CHAPTER 46. AN ACT declaring it unlawful and providing penalties for any person to provide, open, control, manage or keep any room, building, float vessel or premises in this Commonwealth wherein any persous may assemble and congregate to bet and wager money upon horse races and other contests run and decided in this State or in any other State or country, or to aid or obet another in so doing, or to assemble or bet or wager therein. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Penalty fixed pool room. 1. It shall be unlawful for any person to provide, manage, maintain, or keep any room, building, for keeping float, vessel or premises in this State, or to aid and abet others in so doing wherein persons assemble and congregate to bet and wager money or other . things of value on the result of any horse race, or any other contest between man or beast run or to be decided in this State, or any other State or country, or advertised, posted or reported as having been run or to be run; or wherein any such money is bet or wagered or received and deposited to be transmitted elsewhere to another to so bet or wager, or wherein or whereat any money or other things of value shall be received or paid for any ticket, lot, pool or chance on the result of any such horse race or races run or to be run in or out of the Commonwealth of Kentucky, or advertised, posted or reported as having been so run or to be run, and any person or persons who shall violate any provisions of this section shall, on conviction, be fined not less than one thousand ($1000) dollars nor more than five thousand ($5000) dollars and confined in the county jail not less than six (6) nor more than twelve (12) months for each offense; and each day that such pool Penalty for acting as agent or employe of pool room. Penalty for renting property for use of pool room. Penalty for assembling or in pool rcom. room, building, float, vessel or other premises is thus § 2. It shall be unlawful for any person to act § 3. It shall be unlawful for any person, firm, association or corporation, either as owner or agent, to let, lease or rent to any other person, firm, association or corporation, any such room, building, float, vessel, or premises to be used or occupied for any of the purposes defined in section 1 of this act, or as owner, or agent, to permit to be so used or occupied after receiving notice thereof: and any person, firm, association or corporation that shall violate any of the provisions of this section shall upon conviction be fined in any sum not less than one thousand ($1,000) dollars nor more than five thousand ($5,000) dollars for each offense, and each day such room, building, float, vessel or premises shall be so used or occupied shall constitute a separate offense. § 4. It shall be unlawful for any persons to assemcongregating ble, congregate or meet for any purpose as set out in section 1 of this act in any such room, building, float, vessel or premises, and the persons so assem COMMONWEALTH OF KENTUCKY. bled, congregating or meeting, shall be guilty of an unlawful assembly and upon conviction shall be confined in the county jail not less than ten (10) nor more than thirty (30) days. sheriff and to suppress $5. It shall be the duty of the sheriff and all Duties of other officers vested with police power to suppress peace officer all such rooms, buildings, floats, vessels or premises pool rooms. as are defined in section 1 of this act, and any sheriff or other officer vested with police powers who shall willfully fail or refuse to enforce this act, by arresting violators thereof shall, upon conviction, be imprisoned in the county jail not less than six (6) months nor more than one year, and a conviction of any such officer shall forfeit his office and render him ineligible to hold any other office in the gift of the Commonwealth. to regular § 6. The provisions of the act shall not apply Exception as to enclosures during regular race meetings or such race meetings. enclosures wherein horse racing is being conducted. under license from the State Racing Commission, and it shall not apply to enclosures during regular race meetings wherein trotting and pacing races are being conducted by regularly organized associations organized for that purpose. Approved March 18, 1908. 121 CHAPTER 47. AN ACT to amend Sections 2 and 5 of Article 1, of an Act entitled: "An Act relating to Revenue and Taxation." Approved March 15, 1906. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That section 2, of article one, of an act entitled "An act relating to revenue and taxation," Personal property having situs in foreign state not taxable. approved March 15, 1906, be amended so that said section, as hereby amended and re-enacted shall read as follows: "Section 2. All real and personal estate within this State, and all personal estate of persons residing in this State, and of all corporations organized under the laws of this State, whether the same be in or out of the State, including intangible property, which shall be considered and estimated in fixing the value of corporate franchises as herein provided, shall be subject to taxation unless the same be exempt from taxation by the Constitution, and shall be assessed at its fair cash value, estimated at the price it would bring at a fair voluntary sale: Provided, however, That tangible personal property located and having a taxable situs without the State, of persons residing in this State, and of all corporations organized under the laws of this State, shall not be subject to taxation: and Provided further, That the situs of Situs fixed. intangible personal property for purposes of taxation Respective shall be at the residence of the real or beneficial owner, and not at the residence of the fiduciary or agent having the custody or possession of same. Provided further, That nothing herein contained shall in any way affect the liability for franchise taxes now payable by corporations organized under the laws of this State. $2. That section 5, of article 1, of an act entitled "An act relating to revenue and taxation," approved March 15, 1906, be amended so that said section, as hereby amended and re-enacted shall read as follows: "Section 5. The holder of the legal title, and the duties of hold holder of the equitable title, and the claimant or bailee in possession of the property on the first day cf September of the year the assessment is made, shall be liable for taxes thereon; but, as between themselves, it shall be the duty of the holder of the equitable title to list the property and pay the taxes ers of equitable and legal¦ title. 1 thereon, whether the property be in possession or Fiduciaries; "Provided, however, That an administrator, executor, trustee, committee, curator or agent residing when liable. in the State shall not be liable for taxes on intangible personal property, where the real or beneficial owner of such intangible personal property, held by them or any of them, resides outside of the State; but this exemption shall not apply in the case of an executor or administrator in the exercise of his office as personal representative while the estate of a deceased person is in process of settlement and before the share of the non-resident legatee or beneficiary is set apart to him, or before said legatee is entitled to be paid his share: and, Provided, That if the property be sold before February 1st, of the year in which the taxes are due and payable, then, as between the purchaser and seller, and in the absence of any contract to the contrary, it shall be the duty of the purchaser of the property to pay the taxes thereon; and if the property is sold after February 1st, in the year in which the taxes are due and payable, it shall be the duty of the seller to pay the taxes thereon." And, Provided further, That this act shall not be retroactive in its effect and shall not affect any taxes now due or for-years prior to the passage of this act. Approved March 23, 1908. CHAPTER 48. AN ACT to amend an Act entitled: "An Act to amend and re- Be it enacted by the General Assembly of the Com- That an act entitled, "An act to amend and re-enact an act continuing the State Dental Association and |