CHAPTER 66.

EXEMPTIONS.

AN ACT to Amend Section 3245 of the Revised Statutes of Utah of 1898, Relating to Property Exempt from Execution.

Be it enacted by the Legislature of the State of Utah:

SECTION 1. That section 3245 of the Revised Statutes of the state of Utah of 1898, be and the same is hereby amended so as to read as follows:

3245. Property Exempt from Execution. The following property is exempt from execution, except as herein otherwise specially provided:

1. Chairs, tables and desks, to the value of two hundred dollars, and the library belonging to the judgment debtor, also musical instruments in actual use in the family.

2. Necessary household, table and kitchen furniture, belonging to the judgment debtor, to the value of three hundred dollars; also one sewing machine, all family hanging pictures, oil paintings, and drawings, portraits and their necessary frames; all carpets in use; provisions actually provided for individual or family use sufficient for three months; two cows with their sucking calves; two hogs with all sucking pigs; all wearing apparel of every person or family; also all beds or bedding of every person or family; provided, that if the judgment debtor be the head of a family consisting of five or more members there shall be a further exemption of two cows and their sucking calves.

3. The farming utensils or implements of husbandry of a farmer not exceeding in value the sum of three hundred dollars; also two oxen, or two horses, or two mules and their harness, one cart or wagon, also all seed, grain, or vegetables actually provided, reserved, or on hand for the purpose of planting or sowing at any time within the ensuing six months, not exceeding in value the sum of two hundred dollars; crops, whether growing or harvested, and the proceeds thereof, not exceeding in value two hundred dollars.

4. The tools, tool chest, and implements of a mechanic or artisan, necessary to carry on his trade, not exceeding in value the sum of five hundred dollars; the notarial seal and records of a notary public; the instruments and chests of a surgeon, physician, surveyor, and dentist, necessary to the exercise of their professions, with their scientific and professional libraries, and the law professional libraries and office furniture of attorneys, counselors, and judges, and the libraries of ministers of the gospel, and the typewriting machine of a a stenographer, typewriter, copyist, and reporter; and the type, presses and material of a printer or publisher necessary in the pursuit of his business not exceeding in value the sum of five hundred dollars.

5. The cabin or dwelling of a miner not exceeding in value the sum of five hundred dollars; also his sluices, pipes, hose, windlass,

derrick, cars, pumps, and tools not exceeding in value five hundred dollars.

6. Two oxen, two horses, or two mules, and their harness; and a cart or wagon, one dray or truck, by the use of which a cartman, drayman, truckman, huckster, peddler, hackman, teamster, or other laborer habitually earns his living; and one horse with vehicle and harness or other equipments used by a physician, surgeon, or minister of the gospel, in making his professional visits.

7. The earnings of the judgment debtor for personal services rendered within sixty days next preceding the levy of the execution, by garnishment or otherwise, if the judgment debtor be a married man, or with a family dependent upon him for support.

8. All money, benefits, privileges, or immunities accruing, or in any manner growing out of any life insurance on the life of the debtor, if the annual premiums paid do not exceed five hundred dollars.

9. All arms, ammunition, uniforms, and accoutrements required by law to be kept by any person.

10. All court houses, jails, public offices and buildings, school houses, houses of public worship, lots, grounds and personal property appertaining thereto, the fixtures, furniture, books, papers, and appurtenances belonging or pertaining to the courthouse, jail, and public offices belonging to any county in this state, or for the use of schools or houses of public worship, and all cemeteries, public squares, parks, and places, public buildings, town halls, public markets, buildings for the use of fire departments and military organizations, and the lots and grounds thereto appertaining and belonging, owned or held by any town or incorporated city, or dedicated by such town or city to health, ornament, or public use, or for the use of any fire or military company, now existing, or which may be under the laws of this state hereafter organized.

11. A homestead selected or claimed as provided in the title "'Homesteads" of the Revised Statutes of Utah. Approved March 9, 1899.

CHAPTER 67.

STATE TREASURER.

AN ACT to Amend Section 2428 of the Revised Statutes of Utah, 1898, Relating to the Duties of the State Treasurer.

Be it enacted by the Legislature of the State of Utah:

That section 2428 of the Revised Statutes of Utah, 1898, is hereby amended to read as follows:

Section 2428. Duties. It is the duty of the state treasurer:

1. To receive and keep all moneys belonging to the state and (not) required to be received and kept by some other person.

2. To file and keep the certificates of the state auditor delivered to him when moneys are paid into the treasury.

3. To deliver to each person paying money into the treasury and to the state auditor a duplicate receipt showing the amount, the sources from which the money accrued, and the fund into which it is paid, which receipts must be numbered in order, beginning with number one at the commencement of each fiscal year; Provided; where moneys are received from a county treasurer the state treasurer shall issue a receipt therefor in triplicate, one for the county treasurer, one for the county auditor: and the other for the state auditor.

4. To pay warrants drawn by the state auditor out of the funds upon and in the order in which they are presented.

5. Upon payment of any warrant, to take, upon the back thereof, the receipt of the person to whom it is paid, to cancel it with a proper stamp, and to file and preserve the same.

6. To keep an account of all moneys received and disbursed. 7. To keep separate accounts of the different funds.

8. To report to the state auditor on the last day of each month the amount disbursed for the redemption of bonds and in payment of warrants during the month, which report must show the date and number of such bonds and warrants, the funds out of which they are paid, and the balance of cash on hand in the treasury to the credit of each fund.

9. On the first day of January preceding the biennial session of the legislature, to report to the governor the exact balance in the treasury to the credit of the state, with a summary of the receipts and payments of the treasury during the two preceding fiscal years; and to make a semi-annual report to the governor of all moneys received from all sources, and of all moneys disbursed.

10. At the request of either house of the legislature or of any committee thereof, to give information in writing as to the condition of the treasury, or upon any subject relating to the duties of his office.

11. To authenticate with his official seal all writings and papers issued from his office.

12. To discharge the duties of a member of all official boards of which he is or may be made a member by the constitution or by the laws of the state.

Approved March 9, 1899.

CHAPTER 68.

TAXATION.

AN ACT to Amend Sections 2513, 2559, 2560, 2562, 2566, 2569, 2570, 2584, 2585, 2610, 2611, and 2620 of Title 67, of the Revised Statutes of Utah, 1898, in Relation to Taxation, and Defining the Powers and Duties of the State Board of Equalization.

Be it enacted by the Legislature of the State of Utah:

SECTION 1. That sections 2513, 2559, 2560, 2562, 2566, 2569, 2570, 2584, 2585, 2610, 2611 and 2620 of Title 67, of the Revised Statutes of Utah, 1898, in relation to taxation are hereby amended to read as follows:

Sec. 2513 Railroads Etc., Operating in More Than One County. Other Franchises. All property and franchises owned by railroad, street railway, car, depot, telegraph and telephone companies in this state must be assessed by the state board of equalization as hereinafter provided. Other franchises, if granted by the authorities of a county or city, must be assessed in the county or city within which they were granted; if granted by any other authority they must be assessed in the county in which the corporation, firms or persons owning or holding them have their principal place of business.

Sec. 2559. Statement of Railroad, Etc., Companies Operating in More Than One County. The president, secretary or managing agent, or such other officer as the state board of equalization may designate, of any corporation, and each person or association of persons, owning or operating any railroad, street railway, car, depot, telegraph or telephone line, in this state, must on or before the first Monday in April in each year, furnish the said board a statement signed and sworn to by one of such officers, or by the person or one of the persons forming such association, showing in detail for the year ending on the first Monday in February in each year, all the property, real, personal or otherwise, owned by the said corporation, person or association of persons in the state, including a statement of mileage in each county as valued on the first Monday of February of the same year, and such other information as the board may require. Any officer of a railroad, street railway, depot, telegraph or telephone line, or car company failing on demand to furnish the statement required of him shall be subject to the penalty provided in subdivision two of section twenty-five hundred and twenty-one.

Sec. 2560. Sessions of Board. Assessment. Apportionment. The state board of equalization must meet at the state capital on the third Monday of May, and continue in open session at the state capital or at such other places in the state as the board may determine, until the last Monday in July, and later if the business of the board require it. At such meetings the board must assess all the property and franchises of railroads, car, street railway, depot, telephone and telegraph companies of this state; but franchises derived from the United States must not be assessed All such property

must be assessed in the name of the person, corporation or association owning, leasing or using the same. Before the first Monday of July the board must apportion the total assessment of all property and franchises of such companies to the several counties through or into which the property of such companies extends or operates. The telegraph and telephone lines, rights of way, track and other real property of such companies respectively shall be apportioned to such counties in proportion to the value thereof in each county; and the rolling stock and franchises of railroad companies shall be apportioned to the several counties in the proportion that the length of the main and side track and switches of such railroad companies respectively in each county bears to the total length of the main and side tracks thereof within the state. Rolling stock of standard and narrow gauge railroad of said companies shall be apportioned to their standard and narrow gauge lines respectively.

Sec. 2562. Apportionment Among Cities, Towns, Etc. On the second Monday in August the board of county commissioners of each county must take and cause to be entered in the proper record an order stating and declaring the property assessed by the state board of equalization apportioned to such county, and at the same time forward to the state treasurer a copy of the apportionment of car companies; and the said board of county commissioners, acting as a board of equalization for said county, shall in like manner apportion the assessed valuation of all the property and franchises of railroads, car, street railway, depot, telegraph and telephone companies, so apportioned to said county by the state board of equalization to the several city, town, school, road or other lesser taxing districts in the county through or into which such property extends; and the county auditor must transmit to the city or town council, or the trustees or other legislative body of incorporated cities or towns, the trustees of each school district and the legal authorities of other taxing districts in which such property is situated, a copy of the order of the county board of equalization making the said apportionment. All such property is taxable upon said assessment at the same rate, by the same officers, and for the same purposes as the property of individuals within such city, town, school, road or other taxing district respectively, and such taxes must be collected in the same manner and by the same officers as other taxes are collected. The county board of equalization, after making apportionment of the property assessed by the state board of equalization to the several city, town, school, road or other lesser taxing districts, shall transmit a copy of such apportionment relating to car companies to the state treasurer, in which shall be set forth the taxes levied for all purposes, in each taxing district.

Sec. 2566. Statement of Gross Yield. Every person, corporation or association of persons engaged in mining upon a vein or lode, or placer mining claim, containing any gold, silver, coal, lead or other valuable mineral deposits must between the first and tenth days of April in each year, make out a statement of the gross yield of the above named metals or minerals from each mine owned or worked by such person, corporation or association during the year preceding