of their proceedings at least ten days before any exchange.is made, as herein provided. The said board shall also, before issuing any bonds under this section, deduct from the total outstanding legal indebtedness of the county, at the time of the issue of said bonds, the cash on hand in the treasury of the county, that is available for the payment of said legal indebtedness, or any part thereof, and the issue of bonds as in this section provided for, shall in no case exceed the aggregate or total legal indebtedness of the county then outstanding, less the cash on hand to be applied in payment and discharge of said indebtedness.

Section 3604. When the interests of the county require it, and the board of commissioners of a county, deem it to the public good to bond the county, to fund or refund the outstanding obligations of the county, or to bond the county for the purpose of providing funds for acquiring a site, and erecting a court house, and jail, or a jail thereon, and for the construction or repair of roads or bridges, or for any one or more of said purposes, and the indebtedness or liability of the county, that may be created by the bonding, funding or refunding aforesaid, or in purchasing a site and erecting a court house and jail, or a jail thereon, and for the construction or repair of roads or bridges, or for any one or more of said purposes, exceeds the income or revenue of the county for that year, the board of commissioners may issue bonds of the county, as provided by section 3602 of this Act; Provided, That the issuing of such bonds be first authorized by a vote of two-thirds of the qualified electors of the county voting at an election held for that purpose, as hereinafter provided. And Provided further, That before the board of county commissioners shall issue any bonds to fund or refund the indebtedness of the county as in this section provided, they shall deduct from the legal indebtedness of the county, at the time of the issue of said bonds, the cash on hand in the county treasury, applicable to the discharge of said indebtedness, and may issue bonds for the remainder of the indebtedness.

Section 3605. The board must cause to be levied annually, upon all the taxable property of the county, in addition to other authorized taxes, a sufficient sum to pay the interest on all bonds disposed of in pursuance of this Act, and must at least one year before such bonds become due, and in time to provide the means for their payment, cause to be levied a sufficient additional sum to pay said bonds as they become due, and all such taxes must be levied, assessed, and collected, as other county taxes are levied, assessed, and collected, until the bonds so issued are fully paid, including the interest thereof; the faith, credit, and all taxable property within the limits of the county, as constituted at the time of such issue, are, and must continue pledged, to the payment of said bonds. Should the tax for the payment of interest on any bonds issued under the provisions of this Act, at any time not be levied or collected in time to meet such payment, the interest must be paid out of any moneys in the county general, or current expense fund of the county, and the moneys so used for such payment of interest must be repaid to the fund from which so taken, out of the first moneys arising from taxes collected on interest account as herein provided, and any excess over and above the interest charge shall be placed in a sinking fund, to be known as the Bond Tax Sinking Fund.

The moneys in the sinking fund created under this section may be invested in bonds or warrants of the State, or bonds issued by any county, or city, or school district in any State of the United States; and the county

treasurer of the county may, when authorized at a regular meeting of the board of county commissioners of the county make the investment for the county.

Section 3606. Should any part of a county that has incurred a bonded indebtedness, be cut off, and annexed to another county, or erected into a new or separate county, the assessor of the county to which the segregated portion is attached, or the assessor of the new county created as aforesaid, shall upon notice from the board of county commissioners of the original county from which such segregated portion was detached, given at the regular session of the board when county and State taxes are levied, collect in said segregated territory, and in addition to the other taxes collected by him for county and State purposes, and at the same time and in the same manner, the tax levied by said board of commissioners as herein provided; and the laws of the State relating to the levy and collection of taxes, and prescribing the powers, duties and liabilities of officers, charged with the collection, and disbursement of the revenue arising from taxes, are made applicable to this Act. The money collected by the assessor as aforesaid, shall be paid over by the treasurer of the county collecting it, to the treasurer of the county losing the said territory, and for the purposes herein directed, but such segregated territory so attached to another county, or erected into a new county shall be relieved of the annual tax, levied as provided in the foregoing section, when the county acquiring the same, or the new or separate county pays to the county losing the territory that proportion of the whole indebtedness, together with legal interest thereon, that the assessed value of property in the segregated territory, bears to the assessed value of the property in the whole county, as constituted before the division or segregation thereof.

Section 3607. The bonds mentioned in this Act must be signed by the chairman of the board of county commissioners, attested by the clerk of said board and bear the seal of said board, and be countersigned by the county treasurer of the county. Each bond must state upon its face the amount for which the same is issued, the date of issue, time and place of payment, and rate of interest, and must also recite that it is issued in conformity with the provisions of this Act, and this Act must be printed upon the back of each bond. There must be attached to each bond, when negotiated, semi-annual interest coupons covering the interest expressed in the bond from the date of issue until paid; the coupons annexed to such bonds must be signed by the treasurer of the county. Each coupon must bear a number corresponding to the number of the bond to which it is attached, and must state upon its face the amount for which the same is issued, the date of issue and the date and place of payment thereof.

Section 3608. The said board of county commissioners must give at least twenty days' notice by publication in some newspaper published in the county, if there be one, otherwise, by three notices posted up in the county, one of which must be at the court house door, of its intention to issue, negotiate and sell such bonds, or of its intention to issue such bonds for exchange, and shall invite bidders therefor; and said bonds must be sold or exchanged upon the best terms and upon the lowest rate of interest at which said bonds can be sold or exchanged, and the said board shall have the right to reject any or all of the bids offered, and may re-advertise for bids as herein provided for, by original notice. If the offers for purchase or exchange are accepted, the board must procure the proper engrav

ing and printing of said bonds, which must be numbered consecutively. and must be duly registered by the auditor of the county in a book kept for that purpose; and therein must be stated the number, date, amount of bond, time and place of payment, rate of interest, number of coupons attached and any other proper description thereof for future identification; the said board must from time to time, in such amounts as it may deem best, and in accordance with its contract, deliver said bonds to the county treasurer, and take and file his receipt therefor, and charge him with all bonds so delivered. Any duties required of said board in pursuance of the provisions of this section may be performed at any general, special or called meeting thereof. The treasurer must under the general supervision of said board, deliver said bonds for cash, or exchange them for any of the county indebtedness for the redemption of which they were issued, but in no case must said bonds be sold or exchanged for less than their face or par value and accrued interest at time of disposal; nor must any county indebtedness be redeemed at more than its face value and any interest that may be due thereon. If any portion of said bonds issued for the redemption of prior indebtedness are sold for money, the proceeds thereof must be applied exclusively toward the redemption of said county indebtedness for the redemption of which such bonds were issued. And the treasurer must give notice, as provided by law, of his readiness to redeem such indebtedness and thereafter interest thereon shall cease. When the treasurer redeems any county indebtedness, he must endorse, by writing or stamping in ink, on the face of the paper evidencing such indebtedness so redeemed, the time when, and the amount for which redeemed, whether by money or the exchange of bonds, and the words "redeemed" and "cancelled." He must also keep a record of all bonds disposed of by him, showing their number, rate of interest, date and amount of sale, when, where and to whom payable; and if exchanged, for what, which record he must keep open for inspection for the public at all reasonable office hours. And he must make such detailed statements to, and as often as required by said board, of all his transactions. under the provisions of this Act, and return to the board, evidences of indebtedness redeemed by him, cancelled as aforesaid.

Section 3609. It shall be the duty of the county treasurer to apply the funds derived from the sale of the bonds to the payment of the indebtedness herein mentioned, and to no other purpose; and it shall be the duty of the county officials to levy, collect and apply the tax herein provided for, to the payment of interest and to the redemption of the principal of the bonds in the manner specified, and for no other purpose; and any failure to comply with the conditions of this Act by the proper officers, or any neglect or refusal to levy and collect any such tax as aforesaid, shall be deemed a misdemeanor, and any county official guilty of the same, must upon conviction, be fined in an amount equal to the sum that should have been levied, or for any misappropriation he shall be fined in an amount equal to the sum misappropriated and imprisoned in the county jail for a term of not less than three months nor more than twelve months.

Section 3610.-If the question of bonding the county as herein provided, is to be submitted to the voters of the county at a special election held for that purpose, the board shall cause printed or written notices of the intention to hold such an election, to be posted in two or more conspicuous places in each precinct of the county, and shall also cause a

printed notice of the intention to hold such an election to be published in one or more newspapers of the county, if any newspapers are printed therein; the said notices shall recite the action of the board in deciding to bond the county, the purpose thereof, and the amount of the bonds that are to be issued, and shall also specify the day of the election, the time during which the ballot box shall be open, which shall not be less than six hours; the notices posted in each of the several precincts shall also name the place of holding such election. The notices herein provided for shall be posted, or posted and published, at least twenty days before such election. Every male person over the age of twenty-one, who is a citizen of the United States, and shall have resided in the State. six months immediately preceding the election at which he offers to vote, and in the county thirty days, shall be entitled to vote at such election. Section 3611.-Such election shall be held in all respects in conformity with the general election laws so far as the same may be applicable, except as herein provided, but all that part of the general election law relative to the apportionment of registrars and the registration of voters, the appointment of judges and clerks, and the establishment of voting booths and printing of an official ballot, and providing for an official stamp, and method of voting, as provided in sections 77, 78 and 79 of the general election law, shall not apply.

Section 3612.-The board of county commissioners shall appoint two judges and one clerk of election in each precinct, for the purpose of holding such election, and upon the failure of either to act, the electors present at the opening of the polls may fill vacancies. Such judges and clerk conducting such election shall make return of such election to the board of county commissioners, within three days after such election is held.

The returns for bond elections shall be canvassed in the same manner as the returns for election of county and precinct officers are canvassed, and the result of the vote shall be officially declared by the county board of canvassers in the following manner: They shall record the total vote cast in each precinct for and against the proposed issue of bonds, in the book provided for recording the results of the general election, and shall make a complete copy of such record, duly certified to by them, and shall deposit the same with the auditor of the county.

Section 3613.-Such election shall be by ballot. The ballot shall be of white paper, three inches square, and shall contain the words: “Bond. Yes." "Bond. No." and shall have printed at the top the following. instruction: "If the voter desires to vote for the issue of bonds, he shall strike out the word "No." If he desires to vote against the issue, he shall strike out the word "Yes."

The auditor of the county shall cause the ballots to be printed and distributed, and shall send a sufficient number to the judges appointed in the several precincts.

Section 3614.-The special election herein provided for, may be held at the same time and place at which the general election is held, and the officers of the general election in each precinct may serve as officers of the special election, but the notices of the election must be given, and the tickets printed and distributed as herein prescribed; the ticket when voted, shall be deposited in a separate box provided for its reception; the return of the vote by the judges of election shall be on a separate sheet

from the return of the general election, and shall be canvassed as hereinbefore provided for.

Section 3615.-The treasurers of the respective counties shall, for the services required of them by the provisions of this Act, receive a compensation of not more than one-fourth of one per cent. of the amount of bonds issued under the provisions of this Act, and the board of county commissioners shall, at the time of issuing such bonds, fix the rate of compensation, and when such bonds are sold, shall audit and allow the account of such treasurer.

Section 3616.-All acts and parts of acts in conflict with this Act are hereby repealed.

Section 3617.-Whereas an emergency exists, it is therefore declared that this Act shall be in force from and after its

Approved the 7th day of February, 1899.

H. B. NO. 62.

AN ACT

GOVERNING THE ISSUANCE OF DEEDS TO OCCUPANTS OF TOWNSITES ENTERED UNDER THE LAWS OF THE UNITED STATES; AMENDING SECTION 2214 OF THE REVISED STATUTES OF

IDAHO.

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

SECTION I. That section two thousand two hundred and fourteen of the Revised Statutes is amended to read as follows:

Section 2214. The successor in office of any judge, mayor or other officer who entered lands under said laws of the United States, or who was trustee for the execution of the trust in that behalf, whether such officer or trustee acted under this title, or under any other general law, or any local or special act, relating to any city or incorporated town, shall succeed to the trust and shall have authority to execute the same as fully as his predecessor, the original trustee, might have done while in office; and when no mayor's or other trustee's deed of any block, lot, share or parcel of any such townsite has been lost or cannot be found and there is no record thereof in the office of the county recorder, such successor, upon application to him in writing, duly verified, showing that no mayor's or other trustee's deed can be found to the part or parcel of such townsite described in the application, and that no such deed thereto is of record in the office of the recorder of the county, and that the applicant, his ancestor, predecessor or grantor has been in the quiet, peaceable and undisturbed possession of said premises under claim of title for the full period of five years .next before the application, must, by good and sufficient conveyance, grant and convey the title of the premises described in the application to the applicant, which conveyance must be executed and acknowledged, and shall take and have effect as provided by section two thousand two hundred and one, for which, and the acknowledgment thereof, the trustee shall be entitled to receive a fee of five dollars from the applicant: Provided, That in every such application for deed under the provisions of this section an adverse claim to such parcel of said townsite shall be made to such mayor for the same, the mayor in every such case shall remit the parties claiming deeds to the same to a court of competent jurisdiction to settle the same, and when so determined, then the said mayor shall execute such deed to the prevailing party.