approval of this Act, including all current expense and road and bridge funds, but not including any sinking fund or warrant redemption funds accumulated for the payment of any outstanding indebtedness of said County, and the apportionment thereof between the Counties of Bannock and Caribou, according to the ratio of taxable property in each of the said counties established, as herein before provided.

Sixth An appraisal of all public property belonging to Bannock County at the time of the passage and approval of this Act, including real estate and improvements thereon, personal property, furniture and fixtures and all other public property of the said County, not including the moneys and funds elsewhere in this section referred to.

Seventh: The whole amount of the indebtedness of Bannock County, if any, for which said county as a whole is liable at the time of the passage of this Act, including all outstanding bonds and warrants, and judgments, if any, after deducting from any such indebtedness any funds then on hand in the treasury of said County for the redemption thereof, or payment of, or interest thereon.

Eighth: An apportionment of the public property and indebtedness as determined under the sixth and seventh clauses of this section, between the Counties of Caribou and Bannock according to the ratio of taxable property established as herein before provided, charging said Caribou County with its pro rata share of the indebtedness of Bannock County as it existed at the time of the passage and approval of this Act and with Bannock County's pro rata share of any public property within the boundaries of Caribou County, and crediting said Caribou County with its pro rata share of all public property remaining within the boundaries of Bannock County, and a statement of the balance found to be due from one of the said counties to the other under such apportionment.

Ninth A general summary of the matters and things determined by said accountants as hereinbefore specified, and of all other matters necessary or proper to make a full and satisfactory adjustment and settlement between said. counties.

The indebtedness of said Bannock County, if any, and the valuation of the public property of the said County of Bannock as determined in the manner provided by this Act, and all moneys belonging to the general fund of Bannock County, and all credits and money due Bannock County from whatever sources shall be apportioned between said

counties of Bannock and Caribou in proportion to the assessed valuation of the taxable property of the said counties as shown by the assessment roll for the year 1918, as is hereinbefore provided. In event of a disagreement of said accountants as to any of the matters included in their duties as above specified and defined, they shall choose a third competent accountant not a resident of either county, to assist them and if they cannot agree upon such third, competent accountant, the Governor of Idaho shall at the request of either said accountants, appoint one disinterested citizen who shall be neither a resident of, nor an owner of taxable property in either of said counties, to assist them, which third accountant, after taking the same oath of office, shall act with such accountants, and concurrence of a majority of such board of three thus constituted shall be decisive and control. Said accountants shall each be allowed all reasonable expenses and reasonable compensation for his services, each to be paid by the county making his appointment, and in the event of the third accountant being employed, one-half of his compensation shall be paid by each of the counties interested. For whatever amount is found to be due from either of the said counties to the other, in the manner above provided, the Board of County Commissioners of the debtor county shall cause county warrants to be drawn by the County Auditor of the said County for the amount so due, payable to the creditor county. Said accountants shall, as nearly as practicable, divide between the respective counties equally, all chattel property of the old county which is capable of division. The title to real property and tax sale certificates for real property to which the former county of Bannock shall have acquired any right, title or interest by virtue of tax deeds, or tax sales heretofore made, shall vest in the county in which the property affected is situated.

SEC. 8. As soon as practicable after the passage of this Act, the County Recorder of Bannock County, under instructions from the Commissioners of Caribou County, shall transcribe or cause to be transcribed from the records of his office, into permanent records, all instruments, papers, and other matters and things relating to or affecting property in the territory included in the said County of Caribou. When any of the said records are completed, said County Recorder shall certify therein as to the identity and correctness of said records and deliver the same into the possession of the County Recorder of Caribou County. Said records when so prepared and certified, shall be official records of the said Caribou County as to all property matters

and things to which they refer or which they affect, and shall have the same force and effect as the original. The County Commissioners of Caribou County shall employ competent persons to prepare proper indexes for said new records, and the actual cost of said transcribing and indexing shall be audited and paid for by the County of Caribou. Any of the records, instruments, documents, maps, plats, tax sale certificates, or other papers of Bannock County in the possession of any officer of Bannock County which relates wholly to, and cover property located entirely in Caribou County shall be certified to by the officers of the said Bannock County in whose possession they are, and by him turned over to the proper officer of Caribou County without being transcribed and shall be a part of the public records of the said Caribou County. Compensation for the transcribing and transferring of records as in this section provided, shall be such sum or sums as may be deemed reasonable by the County Commissioners of Caribou County, and said bills when properly presented shall be audited and paid by the Commissioners of Caribou County.

SEC. 9. The County Assessor of Bannock County shall immediately upon the taking effect of this Act, proceed to make and certify to a copy of all the tax rolls of his office so far as they show the unpaid taxes against persons, firms, associations, corporations, and property in the territory inIcluded in the County of Caribou, and as soon as completed, shall deliver said copy to the County Assessor of the County last named. Said copies of the tax roll shall be official records of the said last named county with the same force and effect as the originals thereof, and the same shall be authority for the tax collector of the said Caribou County to collect unpaid taxes in any manner authorized by law. All tax certificates, maps, tax rolls, or other paraphernalia or records which affect only the title to lands or property or real estate within Caribou County, shall also be certified by the Recorder of Bannock County, to the Recorder of Caribou County. And said records when so certified shall be the official records of Caribou County, the same as if the same were original records.

SEC. 10. The County Treasurer of Bannock County shall, as soon as the County Treasurer of Caribou County is qualified to act, pay over to the County Treasurer of the said last named county all school money and road money, or other funds in his hands belonging to the District Schools and Independent School Districts, and road districts or fraction thereof in Caribou County, which has come into his possession or under his control from taxes or other revenues col

lected up to the time of the taking effect of this Act, and shall pay to the municipal corporations in the said last named county all funds in his hands belonging to such municipal corporations; and all moneys which may become due from the Federal Government to the said Bannock County at the end of the said Federal Government fiscal year, 1918, shall be divided between the said counties in proportion to the assessable property in each county for the year 1918.

SEC. 11. The said County of Caribou shall be included and form a part of the Fifth Judicial District of the State of Idaho, and the terms of the District Court for said County shall be fixed by the Judge or Judges of said Court in the manner now provided by law for fixing terms of the District Court, in this State, and all actions and proceedings now pending in the District Court of Bannock County, the causes of which arose in the territory included in Caribou County, or affecting the title to land situated in Caribou County, and which should have been brought in said last named county, had said county at that time existed, shall be transferred to the said County of Caribou on application of any person or persons, his agent or attorney interested in said proceedings or actions.

SEC. 12. Upon the written application of a party interested in any of said actions or proceedings, his agent or attorney, the Judge of said District Court shall sign, in duplicate, an order directing a transfer of the actions or proceedings specified in said application, one of which orders shall be filed with the Clerk of the District Court of each of said counties.

SEC. 13. Upon filing with him of said order for transfer, the Clerk of the District Court of Bannock County shall immediately transmit to the Clerk of the District Court of Caribou County all the pleadings and other papers belonging to the files and shall make out and enclose therewith a transcript of all the record entries of the proceedings and orders had and entered on said case, and an itemized statement of all costs and fees taxed or claimed therein, and shall send with said files, transcript, and statement, his certificate specifying and identifying the several pleadings and other papers so transmitted and stating that the record entries so transcribed comprise all the pleadings and orders in relation to said action or proceedings.

SEC. 14. Upon receipt by him of the papers in the action so transferred, the Clerk of the District Court of Caribou County shall file the same and docket said cases in the same manner as though they had been originally commenced in

his county and shall charge no fee therefor; but in all filings and proceedings subsequent thereto, he shall charge and collect the fees provided for by the general laws of the State of Idaho.

SEC. 15. Upon request of a person interested in any action so transferred, his agent or attorney, the Clerk of the District Court of Caribou County shall spread in full upon the proper records of his office the proceedings and orders theretofore entered in said county in said action as shown by the said transcript thereof.

SEC. 16. As soon as practical after the taking effect of this Act, the Clerk of the District Court of Bannock County shall transmit to the Clerk of the said Court of Caribou County the pleadings and all other papers belonging to the files in all actions or proceedings in the District Court of Bannock County wherein was involved the ownership of, or the title or right to any real estate, water rights or mining interests lying wholly in the territory now included in Caribou County with a certified transcript of all orders, decrees, judgments and other proceedings in each of said actions or proceedings, as shown by the records of his office, and shall include therewith his certificate, specifying and identifying said pleadings and papers. Where said real estate, water rights or mining interests lie partly in both of said counties, the Clerk of the District Court of Bannock County shall make and transmit to the Clerk of the District Court of Caribou County, with the transcript of such orders, judgments, decrees and other proceedings, duly certified copies of the originals thereof in his own office, for making of such transcripts, said Clerk shall receive a reasonable compensation to be authorized and paid by the County Commissioners of Caribou County.

SEC. 17. Upon receipt by him of the papers and transcripts mentioned in Section 16 of this Act, the Clerk of the District Court of Caribou County shall file and index the same, and upon payment of his fees therefor by any person interested, shall spread in full upon the proper records of his office, the orders, judgments, decrees, and other proceedings so entered in Bannock County as shown by the transcript thereof, which shall, in all cases have the same validity and effect as the originals.

SEC. 18. Upon taking effect of this Act the Clerk of the District Court of Bannock County shall prepare a list and statement of all the unsatisfied judgments for the payment of money entered or filed in his office at any time since the first day of January, 1914, affecting persons or property in