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the time of the annual levy of taxes, must, at the request of the Board, levy the rate of tax recommended by the Board, not to exceed four (4) mills on the dollar on all sheep assessed in their respective counties, according to the assessed valuation of the same, said tax to be collected as other taxes and paid to the State Treasurer, who must keep the same in a separate fund to be known as the sheep inspection fund.

The Board of this act

The Board

Sec. 5. Report on Tax. The County Auditor must, on or before the first Monday in September of each year, prepare from the assessment book of such year, as corrected by the Board of County Commissioners and the State Board of Equalization, a statement showing the total number of all sheep assessed, and the valuation of same. And the County Treasurer must notify the State Board of Sheep Commissioners of all moneys forwarded to the State treasury belonging to the State sheep inspection fund at the time said moneys are forwarded to the State treasury. Also make final report to said Board at the time he makes settlement with the State Auditor. Sec. 6. Inspectors. Compensation. Powers and duties. shall have charge of the enforcement of the provisions and of all rules and regulations made and adopted by it. shall appoint such inspectors as may be necessary, and said inspectors, before entering upon the duties of their office, shall file a bond in the sum of one thousand dollars payable to the State for the faithful performance of their duties, with and to be approved by the Board. Such inspectors shall receive five dollars ($5) per diem and actual transportation expenses incurred in the performance of their duty, to be paid from the sheep inspection fund. The Board and each inspector must keep a book, to be known as the inspection record. in which they must enter their official acts. Such record must show the name of the owner of every flock of sheep inspected, the time when and place where the same was inspected. Inspectors shall have the right at all times to enter any premises, farms, fields, pens, slaughter houses, buildings or cars where any sheep are quartered, for the purpose of examining them, in order to determine whether they are affected with any infectious or contagious disease. The Board shall have the power to order an inspector to quarantine any corral, pens, slaughter houses, buildings and cars where sheep may have been handled, and compel the cleaning and disinfecting of the same when deemed necessary for the purposes of this act. Where owners or persons in charge of such places refuse to clean and disinfect them, the inspector shall have the right to take charge of such places, and cause the same to be cleaned and disinfected, the expense of which must be paid by the owner or person in charge, and shall be a lien upon such premises, corrals, pens, slaughter houses, buildings, cars, etc., until such expense is paid.

Sec. 7. Inspectors to report. Inspectors shall report to the Board in writing as often and at such times as may be requested by said Board.

Sec. 8. Inspectors, further duties of. Each inspector must inspect all the sheep within the district assigned to him, when so ordered by the Board, and must make and issue certificate or bill of health for all sheep whose owners have complied with the law and the orders, rules and regulations made and adopted by the Board, describing the sheep with the marks and brands thereon, which shall entitle the owner or agent in charge to pass with such sheep from one district to another in the State. The inspector shall immediately file with the Board a duplicate of all certificates issued by him.

Sec. 9. Infectious diseases to be reported. Whenever any sheep shall become infected with scab or other infectious or contagious disease, the owner or agent in charge must immediately notify the Board or inspector.

Sec. 10. Quarantine of diseased sheep. When sheep are found diseased, regulations for their quarantine must be made at once by the inspector of the district where such sheep are found, who must define the place and limits within which such sheep may be grazed, herded or driven, and such sheep must be held in quarantine until pronounced cured from disease by the Board or inspector. The expense of dipping, hand-dressing, spotting, feeding and taking care of all sheep quarantined under the provisions of this Act must be paid for by the owner or agent in charge of such sheep; and such expense shall be a lien upon such sheep until paid.

Sec. 11. Sheep must be dipped. All sheep in the State must be dipped at such time or times as may be ordered by the Board. Such dipping shall be done under the supervision of an inspector. The dip used in all cases must be a lime and sulphur dip, or a sulphur and tobacco dip, the formula of each to be as follows:

1. A lime and sulphur dip made with 8 pounds of fresh lime and 25 pounds of flowers of sulphur, or 32 pounds of native sulphur, to 100 gallons of water, the lime and sulphur to be boiled together for not less than two hours.

2. A tobacco and sulphur dip made from Scab Cure," "Black Leaf" or "Laidlow and McKill's Tobacco Extract," to be used in such quantities as prescribed by directions for using such dips, with 16 pounds of flowers of sulphur, or 24 pounds of native sulphur, to 100 gallons of water. Clean pure water must be used in all cases, and the dip kept at a temperature of from 100 to 115 Fahrenheit, the sheep to be kept in the vat at least two minutes. Provided, that if the formulas required by the Bureau of Animal Industry of the United

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States for dipping sheep shall be changed the Board must adopt the same in lieu of the foregoing formulas.

Sec. 12. Sheep brought into the State must be reported. When any owner or person in charge of sheep shall bring such sheep into this State upon entering from an adjoining State or Territory for the purpose of grazing, they shall notify the Board or any inspector in writing of such fact immediately after entering the State, stating the time when and place where such sheep did enter; provided, however, that sheep in transit on the cars shall not be required to give such notice unless they shall remain in the State, or are unloaded to feed and rest for a longer period than forty-eight hours.

Sec. 13. Scabby sheep must not be removed. In no case shall any scabby sheep be removed from one point to another within any district, or from one district to another, without a written permit from the Board or an inspector.

Sec. 14. Penalty. Any person or persons owning, or having charge of any dipping vat or vessel in which sheep are dipped, and every owner of sheep, or agent in charge of them who shall refuse or neglect to dip all sheep in the manner prescribed in the preceding sections who shall fail to observe any and all rules and regulations made and adopted by the Board in accordance with the provisions of this act, shall be liable to the fines and penalties imposed hereinafter in this act.

Sec. 15. Report of inspector. Compensation. Whenever any Inspector files in the office of the State Auditor proper vouchers, duly approved by the Board setting forth:

1. The name of such inspector.

2. The kind and nature of service rendered.

3. The particular locality where the work was done.

4. The length of time employed.

5.

The number of sheep inspected and the name of the owner or person in charge of such sheep.

6. The disease or diseases treated, and the number treated for each disease, and the length of time of such treatment.

7. The amount claimed for such services;

Then and in such case, the State Auditor must draw a warrant in favor of such inspector, payable out of the moneys in the sheep inspection fund.

Sec. 16. Penalty. Any person who violates any provision of this act, or who disregards any order or direction made by the Board or inspector in accordance therewith, shall be deemed guilty of a misdemeanor and shall be punished by a fine not exceeding three

hundred dollars or by imprisonment not exceeding six months, or by both such fine and imprisonment.

Sec. 17. Repeal. Chapter 42, Laws of Utah 1903, entitled "An Act to Establish a State Board of Sheep Commissioners, creating the office of State Sheep Inspector, providing for the control and suppression of scab and other infectious diseases in sheep, and to provide revenue to enforce the same," is hereby repealed.

Sec. 18. This act shall take effect upon approval.
Approved this 1st day of March. 1905.

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An Act amending sections 359 and 360 of the Revised Statutes of Utah, 1898, providing for notice of levy, service and publication of assessments of corporations and making certain exceptions.

Be it enacted by the Legislature of the State of Utah:

SECTION 1. That sections 359 and 360 of the Revised Statutes of Utah, 1898, be, and the same are hereby amended to read as follows:

359. Notice of assessment. Upon making the order, the Secretary shall cause to be issued a notice thereof in the following form: (Name of corporation in full. Location of principal place of business.) Notice is hereby given that at a meeting of the directors, held on the (date) an assessment of (amount) per share was levied on the capital stock of the corporation, payable (when, to whom, and where). Any stock upon which this assessment may remain unpaid on the (day fixed) will be delinquent and advertised for sale at public auction, and unless payment is made before, will be sold on the (day appointed), to pay the delinquent assessment, together with the cost of advertising and expense of sale.

(Signature of secretary, with location of office.)

360. How served. The notice must be served personally on each stockholder, or, in lieu of personal service, must be sent through the mail, addressed to each stockholder at his place of residence, if known, and if not known, at the place where the principal office of the corporation is situated, and be published once a week for four successive weeks, in some newspaper of general circulation, in the place designated in the articles of incorporation as the principal place of

business. Provided, that corporations formed for irrigation purposes, may omit publication of the notice of levy as above provided, but in other respects must comply with the provisions of this act. Approved this 1st day of March, 1905.

CHAPTER 28.

THE FISCAL YEAR OF THE STATE OF UTAH.

An Act fixing the fiscal year of the State of Utah and providing when reports shall be prepared, compiled and filed.

Be it enacted by the Legislature of the State of Utah:

SECTION 1. Fiscal year The fiscal year of the State of Utah shall commence on the 1st day of December of each year.

Sec. 2. Accounts closed end of fiscal year. All officers who are required by law to report annually or biennially to the Legislature or Governor shall close their accounts on said date, and as thereafter as practicable shall prepare and compile their respective reports.

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Sec. 3. Biennial reports transmitted to Secretary of State. All reports intended for the use of the Legislature shall be transmitted by the respective officers to the Secretary of State on or before the fifteenth day of December before the assembling of the Legislature; and the Secretary of State shall cause the same to be printed, in acaccordance with the laws regulating the public printing, before the assembling of the Legislature.

Sec. 4. Printed reports transmitted to Legislature. Upon the organization of the Legislature, the Secretary of State shall transmit to the Senate and House of Representatives copies of each printed report for the use of the members of the Legislautre.

Approved this 3rd day of March, 190.

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