County Commissioners levy any tax, they shall cause Same. such levy to be entered on the record of their proceedings, and shall direct their Clerk to deliver a certified copy thereof to the Assessor, Tax Collector, Anditor and Treasurer, each of whom shall file said copy in his office; Provided, that the County Commissioners of the Counties of Cassia and Alturas are authorized and empowered to levy and collect annually a tax for County expenditures not to exceed one hundred and seventy-five cents on each one hundred dollars taxable property. SEC. 2. This act shall take effect and be in force from and after its passage. Approved January 28, 1881. TO AMEND SECTION 56 OF AN ACT ENTITLED "AN ACT TO Be it enacted by the Legislative Assembly of the Ter- SECTION 1. That Section 56 of an act entitled, "An section Act to provide a uniform system of Territorial and amended. County Revenue and for the assessment and collection of the same," approved January 15th, 1875, be and is amended to read as follows: SEC. 56. Before satisfaction be entered upon any mortgage or lien, or any release of any mortgage or lien, other than mortgages given to secure the purchase money of the property mortgaged, be recorded, or filed for record, in the several County Recorders' offices of this Territory, the County Recorder shall be satisfied by affidavit reduced to writing, either taken before him, or any officer authorized to administer oaths, which affidavit may be made by the mortgagee or the person holding such mortgage or lien, or his, or their agent or attorney, and which shall be filed in said County Recorder's office. Affidavit as to Said affidavit shall be substantially in the following payment of taxes on mort- form: gages. I do solemly swear, or affirm, that all taxes for Territorial or County purposes assessed on the mortgage, or debt secured by this mortgage, or lien, had been paid. And if any person shall knowingly swear falsely in making such affidavit, he shall be deemed guilty of perjury and punished accordingly; but if any County Recorder shall enter or permit to be entered satisfaction without Entry of sa is the filing of such affidavit, he shall be liable on his official bond to pay the County the sum of five hundred dollars, which may be recovered by an action, which it shall be the duty of the prosecuting or District Attorney to prosecute, and he shall have for each prosecution twenty-five per centum of the amount recover d. faction without affidavit as to payment of taxes. SEC. 2. This Act to take effect and be in force from and after its passage. Approved December 30, 1880. REVENUE. AN ACT TO AMEND SECTION 76 OF THE REVENUE LAW. Be it enacted by the Legislative Assembly of the Territory of Idaho, as follows: SECTION 1. Section seventy-six of an act entitled "An act to provide a uniform and system of Territorial and County Revenue, and for the assessing and collecting the same," approved January 15, 1875, shall be so amended as to read as follows: Section 76. Every person who has a fixed place of business, who may deal in goods, wares, or merchandise, wines or distilled liquors, except the agricultural productions of the Territory (when sold by producers thereof), and except such as are sold by auctioneers under license according to law, shall pay quarterly an amount of money for license as required by the class in which such person is placed, by the tax collector of the county, under the provisions of the suc ceeding section; Provided always, that nothing herein Liquors in pre- shall be so construed as to extend to physicians, apothecaries, or chemists, as to any wines or spirituous liquors License. scriptions. which they may use in the preparation or compounding Same. of medicines, or selling the same for medicinal or me chanical purposes. SEC. 2. This act shall take effect and be in force from and after its passage. Approved February 10, 1881. REVENUE-COUNTY RIAL. AND TERRITO AN ACT TO AMEND AN ACT ENTITLED "AN ACT TO PROVIDE A Be it enacted by the Legislative Assembly of the Terri- SECTION 1. Section seventy-seven of said act is amended to read as follows: tain business. SEC. 77. Every person who shall sell or vend any License for goods, wares or merchandise, or wines, or distilled dealing in cerliquors, drugs or medicines, jewelry or wares of precious metals; and persons who keep horses or mules, and carriages or other vehicles for rent or hire, or run omnibuses, coaches, cabs or hacks, for hire or transportation, except stages transporting United States mails, and except mules, horses, or animals used in transportation of goods, shall obtain from the tax collector of the county in which such business may be transacted, for each of the branches of business in this and the preceding section enumerated, a license for the transaction of that business, at the following rates, to-wit: All persons dealing as aforesaid, shall be classed according to the average monthly sale or sales effected, in the following manner-that is to say: Those who are estimated to make average monthly sales to the amount of twenty thousand dollars or more, shall constitute the first class; of ten thousand dollars, and less than twenty First class. thousand dollars, shall constitute the second class; of five see nd class. thousand dollars, and less than ten thousand dollars, Third class. Fourth class. Fifth class. Eighth class. Ninth class. Rates of license. shall constitute the third class; of two thousand five hundred dollars, and less than five thousand dollars, shall constitute the fourth class; of one thousand dollars, and less than two thousand five hundred dollars, shall constitute the fifth class; of five hundred dollars, and less than one thousand dollars, shall constitute the sixth class; of three hundred dollars, and less than five hunSeventh class. dred dollars, shall constitute the seventh class; of two hundred dollars, and less than three hundred dollars, shall constitute the eighth class; of one hundred dollars, and less than two hundred dollars, shall constitute the ninth class; of all amounts under one hundred dollars, the tenth class. The license for the first class shall be given upon the payment of twenty-five dollars per month; for the second class twenty dollars per month; for the third class fifteen dollars per month; for the fourth class ten dollars per month; for the fifth class eight dollars per month; for the sixth class six dollars per month; for the seventh class four dollars per month; for the eighth class three dollars per month; for the ninth class two dollars per month; for the tenth class one dollar per month, Sale of liquors. Provided, that the sale of liquors and wines, by persons licensed under this section shall not be in less quantities than one quart; and no license shall be issued for a less time than three months; and every person required by this act, or the act to which this is amendatory, to obtain a license, where the amount or class of the license is regulated by the amount or average amount of monthly or quarterly business or sales, shall, before any such license shall be issued to him, take and subscribe an affidavit before the tax collector, or other officer issuing such license, stating the total amount of business done or sales made by him, or the firm or company of which he is a member, or for which he desires a license, during the last preceding quarter, and such affidavit shall be preserved in the office of the license collector, and if such amount is greater than the amount for which such person, firm or company procured a license for such preceding quarter, such person, firm or company, shall pay for and procure a license for such preceding quarter, according to his or their actual business or sales, in addition to the license theretofore procured, before such person, firm or company shall receive any license for the current or succeeding quarter; but this section shall not relieve any person, firm or company from the penalties imposed by section eighty-four, or by any other provision of law; and if any person in making such affidavit shall willfully Additional license. swear falsely, he shall, upon conviction, suffer the pains sume. and penalties of perjury. SEC. 2. This act shall take effect and be in force from and after its passage. Approved February 10, 1881. REVENUE-TERRITORIAL AND AN ACT TO REGULATE THE MANNER OF COLLECTING TERRITO- Be it enacted by the Legislative Assembly of the Territory of Idaho, as follows: SECTION 1. The assessor shall be ex-officio tax collec- Tax collector. tor, and he is hereby authorized and empowered to receive, and collect all per capita or poll taxes, and all taxes to be collected on real and personal property as provided by law; and he shall have the powers provided by law, and hereinafter provided to enforce the collection and payment of taxes, and he shall pursue the same course, when not inconsistent with this act, as is provided in the general revenue act of the Territory to be pursued by the sheriff as tax collector. The assessor shall be allowed as full compensation for his services, and the Compensation. services of his deputies as assessor and tax collector, fifteen per centum of all poll taxes collected, and seven (7) per centum of all other taxes by him collected, except school taxes, to be paid quarterly out of the county treasury, and the assessor shall receive no additional percentage or compensation for the subsequent assessment, or the collection of the taxes thereon; Provided, That the sheriff shall continue to be the collector of all Territorial, Territorial county and miscellaneous licenses, except municipal li- licenses. censes, and all laws applicable thereto are continued in force as far as relates to the collection of such licenses. SEC. 2. The board of County Commissioners of each county shall require of the assessor a bond as tax collector, in any sum not to exceed fifteen thousand dollars nor Bond of tax less than five thousand dollars, for the faithful per orm collector. |