Photographists, Sec. 13. Every keeper of a picture gallery, daguerrotypist, photographist, or other artist, shall pay and other str a license tax of fifteen dollars per quarter, or five tists. dollars per month. Incorporated and ferries. Sec. 14. All incorporated roads, bridges or ferries, or water company, or any other incorporated company not specified in the provisions of this bill, roads, bridges, or any other company or association, person or persons, taking or receiving toll, whose quarterly receipts reach the sum of five hundred dollars, shall pay a license tax of twenty dollars per quarter; those whose quarterly receipts shall not exceed five hundred dollars, shall pay a license tax of ten dollars per quarter; those whose quarterly receipts shall reach one thousand dollars, shall pay a license tax of forty dollars per quarter; those whose quarterly receipts shall reach two thousand dollars, shall pay a license tax of eighty dollars per quarter; those whose quarterly receipts shall reach five thousand dollars per quarter, shall pay a license tax of one hundred and fifty dollars per quarter; and those whose quarterly receipts shall reach ten thousand dollars, shall pay a license tax of two hundred and fifty dollars per quarter. Provided, That nothing in this section shall apply to water ditches for mining, agricultural, and manufacturing purposes. Sec. 15. That it shall be the duty of any corporate or other company, person or persons, receiving or charging toll or water rates, for any purpose Water ditches whatever, four times in each year, to file with the treasurer of the county in which said company is located, doing business, or in which they have their office, a sworn statement of all their receipts and expenditures. And it shall be the duty of said treasurer to examine and report and he shall have power to hear testimony for and against the same, and if he approve of the same, he shall proceed to collect the tax imposed by this act upon said com etc. pany or corporation, as provided by law in other cases. And if such owner, officer, or agent, shall fail or refuse to make report as above required, it shall be the duty of said treasurer to estimate the receipts of such company, corporation or person, according to his best knowledge and information, and proceed to collect license, as provided in section fourteen of this act; and no abatement or diminution of said treasurer's estimate shall be made. Sec. 16. That all male persons in this territory who are now or who may hereafter be engaged in Laundrymen. the laundry business, shall pay a license of twenty dollars per quarter. Lotteries. Sec. 17. Every person who shall carry on the lottery or gift, or prize distribution business, within this territory, shall pay five per cent on the value of property so offered, the value to be determined by the amount asked for the same in the enterprise. Sec. 18. Every keeper of a bowling alley shall Bowling alleys, procure a license, and shall pay therefor the sum of ten dollars per quarter for each alley so used. press companies. Sec. 19. All stage or express companies engaged in carrying passengers or express matter, or any Stage and ex-person, or association of persons, engaged in such business, shall procure a license, and shall pay to each and every county into or through which their line may extend, for each and every line the sum of ten dollars per quarter. Term which license Sec. 20. License may be granted under the profor visions of this act for one year or less, at the option may be grant of the applicant: Provided, no license shall be granted for a less time than that mentioned in the rates of assessments of licenses in this act. Duties of tax collector. Sec. 21. Each tax collector shall make dilligent inquiry and examination as to all persons in his county liable to pay license required in this act; and it shall be his duty to require each person to state, under oath or affirmation, the amount of business which he, or the firm of which he is a member, or for which he is the agent or attorney, or the association or corporation of which he is the president or officer, has done in the last preceding month or quarter; and also to make a statement under oath, if required, in order to carry out the provisions of this act, and thereupon such agent or other person shall procure a license for such month or quarter for the class of which such party is liable to pay. And in all cases where an under estimate has been made, the applicant shall be made to pay double license for the next month or quarter. Such license shall authorize the party obtaining the same, in his county, to transact business as provided in such license; Provided, that nothing in this act, nor in any license issued under it, shall be so construed as to authorize any person to carry on any business without procuring such additional license as may be lawfully required by laws of the United State, or of any incorporated city. be lien on prop Sec. 22. For the purpose of enforcing the provisions of this act, and to prevent the evasion of the License tax to same, all property of every kind held or used in any erty. of the trades, occupations, or professions for which a license is required by the provisions of this act, shall be liable for said license, and said license is hereby made a lien on all such property, which lien shall have precedence of any other lien, claim, or dedemand; and if any person or persons shall fail or refuse to procure the license required by this act, before the transaction of the business specified, it shall be the duty of the treasurer of the county to seize any of the property upon which a lien is hereby created, or urer to proceed any other property belonging to such person or per- quent. sons, and sell the same in the manner provided for sheriffs on execution to satisfy said license and cost, and for which said treasurer shall receive a like fee as sheriffs for service of notice and sale on execu K Duty of treasagainst delin Penalty for do without pro tions, or said treasurer may sue for and collect said license and cost by attachment, garnishment, or otherwise. Sec. 23. Any person or persons who shall transing business act any business, trade, or occupation, or profession, curing license for which a license is required by this act, without first obtaining the same, shall be deemed guilty of a misdemeanor, and, upon conviction before any court having competent jurisdiction, be fined in any sum not less than ten dollars nor more than one hundred dollars, and stand committed until such fine shall be satisfied; and like proceedings shall be had thereon as in cases of misdemeanor as prescribed by law. Penalty for treasurer un Sec. 24. If any treasurer shall fail or refuse to enforce the provisions of this act as herein directed, neglect of he shall be liable, and shall pay double the amount der act. of each and every license which he shall so fail to collect, together with all costs of suit; and it shall be the duty of the district attorney of the district in which such treasurer resides, upon complaint of any tax payer in this territory, to prosecute such treasurer for the same. Repealed by act of 1874. Repealing Sec. 25. All telegraph offices located in any town or city containing five hundred inhabitants or more, shall pay a license of twenty dollars per quarter. Sec. 26. That an act entitled "An Act Concernclause. ing Licences," approved January 10th, 1872, and all acts and parts of acts conflicting with this act, be and the same are hereby repealed. Sec. 27. This act shall take effect and be in force from and after its passage. Approved May 8th, 1873. LIMITATIONS. AN ACT to amend section twenty-two, of chapter forty-one, of an act entitled " An Act revising, re-enacting, and codifying the general and permanent laws of Montana Territory," approved January 12th, 1872. Be it enacted by the Legislative Assembly of the Territory of Montana. Section amen Section 1. That section twenty-two, of chapter forty-one, of an act entitled "An Act revising, re-det enacting, and codifying the general and permanent laws of Montana territory," approved January 12th, 1872, be amended so that the same shall read as follows: Section 22. That nothing in this act shall be so construed as to revive any demand, of whatever Act not to revive any denature or character, the right of action upon which mand. has been barred by any act of the legislative assembly of Montana territory, heretofore enacted, whether the same has been repealed or not. Sec. 2. That the original section twenty-two of said act be and the same is hereby repealed. Sec. 3. This act shall take effect and be in force from and after its passage. MINES. AN ACT providing for the location and recording of Mining Be it enacted by the Legislative Assembly of the Territory Notice of dis"ing claims re Section 1. Any person or persons who shall hereafter discover any mining claim upon any vein or lode, bearing gold, silver, cinnabar, lead, tin, covery of mincopper, or other valuable deposits, shall, within quired. twenty days thereafter, make and file for record in |