which reward shall not exceed the sum of one thousand dollars, and shall be paid out of the territorial treasury.

SEC. 158. Every person who shall attempt to commit a public offense, and in such attempt shall do any act toward the commission of such offense, but shall fail in the perpetration thereof, or shall be prevented or intercepted in executing the same, upon conviction thereof, shall, in cases where no provision is made by law for the punishment of such attempt, be punished as follows: First. If the offense so attempted to be committed be such as is punishable by death, or by imprisonment in the territorial prison for a term which may extend to life, the person convicted of such attempt shall be punished by imprisonment in the territorial prison not exceeding ten years. Second. If the offense so attempted is a misdemeanor, the person so convicted of such attempt shall be punished by a fine not exceeding one-half of the largest amount, or by imprisonment in the county jail or territorial prison, as the case may be, for a term not exceeding one-half of the longest time prescribed by law upon a conviction of the offense so attempted. Third. If the offense so attempted is a felony, not punishable by death, or imprisonment which may extend to life, the person convicted of such offense shall be punished by imprisonment in the territorial prison for a term not exceeding one-half the longest time which may be imposed upon a conviction of the offense so attempted.

SEC. 159. Nothing in this act shall be construed to affect any criminal proceedings or prosecution now pending in any of the courts of this territory, but the same shall be prosecuted to judgment and execution in the same manner as if the act had not been passed; and all persons charged, or who may hereafter be charged, with crimes or misdemeanors under the laws now in force, shall be prosecuted to the same extent that they might have been had no act on the subject been passed.

SEC. 160. Whenever any person is convicted of any crime, punishable by the laws of this territory in the territorial prison, and shall be duly sentenced by the court or judge, such sentences shall include, and is hereby made to include," hard labor," during the continuance of such sentence.

SEC. 161. That an act entitled an act concerning crimes and punishments, approved February 4th, 1864, be and the same is hereby repealed.

SEC. 162. This act to take effect from and after its approval by the Governor.

APPROVED December 21st, A.D. 1864.

CHAPTER IV.

AN ACT

TO PROVIDE A UNIFORM SYSTEM OF TERRITORIAL AND COUNTY REVENUE, AND FOR THE ASSESSING AND COLLECTING THE SAME.

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

SECTION 1. Territorial and county tax, power to levy.
2. County commissioners to assess assessment roll.
3. Taxes a lien; property exempt from.

4. Real estate defined, etc.

SECTION 1. An annual ad valorem tax of seventy cents upon each one hundred dollars value of taxable property, for territorial purposes, upon the assessed value of all property in this territory, not by this act exempted from taxation, is hereby levied and directed to be collected and paid; and upon the same property, the board of commissioners of each county is also hereby authorized and empowered to levy and collect, annually, a tax for county expenditures, not exceeding one hundred and fifty cents on each one hundred dollars; and upon the same property, the board of commissioners of each county is also hereby authorized and empowered to levy and collect annually, such additional and special taxes, as the laws of this territory may authorize, or require them to levy and collect:

provided, however, that whenever the board of commissioners levy any tax, they shall cause 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, auditor, and treasurer, each of whom shall file said copy in his office.

SEC. 2. The board of county commissioners of each county shall, prior to the first Monday of May, unless otherwise provided by special act, annually assess the amount of taxes that shall be levied for county purposes, designating the number of cents which shall, on each one hundred dollars of taxable property, real or personal, be levied for each purpose; and shall add thereto the amount levied by law on each one hundred dollars of taxable property, real or personal, for either territorial or county purposes. All taxes levied under the provisions of this act, except as hereinafter provided, shall be paid in the legal coin of the United States, or in foreign coin at the value fixed for such coin by the laws of the United States, or in gold dust or bullion at its coin value, which in all cases shall be decided by the collector: provided, however, that county taxes levied in accordance with the provisions of any special act may be collected in such funds as in such special act may be provided: provided, further, that nothing in this act shall be construed so as to prohibit any county, city, or town, from levying and collecting general or special taxes in accordance with the provisions of its charter, or of any special act. The board of commissioners of the respective counties shall, prior to the first Monday in May, each year, cause to be prepared suitable and well-bound books for the use of the assessor, in which he shall enter his tax list, or assessment roll, as hereinafter provided; said books shall contain suitable printed or written heads, and be ruled to conform with the form of the assessment roll, as provided in this act. The county commissioners shall set aside from the amount so paid into the county treasury, in coin, gold dust, or bullion, for county purposes, a sum not exceeding ten per cent., to meet and pay in cash all the current expenses of the court house, the jail, and the offices of the several county officers, for lights, fuel, stationery, food for prisoners, repairs of buildings. And they shall, at each regular session, audit and allow all just and reasonable claims against such fund, and if at any time the commissioners find that they have set aside a greater amount than necessary, they shall order the surplus transferred to the general fund.

SEC. 3. Every tax levied under the provisions or authority of this act, is hereby made a lien against the property assessed, which lien shall attach on the first Monday in May in each year, on all property then in this territory, and on all other property whenever it reaches the territory, and shall not be satisfied or removed until

the taxes are all paid, or the property has absolutely vested in a purchaser under a sale for taxes.

SEC. 4. All property in this territory shall be taxed as real or personal property. The term real property, as used in this act, shall include lands and all unmovable property thereon. The term personal property, as used in this act, shall include all property except "real property." All property in this territory shall be subject to taxation, except: First. All land and lots of ground, with buildings, improvements, and structures thereon, belonging to the territory, or any municipal corporation, or to any county of the territory; and all lands belonging to the United States, or to this territory; and all buildings and improvements belonging to the United States, or to this territory. Second. Courthouses, jails, town halls, houses occupied by fire and military companies and their apparatus, and other public structures and edifices; and all squares and lots kept open for health or public use, or for ornament, belonging to any county, city, town, or village in this territory; public libraries, colleges, schoolhouses, and other buildings for the purpose of education, with their furniture, libraries, and other equipments, and the lots or lands 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 use, the same shall be taxed as other property. Third. Public hospitals, asylums, poorhouses, and other charitable or benevolent institutions for the relief of the indigent or afflicted, and the lots or lands thereto appurtenant, with all their furniture and equipments; all grounds and buildings belonging to agricul tural societies, so long as the same shall be used for that purpose only, and without pecuniary gain. Fourth. Churches, chapels, and other buildings for religious worship, with their furniture and equipments, and the lots of ground appurtenant thereto and used therewith: provided, rent is not paid for such ground, so long as the same shall be used for such 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, except such buildings and lots of ground as are owned in connection with individual owners, then only to the extent owned by such orders or societies. Sixth. Cemeteries and graveyards, set apart and used for the purposes of 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. Mining claims: provided, that all machinery used in mining claims, and all property and improvements appurtenant to, or upon, mining claims, which have an inde

pendent and separate value, shall be subject to taxation. Tenth. Tools of mechanics, farming tools of husbandmen, libraries of professional men, and private citizens, household furniture of families or householders which do not exceed in value to each, the sum of fifty dollars, and tools of miners which do not excéed in value to each owner, the sum of fifty dollars.

ASSESSORS AND THEIR DUTIES.

SECTION 5. Assessor to give a bond.

6. Appoint deputies.

7. Liable for neglect of duty, penalty.

8. Suit against assessor's bond.

9. Authorized to administer oaths.

10. When to assess.

11. Property in another county.

13. Partnerships and companies; property of deceased persons.
14. False lists, false name; liability of assessor.

17. Tax list alphabetically arranged.

20. When to complete tax list.

21. Commissioners to settle his claims.

SEC. 5. Each county assessor, before entering upon the duties of his office, shall execute to the people of the United States, in the territory of Idaho, a bond, in the penal sum of three thousand dollars, with two or more sufficient sureties, to be approved by the county commissioners, conditioned for the faithful performance of all the duties of his office, required by law, which bond shall be filed with the clerk of the board of county commissioners, and shall take the oath of office prescribed by law, which shall be indorsed on his certificate of election or appointment.

SEC. 6. Said assessor shall have the power of appointing one or more deputies, to aid in his official duties, for whose conduct he shall be responsible.

SEC. 7. If any assessor, or deputy assessor, shall be guilty of neglect of any of the duties enjoined on him by law, he shall be liable to indictment in any court of competent jurisdiction, and fined in any sum not exceeding five hundred dollars.

SEC. 8. Suit may be instituted on the assessor's bond, in the manner prescribed by law, for the benefit of any person who may be aggrieved by the wrongful act or conduct of such assessor, or his deputy.

SEC. 9. The assessor and his deputies are hereby authorized to administer all oaths and affirmations contemplated by law, in the discharge of their duties as such assessors.

SEC. 10. Between the first Monday in May and the first Monday in August in each year, the county assessors, except otherwise