section must be used or given by the tax collector for the payment of any such taxes.

Section 1532. The publication must be made in a newspaper, or supplement thereto, once a week for three consecutive weeks, published in the county; if it cannot be so published, then by posting in not less than three public places in the county, one of which shall be at the court house door.

SEC. 25. That section 1536 of the Political Code of Idaho be amended to read as follows:

Section 1536. The collector must collect in addition to the taxes due on the delinquent list and the penalty added thereto by law twenty-five cents on each lot, piece or tract of land separately assessed, and on the assessment of personal property which must be paid into the county treasury.

SEC. 26.

That section 1547 of the Political Code of Idaho be amended to read as follows:

Section 1547. On filing the certificate with the county recorder the lien of the State vests in the purchaser and is only divested by the payment to him or to the tax collector for his use, of the purchase money, and the penalties and interest as in this Act provided.

SEC. 27.

That section 1548 of the Political Code of Idaho be amended to read as follows:

Section 1548. A redemption of the property sold may be made by the owner or any party in interest within two years from the date of the purchase.

SEC. 28. That section 1553 of the Political Code be amended to read as follows:

Section 1553If the property is not redeemed within two years from the sale, the collector or his successor in office must make to the purchaser or his assignee a deed to the property, reciting in the deed substantially the matters contained in the certificate, and that no person redeemed the property during the time allowed by law for its redemption. The collector is entitled to receive from the purchaser two dollars for making such deed.

SEC. 29. That section 1554 of the Political Code of Idaho be amended to read as follows:

Section 1554. In all cases where real estate has been or may hereafter be sold for delinquent taxes, and the county has become the purchaser, and has not disposed of the same, the person whose estate has been or may hereafter be sold, or his heirs, executors, administrators, or other successors in interest at any time after the time of purchase thereof by the county, and before the county has disposed of the same, has the right to redeem such real estate by paying to the county treasurer of the county wherein the real estate is situated the amount of taxes and penalties due thereon at the time of said sale, with interest thereon at the rate of twelve per cent. per annum, and also all taxes that were a lien upon said real estate at the same time said taxes became delinquent; and also for each year since the sale for which taxes on said land have not been paid an amount equal to the percentage of the State and county tax for that year, upon the value of said real estate assessed for the year of the sale, with interest from the first day of February of each of said years respectively, at the same rate; and also all costs, expenses and pen

alties as herein in this Act provided, which may have occurred by reason of such delinquency and sale, and the costs and expenses of such redemption. The county auditor shall on the application of the person desiring to redeem, make an estimate of the amount to be paid and must give him duplicate certificates specifying the several amounts thereof, one of which certificates must be delivered to the county treasurer, together with the money; and the county treasurer must execute a deed to the redemptioner. The county treasurer must settle for the moneys received as for other State and county moneys. The treasurer and auditor must be paid by the redemptioner for making out said estimates and deed, the sum of one dollar each, upon the payment of the money specified in said certificate, and the giving of the deed aforesaid by the treasurer, any deed or certificate of sale that may have been made to the county becomes null and void, and all right, title, and interest acquired by the county under or by virtue of the tax sale ceases and determines. Whenever property sold to the county pursuant to the provisions of this chapter, shall be redeemed, the moneys received on account of such redemption shall be distributed between the State and the county, and to the respective funds, in the same manner as if the same had been paid in the first instance to the tax collector, but no redemption shall be allowed after the expiration of five years from the date of any such tax sale, and from and after the expiration of said five years the title to said property shall vest in said county.

SEC. 30.

That section 1567 of the Political Code of Idaho be amended to read as follows:

Section 1567. The tax collector must annually on the first Tuesday after the first Monday of May attend at the office of the auditor with the delinquent list, and the auditor must then carefully compare the list with the assessments of persons and property not marked as "paid" on the assessment book, and when taxes have been paid, must note the fact in the appropriate column in the assessment book.

SEC. 31. That section 1573 of the Political Code of Idaho be amended to read as follows:

Section 1573

Interest at the rate of twelve per cent. per annum must be collected on such delinquent taxes from the time such taxes first became delinquent, and on the penalty from the time the same attached. This section shall apply both as to taxes bought in by or sold to individuals as well as to sales made to the county.

SEC. 32.

Subdivision one, of section 1645, of the Revised Statutes is amended to read as follows:

FIRST.-From each proprietor or keeper of a billiard, pool or bagatelle table, or any other kind of a table on which games are played with the ball and cue, for each table, fifteen dollars per quarter, and for a bowling alley, five dollars per quarter, for each alley; but no license can be granted for a term less than three months.

SEC. 33.

The following is added to title ten, chapter nine, and shall be section 1653 of the Revised Statutes.

Section 1653. All quarterly license taxes shall become due on the first days of January, April, July and October of each year, or on commencing any business or occupation on which such tax is imposed.

In the former case the tax shall be reckoned for one quarter; in the latter case it shall be reckoned proportionately from the first day of the

month in which the liability to such tax commenced to the first day of the quarter then next ensuing. At the expiration of any license in force at the time of the passage of this Act, the person liable to such tax shall take out a license for the unexpired portion of the fiscal quarter in which such license expires, paying therefor proportionately.

SEC. 34. Add to title X, chapter 9, of the Revised Statutes, as section 1654, the following:

Section 1654. All persons selling vinous, fermented, malt, mixed or distilled liquors in quantities not less than one gallon shall pay, in advance, a license of one hundred dollars semi-annually.

SEC. 35. The section 1845 of the Political Code of Idaho be amended to read as follows:

Section 1845. Whenever there shall be two hundred dollars or more, or sufficient to pay the warrant first in priority of date of issue remaining unpaid on the warrant register in his office, to the credit of any fund in the county treasury against which there are warrants outstanding the county treasurer must give notice in some newspaper published in his county, or if none is published, then by written notice posted upon the court house door, stating therein that he is ready to pay such warrants.

Ten days from the first publication, or posting of such notice, such warrants shall cease to draw interest.

SEC. 36. That Section 1846 of the Political Code of Idaho be amended to read as follows:

Section 1846. In advertising warrants under the provisions of this section in any newspaper, the treasurer must not publish the warrants in detail, but give notice only that county warrants issued prior to such a date stated in the notice are payable. When a part only of the warrants issued on the same day are payable the treasurer must designate such payable warrants in the advertisement.

SEC. 37.

That section 1847 of the Political Code of Idaho be amended to read as follows:

Section 1847. Warrants drawn on the treasury and properly attested are entitled to preference as to payment out of moneys in the treasury properly applicable to such warrants according to the priority of time in which they are issued.

The time of presenting such warrants must be noted by the treasurer and upon the receipt of the moneys into the treasury, not otherwise appropriated, he must set apart the same or so much thereof as is necessary for the payment of such warrant. On the first Monday of each month the county treasurer must present to the county auditor for his inspection the county treasurer's warrant register and must in company with the auditor compare the same with the county commissioners' records of claims allowed by them against the county. If any warrant which has been registered shall differ in amount from the claims so allowed by the commissioners, the county treasurer must not pay the same but must report such warrant at the next meeting of the county commissioners for their action.

SEC. 38. That section 1848 of the Political Code of Idaho be amended to read as follows:

Section 1848. Should warrants not be presented for payment within sixty days from the date of the notice hereinbefore provided for, the fund set aside for the payment of the same must be applied by the treasurer to the payment of the unpaid warrants next in order in date of issue.

The board of commissioners may, on application and presentation of warrants properly endorsed which have been advertised, pass an order directing the treasurer to pay them out of any money in the treasury not otherwise appropriated.

SEC. 39. That Chapter XI of Title X, Revenue or the Political Code of Idaho be amended by adding thereto the following:

Section 1712. All taxes levied and collected in each county for county purposes, including such special taxes as are or may be authorized by law, all fines and forfeitures, all receipts from toll roads, bridges and ferries, and all poll taxes shall, after the amount belonging to the State has been deducted, be paid into and constitute a fund to be called the "Current Expense Fund" which shall be used for the payment of the current expenses of the county for the current year: Provided: That nothing in this section shall be so construed as to interfere with or relate to taxes levied for school purposes, or school moneys received from the sale of school lands or otherwise, or taxes levied for the payment of interest on or redemption of county bonds or county warrants.

The treasurer of each county shall immediately transfer all funds in his hands belonging to the county, except the road or bridge fund, the school fund and such special funds as may have been established for the payment of interest on and redemption of county bonds and warrants to said current expense fund, and the county auditor shall make proper entries thereof in the books of his office.

SEC. 40. That section 2180 of the Political Code of Idaho be amended to read as follows:

Section 2180. The per capita and ad valorem tax, when levied by the board of county commissioners for the care and maintenance of the poor of the county, must be collected by the tax collector in the same manner and at the same time as other county taxes, and when collected must be paid into the "Current Expense Fund" of the county and shall be drawn therefrom as other current expenses.

SEC. 41. An act entitled "An act to provide for the assessment and collection of taxes in Cassia and Owyhee Counties; approved February 8, 1883," and all acts and parts of acts in conflict or inconsistent with this Act are hereby repealed.

SEC. 42.

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

Approved the 16th day of February, 1899.

H. B. NO. 132.

AN ACT

CONSTITUTING EACH INCORPORATED CITY, TOWN OR VILLAGE A SEPARATE ROAD DISTRICT; AMENDING SECTION 887 OF THE REVISED STATUTES OF IDAHO.

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

SECTION I. That section 887 of the Revised Statutes of the State of Idaho is amended to read as follows:

Section 887. Each incorporated city town or village in this State constitutes a separate road district under this title, and the city council of each city, and the board of trustees of each town or village, as far as relates to their city, town or village, have the powers conferred, and must perform the duties imposed upon the board of county commissioners of their respective counties by this chapter. Each city council and board of trus

tees must appoint a road overseer, who must within such city, town or village, have the powers conferred, and perform the duties imposed by this chapter upon road overseer; and each city council or board of trustees may remove the overseer, or may require a bond or settlement from him at any time, and must fill any vacancy in such office; and regulate the length grade and size of bridges, causeways and culverts; may provide for the construction and maintenance of sewers, sidewalks and street crossings, and the grade and construction and maintenance of streets and alleys, and have all the powers as to streets and alleys conferred by their respective charters or acts of incorporation, and by this chapter.

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. 133.

AN ACT

PRESCRIBING THE MANNER OF FILING COMPLAINTS IN CIVIL ACTIONS; AMENDING SECTION 4139 OF THE REVISED STATUTES OF IDAHO.

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

SECTION I. That section 4139 of the Revised Statutes of the State of Idaho is amended to read as follows:

Section 4139. The clerk must indorse on the complaint, the year, month, day, hour and minute that it is filed, and at any time within one year thereafter the plaintiff may have a summons issued; and if the action be brought against two or more defendants who reside in different counties, may have a summons issued for each of said counties. But at any time within the year after the complaint is filed, the defendant may in writing, or by appearing and answering or demurring, waive the issuing of summons, or if the action be brought upon a joint contract on two or more defendants, and one of them has appeared within the year, the other or others may be served or appear after the year, at any time before trial. Whereas an emergency exists therefor this Act shall take

SEC. 2.

effect and be in force from and after its passage.

Approved on the 14th day of February, 1899.

H. B. NO. 134.

AN ACT

TO ANNEX A PART OF BLAINE COUNTY TO CUSTER COUNTY.

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

SECTION I. Section 1 of an act to amend section 1 of an act entitled, "An act to amend section 1 of an act entitled, 'An act to create and organize the County of Custer,'" approved February 4th, 1889, is hereby amended to read as follows:

Section 1. That all those portions of the Counties of Lemhi, Alturas and whatsoever other territory in this State, embraced and included within the following boundaries, to wit: Commencing at the confluence of the Pahsimeroi river with the Salmon river and running thence up the Pahsimeroi river to the mouth of Big creek; thence up Big creek, and on a line from the head thereof with the general course of said creek to the summit of the divide between the waters of the Pahsimeroi and Lemhi rivers; thence