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lars; wearing apparel, hanging pictures, oil paintings and drawings, drawn or painted by any member of the family and family portraits and their necessary frames, provisions actually provided for individual or family use sufficient for six months, two cows with their sucking calves and two hogs with their sucking pigs:

THIRD. The farming utensils or implements of husbandry of a farmer not exceeding in value the sum of three hundred dollars; also four (4) oxen or four (4) horses, or four (4) mules to be selected by claimants and their harness, one cart or wagon, and food for such oxen, horses or mules for six months; also a water right not to exceed one hundred and sixty inches of water, used for the irrigation of lands actually cultivated by him; also the crop or crops growing or grown on fifty acres of land, leased, owned or possessed by the person cultivating the same.

Fourth. Tools or implements of a mechanic or artisan necessary to carry on his trade, not exceeding in value the sum of five hundred dollars; the notarial seal and records of a notary public; the instruments and chest of a surgeon, physician, surveyor and dentist, necessary to the exercise of their profession, with their scientific and professioual libraries; the law profesional libraries and office furniture of attorneys, counselors and judges and the libraries of ministers of the gospel.

FIFTH. The cabin or dwelling of a miner, not exceeding in value the sum of five hundred dollars; also his slucies, pipes hose, windlass, derrick, cars, pumps and tools not exceeding in value two hundred dollars; also one saddle animal and one pack animal together with their saddles and equipments belonging to a miner actually engaged in prospecting, not exceeding in value two hundred and fifty dollars.

Sixth. Two oxen, two horses, or two mules and their harness; and one cart, wagon dray or truck by the use of which a cartinan, drayınan, truckman, huckster, peddler, hackman, teamster or other laborer habitually earns a living; and one horse with vehicle and harness or other equipments used by physician surgeon or minister of the gospel in making his professional visits with food for such oxen, horses or mules for six inonths:

SEVENTH. The earnings of a judgment debtor for his personal services rendered at any time within thirty days next preceding the levy of the execution, or levy of attachment, when it appears by the debtor's affidavit or otherwise that such earnings are necessary for the use of his family residing in this State supported wholly or in part by his labor.

EIGHTH. The shares held by a member of a homestead association, or building or loan association duly incorporated, under the laws of the State of Idaho not exceeding in value one thousand dollars--if the person holding the shares is not the owner of a homestead under the laws of this State.

NINTH. All moneys, benefits, privileges or immunities, accruing or in any manner growing out of any life insurance on the life of the debtor, to an amount represented by an annual premium not exceeding two hundred and fifty dollars.

ΤΕΝΤΗ. All fire engines, hooks and ladders with the carts, trucks and carriages hose, buckets, implements and apparatus thereto appertaining and all furniture and uniforms of any fire company or department organized under any law of this State.

ELEVENTH. All arms, uniforms and accouterments required by law to be kept by any person, also one gun.

TWELFTH. All court houses, jails, public offices and buildings, school houses lots, grounds and personal property appertaining thereto, the fixtures, furniture, books, papers, and appurtenances belonging and pertaining to the court house jail and public offices belonging to any county of this State, or for the use of schools, and all cemeteries, public squares, parks and places, public buildings, town halls, market buildings for the use of fire departinents and military organizations, and the lots and grounds thereto belonging and appertaining, owned or held by any town or incorporated city, or dedicated by such town or city to health, ornament or public use, or for the use of any fire or military company organized under the laws of this State. No article or species of property mentioned iu this section is exempt from execution issued upon a judgment recovered for its price or upon a inortgage thereon.

SEC. 2. Whereas an emergency exists, therefore this Act shall be in force from and after its passage.

Approved on the 14th day of February, 1899.

H. B. NO. 129.

AN ACT TO PROVIDE FOR THE DISTRIBUTION OF MONEYS COLLECTED FOR LICENSES IN CITIES; TOWNS

AND VILLAGES.

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

SECTION 1. When in any city, town, or village, there are two or more school districts, all moneys collected for licenses in such city, town, or village and by law directed to be part of the school fund, shall be divided between such districts in the proportion of the school children in such respective districts as shown by the last preceding census. SEC. 2.

Whereas an emergency exists therefor this Act shall take effect and be in force from and after its passage.

Approved on the 14th day of February, 1899.

H. B. NO. 130.

AN ACT REQUIRING PRISONERS IN THE COUNTY JAILS TO PERFORM MANUAL LABOR, AND DEFINING

THE DUTIES OF THE COUNTY COMMISSIONERS AND SHERIFFS IN CONNECTION THEREWITH.

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

SECTION 1. Every male prisoner, 18 years of age or over, who shall hereafter be legally imprisoned in any county jail upon conviction of misdemeanor, shall be liable to and shall be required to perform manual labor in and about the jail or courthouse of the county, for the betterment, improvement, cleanliness, or maintenance of the jail or courthouse or the grounds upon which either of the same is located, not to exceed eight hours for each day of his imprisonment, Sundays and legal holidays excepted; and such manual labor to be so performed shall in all cases be taken and be deemed to be included in and a part of all judgments hereafter given or made directing the imprisonment of such persons in a county jail.

SEC. 2. The county commissioners of each county are hereby empowered, and it is their duty, to make orders and to prescribe proper rules and regulations, consistent with economy and the safe guarding of such prisoners, for the employment of all prisoners referred to in the preceding section.

Sec. 3. The sheriff of each county is hereby required, and it is his duty to faithfully observe and carry out all the orders, rules and regulations of the county commissioners of his county, made or given for the employment of prisoners in his charge as herein provided.

No prisoner liable to employment as herein provided shall be exempt therefrom except by reason 'of physical disability. SEC. 5.

Whereas an emergency exists, this Act shall take effect and be in force from and after its passage.

Approved on the 14th day of February, 1899.

SEC. 4.

H. B. NO. 131.

1

AN ACT
RELATING TO REVENUE; REPEALING SECTIONS 1124, AND 1462 OF THE REVISED STATUTES OF

IDAHO; AMENDING SECTIONS 1410, 1411, 1426, 1428, 1429, 1430, 1451, 1452, 1453, 75,
1482, 1483, 1485, 1500, 1501, 1515, 1518, 1523, 1524, 1525, 1530, 1532, 1536, 1547, 1548,
1553, 1554, 1567, 1573, SUB-DIVISION ONE OF 1645, SECTION 1845, 1846, 1847, 1848, AND
2180 OF THE REVISED STATUTES OF IDAHO; AND ADDING TO CHAPTER V OF TITLE X OF
THE POLITICAL CODE OF IDAHO, THE FOLLOWING SECTIONS, SECTIONS 1486, 1487, 1488,
1489, 1490, 1491, 1492, 1493, 1494, 1495, AND 1496; AND ADDING TO CHAPTER IX OF
TITLE X OF THE POLITICAL CODE OF IDAHO SECTIONS 1653 AND 1654; AND ADDING TO

CHAPTER XI OF TITLE X OF THE POLITICAL CODE OF IDAHO SECTION 1712. Be it enacted by the Legislature of the State of Idaho:

SECTION 1. That Section 1124 of the Political Code of Idaho be, and the same is hereby repealed.

SEC. 2. That section 1410 of the Revised Statutes of Idaho be amended to read as follows: Section 1410.

There is hereby levied, for State purposes, for the years 1897, and 1898, respectively, upon all property not exempted by law from taxation, an annual ad valorem tax of two hundred and fifty-three thousand dollars, which shall be paid by the several counties of this State in the proportion which their assessed valuation as shown by their respective assessment rolls bears for the year next preceding that in which said tax is to be paid, to the total assessed valuation of this State for the preceding year; and upon the same property the board of county commissioners of each county, is also hereby authorized and empowered to levy annually, a tax for county expenditure, not exceeding one hundred and seventy-five cents on each one hundred dollars, and, if they deem necessary, a tax of twentyfive cents on each one hundred dollars, to be expended for the repairs and construction of bridges within the county, as the board of county commissioners may order and direct, and such additional and special taxes as the laws of this State may authorize, and require, them to levy: Provided, however, That whenever the board of county commissioners levy any tax, such levy must be entered on the records of their proceedings, and their clerk must deliver a certified copy thereof to the assessor, tax collector, auditor and treasurer, each of whom must file said copy in his office.

That section 1411 of the Political Code of Idaho be amended to read as follows: Section 1411.

The board of county commissioners of each county must on the second Monday of September annually, ascertain the rate of State taxes necessary to be levied in order to secure the amount apportioned to such county by the State Board of Equalization as certified by the State Auditor on each one hundred dollars of taxable property in said county as shown by the last assessment, and must levy the same, and at the same time fix the rate of taxes to be levied for county purposes, designating the

SEC. 3

number of cents on each one hundred dollars of taxable property levied for each purpose, and levy the same, and at the same time said commissioners, unless provision shall have been made for the funding, refunding or exchange of the outstanding county warrant indebtedness as provided by chapter VI of title XIII of the Revised Statutes of the State of Idaho as amended, must, whenever any county shall have warrants outstanding and unpaid for the payment of which there are no funds in the county treasury in addition to other taxes provided by law, if such warrants amount to a sum equal to five per cent or more of the value of the taxable property of such county as shown by the last preceding assessment, levy a special tax of ten mills on the dollar as shown by such preceding assessment; if such warrants amount to a sum equal to four per cent and less than five per cent of such taxable property, they must levy a special tax of eight mills on the dollar as shown by such preceding assessment; if such warrants amount to a sum equal to three per cent and less than four per cent of such taxable property, they must levy a special tax of six mills on the dollar as shown by such preceding assessment; if such warrants amount to a sum equal to two per cent and less than three per cent of such taxable property, they must levy a special tax of four mills on the dollar as shown by such preceding assessment; if such warrants amount to one per cent and less than two per cent of such taxable property, they must levy a special tax of two mills on the dollar as shown by such preceding assessment, and if such warrants amount to less than one per cent of such taxable property, then they must levy such special tax on the dollar as shown by such preceding assessment as shall be sufficient to pay such warrants. All moneys arising from such special tax shall be placed in a special fund for the redemption of such warrants which shall be paid exclusively out of said fund, which shall be known as the warrant redemption fund. All moneys in the county treasury at the end of each fiscal year, not needed for current expenses, and applicable thereto, shall be transferred to said warrant redemption fund.

That section 1426 of the Political Code of Idaho be amended to read as follows:

Section 1426. FIRST. All live stock driven into this State for pasture, grazing, or to market from other States or Territories, if kept by the owner or person in charge thereof in this State to exceed fifteen days shall be assessed as personal property in any county where such live stock may be found at the expiration of said fifteen days, and the tax due on such assessment shall be immediately paid by the owner or person or persons in charge of such transient stock, or secured to the satisfaction of the assessor. The fact that such owner or person in charge has paid taxes on such stock in some other State or Territory shall constitute no bar to the recovery of taxes on such stock in this State on the same property, or any portion thereof for the same year. But this section shall not apply to live stock in transit through this State to some other State or Territory in good faith.

SECOND. The assessor and collector shall be governed as to the amount of taxes to be by him collected on such transient stock and on all personal property, when not secured by lien on real estate, by the State and county rate of the previous year.

THIRD. The assessor and collector may distrain and sell such portion of such transient stock, and all personal property where not secured by lien on real estate, as may be requisite to pay the tax due and the costs

SEC. 4.

SEC. 5

of sale in the manner provided by law for the redress and sale of other personal property.

FOURTH. When the rate is fixed for the year in which such collection is made, then if a sum in excess of the rate has been collected, such excess shall not be apportioned to the State and county, but the whole thereof shall remain in the county treasury, and must be repaid by the couuty treasurer to the person from whom the collection was made, or to his assignee, on demand therefor.

FIFTH. If a sum less than the rate fixed has been collected, the deficiency inust be collected as other taxes on personal property are collected.

SIXTH. The assessor and collector at the time of making his settlement in each quarter must pay into the county treasury all moneys collected by him under the provisions of this section during the quarter, and the auditor must, as soon as the assessment book for the year comes into his hands, note opposite the names of each persou from whom such taxes have been collected the amount thereof.

SEVENTH. As soon as the rate of taxation for the year is fixed, the auditor must note, in connection with the entry made under the provisions of the preceding subdivision, the amount of the excess or deficiency.

That section 1428 of the Political Code of the State of Idaho, be amended to read as follows: Section 1428. All taxable property shall be assessed in the county, city or district, in which it is situated on the second Monday in January, or, if not within the State on that day, on the day of assessment. The assessor must, between the second Monday of January and the first day of July in each year, ascertain the names of all taxable inhabitants and all property in his county subject to taxation, and must assess such property to the persons by whom it was owned or claimed, or in whose possession or control it was, at 12 o'clock M. of the second Monday of January next preceding, or on the day of assessment as aforesaid; but no mistake in the name of the owner or supposed owner of real property shall render the assessment thereof invalid. In assessing solvent credits not secured by mortgage or trust deed, a reduction therefrom shall be made of debts due to bona fide residents of this State.

SEC. 6. That section 1429 of the Political Code of the State of Idaho, be amended to read as follows: Section 1429. He must exact from each person a statement under oath, setting forth specifically all the real and personal property owned by such person, or in his possession or under his control at 12 o'clock M. on the second Monday of January, and as to property not within the State on that day, on the day of assessment. Such statement shall be in writing, showing separately: First. All property belonging to, claimed by, or in the possession or under the control or management of such person. Second. All property belonging to, claimed by, or in the possession, or under the control or management of any firm, of which such person is a member. Third. All property belonging to, claimed by, or in the possession, or under the control or management of any corporation, of which such person is president, secretary, cashier, or managing agent. Fourth. The county, in which such property is situated, or in which it is liable to taxation, and (if liable to taxation in the county in which the statement is made) also the city, the school district, road district, or other revenue districts in which it is situated. Fifth. An

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