delinquent list, or lists, remaining uncollected, or for Same. which sales have not been made, with his reason in detail for not being able to collect the same, or for not making sales; and the auditor shall immediately file the said delinquent list, or lists, and statement, with the clerk of the board of equalization, and the board of equalization shall revise the same by striking off such taxes as cannot be collected; the delinquent list, or lists, shall then be returned to the auditor, who shall note the changes made, and shall then return the same to the tax collector. The county auditor shall, in his next report to the territorial auditor, or controller, state the amount stricken off the delinquent list, or lists, by the board of equalization.

SEC. 14. This act shall not effect any action or actions Actions now pending for taxes now delinquent, or the enforcement pending. of any judgment now obtained, or which may hereafter be obtained, for any such taxes now delinquent. The as essor shall advertise, and after twenty-one days' notice, as heretofore provided, sell all property upon which there is a lien for delinquent taxes, which attached prior to the passage of this act, and for which an action has not been commenced, in the same manner as delinquent taxes are collected under this act; Provided, Said property shall not be sold before the first Monday in July, A. D. 1881. All officers now having in their possession delinquent tax lists, upon which there are uncollected taxes upon which suit has not been brought, are required within thirty days after the passage of this act, to deliver the same to the assessor of the proper county.

SEC. 15. All acts and parts of acts in conflict with this act are hereby repealed.

SEC. 16. This act to take effect and be in force from and after its

passage.

Approved Feb. 10, 1881, at 2 o'clock P. M.

POLL TAXES.

AN ACT

TO SECURE THE COLLECTION OF POLL TAXES.

Be it enacted by the Legislative Assembly of the Territory of Idaho, as follows:

SECTION 1. It shall be the duty of the officer charged by law with the collection of poll taxes in the several counties of this Territory, during the month of January next succeeding any general election, to copy into a book furnished him by the Board of County Commissioners of his county, to be known as the "Poll Tax Book," the name of every person on said poll lists subject to the Poll tax books. Payment of a poll tax. The names shall be alphabetically arranged according to the first letter of the family name, and said book shall be kept in his office as a public record. Such officer shall from time to time add to the lists in said book, under the proper letter, the names of any residents of his county, or of any persons who may become residents of said county, or who may attain their majority, who are subject to the payment of a poll tax. And any resident of the county may require such officer to insert in said book, under the proper letter, any omitted name of any resident of said county who is Willful omis subject to the payment of a poll tax, and for the willsion of names. ful omission from the proper place in said book of any resident of his county subject to the payment of a poll tax, such officer shall be guilty of a misdemeanor in office, and he shall forfeit to the school fund of his county the sum of twenty-five dollars for each name so willfully omitted, to be recovered in an action on his official bond by the County Superintendent of Public Instruction.

SEC. 2. Such officer shail each year collect one poll tax from every person in his county required by law to pay such tax, and at the regular meeting of the board of County Commissioners, in October each year, he shall produce his poll tax books to the board, and he shall

poll taxes.

be charged with one poll tax for every name in said book, and shall only be discharged by showing that he has collected the tax of every person named in said book, Collection of or that those from whom he has failed to collect such poll tax have died, removed from the county, or become exempt, or that for some other sufficient reason the tax in such case could not be collected; and every poll tax from which he is not thus discharged by the board, he shall collect on or before the fifteenth day of November then next ensuing, or shall be finally charged therewith; and the board shall cause action to be brought upon the official bond of such officer for the amount of such final charge, together with the amount of any other poll taxes he has willfully failed to collect; and in any such action, proof that the name of any delinquent is on his poll tax book, and that he was not discharged from the collection of the tax from such delinquent by the Com- Delinquents. missioners, or that any resident of the county had given him the name of any delinquent as that of a person subject to the payment of such tax, shall be prima facie evidence of such willful neglect by the officer, and shall only be rebutted by proof that the tax is paid, or that the alleged delinquent is exempt or not subject to poll tax in the county, or that it could not be collected by the means afforded by law.

SEC. 3. No name once entered on said poll tax book shall be erased therefrom, except by the direction of the Board of County Commissioners, on the ground that the

party is not subject to the tax; and any name once Names on poll placed on a poll tax book shall be carried to the new tax book, books, successively, to be prepared after each general

election, unless so directed to be omitted.

SEC. 4. Within sixty days from the passage of this act, the officers charged with the collection of such tax

poll tax books.

in the several counties of the Territory, shall prepare Preparation for such poll tax books for their respective counties from the poll lists of the last general election, which shall be the poll tax books of their respective counties until another is prepared after the next general election, as directed by this act.

SEC. 5. This act shall take effect and be in force from and after its passage.

Approved February 16, 1881.

SCHOOLS.

Blank for teachers, licenses.

for schools.

AN ACT

TO AMEND THE GENERAL SCHOOL LAW OF IDAHO TER-
RITORY.

Be it enacted by the Legislative Assembly of the Territory of Idaho, as follows:

SECTION 1. That section 8 of an act entitled, "An Act to establish a Public School System and to provide for the maintenance and supervision of Public Schools," approved February 21st, 1879, be and the same is hereby amended by the addition of a third sub-division, to read as follows: Third,-To prepare and have blanks printed for Teachers' licenses in such form as to comply with the requirements of section 6 of this act; the said blank certificates or licenses shall be furnished to County School Superintendents as other blanks are supplied.

SEC. 2. Amend section 18 by striking out all after the words "Provided further," and inserting in lieu thereof the following:

That each school district now organized, or which may hereafter be organized, within the Territory, shall keep at least three months school in each school year, to entitle Public moneys it to draw any of the public moneys, and all moneys remaining in any school fund to the credit of any district, which had been apportioned to the same for the preceding school year, shall, after the first Monday in September of each year, revert to the County School Fund of the proper county, to be re-apportioned as other school moneys are apportioned.

SEC. 3. Section 21 of said act shall be amended to read as follows:

That whenever, at least, four heads of families, representing at least 10 children of school age, petition the County School Superintendent for the organization of a new school district, or for the sub-division of, or change in, the boundaries of an old one, the School

tricts.

Superintendent shall immediately notify the Clerk of the School disBoard of Trustees of the district, or districts, to be af fected by the change proposed; that a petition is on file in his office, and shall state in said notice the proposed change or changes to be made, and that the said petition will be presented to the Board of County Commissioners at their next regular meeting for final action. The County School Superintendent shall present to the board of County Commissioners at their first regular meeting after having received such petition, this said petition, together with all information in his possession relative to the said Petitions for petition, and if twenty days shall have elapsed since the new districts. Clerk of the Board of Trustees of the district to be affected by said change, was notified, then the Board of County Commissioners shall take into the consideration of said petition any remonstrances that may be presented, and may approve, modify, or disapprove of said petition, and their disapproval shall only be upon the grounds that such organization, or change of boundaries, would Ground of be unjust to individuals or the community. It shall be the disapproval. duty of the Clerk of the Pourd of School Trustees, when notified by the School Superintendent of a proposed change in his district, to post notices in at least three public places in his district, that a petition has been filed Notice of petiin the office of the School Superintendent stating the districts. proposed change to be made, and call a public meeting of the inhabitants of said district, at the school house in said district, or if there be no school house, then at some suitable place in said district, said public meeting to be held within five days from the time of posting said Meeting for re notices; which said meeting shall be for the purpose of affording to any person or persons who might be injuriously affected by said petition the opportunity of remonstrating against said petition, provided that this section shall not be construed to authorize the increase of Increase of districts in Ada county beyond the limitation fixed in county. the act creating the Independent School District of Boise City.

tion for new

monstrance.

districts in Ada

SEC. 4. Section 26, shall be amended by striking out all after the word "qualified" in the seventh line, and inserting in lien thereof the following: Provided, That Time of holdthe annual election in Nez Perce and Idaho counties certain counshall be held on the first Monday in January.

SEC. 5. Section 42 of said act, shall be amended to read as follows: Each county school examiner shall hold four meetings each year for the examination and licensing of teachers; said meeting shall be held in the county seat;

ing election in

ties.