or his petition, and may immediately proceed to occupy the same, and to erect thereon such works and structures and make therein such excavations as may be necessary to the use and enjoyment of the right of way so awarded.

Sec. 9. Appeals from the assessment of damages made by the commissioners may be made and prosecuted in the proper district court by any party interested, at any time within ten days after the filing of the report of the commissioners, and a written notice. of such appeal shall be served upon the appellee in the same manner as summonses are served in civil actions. The appellant shall file with the clerk of the court to which the appeal is made, a bond with sureties to be approved by the clerk, in the amount of the assessment appealed from in favor of the appellee, conditioned that the appellant shall pay any costs that may be awarded to the appellee, and abide any judgment that may be rendered in the

cause.

Sec. 10. Appeals shall bring before the appellate court only the propriety of the amount of damages, and may be tried by the court or before a jury as other cases in the court.

Sec. 11. The prosecution of any appeal shall not hinder, delay, or prevent the appellee from exercising all the rights and privileges mentioned in section eight of this act: Provided, That the appellee shall file, with the clerk of the court in which the appeal is pending, a bond with sufficient sureties, to be approved by the clerk, in double the amount of the assessment appealed from, conditioned that the appellee shall pay to the appellant whatever amount he may recover in the action.

Sec. 12. If the appellant recover fifty dollars more damages than the commissioners shall have awarded, or the appellee shall offer to allow judgment against him to be taken, the appellee shall pay the costs of the appeal, otherwise the appellant shall pay such

costs.

Sec. 13. The costs and expenses of proceedings under the provisions of this act, except as herein otherwise provided, shall be paid by the party making the application: Provided, however, that if the applicant shall, before the commencement of such proceedings, have tendered to the parties owning or occupying the lands or mining claims, a sum equal to or more than the amount of damages assessed by the commissioners, then all of the costs and expenses shall be paid by the party or parties owning the lands or claims affected by such right of way, and who appeared and resisted the claim of the applicants thereto.

Sec. 14. This act shall take effect and be in force from and after its passage.

Approved January 4, 1872.

AN ACT to amend an act entitled “An act to provide for and regulate the rates of charges for the publication of legal documents," approved January 9, 1865.

Section 1. Publishers of newspapers in this territory shall be entitled to the following fees for publication of all legal advertisements for the first insertion of each folio of one hundred words three dollars, for each subsequent insertion two dollars.

Sec. 2. When any notice or advertisement shall be required by law, or the order of any court, to be published in any newspaper, the certificate of the printer or publisher under oath, with a printed copy of such notice or advertisement annexed, stating the number of times which the same shall have been published. and the dates of the first and last paper containing the same, shall be sufficient evidence of the publication therein set forth. Notices, when thus certified, shall be part of the records of the court.

Sec. 3. The printer of such legal advertisement shall be entitled to payment of his full fees before being required to furnish a certificate of publication.

Sec. 4. All acts and parts of acts in conflict with this act be, and the same are hereby, repealed.

Sec. 5. This act to take effect and be in force from and after its passage.

Approved December 28, 1871.

CHAPTER LXXXV.

REVENUE.

AN ACT providing for the collection of revenue.

Section 1. There shall be levied annually by the board of county commissioners of each county in this territory, and collected by the county treasurer of such counties, an ad valorem tax on each dollar of assessed valuation on all property in this territory, subject to taxation for territorial purposes; on each dollar,

four mills, for county purposes; on each dollar, any sum not exceeding fifteen mills, and for school purposes, not less than one nor more than three mills; and for the benefit of the poor not less than one nor more than five mills; and such levy, when made, shall be entered on the books of said county commissioners.

Sec. 2. Every tax levied under the provisions of this act is hereby made a lien against any and all the property assessed, and such lien shall attach at the time of such assessment, and shall not be satisfied or removed until such taxes are paid.

Sec. 3. All property of every kind and nature in this territory on the first day of January of each year, or which shall arrive or be found in this territory before the last day of December, ensuing, shall be subject to taxation, except-First. All lands and lots of ground, with buildings, improvements, and structures thereon belonging to the territory, and all lands and property belonging to the United States, or to this territory, or any municipal corporation, or to any county of the territory. Second. Court houses, jails, town halls, houses occupied by fire and military companies, and their apparatus, and other public structures and offices, and all squares and lots kept open for health or public uses or for ornament, belonging to any county, city, town, or village in this territory; public libraries, colleges, school houses, and other buildings for the purposes of education, with their furniture, libraries, and all other equipments and lots of land thereto appurtenant and used therewith, so long as the same shall be used for that purpose: Provided, That when any of the property mentioned in this subdivision is private property, from which a rent or other valuable consideration is received for its uses, the same shall be taxed as other property. Third. Public asylums, hospitals, poor houses, and other charitable or benevolent institutions for the relif of the indigent or afflicted and the lots or lands thereto appurtenant, with all their furniture and equipments, all grounds and buildings belonging to agricultural societies, so long as the same shall be used for that purpose only, and without pecuniary gain. Fourth. Churches, chapels, and equipments, and the lots of ground appurtenant thereto and therewith, provided rent is not paid for such ground, so long as the same is used for that purpose only, without yielding rent. Fifth. The buildings and lots of ground appurtenant thereto, and used therewith, owned and used by the Order of Free and Accepted Masons, the Independent Order of Odd Fellows, or by any benevolent or charitable society, if no rents are derived therefrom. Sixth. Cemeteries and graveyards, set apart and used for interring the dead. Seventh. The property of widows or orphan children, not to exceed the amount of one thousand dollars to any one family. Eighth. Growing crops. Ninth. Mines and mining claims, except those held under a patent from the United States: Provided, That all machinery used in mining

claims, and all property and improvements appurtenant to or upon mining claims, which have an independent and separate value, shall be subject to taxation. Tools of mechanics, farming tools of husbandmen, all libraries of professional men, and private citizens, household furniture of families or householders, which do not exceed in value the sum of two hundred and fifty dollars.

Sec. 4. All other property, real or personal, within the territory, is subject to taxation in the manner herein directed, and this is intended to embrace improvements on land and lots in towns, including land bought from the United States, and from this territory, whether bought on credit or otherwise, being franchises, which, for the purposes of this chapter, are to be considered real property; ditches and flumes, horses, oxen, cows and calves, mules and asses, sheep, swine, and goats, money in coin or gold dust, whether in possession or on deposit, and including bank bills, property or labor due from solvent debtors on contract or on judg ment, whether in this territory or not, mortgages and other like securities, stocks, or shares in any bank or company, incorporated or otherwise, and whether incorporated by this or any other territory or state, or whether situated in this territory or not; public stock or lands, household furniture, not otherwise exempt, inclu ding gold and silver plate, musical instruments, watches and jew elry, pleasure carriages, stages, hacks, and other vehicles for transporting passengers, wagons, carts, drays, sleds, and other descriptions of vehicles or carriages; boats and vessels of every description, wherever registered or licensed, and whether navigating the waters of this territory or not, if owned, either in whole or in part, by persons who are inhabitants of this territory; annuities, but not including pensions from the United States, or any of the

states.

Sec. 5. Every inhabitant of this territory, of full age and sound mind, shall list all property subject to taxation in this territory of which he is the owner, or has the control or management, in the manner hereinafter directed; but the property of a minor or insane person is to be listed by his guardian, or, if he have no guardian, then by his father, if living, if not, then by his mother, if living, if not, then by the person having the property in charge; if a married woman, by her husband, but if he be unable or refuse, then by herself; of a beneficiary for whom property is held in trust, by the trustee; and if the personal property of a decedent, by the executor; of a body corporate, company, society, or partnership, by its principal accounting officer, agent, or a partner. Property under mortgage or lease is to be listed by and taxed to the mortgagee or lessee, unless it be listed by the mortgageor or lessor, and, in all cases, said property shall be listed in the name of the owner.

Sec. 6. Commission merchants, and all persons trading and

dealing on commission, and consignees authorized to sell, are, for the purposes of taxation, to be deemed owners of the property in their possession. Any person or persons who shall, at any place in this territory, be engaged in the business of buying and selling personal property, or in selling personal property consigned to him or them from any place out of this territory, or property not the product of this territory, consigned to him or them from any place within this territory, shall be held to be a merchant or merchants, and, at the same time he or they are required to list his or their other personal property, shall deliver to the assessor of the county, district, township, or ward in which his or their place of business is situate, a statement, under his or their oath, of the average monthly value of the personal property, moneys, and credits pertaining to his or their mercantile business, to ascertain which he or they shall set down the value on hand on the first day of September of the preceding year, or other time of commencing business during the year, add thereto all purchases, when made, at cost, ascertain the average value on hand for the month deduct the average amount of sales for the month, at cost, and the remainder shall be the average value on hand for that month; and in like manner ascertain the average value on hand for each month down to the first day of September of the year in which the return is made; add together such monthly values, divide the aggregate by the number of months he or they have been in business during the preceding year as aforesaid, and to the quotient add the moneys and credits on hand the first day of September of the year in which the return is made, and the product of this last addition shall be the sum upon which he or they shall pay taxes for the year in which the return is made.

Sec. 7. All personal property shall be listed, assessed, and taxed in the county where the same may be found, unless the owner or agent produce a receipt or certificate from the tax collector or assessor, showing that he has paid tax or been assessed for taxation on said property in some other county of the territory for the same year: Provided, That all goods, wares, and merchandise in transit to, or belonging to, or consigned to a resident of this territory, shall not be assessed or taxed until such goods, wares, or merchandise shall reach its destination or place of consignment: And provided, further, That all live stock belonging to any permanent resident or residents of this territory shall not be assessed nor taxed in transit nor until it arrives in the county in which said person or persons reside, unless such live stock belonging to any permanent resident or residents be turned out to run at large in some other county off the range of such permanent resident or residents.

Sec. 8. All persons required to list property in behalf of another shall list in the same county in which he would be required