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OF THE

STATE OF IDAHO

PASSED AT THE EIGHTH SESSION

OF THE

STATE LEGISLATURE.

PUBLISHED BY AUTHORITY OF THE
SECRETARY OF STATE.

BOISE, IDAHO.
STATESMAN PRINTING CO.

1905.

359863

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HOUSE BILL NO. 1.

AN ACT
TO PROVIDE FOR THE PAYMENT OF OFFICERS, MEMBERS

AND EMPLOYES, AND FOR THE GENERAL EXPENSES
OF THE EIGHTH SESSION OF THE LEGISLATURE OF THE

STATE OF IDAHO.
Be It Enacted By the Legislature of the State of Idaho:

SECTION 1. That the sum of fifty thousand dollars ($50,000.00) or so much thereof as may be necessary, be and the same is hereby appropriated out of any moneys in the general fund of the State Treasury, not otherwise appropriated, for the purpose of paying the compensation due the officers, members and employes, and for the general expenses of the Eighth Session of the Legislature of the State of Idaho: Provided, That after all expenses of the Eighth Session of the Legislature of the State of Idaho are paid, any and all moneys of this appropriation remaining as a surplus appropriation shall revert back to the general fund of the State Treasury.

SEC. 2. That the State Auditor is hereby authorized and required, upon the presentation to him of the cerItificate of the presiding officer of the House, of which the person therein named is a member, officer or employe, that the party mentioned in the certificate is entitled to 'compensation to the amount therein stated, to draw his warrant on the general fund of the State Treasury for the amount so certified as due.

SEC. 3. Whereas, an emergency exists therefor, this act shall take effect and be in force from and after its passage and approval.

Approved on the 11th day of January, 1905.

IDAHO

JS.

IDAHO SESSIÓN Laws.
HỌUŠE SILL NO. 2.

AN ACT
TO AMEND SECTION ONE OF AN ACT ENTITLED "AN ACT TO

ESTABLISH:A. SOLDIERS' HOME,” APPROVED FEBRUARY

NINTH, 1899.';' Be It Enacted By the Legislature of the State of Idaho:

SECTION 1. That section 1 of an act of the Legislature of the State of Idaho, entitled, “An act to establish a

Soldiers' Home," approved February ninth, 1899, be, and .:the same is hereby amended to read as follows:

• Section 1. That there shall be established in this State an institution under the name of the Soldiers' Home, which institution shall be a home for honorably discharged Union soldiers, sailors and marines, who served in the Union armies during the war of the rebellion; also for honorably discharged soldiers, sailors and marines, who served in the Spanish-American war and the Philippine insurrection incident thereto; and also for members of the State national guard disabled while in the line of duty; and veterans of the Mexican war: Provided, That before any person is admitted to said home, he shall have been a bona fide resident of this State for not less than six months prior to making application for admission thereto.

This act became a law on the 23rd day of February, 1905.

HOUSE BILL NO. 5.

AN ACT
TO AMEND SECTIONS 6 AND 7 OF AN ACT ENTITLED, “AN ACT

RELATING TO REVENUE; PROVIDING FOR THE PAY-
MENT OF AN AD VALOREM TAX FOR STATE PURPOSES;
PROVIDING WHAT PROPERTY IS TAXABLE FOR STATE,
COUNTYCITYTOWN, 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 POWERS OF OFFICERS IN
RELATION TO THE ASSESSMENT, EQUALIZATION, COL-
LECTION AND DISBURSEMENT OF REVENUES, AND FIX-
ING PENALTIES FOR FAILURE TO EXECUTE THE SAME;
REPEALING AN ACT ENTITLED, AN ACT RELATING TO
REVENUE, ETC.,' APPROVED FEBRUARY 16, 1899, AND ALL
OTHER ACTS AND PARTS OF ACTS INCONSISTENT WITH

THE PROVISIONS HEREOF,” APPROVED MARCH 22, 1901. Be It Enacted by the Legislature of the State of Idaho:

SECTION 1. That Section 6 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 powers 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 February 16th, 1899, and all other acts and parts of acts inconsistent with the provisions hereof,” approved March 22nd, 1901, be amended to read as follows:

Section 6. The county assessor shall assess all property in and shall collect all general and special taxes levied in and for all cities, towns, and villages, in his county, incorporated under the provisions of the act of the Third Session of the Legislature of the State of Idaho and all general laws of the State of Idaho; also for all independent school districts in his county organized under general laws of the State and for all cities and independent school districts in his county, organized under the special laws of, or charters granted by this State, when any such special law or charter has been so amended by the Legislature of the State of Idaho, as to authorize such cities and independent school districts to collect revenue under the provisions of this act, at the same time that assessments for State and county taxes are made by him; and he is authorized and empowered to do and perform all acts in relation to the assessment and collection of such taxes as is provided herein for the assessment and collection of such taxes for State and county purposes. He shall list the property in such cities, towns, villages and independent school districts, and the valuation thereof so that the properties in such cities, towns, villages and independent school districts and the valuation thereof can be separately shown.

SEC. 2. That Section 7 of said 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

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