STATE, COUNTY, CITY, TOWN, VILLAGE, AND INDE- Be It Enacted By the Legislature of the State of Idaho: SECTION 1. That section 2 of an act entitled "An act relating to revenue; providing for the payment of an ad valorem tax for State purposes; providing what property is taxable for State, county, city, town, village, and independent school district purposes; and making exemptions therefrom; providing the manner of assessing, equalizing, collecting and enforcing the same; prescribing the duty and power of officers in relation to the assessment, equalization, collection and disbursement of revenues, and fixing penalties for failure to execute the same; repealing an act entitled 'An act relating to revenue, etc.,'" approved March 22, 1901; be and the same is hereby amended to read as follows: SEC. 2. The following property is exempt from taxation: First. All property used exclusively for school purposes and such as may belong to the United States, this State, or to any county or municipal corporation or school district within this State. Second. Churches, chapels and other buildings with the lots or ground appurtenant thereto and used therewith, belonging to any church organization or society and used for religious worship, from which no rent is derived, with their furniture and equipments, and hospitals used for benevolent purposes with the lots of ground appurtenant thereto and used therewith from which no rent is derived, with their furniture and equipments. Also public cemeteries. Third. Buildings or parts of buildings owned and used by the Orders of Masons, and Odd Fellows, or by any other benevolent or charitable society exclusively for the purpose of its order, and their furniture and equipments. Fourth. The property of resident widows, orphan children and honorably discharged soldiers and sailors who served in the Army and Navy of the United States during the war of the Rebellion, not to exceed the amount of one thousand dollars to any one family when their total assessment is less than five thousand dollars. Fifth. Growing crops. Sixth. Capital stock of corporations when the property has been assessed. Seventh. Public and private libraries. Eighth. Tools of a mechanic, farmer, miner, prospector, and the household goods of the head of a family or householder or the farming implements and machinery of farmers, not exceeding in value four hundred dollars. Ninth. Possessory rights to public lands. Tenth. All dues and credits secured by mortgage, trust deed or other liens. Eleventh. Mining claims not patented, but machinery, property and improvements upon or appurtenant to mining claims shall not be exempt. Twelfth. All irrigation canals and ditches and water rights appurtenant thereto, when the owner or owners of said irrigating canals and ditches use the water thereof exclusively upon land or lands owned by him, her or them: Provided, In case any water be sold or rented from any such canal or ditch, then, in that event, such canal or ditch shall be taxed to the extent of such sale or rental. SEC. 2. An emergency existing therefor, this act shall take effect and be in force from and after its passage and approval. SEC. 3. All acts and parts of acts in conflict with this act are hereby repealed. Approved March 13, 1907. SENATE BILL NO. 121. AN ACT TO PROVIDE FOR THE REVISION, COMPILATION AND CODIFICATION OF THE LAWS OF THE STATE OF IDAHO. Be It Enacted By the Legislature of the State of Idaho: SECTION 1. The Supreme Court of the State of Idaho is hereby authorized and empowered to appoint some person, learned in the law and a member of the bar of the Supreme Court of this State, who shall be known as a Code Commissioner, and who shall be authorized to revise, codify and compile the laws, civil, political and criminal, and the laws of civil procedure, and to revise, arrange, simplify and consolidate the statutes of Idaho which shall be in force at the time such com missioner shall make his final report; and to make such changes. alterations, modifications, additions and substitutions as the said commissioner may deem best to the end that a complete simplified code of laws based on the laws in force at the time the said commissioner shall make his final report, shall be presented, but with the errors, inconsistencies, repetitions and ambiguities therein eliminated. SEC. 2. It shall be the duty of the commissioner to prepare the following codes: the Political Code, the Civil Code, the Code of Civil Procedure and the Penal Code. The Political Code shall treat of the sovereignty of the people of the State, of the political rights and duties, of the political divisions of the State, of the government of the counties, cities, towns, and of such other general laws as shal seem proper to the commissioner. The Civil Code shall treat of property and property rights, persons and personal relations, corporations, contracts and obligations and other subjects properly related to the foregoing. The Code of Civil Procedure shall treat of the procedure and practice in civil actions and proceedings in all the courts in the State, or in any subdivision thereof. The Penal Code shall treat of crimes and misdemeanors and the punishment thereof, of criminal procedure and penitentiaries, prisons and jails. The commissioner shall also make and prepare a report designating what statutes or parts of our statutes are omitted by him or repealed by the provisions of any other act reported by him and what, if any, new sections he has added to such codes, and any laws of a general nature which ought to be enacted in addition to the codes reported. SEC. 3. The Political Code must contain in addition to the other matters required, the Magna Charta, the Declaration of Independence, the Constitution of the United States, with the amendments, the Organic Act of the Territory of Idaho, the act of Congress admitting Idaho as a State, the Constitution of the State of Idaho, the laws of the United States providing for the naturalization of citizens, the statutes of the United States relative to the authentication of records, and a copy of this act. SEC. 4. After each section or subdivision of the matter to be comprised in the said codes, there shall be a reference to the original text from which said section is compiled, and a reference to the corresponding section of the California code, if there shall be a similar or identical one. There shall be noted further, under each section, a complete reference to all decisions of the Supreme Court of Idaho and the decisions of the Federal Courts interpreting, construing or applying to said section. SEC. 5. The number of volumes in which such codes shall finally be published shall be determined by the Supreme Court, and the Code Commissioner must make for such codes a complete working index of the contents thereof, either separately for each code or, if the said codes are all published in one volume, then one general index for all the codes, in either case the said indexes to be alphabetically arranged and of sufficient particularity to refer to each section contained in the said codes and to the subject thereof, with cross references wherever they may be necessary, which index must be printed and bound in the volume containing the section referred to. SEC. 6. Said Commissioner shall receive for his services the sum of four thousand ($4,000.00) dollars, and shall be authorized to expend the sum of two thousand ($2,000.00) dollars, or as much thereof as may be necessary for legal assistance in connection with this work. The said Commissioner shall keep his office at Boise City, and shall devote his entire time to the work of preparing the code of laws provided for herein. The said Commissioner is empowered and authorized to employ such clerical assistance as may be necessary and to procure an office and proper supplies, at an expense of not to exceed two thousand five hundred ($2,500.00) dollars. SEC. 7. The salary of the said Commissioner shall be paid quarterly in six payments, commencing with the quarter ending in June, 1907; the claims of said commissioner to be presented to and allowed by the Board of Examiners, and the Auditor is authorized to draw his warrant upon the general fund for the amount of such salary due and for all other expenses provided for in this act. The compensation of all assistants and clerks to be paid when the same shall become due, upon being presented to and allowed by the Board of Examiners. SEC. 8. The labors of the Commissioner shall be concluded on or before the first day of July, 1908, and at said time it shall be the duty of the Commissioner to file with the Secretary of State three copies of each of said codes, with the indexes and references herein provided for, and the same shall be submitted for action to the Legislature of the State of Idaho at its next general session or any special session called by the Governor at the request of the Supreme Court Judges. SEC. 9. On or before the 1st day of July, 1908, the Commissioner shall file five copies of his final report with the Secretary of State, which said report shall contain at length all changes, modifications, additions, substitutions or repeals of existing statutes, and such changes, modifications, additions, substitutions and repeals must refer specifically to the section, chapter or article of the printed code shown thereby, and the Secretary of State must cause such final report to be printed for the use of members of the Legislative assembly. SEC. 10. Each of the codes and indexes must be so far completed as to be in a condition to print by the 1st day of July, 1908, and as soon thereafter as possible, the Secretary of State and Judges of the Supreme Court must have five hundred (500) copies of each of said codes printed in the same type and body type as is used in the printing of the Revised Statutes of Idaho, and bound with paper covers, the Code Commissioner being required to read and correct the proof sheets of said volume or volumes to be delivered to the Secretary of State, corrected, printed and bound on or before the 1st day of October, 1908, said printing and binding to be paid for out of the moneys appropriated by this act. SEC. 11. Upon receipt of the printed codes, the Secretary of State must deliver one printed copy of each volume of said codes, together with a copy of the report of the changes and substitutions, to each member of the Legislative assembly, together with the indexes therefor, which printed volume, when so delivered, must have the effect of bills printed for the use of members of the Legislative assembly, and also deliver, by mail or express, one copy of each volume to each judge of any court of record in the State of Idaho, one copy of each volume to each State officer, county attorney, member of the board |