by the highway board must be on each $100 in value of taxable property within the highway district as follows:

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For road purposes, not more than * 20 cents, for bridge purposes not more than * 8 cents, Provided, That after and exclusive of the first levy made hereunder by any highway board the maximum levy for each $100 that may be made in any year by the highway board shall be subject to the further limitation that the amount of such levy for road purposes made shall not when added to the amount of the levy for road purposes made in the same year by the board of county commissioners, exceed 32 cents, and that the amount of the levy for bridge purposes made by the highway board shall not when added to the amount of the levy for bridge purposes made in the same year by the board of county commissioners, exceed the sum of ** * * 8 cents; the terms of this proviso shall not be applicable to the first levy made by the highway board, Provided, further, That when all of the territory of a county is included in one or more highway districts, the highway board may levy a tax of not to exceed * 32 cents on each $100 in value of taxable property within the highway district for road purposes. Upon the levy being made by the highway board under this section, it shall be the duty of the secretary of the district to transmit to the county auditor and assessor certified copies of the resolution providing for such levy.

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SEC. 2. That Section 1533 of Chapter 66, Idaho Compiled Statutes, be amended to read as follows:

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Section 1533. In addition to all other taxes authorized to be levied by any highway district created under the laws of Idaho, any such highway district, having no bonded indebtedness in excess of 5 per cent of the assessed valuation of all taxable property in such district as shown by the last preceding assessment, may levy a special tax of not exceeding * 40 cents on each $100 in value of taxable property within such district for the purpose of defraying all or any portion of the expense of locating or constructing any main or trunk highway traversing such district; Provided, however, That the proceeds of such levy shall be credited by such district to a special fund, to be known as the main trunk or highway fund, and shall be disbursed only in payment for such location or construction work on such main or trunk highway as may conform to plans and specifications adopted by the district highway commissioners.

SECTION 3. That Section 1536 of Chapter 66, Idaho Compiled Statutes, be and the same is amended to read as follows:

Section 1536.

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The highway board may, by resolution entered on the minutes levy a special property highway tax, not to exceed 20 cents on each $100 in value, on all taxable property in the district, except such property as is within the limits of any included municipality. And in the event it is deemed inadvisable by the highway board to levy such special highway tax on all the taxable property within the district as herein before provided, and, Provided, further, That a majority of the resident taxpayers of any road division or divisions in such district shall have, at or before the time of making such levy, petitioned the highway board for the levy of a special property highway tax for their particular division or divisions, then the highway board shall levy a special property highway tax at such rate as in the petition set forth therefor, not exceeding 20 cents on each $100 on all the taxable property in such division or divisions, and the proceeds of such special division tax so levied upon petition shall be expended only within the division, or for the benefit of the division, from which it was collected. The determination of the highway board as to whether any petition has been signed by persons of the required number and qualifications shall be conclusive. But the maximum levy for the special tax authorized by this section per each $100 made in any year by the highway board shall be subject to the further limitation that the amount of such special levy shall not, when added to the amount of any special levy that may have been made in the same year by the board of county commissioners under Section 1341, exceed the sum of * * * 20 cents. Upon any levy being made by the highway board under this section, it shall be the duty of the secretary of the district to transmit to the county auditor and assessor certified copies of the resolution providing for such levy.

The imposition of the special property tax authorized by this section is not an essential or integral part of the highway district system, and the imposition of any such tax shall always be discretionary with the highway board.

Approved March 13, 1923.

CHAPTER 156

(H. B. No. 181)

AN ACT

AMENDING SECTION 7371, IDAHO COMPILED STATUTES FOR 1919, PROVIDING LIABILITY OF ANY PERSON OR PERSONS WHO SHALL INJURE, IMPAIR, OR DESTROY, OR RENDER

DIFFICULT, UNCERTAIN, OR IMPOSSIBLE OF IDENTIFICATION SAW LOGS, SPARS, PILES. CORD WOOD, OR OTHER TIMBER UPON WHICH THERE IS A LIEN; PROVIDING FOR RECOVERY OF DAMAGES SUSTAINED BY SUCH A LIENHOLDER; AND ADDING A NEW SECTION TO CHAPTER 267, TITLE 56, ARTICLE 2, IDAHO COMPILED STATUTES, 1919, TO BE KNOWN AS SECTION 7371A; PROVIDING THAT ANY PERSON OR PERSONS WHO SHALL INJURE, IMPAIR, OR DESTROY, OR RENDER DIFFICULT, UNCERTAIN, OR IMPOSSIBLE OF IDENTIFICATION ANY SUCH SAW LOGS, SPARS, PILES, CORD WOOD, OR OTHER TIMBER PRODUCTS COVERED BY ANY SUCH LIEN AFTER THE RECORDING OF SUCH LIEN, SHALL BE GUILTY OF A MISDEMEANOR; PROVIDING THAT ANY PERSON OR PERSONS KNOWINGLY INJURING, IMPAIRING, OR RENDERING DIFFICULT, UNCERTAIN, OR IMPOSSIBLE OF IDENTIFICATION ANY SUCH SAW LOGS OR OTHER TIMBER PRODUCTS SHALL BE GUILTY OF A MISDEMEANOR; PROVIDING A PUNISHMENT THEREFOR; PROVIDING FOR MOVING OF SUCH SAW LOGS, SPARS, PILES, CORD WOOD, OR OTHER TIMBER PRODUCTS UPON GIVING A BOND; PROVIDING HOW SAID BONDS SHALL BE APPROVED AND PROVIDING THAT IN LIEU OF SAID BOND A SUM IN TWICE THE AMOUNT OF THE LIEN CLAIMED MAY BE DEPOSITED WITH THE AUDITOR AND DECLARING AN EMERGENCY.

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

SECTION 1. That Section 7371, Idaho Compiled Statutes, 1919, be and the same is hereby amended to read as follows:

Section 7371. INTERFERENCE WITH PROFERTY SUBJECT TO LIEN. Any person who shall injure, impair or destroy, or who shall render difficult, uncertain or impossible of identification, any saw logs, spars, piles, cord wood or other timber, upon which there is a lien as herein provided, without the express consent of the person entitled to such lien, shall be liable to the lienholder for the damages to the amount secured by his lien, plus reasonable attorney's fees to be fixed by the court, which may be recovered by civil action against such person.

SEC. 2. That there shall be added to Chapter 267, Title 56, Article 2, Idaho Compiled Statutes for the year 1919, a new section to be known as Section 7371A, which section shall read as follows:

Section 7371A. Any person or persons who shall, after the filing for record in the county recorder's office in the county of which said labor was performed, or in which said. logs, spars, piles, cord wood or other timber are located, of

a claim of lien as in this article provided, remove, dispose of, injure, impair or destroy or who shall render difficult, uncertain or impossible of identification any such saw logs, spars, piles, cord wood, or other timber products upon which there is a lien as herein provided, or any person or persons who shall aid or assist in doing any of the acts above prohibited shall be guilty of a misdemeanor and upon conviction may be imprisoned in the county jail for not more than six months or shall be fined not less than $100, nor more than $300, or shall suffer both such fine and imprisonment in the discretion of the court, unless prior to such removing, disposing of, injuring, impairing, or destroying, or rendering uncertain or impossible of identification, a bond in double the amount of the lien claim, said bond to be approved by the clerk of the district court and running to the lien claimant or claimants, the condition of said bond being that the owner of said logs or other timber products liened upon will pay any judgment, including costs and reasonable attorney fees to be assessed by the court, rendered in favor of such lien claimant or claimants, shall be filed with the county auditor of the county where said lien is filed or in lieu of said bond, as the case may be, deposit with said auditor a sum equal to double the amount claimed in said lien.

SEC. 3. WHEREAS, An emergency exists therefor, which emergency is hereby declared to exist, this act shall take effect and be in full force from and after its passage and approval.

Approved March 13, 1923.

CHAPTER 157

(H. B. No. 254)

AN ACT

AMENDING SECTION 3940 OF CHAPTER 163, IDAHO COMPILED STATUTES, RELATING TO TAX LEVIES FOR GENERAL PURPOSES FOR MUNICIPAL CORPORATIONS; PROVIDING LIMITATIONS OF SUCH LEVIES, AND DECLARING AN EMERGENCY.

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

SECTION 1. That Section 3940 of Chapter 163, Idaho Compiled Statutes, be and the same is hereby amended to read as follows:

Section 3940. TAX LEVY FOR GENERAL PURPOSES. Levy taxes for general revenue purposes not to exceed

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ten (10) mills on the dollar in any one year on all property

within the limits of the municipal corporation, taxable according to the laws of the State of Idaho, the valuation of such property to be ascertained from the books or assessment rolls of the tax collector of the proper county. When the city council or board of trustees of any city or village governed by this section shall have determined that it will require more than a ten (10) mill levy to raise sufficient money for the purposes provided herein, such city council or board of trustees may call a public meeting of the qualified voters of such city or village, qualified as herein provided, at any time after the beginning of the fiscal year of such city or village, and before the passing of the annual appropriation bill for such city or village; such meetings shall be held at such place within such city or village and at such hour and day as may be determined by order of such council or board of trustees of such city or village; notice of such meeting shall be given by publication in a newspaper printed and published in such city or village at least once a week for two issues of such newspaper, which publication shall be prior to the holding of said meeting; if no newspaper is printed in such city or village then such publication shall be in any newspaper designated by the city council or board of trustees of such city or village having a general circulation in such city or village, and shall also post notices of such meeeting in three public places in the city or village. Said notices shall contain substantially the following information:

(a) The assessed valuation of all property in the city or village for the preceding year;

(b) The amount of money the ten (10) mill levy authorized to be made by the city council or board of trustees will raise;

(c) An estimate of the amount of money necessary to be raised to pay the expenses of such city or village for the purposes provided for in this section;

(d) The purpose or purposes for which money levied in addition to the said ten (10) mills for such purposes is particularly

necessary;

(e) The date, time and place of such meeting;

(f) The qualifications of the voters entitled to vote at the meeting;

(g) That it will require a two-thirds vote of those present and voting to authorize any levy in addition to the ten (10) mills the city council or board of trustees is authorized herein to levy;

(h) That only voters qualified to vote in such city or village at a general election will be entitled to vote at such meeting;

(i) If at such meeting two-thirds of the qualified voters, qualified as herein provided, of such city or village, present and