"That all foreign corporations, associations, copartnerships, firms or other persons engaged in the business or occupation of owning or operating slaughter houses, packing houses, or manufacturing establishments wherein live animals, such as beeves, hogs, sheep, chickens, turkeys, ducks or other animals or fowls or fish, is prepared or manufactured for food for man or beast, in whole or in part, and doing business in this State, or selling through mail orders to persons in this State, shall pay a license tax therefor of fifty cents on each $100 of the gross amount received, in cash or otherwise, on sales made in this State.

"It shall be the duty of each foreign dealer doing such business in this State to make and deliver to the Auditor of Public Accounts, on the thirty-first day of December, 1902, and at the end of each six months, or within twenty days thereafter, a statement, sworn to, of the amount of the gross sales of the six months ending, and pay into the treasury the taxes due thereon. Any dealer liable for such taxes, refusing or failing to make and deliver such report and pay the taxes as herein required, shall be deemed guilty of a misdemeanor, and, upon conviction, fined not less than $500 or more than $1,000 for each offense, to be recovered by indictment in the Franklin Circuit Court.

"To selling by retail cigarettes, or cigarette paper, ten dollars per annum.

"To each resident wholesale dealer er jobber of cigarettes, $100 per annum.

"To each oil depot in this State, wherein petroleum lubricating or other oils are stored in bulk or tanks, $10.

"To selling by retail petroleum, lubricating or other oils, for each wagon used in transporting or retailing such oils, $5."

Became a law March 26, 1904, the Governor not having approved or disapproved the same within the time prescribed by the Constitution.

CHAPTER 130.

AN ACT relating to assessment of property for taxation.

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

mences duties of

§ 1. The assessor in each county shall commence Assessor comthe duties of his office on the first day of September, in office, etc. each year; and all taxable estate shall be assessed and valued as of the first of September .in the year listed; and the person owning or possessing the same on that day, shall list it with the assessor, or report it to the State Board of Valuation and Assessment, for assessment as of the first of September, in cases where said report is the mode of assessment.

$ 2. All acts and parts of acts in conflict herewith are hereby repealed.

Became a law March 26, 1904, the Governor not having approved or disapproved the same within the time prescribed by the Constitution.

CHAPTER 131.

AN ACT for the benefit of M. J. Middleton.

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

J. Middleton.

§ 1. That the Auditor of Public Accounts be, and he, For benefit of M.. is hereby, directed to issue his warrant on the State Treasurer in favor of M. J. Middleton for $4.50 per day, from the beginning of the present session of this General Assembly until its close, for his services in keeping and caring for the back capitol, and his assistants who

have aided said M. J. Middleton in keeping and caring for the back capitol.

§ 2. There being no law allowing pay for such services, an emergency exists for the immediate taking effect of this act, and it shall become a law immediately upon its passage and approval by the Governor.

Became a law March 26, 1904, the Governor not having approved or disapproved the same within the time prescribed by the Constitution.

aring

1 ser

king ately!

roved

onsti

RESOLUTIONS.

No. 1.

RESOLUTION directing the joint, committees on charitable institutions, A. & M. College, and Penitentiaries and House of Reform, to visit said institutions and investigate same and report on the condition of same, and to provide for payment of expenses of said committees.

Be it resolved by the House of Representatives, the Senate concurring therein:

1. That the joint committees of the two houses of the General Assembly of the Commonwealth of Kentucky on charitable institutions, A. & M. college and penitentiaries and house of reform, be directed to visit their respective institutions and investigate same, and make a detailed report of their condition, and recommend any change they may deem proper for their betterment. The Auditor of Public Accounts is directed to draw his warrant upon the treasurer for such sums of money as may be necessary to defray the actual expenses of said joint committees, including any clerical hire deemed necessary by the committee, which shall be done on certificate of the chairman of the joint committees, and nothing shall be allowed for the expenses of any persons other than members on the committees and one clerk, if same is deemed necessary by the committees.

2. An emergency existing therefor, which is apparent, this resolution shall take effect on approval of the Governor.

Approved February 8, 1904.

No. 2.

RESOLUTION affirming and carrying into effect certain resolutions of the Senate and House of Representatives, and appointments made thereunder.

WHEREAS, On a former day of this session of the Legislature by Senate resolution, properly adopted, John Payns was appointed as messenger to the President of Senate, Leming B. Corliss as a special messenger of the Senate, and William Golden as the bill clerk of the Senate. and,

Hensley and

WHEREAS, Buford Osborne, Henry Willie Beauchamp and Paul Williams were by resolution regularly adopted, appointed as special messengers and bill clerk to the House and J. Ekro Rapier was appointed stenographer and assistant to clerk, and Geo. H. Peters was appointed clerk to the committees of House, and, Whereas the auditor requires the concurrent consent of the House and Senate to said appointments before issuing his warrants to said parties in payment for their services therefore,

Be it resolved by the Kentucky House of Representatives, the Senate concurring therein, that the above named parties be, and they are hereby appointed to the above severally named positions for this term of the Legislature, and they are to receive as pay for their services two dollars and fifty cents per day each, except J. Ekro Rapier, who shall receive three dollars per day; Geo. H. Peters shall receive four dollars per day, and · the auditor will, when a certified copy of this resolution is presented to him, draw his warrant on the treasurer for the amounts due each of said parties and charge the aggregate amounts to the contingent expense fund of the Legislature of 1994.

Became operative February 9, 1904, the Governor not having approved or disapproved the same.