REVENUE ACT.

AN ACT to provide a uniform system of Territorial and County Revenue, and for the Assessing and Collecting the same.

SEC. 1. Territorial and county tax, power to levy.

2. County commissioners to assess, assessment roll.

3. Taxes a lien, property exempt from.

5. Real estate defined, personal, etc.

Be it enacted by the Legislative Assembly of the Territory of Idaho as follows:

SECTION 1. An annual ad valorem tax of eighty cents upon each one hundred dollars value of taxable property, for territorial purposes, upon the assessed value of all property in this territory, not by this act exempted from from taxation, is hereby levied and directed to be collected and paid; and upon the same property, the board of commissioners of each county is also hereby authorized and empowered to levey and collect, annually, a tax for county expenditures, not exceeding one hundred cents on each one hundred dollars; and upon the same property, the board of commissioners of each county is also hereby authorized and empowered to levy and collect annually, such additional and special taxes, as the laws of this territory may authorize, or require them to levy and collect: Provided, however, That whenever the board of commissioners levy any tax, they shall cause such levy to be entered on the

record of their proceedings, and shall direct their clerk to deliver a certified copy thereof to the assessor, tax collector, auditor, and treasurer, each of whom shall file said copy in his office.

SEC. 2. The board of county commissioners of each county shall, prior to the first Monday of May, unless otherwise provided by special act, annually assess the amount of taxes that shall be levied for county purposes, designating the number of cents which shall, on each one hundred dollars of taxable property, real or personal, be levied for each purpose; and shall add thereto the amount levied by law on each one hundred dollars of taxable prpoperty, real or personal, for either territorial or county purposes. The board of commissioners of the respective counties shall, prior to the first Monday in May of each year, cause to be prepared suitable and well-bound books for the use of the assessor, in which he shall enter his tax list, or assessment roll, as hereinafter provided; said books shall contain suitable printed heads, and be ruled to conform with the form of the assessment roll, as provided in this act.

SEC. 3. Every tax levied under the provisions or authority of this act, is hereby made a lien against the property assessed, which lien shall attach on the first Monday in May in each year, on all property then in this territory, and on all other property whenever it reaches the territory, and shall not be satisfied or removed until the taxes are all paid, or the property has absolutely vested in a purchaser under a sale for taxes.

SEC. 4. All property, of of every kind and nature whatever, within this territory shall be subject to taxation, except: First. All land and lots of ground, with buildings, improvements, and structures thereon, belonging to the territory, or any municipal corporation, or to any county of the territory; and all lands belonging to the United States, or to this territory; and all buildings and improvements belonging to the United States, or to this territory. Second. Court houses, jails, town halls, houses occupied by fire and military companies and their apparatus, and other public structures and edifices; and all squares and lots kept open for health or public use, or for ornament, belonging to any county, city, town or village in this territory; public libraries, colleges, school houses, and other buildings for the purpose of education, with their furniture, libraries, and all other equipments, and the lots or lands thereto appurtenant, and used therewith, so long as the same shall be used for that purpose: Provided, That when any of the property mentioned in this subdivision is private property, from which a rent or other valuable con

sideration is received for its use, the same shall be taxed as other property. Third. Public hospitals, asylums, poor houses, and other charitable or benevolent institutions for the relief of the indigent or afflicted, and the lots or lands thereto appurtenant, with all their furniture and equipments; all grounds and buildings belonging to agricultural societies, so long as the same shall be used for that purpose only, and without pecuniary gain. Fourth. Churches, chapels, and other buildings for religious worship, with their furniture and equipments, and the lots of ground appurtenant thereto and used therewith: Provided, Rent is not paid for such ground, so long as the same shall be used for such purposes only, without yielding rent. Fifth. The buildings and lots of ground appurtenant thereto, and used therewith, owned and used by the order of Free and Accepted Masons, the Independent order of Odd Fellows, or by any benevolent or charitable society, except such buildings and lots of ground as are owned in connection with individual owners, then only to the extent owned by such orders or societies. Sixth. Cemeteries and graveyards, set apart and used for the purposes of interring the dead. Seventh. The property of widows, or orphan children, not to exceed the amount of one thousand dollars to any one family. Eighth. Growing crops. Ninth. Mining claims: Provided, That all machinery used in mining claims, and all property and improvements appurtenant to, or upon, mining claims, which have an independent and separate value, shall be subject to taxation. Tenth. Tools of mechanics, farming tools of husbandmen, libraries of professional men, and private citizens, household furniture of families or householders which do not exceed in value to each, the sum of fifty dollars, and tools of miners which do not exceed in value to each owner, the sum of fifty dollars.

SEC. 5. The term "real estate," whenever used in this act, shall be deemed and taken to mean and include, and it is hereby declared to mean and include the ownership of, or claim to, or possession of, or right of possession to, any land within the territory, and the claim by, or possession of, any person, firm, corporation, association, or company, to any land, shall be listed under the head of real estate; the term "personal property," whenever used in this act, shall be deemed and taken to mean, and it is hereby declared to mean and include all household and kitchen furniture, all law, medical, and miscellaneous libraries, all goods, wares, and merchandise, all chattels, of every kind and description, all money on hand, or on deposit in bank, or banks, or with individuals, all moneys at interest, secured by mortgage, or

otherwise, gold dust, silver bars, bullion, solvent debts, other than those mentioned in this section, when the amount thereof exceeds the indebtedness of the party assessed; stocks of goods on hand; horses, mules, oxen, cows, calves, beef cattle, hogs, sheep, goats, jacks and jennies, and cattle of every description; wagons, carriages, buggies, omnibuses, stages, stage-coaches, sulkies, carts, drays, and all other vehicles, whether for use or pleasure, or hire; all machines and machinery; all works and improvements; all store-ships and hulks; all steamers, vessels, and water craft, of every kind and name, either owned in whole or in part by a resident of the territory, or navigating the waters of any river or lake within the territory, and having a general depot or terminus within the territory; all capital loaned, invested, or employed in any trade, commerce, or business whatever; the capital stock of all corporations, companies, associations, firms, or individuals doing business, or having an office in the territory; the money, property, and effects, of every kind, except real estate, of all banks, banking institutions, or firms, bankers, money lenders, and brokers; all houses, buildings, fences, ditches, structures, erections, or other improvements, built or erected upon any land, whether such land be private property or the property of the territory, or of the United States, or any municipal corporation, or county in the territory; and all property, of whatsoever kind or nature, not included in the term "real estate," as said term is defined in this act.

ASSESSORS, AND THEIR DUTIES.

SEC. 6. Assessor, bond of, may appoint deputies.

8. Vacancy, who to fill, neglect of duty.

9. Suit against, oaths.

11. When to assess, how to proceed.

13. Property in other county.

14. Partnerships and companies, property of deceased persons.

15. False list, false name, liability of assessor.

18. Tax list alphabetically arranged, form of.

19. When to complete tax list, subsequent assessment.

SEC. 6. Each county assessor, before entering upon the duties of his office shall execute to the people of the United States, in the territory of Idaho, a bond, in the penal sum of three thousand dollars, with two or more sufficient sureties,

to be approved by the probate judge, conditioned for the faithful performance of all the duties of his office, required by law, which bond shall be filed with the clerk of the board of county commissioners, and shall take the oath of office prescribed by law, which shall be indorsed on his certificate of election, or appointment.

SEC. 7. Said assessor shall have the power of appointing one or more deputies, to aid in his official duties, for whose conduct he shall be responsible: Provided, That the assessor, before he shall appoint a deputy, or deputies, shall divide the county into convenient districts, of which division notice shall be given to the board of commissioners of said county, and no person shall be appointed a deputy to assess any district, unless he shall be a resident of said district: and provided further, that the board of commissioners may fix the number of days for which pay shall be allowed any deputy for assessing a district.

SEC. 8. If any assessor, or deputy assessor, shall be guilty of neglect of any of the duties enjoined on him by law, he shall be liable to indictment in any court of competent jurisdiction, and fined in any sum not exceeding five hundred dollars.

SEC. 9. Suit may be instituted on the assessor's bond, in the manner prescribed by law, for the benefit of any person who may be aggrieved by the wrongful act, or conduct, of such assessor, or his deputy.

SEC. 10. The assessor, and his deputies, are hereby authorized to administer all oaths and affirmations contemplated by law, in the discharge of their duties as such assessors.

SEC. 11. Between the first Monday in May and the first Monday in August in each year, the county assessors, except otherwise required by special enactment, shall ascertain by diligent inquiry and examination, all property in his county, real or personal, subject to taxation, and alsoall persons, corporations, associations, companies, or firms, owning, claiming, or having the possession or control thereof, and he shall then determine the full cash value of all such property, and shall list and assess the same to the person, firm, corporation, association, or company owning or having the possession, charge or control thereof. For the purpose of enabling the assessor to make such assessment, he shall demand from each person and firm, and from the president, cashier, treasurer, or managing agent of each corporation, association, or company within his county, a statement, under oath or affirmation, of all the real estate or personal property within the county, owned, claimed by, or in the