and villages.

SEC. 2. All Acts and parts of Acts in conflict with this Act are hereby repealed in so far as the same affect this Act. SEC. 3. Whereas an emergency exists therefor, this Act shall take effect from and after its passage and approval by the Governor.

Approved February 23, 1915.

CHAPTER 13

(H. B. No. 64.)

AN ACT

AMENDING SECTION 2794 OF THE REVISED CODES OF IDAHO, RELATING TO THE ISSUE OF BONDS AND NOTES BY RAILROAD CORPORATIONS AND THE EXECUTION OF MORTGAGES TO SECURE THE SAME, AS AMENDED BY AN ACT OF THE LEGISLATURE OF THE STATE OF IDAHO PASSED AT THE ELEVENTH SESSION THEREOF, BEING CHAPTER 11 OF THE SESSION LAWS OF 1911 APPROVED FEBRUARY 14TH, 1911, AND DECLARING AN EMERGENCY. Be It Enacted by the Legislature of the State of Idaho:

SECTION 1. That Section 2794 of the Revised Codes of Idaho, as amended by an Act of the Legislature of the State of Idaho, passed at the Eleventh Session thereof being Chapter 11 of the Session Laws of 1911, approved February 14th, 1911, be and the same is hereby amended to read as follows:

SEC. 2794. Railroad corporations may borrow on the credit of the corporation, and under such regulations and restrictions as the directors thereof may impose, such sums of money as may be necessary for constructing, completing, equipping, extending, and improving their railroad, and all else relative thereto, and for leasing, purchasing, or operating the whole or any part of the railroad of any other railroad corporation, together with the franchises, powers, immunities, and all other property or appurtenances appertaining thereto, and may issue and dispose of bonds and promissory notes therefor *** bearing interest at a rate not exceeding ten (10) per cent per annum, and may also issue bonds and promissory notes *** bearing interest not in excess of the rate aforesaid, in payment of any debts or contracts for constructing, completing, equipping, extending and improving their road, and all else relative thereto, and for leasing, purchasing, or operating the whole or any part of the railroad of any other railroad corporation, together with the franchises, powers, immunities and all other property or appurtenances appertaining thereto * * * and to secure the payment of any or all of such bonds and notes, they may mortgage their corporate property and franchises.

SEC. 2. An emergency existing therefor this Act shall take effect and be in force from and after its approval. Approved February 23, 1915.

CHAPTER 14

(H. B. No. 128.)

AN ACT

TO AMEND SECTION 1580, REVISED CODES OF IDAHO, AS AMENDED BY CHAPTER 91 OF THE SESSION LAWS OF IDAHO, 1913, EXTENDING THE TIME OF PAYMENT ON EXISTING AND FUTURE CONTRACTS FOR THE PURCHASE OF STATE LANDS; REPEALING ALL ACTS AND PARTS OF ACTS IN CONFLICT WITH THIS ACT; AND DECLARING AN EMERGENCY.

Be It Enacted by the Legislature of the State of Idaho:

SECTION 1. That Section 1580, Revised Codes of Idaho, as amended by Chapter 91 of the Session Laws of Idaho of 1913, be and the same is hereby amended to read as follows:

SEC. 1580. All sales of State lands shall be held at the State Capital, unless otherwise directed by the State Board of Land Commissioners. Any such sale held away from the State Capital shall take place at the county seat of the county or of one of the counties in which such lands are situated, unless otherwise directed by the Board. Terms of payment shall be as follows: Timber lands, and lands chiefly valuable for timber, cash on the day of sale; on all other lands***ten per cent of the purchase money on the day of the sale, and the balance in forty annual payments with interest at the rate of six per cent per annum on all deferred payments. *** the purchaser shall always have the right to make full payment with accrued interest at any time. Interest on deferred payments shall be payable annually in advance on January first, and interest for the first year to January first next succeeding, shall be paid at the time of purchase. When the conditions hereinbefore prescribed have been complied with, the State Board shall make and deliver to the purchaser, a certificate of purchase containing the name of the purchaser, a description of the land, the sum paid, the amount remaining due, and the date at which each of the deferred payments falls due, and the amount thereof, and the amount and date of the several payments of interest to be made thereon. Such certificate shall be signed by the Governor and countersigned by the register, and a record of the same kept by him in a suitable book. When, in the judgment of the Board, a bond by a purchaser of State lands is necessary, the State Board shall require such purchaser to give a bond, upon such conditions as the Board may determine. Whenever a purchaser of any State land shall have complied with all the con

ditions of the sale, and paid all purchase money with the lawful interest thereon, he shall receive a deed for the land. purchased; such deed shall be signed by the Governor, and countersigned by the register, and attested with the seal of the State Board of Land Commissioners, and said deed shall operate to convey to the purchaser a good and sufficient title in fee simple; Provided, That the State Land Board may in its judgment, and on the application of the purchaser, extend the time of payment on all State lands purchased prior to the time this Act takes effect, in such manner as to distribute the remaining payments over a period which when added to the period which shall have elapsed since the purchase was made, shall not exceed forty years in all. Interest on all deferred payments to be at the rate of six per cent per annum. All payments shall be made to the State Board of Land Commissioners.

SEC. 2. That all Acts and parts of Acts in conflict with this Act be and the same are hereby repealed.

SEC. 3. An emergency existing therefor this Act shall take effect from and after its passage and approval. Approved February 23, 1915.

CHAPTER 15
(H. B. No. 190.)

AN ACT

TO AMEND HOUSE BILL NUMBER 5, ENTITLED, "AN ACT TO CREATE AND ORGANIZE THE COUNTY OF BENEWAH IN THE STATE OF IDAHO; TO DEFINE THE BOUNDARIES THEREOF, AND OF KOOTENAI COUNTY; TO CLASSIFY SAID COUNTY OF BENEWAH; TO LOCATE THE COUNTY SEAT OF SAID BENEWAH COUNTY AT ST. MARIES, IDAHO; TO PROVIDE FOR THE APPOINTMENT OF COUNTY OFFICERS IN AND FOR SAID BENEWAH COUNTY AND PRESCRIBING AND PROVIDING THE DUTIES OF SAID OFFICERS; TO PROVIDE FOR THE APPORTIONMENT OF INDEBTEDNESS AND CREDITS BETWEEN THE COUNTIES OF KOOTENAI AND BENEWAH AS HEREIN CREATED, AND FOR THE PAYMENT OF THE SAME; TO PROVIDE FOR THE DIVISION OF THE PROPERTY OF KOOTENAI COUNTY BETWEEN KOOTENAI COUNTY AND BENEWAH COUNTY; TO PROVIDE FOR TRANSCRIBING THAT PORTION OF THE RECORDS OF KOOTENAI COUNTY APPERTAINING TO PERSONS AND PROPERTY

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