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territory in the county in which such railway, telegraph line, telephone line or similar improvement is located, and to the extent of such improvements as may be found in each county, and to this end the assessor is directed to require the secretary or clerk, or other proper officer or agent, of such corporation or company within the county to render, under oath, a list of the number of miles and value of such improvements as may be in each separate county through which the same may be constructed, or in which the same may be situated: And provided, That in case the secretary, clerk or other proper officer shall fail, refuse or neglect to furnish to the assessor such list under oath, it shall be the duty of the assessor to list such property and value the same according to his best judgment and information, and add twenty per cent. thereto on account of such failure, refusal or neglect: And provided further, That if the assessor shall be of the opinion that any person making a list or statement has omitted any property that should have been embraced therein, the assessor: may make a separate list and assessment of the property so omitted, but shall in no case add such omitted property to the list returned by the person making the
SEC. 4. That section fourteen of said act be and the same is hereby amended so as to read as follows:
SEC, 14. Every person required by this act to list property shall make out and deliver to the assessor, when required, a statement, verified by his oath, of all the real and personal property in his possession or under his control, and which, by the provisions of this act, he is required to list for taxation, either as owner or holder thereof, or as guardian, parent; husband, trustee, executor, administrator, receiver, occounting officer, agent or factor; but no person shall be required to include in his statement any share or portion of the capital stock or property of any company or corporation with such company is required to list, or return as its capital and property for taxation in this territory (or state): Provided, That upon all personal property when the owner has not sufficient real property which is not exempt from taxation, out of which his entire tax could be collected, the assessor shall report his assessment on such personal property forthwith to the treasurer of the county, and if there be danger that any of such property will be removed from the county, the assessor shall have power and it shall be his duty, to seize a sufficient amount of the property to pay the taxes and costs. He shall forth with report such seizure to the treasurer of the county and shall cause the property so seized to be held until such taxes are paid, or the property sold by the treasurer. It shall be the duty of the treasurer, immediately on the receipt of the assessment against any personal property mentioned in this section, to levy the tax thereon, and if such tax be not paid within ten days from the time such assessment was made, he shall proceed to sell the property so
seized by the assessor, and shall sell the same in the manner provided by law for the sale of personal property on execution.
SEC: 5. That section fifteen of this act be and the same is hereby amended so as to read as follows:
SEC. 15 It shall be the duty of the assessor to determine and fix the true value of all items of property included in such statement, and enter or cause to be entered, the same opposite such items respectively, so that when completed, such statement shall truly and distinctly set forth:
First—The postoffice address of the person listing the property.
Second—The number of acres of land, giving full description, location and the value thereof.
Third—A description of the improvements thereon and the value thereof.
Fourth-The number of town or city lots, giving description and the value thereof.
Fifth—The improvements on such lots, and the value thereof.
Sixth—The number of miles of railroad, telegraph or telephone lines wholly in the county, and the value thereof.
Seventh—The number of depots, station grounds, shops, buildings and gravel beds of railroads in the county. Eighth-Wagon or turnpike toll roads, value of, in county.
Ninth-Mining, manufacturing or irrigating ditches and the value thereof in the county.
Tenth---Toll bridges or ferries and value thereof.
Eleventh-Toll bridges or ferries connecting with another county, one-half to be assessed in each county.
Twelfth—Mortgages, trust deeds and other obligations upon land to secure debts, giving a full description of each and the amount thereof.
Thirteenth-Gold dust on hand or on deposit, and if on deposit, with whom.
Fourteenth-State, territorial, county, city, municipal or other taxable bonds of any person, firm or corporation.
Fifteenth-Franchises (describe them in detail). The statement shall also show the items of personal property hereinafter mentioned, giving the number or amount and value of such items, viz.: Watches, jewelry or plate, furniture, firearms, musical instruments, sewing machines, libraries (law, medical, and miscellaneous), goods, wares, and merchandise, and of what general kind, pianos, consigned goods, fixtures of stores, salvons, offices and other business places, farming utensils, machinery, wagons and other vehicles, harness, robes, saddles, blankets, etc.; thoroughbred horses, graded horses, American horses, common horses, stallions, thoroughbred cows, graded cows, American cows, common cows, bulls, stock cattle. beef cattle, Angora goats, common goats, imported or fine sheep, graded sheep, common sheep, jackass, jennets, mules, oxen, hogs, butter, cheeses, beehives, wheat, oats, barley, corn, rye, tons
of hay, pounds of wool, tons of broom corn, pounds of honey, tons of coal, flax, hops, gallons of wines, brandies and other liquors, lumber, wood and other personal property not above mentioned. The lists or statements made by any person shall also show propertyheld in trust, separate property of wife, if her property is listed by her husband, property of minor children, each class of which must be made on a separate list or statement. And such assessment lists shall further show the value of all improvements on lands, the title to which is vested in another than the person so 'listing it, which improvements are to be considered personal property under the provisions of this act. And when such list is completed the assessor shall attach his certificate thereto, certifying that the person making such list put down the answer to each question propounded in said lis or directed the assessor to do so for him, and shall certify the true date of such assessment.
SEC. 6. That section seventeen of the said act be and the same is hereby amended so as to read as follows: Section seventeen. It is hereby made the duty of such assessor when the assessment list is completed as in section five of this act provided to administer to the person so assessed the following oath or affirmation to be subscribed by such person; which oath shall be in the following form: Territory of Montana, County of... I,
do solemly swear (or aflirm, as the case may be) that I am a resident of the county of........, that the foregoing list contains a full and correct statement of all property subject to taxation, which I or the firm of which I am a member, or any corporation, association or company of which I am president, cashier, secretary or managing agent, owned, claimed, possessed or controlled, at twelve o'clock m. on the first day of April last, and which is not already assessed this year and that I have not in any manner whatsoever transferred or disposed of any property or placed any property out of said county or my possession, for the purposes of avoiding any assessment on the same, or of making this statement, and that the debts therein stated as owing by me are justly due and owing bona fide creditors. Subscribed and sworn to before me this.... day of...: eighteen hundred and eighty-.... Name of taxpayer. Assessor.
Sec. 7. That section twenty-three of said act be and the same is hereby amended so as to read as follows: Section twenty-three.The county clerk shall make out a tax list in tabular form and in alphabetical order, which tax list shall be made within twenty days after the completion of the correction of the assessment roll by the county commissioners, having in a distinct column by itself the amount of each different tax, and having one or more columns for all delinquent taxes; but instead of a column for the amount of personal property, the word “personal” may be written across the column after the name and amount are carried into the column of value. Such list may be in the following form:
Sec. 8. That section forty-one of the said act be and the same is hereby amended so as to read as follows: Section forty-one.Real property sold under provisions of this act may be redeemed at any time before the expiration of three years from the date of sale, by the payment to the treasurer of the proper county, to be held by him subject to the order of the purchaser, of the amount for which the same was sold and the subsequent taxes and fifteen per cent. interest per annum on said amount and on subsequent taxes, unless such subsequent taxes have been paid by the person or persons for whose benefit the redemption is made, which fact may be shown by the treasurer's receipt.
Sec, 9. That section twenty-seven of the said act be and the same is hereby amended to read as follows: Section twenty-seven
- The Treasurer shall, within twenty days from the time he shall receive the assessment roll from the clerk, direct to each taxpayer of his county, a written or printed notice of the amount of tax due from such taxpayer and the time the same becomes due. Such notice shall be directed to the nearest postoflice to which said taxpayer resides. Printed blanks for said notices and postage stamps for the same shall be furnished said Treasurer by the Board of County Commissioners. No other demand for taxes shall be necessary, but it shall be the duty of every person owing taxes to pay
the same to the Treasurer of the county at his office; and if any
such taxpayer shall fail or refuse to pay the taxes assessed against him on or before the last day of December following the levy thereof, ten per cent. of such taxes shall be added thereto, and collected as a portion of said taxes, and it shall be the duty of the tax collector immediately after the first day of January to seize any personal property belonging to, or which may have been assessed to any taxpayer who shall then be delinquent, and sell the same as provided by law. But it shall be his duty at any time when there shall appear to be danger of the removal of property on which taxes are unpaid, from the county, to seize and sell a sufficient amount of the same to satisfy the taxes thereon, together with the costs of seizure and sale: Provided, That if any taxpayer, against whom any tax may be levied, shall remove or attempt to remove his property from such county where such tax was levied, the Treasurer of the county shall sue for and collect such tax in the name of the county in the manner provided by law for the collection of debts. SEC. 10.
That section sixteen of the act entitled an act to provide for the levy of taxes and assessment of property, approved September 14th, 1887, be and the same is hereby repealed. SEC. II.
This act shail take effect from and after the date of its passage.
Approved, March 14, 1889.
AN ACT to repeal Section 1595 of the Fifth Division of the Compiled Statutes of Montana,
relating to Territorial Officers. Be it enacted by the legislative assembly of the territory of Mon
SECTION 1. That section 1595 of the fifth division of the compiled statutes of Montana be and the same are hereby repealed.
SEC. 2. This act shall take effect from and after its passage. Approved March 12, 1889.
TOLL ROADS, BRIDGES AND FERRY BOATS. AN ACT to add a section to chapter one hundred and two of the Fifth Division Compiled
Statutes of Montana relating to toll roads, toll bridges and toll ferry boats. Be it enacted by the legislative assembly of the territory of Mon
SECTION I. There is hereby added to chapter one hundred and two, fifth division compiled statutes of Montana, a section to be numbered 1860 A, which shall read as follows:
Sec. 1860 A. Any person or persons, company or corporation, who shall charge or cause to be charged a greater amount or price than the rate or price made or established by the board of county commissioner of any county in the territory of Montana for any toll road, toll bridge or toll ferry boat, shall be guilty of a misdemeanor, and shall be fined for each and every offense so committed in a sum not less than twenty-five dollars nor more than one hundred dollars.
SEC. 2. This act shall take effect from and after March 31st, 1889.
Approved March 13, 1889.
AN ACT to amend Sections 2031, 2032, 2033, 2034, 2037 and 2038 of the Fifth Division
of the Compiled Statutes of Montana, relating to Town and Village Sites and Plats. Be it enacted by the legislative assembly of the territory of Mon
SECTION I. That sections twenty hundred and thirty-one, twenty hundred and thirty-two, twenty hundred and thirty-three, twenty