(a) From banks having a capital stock of less than Twentyfive Thousand Dollars, a fee of $20.00.

(b) From banks having a capital stock of Twenty-five Thousand Dollars and less than Fifty Thousand Dollars, a fee of $27.50. (c) From banks having a capital stock of Fifty Thousand Dollars and less than One Hundred Thousand Dollars, a fee of $32.50.

(d) From banks having a capital stock of One Hundred Thousand Dollars, a fee of $35.00.

(e) From banks having a capital stock of more than Two Hundred Thousand Dollars, a fee of $37.50.

(f) On each One Thousand Dollars of resources, or major fraction thereof at date of examination, 2 cents.

The latter fee shall be in addition to the charges made on the basis of capital stock, and all of said fees shall be paid into the State Treasury and accrue to the General Revenue Fund of the State.

Expenses-How Computed.

Section 11. Where provision is made herein for traveling allowance, the expenses of same shall be computed on the following basis:

All claims made for traveling expenses within this State shall be limited to actual transportation charges, and the sum of Four ($4.00) Dollars per day in lieu of all subsistence, and no claim for traveling allowance or subsistence shall be made unless the party making claim for same is actually traveling upon business for this State, and under orders from the head of the Department for which he is working, and no claims shall be approved or allowed in excess hereof by the State Auditor, and if the State Auditor shall approve, allow or pay any claim in excess hereof, he shall be guilty of malfeasance and liable for the amount of the same on his official bond, and the State Examiner and Inspector shall prepare forms for use in filing claims in conformity with the above provisions herein set forth.

Repealing Clause.

Section 12. All Acts or parts of Acts, in conflict herewith are hereby repealed.

Emergency.

Section 13. It being immediately necessary for the preservation of the public peace, health and safety, an emergency is hereby declared to exist, by reason whereof this Act shall take effect and be in force from and after its passage and approval.

Approved April 9, 1923.

CHAPTER 221.

HOUSE BILL NO. 43.

Abstract of Title To Automobiles.

AN ACT to prevent the stealing and disposal of stolen automobiles, providing for Abstract of Title, and declaring an emergency.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA :

Motor Venicles-Sale-Abstract of Title.

Section 1. An Act amending Sections Four and Five, Chapter 290, of the Session Laws of 1919, relating to the operation of vehicles on sale and providing penalty for the violation thereof, and Section Five, relating to the number of plates in automobiles operated in the State of Oklahoma. Section Four shall be amended to read as follows:

(a) Upon the sale of a motor vehicle which has been registered by the manufacturer or dealer under this article, said vendor shall give to vendee of such vehicle an "autofacture automobile abstract of title." Said title shall contain the name of the vendor, name of vendee, the date of sale, the name of the motor vehicle, the motor style and capacity, together with engine number, chassis number, statement of any mortgage or lien that may be held against said motor vehicle. Said title shall be witnessed by the vendee and one other witness, signed by the vendor and acknowledged by a notary public or other official who has the right to make such acknowledgment. On the reverse of said title sheet, shall be a blank for the certificate of record which shall be made by the County Recorder of Deeds in the County where said transfer was made.

(b) That the autofacture of title mentioned in Paragraph A, shall consist of not less than ten sheets of good quality paper, three inches wide and six inches long, securely bound in a flexible cloth binding and in addition to the information shown in Paragraph A, shall have a blank line for the original year of the purchase, and the original license tag number, followed by another blank line for the recording of the extension license tag number of the year the transfer is made.

(c) Each and every transfer of the motor vehicle made within the State of Oklahoma, shall be accompanied by the transfer of the original autofacture of title, together with each succeeding one, as properly witnessed, acknowledged and recorded.

(d) Before any motor vehicle owner shall be allowed to make application for the renewal of license of said motor vehicle, he must exhibit to the Highway Department of the State of Oklahoma, or to the clerk designated by said department, his abstract of said car (in case the car has no title) due to the fact that this Act was not in effect at the time of the original transfer of said car. Then said owner may present two witnesses to the said Highway Department, or said clerk designated by the Department, who shall write across the face of the first sheet of the Abstract of title to car, the fact that they know the party to be the owner of said vehicle, together with their names and addresses. Said title sheet to be made out in the presence of said witnesses.

Tags.

Section 2. All tags or number plates shall be of not less than

fourteen (14) gauge iron and at least six inches wide, and not less than twelve inches in length, such identification plate and brads for attaching same to be furnished annually by the Department of Highways, upon the payment of the registration fee for such year as provided by this Act. Manufacturer's or dealer's number plates shall be of a different color, and in addition thereto the letter "M" shall be placed at the right of the distinctive number assigned to each dealer, and there shall at all times be a marked contrast in color between the tags or number plates for privately owned automobiles, motorcycles and trucks, and tractors and those of manufacturers and dealers; and at the left end of the number plate the letters OKLA shall be arranged in a perpendicular manner, the O coming at the top, the K immediately under, and the L immediately. under the K and the A immediately under the L. These letters to be not less than one inch in length, one-fourth inch face; and to the right the distinctive numbers designed for such vehicles set forth in numerals four inches long and not less than one-half inch face for each number; and on the extreme right of the plate and that of the numerals thereon, the year in numerals corresponding in the exact size of the letters OKLA; there shall be perforations in each corner of the plate for attachment of the number plates. All letters and numerals made and impressed in and on such number plate shall be of a distinctive, different and contrasting color from the body of the plate. Such plate shall be retained permanently during the life or the use of the automobile or motor vehicle while in use in the State of Oklahoma.

Emergency.

Section 3. It being immediately necessary for the preservation of the public peace, health and safety, an emergency is hereby declared to exist, by reason whereof this Act shall be in full force and effect from and after its passage and approval.

Approved April 9, 1923.

CHAPTER 222.

HOUSE BILL NO. 443.

Tax Code Revision Commission.

AN ACT creating the Oklahoma Tax Code Revision Commission, defining its powers and duties, and making an appropriation therefor, and declaring an emergency.

BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA :

Tax Code Revision Commission-Members.

Section 1. There is hereby created a Commission, consisting of three members, to be known as the Oklahoma Tax Code Revision Commission of Oklahoma.

Duties.

Section 2. It shall be the duty of such Commission to make a comprehensive survey of the revenue and taxation system of Oklahoma referring to all institutions supported in whole or in part from public funds, and to all sources of revenue of the State, and

to report its findings to the Governor on or before September 1, 1924. The Commission shall investigate all systems of taxation in this and other States, together with the statutory and constitutional enactments putting the same in force; and shall prepare a detailed and comprehensive report on the same, including a tax code for this State. The Commission shall in its report include specifically the statutory and constitutional enactments necessary to put such tax code into effect, and shall recommend the passage and enactment of the same.

Governor-Appointments.

Section 3. The Tax Code Revision Commission shall consist of three members to be appointed by the Governor, one of whom shall be the State Examiner and Inspector, who shall be ex-officio chairman of the Commission. All members of this Commission shall serve without compensation, except that actual traveling, hotel, and other necessary expenses incurred by them in the performance of their duties, shall be paid.

Experts Compensation.

Section 4. In the performance of its duties, said Commission shall be authorized to employ experts and fix and authorize the payment of their compensation. The experts selected by this Commission and intrusted with the work of the Survey, shall be chosen from recognized authorities from within or without the State, who are familiar with taxation systems in other states as well as that of Oklahoma.

Appropriation.

Section 5. In order to carry out the provisions and purposes of this Act, there is hereby appropriated, out of any funds in the State Treasury, not otherwise appropriated, the Sum of Ten Thousand ($10,000.00) Dollars, or so much of same as may be necessary.

Emergency.

Section 6. It being immediately necessary for the preservation of the public peace, health and safety, an emergency is hereby declared to exist, by reason whereof this Act shall be in full force and effect from and after its passage and approval.

Approved April 9, 1923.

CHAPTER 223.

HOUSE BILL NO. 444.

County Commissioners.

AN ACT regulating and fixing the salaries, per diem and mileage of the County Commissioners in all Counties in the State of Oklahoma having a population of not less than 19,150 inhabitants and not to exceed 19,158 inhabitants based on the 1920 Federal Census; also in all Counties in the State of Oklahoma havig a population of not less than 22,440 and not to exceed 22,450 inhabitants based on the 1920 Federal Census, repealing all Acts and parts of Acts in conflict herewith, and declaring an emergency. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA :

County Commissioners-Salary and Mileage.

Section 1. That the annual salaries or the County Commissioners in all counties in the State of Oklahoma having a population of not less than 19,150 inhabitants and not to exceed 19,158 inhabitants based on the 1920 Federal Census; also in all counties in the State of Oklahoma having a population of not less than 22,440 and not to exceed 22,450 inhabitants based on the 1920 Federal Census, be six hundred dollars ($600.00) each, and in addition to the salary provided, each member of the Board of County Commissioners shall receive a sum of five dollars ($5.00) for each day's actual and necessary service in overseeing road and bridge work in their county, but not to exceed one hundred days each in any fiscal year, and shall receive ten cents for each mile necessary to travel in the discharge of their official duties, but no County Commissioner shall receive to exceed one hundred ($100.00) dollars mileage in any fiscal year. Provided, that all claims for mileage and per diem under this Act shall be so itemized as to show the dates on which service was rendered, the roads and bridges inspected, and the distance traveled in making such inspection.

Repealing Clause.

Section 2. All Acts and parts of Acts in conflict herewith are hereby repealed.

Emergency.

Section 3. It being immediately necessary for the preservation of the public peace, health and safety, an emergency is hereby declared to exist, by reason whereof this Act shall be in full force and effect from and after its passage and approval.

Approved March 23, 1923.