the character, quality and location of said lands, and in no instance shall he assess said lands at more than the average value of lands in their immediate neighborhood of like character and quality and similarly situated.

SEC. 3. Be it further enacted, That it shall be the duty of the county clerk of any county, immediately upon the filing of such lists of lands by the county assessor, to notify the real es tate board of equalization, of the county, and the said board of equalization shall assemble at the office of the county clerk at the expiration of ten days from the date of such notice, and shall proceed to investigate the lists, plats and abstracts as furnished by the assessor, and the title to such lands, and to equalize the valuation of the same; and they shall keep correct minutes of their proceedings, and shall report to the county clerk all such lands embraced in said lists as they shall find subject to taxation.

SEC. 4. Be it further enacted, That it shall be the duty of the county clerk, immediately upon the receipt of the report of the board of equalization, to enter such lands so reported by said board of equalization upon separate tax books, and the county court shall proceed to levy the same tax upon said lands as is levied upon other lands, and the taxes shall be extended and collected separately with taxes that next become due, and in the same manner as other taxes are levied and collected: Provided, That after the first assessment, as provided for in this section, such lands shall be assessed with other lands subject totaxation, and the taxes collected as upon other lands.

SEC. 5. Be it further enacted, That the assessor shall receive no other fees or compensation for investigating titles, making out lists, plats and abstracts, as provided for in this act, than is hereby provided, which shall be one-half the amount collected upon the first assessment, as herein provided for, to be paid to him by the collector, and the assessor's receipt shall be a voucher to the collector for the same.

SEC. 6. Be it further enacted, That all acts or parts of acts in conflict with this act are hereby repealed, and this act shall take effect and be in force from and after its passage.

Approved March 20, 1871.

No. XXII.

AN ACT to supply deficits in the expenses of the state, and to sustain the

Be it enacted by the General Assembly of the State of Arkansas:

SECTION 1. The Governor of the state is hereby authorized to issue three hundred interest-bearing bonds of the denomination of one thousand dollars each, with coupons attached, said bonds to bear interest at the rate of seven per cent. per annum, payable semi-annually, in the city of New York, principal to be paid in ten years after date of issue: Provided, Said bonds shall only be issued and disposed of to raise moneys to pay deficits in the state treasury arising as interest on the state debt now funded: And provided further, That the bonds provided for in this act shall not be disposed of at less than eighty per cent. of their face value.

SEC. 2. Be it further enacted, That with the advice and consent of the Governor, secretary of state, auditor and treasurer, said bonds may be used as collateral security for the purpose of procuring a loan to meet the interest on the funded debt: Provided, Said loan cannot be made without using the bonds for this purpose.

SEC. 3. Said bonds shall be signed by the Governor, secretary of state, auditor, and treasurer, consecutively numbered, and recorded by the auditor and treasurer.

SEC. 4. The signature of the treasurer on the coupons shall be engraved.

SEC. 5. Be it further enacted, That the state treasurer is hereby authorized, with the approval of the Governor, secretary of state and auditor, to negotiate loans for the purpose of meeting the interest on the funded debt, when it may become necessary through any failure to receive sufficient money to pay said interest promptly when due in the city of New York: Provided, No higher rate than seven per cent. per annum shall be paid as interest on said loan.

SEC. 6. The state treasurer is authorized and directed to endeavor to effect an extension of time on the present loan, until such time as funds are paid into the state treasury with which said loan can be met: Provided, That immediately on the receipt of sufficient currency in the state treasury, the treasurer shall promptly pay the loans made under the provisions of this

act.

SEC. 7. A sufficient sum of money is hereby appropriated out any moneys in the treasury, not otherwise appropriated, to carry into effect the provisions of this act. And this act shall take effect and be in force from and after its passage. Approved March 20, A. D. 1871.

No. XXIII.

AN ACT to provide for the payment of the current expenses of the State of Arkansas, for two years, commencing on the first day of July, 1871, and ending on the thirtieth day of June, 1873, and for balances due from the state.

SECTION

1. Sums appropriated and to what

objects.

SECTION

2. Act to take effect from passage.

SECTION 1. Be it enacted by the General Assembly of the State

of Arkansas, That the following amounts for two years, commencing July first, 1871, and ending on the thirtieth day of June, 1873, and for balances due from the state, are hereby appropriated from any money in the state treasury not otherwise appropriated.

First-A sufficient amount to pay the salaries of all officers and persons whose salaries are now, or may be made payable by law by the State of Arkansas.

Second-To pay the salaries of prosecuting attorneys pro. tem., the sum of one thousand ($1000) dollars, and each prose-、 cuting attorney pro. tem., shall be allowed the sum of one hundred dollars ($100) for each term of the court, for which he shall attend and prosecute, to be paid on the certificate of the presiding judge: Provided, That said sum, so paid prosecuting attorneys pro tem. shall, on settlement with the prosecuting. attorney of the circuit, on account of his salary as such, be by the auditor deducted from such salary, and shall issue his warrant only for the balance due after such deduction.

Third-To pay special judges of the circuit court the sum of three thousand ($3000) dollars per annum; and such special judges shall receive, as a compensation for their services, the sum of one hundred ($100) [dollars] for each week of the court they may hold, or a proportionate amount for each day thereof, the account for the same to be certified by the clerk of the circuit court.

Fourth-To pay contingent expenses of the executive department, the sum of eight thousand ($8000) dollars per

annum.

Fifth-To pay clerk hire and contingent expenses of the office of secretary of state, to include like expenses for state librarian, the sum of three thousand ($3000) dollars per

annum.

Sixth-To pay clerk hire and contingent expenses of the auditor's office, the sum of six thousand ($6000) dollars per

annum.

Seventh-To pay clerk hire and contingent expenses of the

treasurer's office, the sum of five thousand ($5000) dollars per

annum.

Eighth-To pay clerk hire and contingent expenses of the office of commissioner of public works and internal improvements, the sum of two thousand ($2000) dollars per annum.

Ninth-To pay clerk hire and contingent expenses of the office of commissioner of immigration and state lands, the sum of four thousand ($4000) dollars per annum.

Tenth-To pay clerk hire and contingent expenses of the office of superintendent of public instruction, the sum of twenty-five hundred ($2500) dollars per annum.

Eleventh-To pay contingent expenses of the Supreme Court, the sum of fifteen hundred ($1500) dollars per annum.

Twelfth To pay contingent expenses of the separate court of chancery, held at the seat of government of the state, the sum of fifteen hundred ($1500) dollars per annum.

Thirteenth-A sufficient amount to pay costs and expenses of prosecution of suits in chancery by the state for the foreclosure of mortgages executed to the Real Estate Bank of Arkansas Provided, That any money in the hands of the receiver of the Real Estate Bank shall be used before drawing on the treasurer through the auditor: Provided further, That the chancellor shall certify to the correctness of the accounts. Provided further, That this shall not be construed as authoriz ing any appropriation to pay attorneys' or solicitors' fees.

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Fourteenth-To pay sheriffs and their guards for conveying convicts to the penitentiary,the sum of fifteen thousand ($15,000) dollars per annum; and the auditor in his settlements with the sheriffs shall allow them for actual expenses: Provided, however, That all such expenses shall be itemized and sworn to before the auditor, and the sheriff shall be entitled to mileage at the rate of ten cents per mile for the actual distance by the nearest practicable route: Provided further, That he shall only be entitled to one mileage in conveying one or more convicts at one trip in going and returning from the state penitentiary, and that no additional sums than those specified shall be allowed.