shall continue in office the remainder of their respective terms, after which, any vacancy in the said Board shall be filled by appointment of the Governor from a list of two names to be recommended by the Kentucky State Dental Association at its annual meeting. Νο one shall be a member of said Board who shall not have practiced dentistry in this State for at least five years preceding his appointment, and no person shall be a member of said Board who is in any way connected with a dental college.

case returnable:

"S 2639. The said State Board of Examiners shall meet on the first Tuesday in June and on the first Tuesday in December of each year, or oftener, at the call of the president, for the examination of applicants who desire to practice dentistry, and for the transaction of any other business that may come before the Board. They shall, at their first meeting, organize by electing one of their members president and one secretary and one treasurer. Three members of said Board shall constitute a quorum for the transaction of business, and shall charge and collect from each person applying for examination a fee of twenty dollars, which is in no Provided, That any person failing to pass a satisfactory examination shall be entitled to one re-examination within one year without extra charge, but for each subsequent examination a fee of five dollars shall be charged. The said fees shall be applied to the necessary expenses of the Board, and if there is any balance, it shall be held by the secretary of the Board to be kept as a fund to aid in carrying out the provisions of this law. The secretary of said Board shall make an annual report of its proceedings, with account of all moneys received and disbursed by the said Board, to the Governor on the last Tuesday in December of each year.

"S 2640. The Board of Examiners shall receive such compensation for their services as the by-laws of the association may provide, and shall keep a record in which shall be registered the name and residence or place of business of all persons authorized under this law to practice dentistry or dental surgery in this State."

§ 2641. Any person hereafter desiring to commence the practice of dentistry or dental surgery in this Commonwealth shall, before he commences to practice, undergo a satisfactory examination before the Kentucky State Board of Dental Examiners. The said Board shall register the name and addresses of any and all persons passing a satisfactory examination, in a book kept for that purpose, and shall issue to such persons a certificate of registration signed by members of the Board, or a majority thereof, and bearing the seal thereof, which certificate, when registered as hereinafter provided, shall entitle the person to whom it is granted the right and privilege to practice dentistry or dental surgery in this State. All persons hereafter receiving. such certificate of qualification to practice dentistry or dental surgery in this State shall have same recorded in the office of the clerk of the county or counties in which he shall practice, and it shall be the duty of such clerk, upon presentation of said certificate and a fee of fifty cents, to register same in a book kept in the office for the registration of physicians. Nothing in this act shall be construed to prevent students operating in the clinic of a regular chartered dental college under the direct supervision of the demonstrators thereof, or to require any person who now holds a certificate from the Kentucky State Dental Association, to pass an additionel examination or obtain a new certifi cate. All matriculates now attending all dental colleges

in Kentucky be, and they are exempt from any and all the provisions of this act, so far as it refers to the examination of persons, by the State Board of Dental Examiners who wish to begin the practice of Dental Surgery in the Commonwealth of Kentucky.

§ 2642. Any person failing to comply with, or who shall, in violation of any of the provisions of this law, practice dentistry or dental surgery in this State, for fee or reward, shall, for each offense, be guilty of a misdemeanor, and fined not less than fifty dollars nor more than two hundred dollars for each offense.

"S 2643. Nothing in this law shall be construed to prevent physicians or surgeons from extracting teeth."

Approved March 17, 1904.

CHAPTER 33.

AN ACT to amend the revenue laws of cities of the first class so as

to carry into effect the amendment of section 181 of the present Constitution.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

Personal property. of every kind for

taxed on income,

instead of an ad

§ 1. That section 195 of chapter 244 of session acts of 1891, 1892 and 1893, approved July 1, 1893, and municipal purposes, heing section 2980 of the Kentucky Statutes, be, and licenses or franchises, the same is hereby repealed, and the following substi- valorem tax. tuted, so that said section, as amended and hereby reenacted, shall read as follows:

"S 195. (2980). Each city shall raise a revenue from ad valorem taxes, and from a tax based on income, licenses and franchises, and to that end the General Council of each city is hereby authorized and empowered to provide each year, by ordinance, for the assess

ment of all real and personal estate within the corporate limits thereof, subject to taxation for State purposes, and way levy an ad valorem tax on the same not exceeding the rate and limits prescribed in the Constitution; and for school purposes, not exceeding fifty cents on each one hundred dollars of taxable property therein; and may impose license fees on stock used for breeding purposes, and on franchises, trades, occupations and professions; and may provide for taxation, for municipal purposes, on personal property, tangible and intangible, based on income, licenses or franchises in lieu of an ad raiorem tax thereon: Provided, such general council shall not be authorized to omit the imposition of an ad valorem tax on such property of any steam railroad, street railway, ferry, bridge, gas, water, heating, telephone, telegraph, electric light or electric power company.

"Said council shall provide for the collection of all taxes imposed hereunder.

"All taxes and license fees shall be levied or imposed by ordinance, and the purpose or purposes for which the same are levied or imposed shall be specified therein, and the revenue therefrom shall be expended for no other purposes than that for which it was collected.

"All ad valorem taxes shall be collected by the tax receiver, and all license taxes, including all taxes on personal property, tangible and intangible, based on income licenses and franchises, in lieu of an ad valorem tax thereon, shall be collected by the Secretary and Treasurer of the Commissioners of the Sinking Fund: Provided. That all taxes so collected by said Secretary and Treasurer in lieu of ad valorem taxes on personalty shall be paid by him monthly to the city Treasurer, who shall receipt to him therefor, and the said Secretary and Treasurer shall furnish monthly to the city Comptroller

a statement showing what persons, firms or corporations have, during the previous month, paid such taxes, the amount paid by each, and the total amount paid by him to the city Treasurer.

"Nothing in this section shall be so construed as to deprive the General Council of the power hereby granted to it to provide by ordinance in its discretion for the levy and collection of taxes based on income, license ard franchises in addition to ad valorem taxes on the property of any of the corporations whose franchise is subject to assessment by the City Assessor as set out in section three of this act, which is section one of section 2984A, Kentucky Statutes, as amended by this act, and the General Council shall have power to levy ad ralorem taxes on the property and franchises of railroads as assessed and apportioned by the Railroad Commission and the State Board of Valuation and Assessment:" Provided, That no corporation, individual, firm or association, which pays an ad valorem tax and a franchise tax shall also be required to pay a license

tax."

Licenses required of different profes

avocations.

§ 2. That section 225 of chapter 244 of Session Acts of 1891, 1892 and 1893, approved July 1, 1893, sions and business as amended by an act approved March 22, 1902, entitled, "An act to amend an act," entitled "An act for the govrument of cities of the first class," approved July 1, 1893, relating to the sinking fund of cities of the first class, and being section 3011 of the Kentucky Statutes, be, and the same is hereby repealed, and the following is substituted, so that said sections, as amended and hereby re-enacted, shall read as follows:

§ 225 (3011). The General Council shall, by ordinance, provide for the following licenses to be paid into the Sinking Fund, with adequate penalties for doing business, for following the calling, occupation, profes