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CHAPTER 82.

TIME WHEN FISCAL YEAR COMMENCES.

An Act amending section 2592 of the Revised Statutes of Utah, 1898, fixing time when fiscal year commences.

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

SECTION 1. That section 2592 of the Revised Statutes of Utah, 1808. be and the same is hereby amended to read as follows:

2592. Fiscal year of State. The fiscal year of the State of Utah commences on the first day of December, of each year. Approved this 9th day of March, 1905.

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CHAPTER 83.

POWERS AND DUTIES OF TRUSTEES.

An Act to amend section 1815, Revised Statutes of Utah, 1898, as amended by chapter 37. laws of Utah, 1901, relating to powers and duties of trustees.

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

SECTION 1. That section 1815 Revised Statutes of Utah, 1898, as amended by chapter 37, laws of Utah, 1901, be and the same is hereby amended to read as follows:

1815. School Board to have general control. The school district board shall have general charge, direction, and management of the schools of the district, and the care, custody, and control of all property belonging to the district, subject to the provisions of the law. It may annually order to be raised on the taxable property of the district. not to exceed 34 of one per cent for the support of schools, to defray current expenses, and for the purchase of text books; additional funds may be raised for such purposes by vote of the qualified voters as provided by law.

Approved this 9th day of March, 1905.

CHAPTER 84.

PRACTICE OF DENTISTRY.

An Act to amend sections 753, 754 and 757 of the Revised Statutes of Utah, 1898, as amended by chapter 79, laws of Utah, 1903, relating to the practice of dentistry; and defining the practice of dentistry, providing for the revocation of license, and providing for the punishment of associations or companies practicing dentistry, unless the same conform to the requirements of this act.

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

SECTION 1. That sections 753, 754 and 757 of the Revised Statutes of Utah. 1898, as amended by chapter 79, laws of Utah, 1903, be and the same are hereby amended to read as follows:

753. Examination for certificates. Any person not having a certificate of the Board of Dental Examiners who shall desire to begin the practice of dentistry in this State, shall appear before the Board of Examiners at any of its regular meetings. To be eligible for such examination the applicant shall give satisfactory evidence of having practiced dentistry for at least two years; or of having been a bona fide student for at least three years under the immediate supervision of a licensed dentist; or shall present a diploma, or certified copy thereof of a reputable dental college recognized by the National Association of Dental Examiners. The examination shall be elementary and practical in character, but sufficiently thorough to test the ability of the applicant to practice dentistry, and shall include anatomy, physiology, chemistry, dental medicine, metallurgy, histology, pathology, operative surgical and mechanical dentistry, and also demonstrations in operative and mechanical dentistry.

754. Issue of certificate. If the examination shall prove satisfactory to the Board of Dental Examiners, it shall issue a certificate of registration to the person examined. All certificates issued by said Board shall be signed by the president and secretary, and shall have the seal of the Board attached thereto.

757. Fees. Expenses of Board. Secretary's salary. Report. In order to provide means for carrying out and maintaining the provisions of this title, the Board of Dental Examiners shall charge each person applying to or appearing before it for a certificate of registration, or interchange certificate, the sum of twenty-five dollars, twenty dollars of which shall be returned in case of failure of applicant to pass such examination. Out of the funds coming into the possession of the Board, all legitimate and necessary expenses of the Board, including such expenses of the members thereof incurred in attending the meetings thereof, and an annual salary of twenty-five dollars shall be paid to the secretary. No part of the expenses of the Board shall be paid out

City Council for such action as may be proper. No court shall entertain any complaint that the party was authorized to make, and did not make, to the City Council sitting as a Board of Equalization nor any complaint not specified in said notice fully enough to advise the city of the exact nature thereof; nor any complaint that does not go to the groundwork, equity, and justice of the tax. The burden of proof to show such tax or part thereof invalid, inequitable, or unjust, shall rest upon the party who brings such suit. And in any instance where such special tax.or the levy or assessment or notice thereof,or any step or proceeding affecting or concerning the same is annulled, set aside or declared void, either in whole or in part, by any court or in any proceeding whatsoever, at any time after a contract for the improvement to be paid for by said special tax is let or entered into, or at any time after work on such improvement has begun, the City Council may by ordinance make a new levy of such tax to the same amount and extent as such original tax was declared invalid or was annulled, whether such tax was held void for jurisdictional or other defects or irregularities. No notice of such ordinance need be given, and no protest against the same need be considered. All special taxes heretofore levied or attempted to be levied in cities, which have not heretofore been adjudicated void, and all notices, assessments, equalizations and proceedings taken in relation thereto, whether void, defective or valid, in all cases where the improvements contemplated thereby have been made or contracted for, are hereby confirmed, validated and made sufficient to the same exbent as if the same were perfect in the first instance. Sec. 2. This act shall take effect upon approval. Approved this 9th day of March, 1905.

CHAPTER 75

LOAN ASSOCIATIONS BECOMING SOLE SURETY.

An Act to amend section 425, Revised Statutes of Utah, 1898, relating to loan, trust and guaranty associations becoming sole surety.

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

SECTION 1. That section 425, Revised Statutes of Utah, 1898, be, and the same is hereby amended so as to read as follows:

425. Approval of as surety. Secretary of State may issue certificate. Nothing in this chapter shall le so construed as to dispense with the approval of such loan, trust and guaranty association as sole se

curity by such court, officer, corporation, or individual, as is or may be by a law required to approve such security, provided, however, that upon-production of proof to the Secretary of State by such company, organized under the provisions of chapter 6, Revised Statutes of Utah, 1898, that it possesses the qualifications by said chapter required, and that it has complied therewith, he shall issue to such company his certificate that it is authorized for the ensuing year to become and be accepted as sole surety on all bonds, undertakings and obligations provided for in said chapter; and that such certificate during the period for which it is issued, unless the same shall be cancelled as hereinafter provided, shall be accepted by all the courts or officers authorized to take, or before whom sureties are required to justify upon exception 10 said company's sufficiency as a complete justification; provided further, that the Secretary of State at any time after the issuance of such certificate and during the period for which such certificate is issued, when it shall appear to him that any such company has become insolvent and is not entitled to do business as such, shall cancel such certificate and refuse further to allow such company to transact such business.

Approved this 9th day of March, 1905.

CHAPTER 76.

REAL ESTATE HELD BY COUNTY UNDER TAX DEEDS.

An Act amending section 2655, Revised Statutes of Utah, 1898, relating to real estate held by any county under tax deeds to it and the manner of disposing of same.

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

SECTION 1. That section 2655, Revised Statutes of Utah, 1898, be and the same is amended to read as follows:

2655. Real estate deeded to county to be sold at auction. Whenever a county has received a tax deed for any real estate sold for delinquent taxes, the board of county commissioners, shall, during the month of May in each year, after giving the statutory notice, offer for sale at the front door of the county court house, at the time specified in the notice, all such real property not heretofore sold or redeemed. Provided, that in cases where the description of such real estate is so defective as to convey no title, such real estate shall not be so offered. The County Clerk is authorized to execute deeds therefor in the

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name of the county and attested by his seal, vesting in purchaser all of the title of the State,of the county,and of each city, town, school,orother taxing district interested, in the real estate so sold. The money arising from such sale must be paid into the county treasury, and the treasurer must settle for the same as in the case of money received for redemption as provided in the next preceding section. The board of county commissioners may at any time after the period of redemption has expired and before the property has been deeded to the county or sold as herein provided, permit a redemption from any sale where the property has been sold to the county,but in no case for a less sum than the tax, interest and costs. All property for which there is no purchaser at the sale provided for in this section, shall thereafter be disposed of as other county property, the county being deemed the purchaser thereof, which procedure shall be the only distinction between the county and individual purchaser.

Approved this 9th day of March, 1905.

Emended

Chap 69

CHAPTER 77.

CITIES OF THE FIRST AND SECOND CLASS TO ISSUE SCRIP.

An Act authorizing cities of the first and second classes to issue scrip against the funds to be raised by special taxes and to dispose of such scrip, and providing for the manner of issuing the the same, and the enforcement and redemption thereof.

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

SECTION. 1. Scrip issued against special tax fund. That in any instance where any city of the first or of the second class may levy a special tax or assessment for the purpose of making any local improvement or improvements, the city treasurer, upon being so directed by the Laws 1907 city council, at any time after the levy of such tax or assessment, may issue scrip against the fund to be raised by such special tax or assessment, and said scrip may be sold by said treasurer on order of the council at either private or public sale, either with or without advertisement, at any price not less than the face value of such scrip and the profits or premiums of such sale, if any, shall be placed in the fund raised by such serip and shall be used for no purposes except those for which said fund may be used.

Sec. 2. How issued. Interest. Such scrip shall be so issued that there shall be a separate certificate for each lot, part of lot or parcel of land affected by said special tax or assessment. Such certificate

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