or corporation, whether organized or incorporated, conveying to, from, or in this state, money or property of any kind, by express (not including railroad companies engaged in the ordinary transportation business) shall be deemed to be an express company.

For

SEC. 2. [Express companies, occupation tax.] the privilege of exercising its corporate franchise or carrying on its business in such corporate or organized capacity in this state, each such express company shall pay into the state treasury on or before the first day of November of each year, an annual occupation tax fee which shall be equal to two per centum upon its gross earnings within this state, which shall include its gross earnings from its transportation or transmission business originating and terminating within this state, but shall not include earnings derived from an interstate character.

SEC. 3. [Annual report.] Every such express company liable to pay an additional tax under this act, shall, between the first day of July and the first day of October of each year, make a written report, sworn to by some official of the company, to the State Board of Equalization and Assessment, of its condition at the close of its business on June thirtieth preceding, stating the amount of its gross earnings from all sources, and the amount of its gross earnings from its transportation and transmission business originating and terminating within this state.

SEC. 4. [Failure to make report; assessment; action to collect tax.] If any such express company fail to make the report herein required, the Secretary of the State Board of Equalization and Assessment shall proceed upon the best information he may be able to obtain to make a statement for such express company to be laid before the State. Board of Equalization and Assessment, and shall notify such express company by registered letter of his action. Such express company may appear and be heard, but when the assessment is made said board shall add to the amount of the tax 10 per cent as a penalty for the failure of such express company to make its report. If any such express company fail

to pay the tax so levied against it, the Attorney General shall proceed by action in the name of the State against such company, to collect the same, together with the penalty of 10 per cent on the total amount of such tax, and the cost of suit.

SEC. 5. [Informers, [Informers, compensation.] It shall be the duty of any person having knowledge of the evasion of taxation under this act by any express company, or any omission on its part to make correct reports as required by this act, to make a written report thereof to the Secretary of the State Board of Equalization and Assessment, with such information that may be in his possession as may lead to the recovery of any taxes due the state therefrom. And so much of the same, not exceeding ten per centum thereof, as may be collected from any such delinquent express company, by reason of such report and such services, as may be agreed upon by such person and the State Board of Equalization and Assessment, as a compensation therefor, shall be paid to such person, and nothing shall be paid to such person for such services unless there shall be a recovery of taxes by reason thereof.

SEC. 6. [Extent of act.] The provisions of this act shall in no wise operate against the collection of taxes from express companies, as provided by the general revenue laws of this state.

SEC. 7. [Taxes, application.] The taxes imposed by this act and the revenues thereof shall be applicable to the general fund of the state treasury and to the payment of all claims and demands which are a rightful charge thereon. Approved, March 27, 1913.

CHAPTER 20.

(Senate File No. 11.)

[Introduced by Mr. Bushee.]

AN ACT Relating to interfering and injuring irrigation and water power canals and stealing therefrom; to define and prohibit the same; to provide for a penalty therefor.

Be it Enacted by the People of the State of Nebraska:

SECTION 1. [Water canals, interfering, injuring, stealing from.] Any person or persons who shall unlawfully

or without the consent of the person in control of any ditch or canal, interfere with any gate, dam, or other works of such canal with the intent to divert the water and thereby deprive any person of the use of the same, or who shall cut, break, or in any manner injure any ditch, bank or other portion of such irrigation works, or raise any headgate of any main or lateral ditch, whether he be a water purchaser or not from the said ditch or lateral, or any person who shall be guilty of stealing any water from any ditch, lateral or canal, shall upon conviction thereof for each and every offense, if the value of the water stolen or the damage done is less than $20.00, be punished by imprisonment in the county jail for not more than thirty days or by a fine of not more than $100.00 in the discretion of the court; or if the value of the water stolen or damage done amounts to $20.00 or more, the person so convicted, shall be punished by imprisonment in the penitentiary for not less than one year nor more than three years.

SEC. 2. [Emergency.] Whereas an emergency exists this Act shall be in force and take effect from and after its passage and approval according to law.

Approved, March 27, 1913.

CHAPTER 21.

(Senate File No. 450.)

[Introduced by Messrs. Hoagland and Marshall.]

AN ACT To amend Sections 8725, 8726, 8728, 8729, 8730, 8731, 8732 and 8745 of Chapter 37 of Cobbey's Annotated Statutes of Nebraska for 1911, [C. S., Ch. 14a. Art. 3, §§ 19, 20, 22-26, 39] relating to the "Commission Plan of City Government," and repealing said original sections as now existing, and declaring an emergency.

Be it Enacted by the People of the State of Nebraska:

SECTION 1. [Amendment.] That Section 8725 8725 of Chapter 37 of Cobbey's Annotated Statutes of Nebraska for 1911 [C. S., Ch. 14a, Art. 3, § 19], be amended to read as follows:

Section 8725. [Councilmen, excisemen, election.] If said proposition be adopted, then at the next regular or

general city election provided by law in any such city there shall be elected, not by or from wards or districts but at large, the following officers and none others, to-wit: In cities containing one hundred thousand or more population, according to said census, seven councilmen; in cities containing over twenty-five thousand and less than one hundred thousand population, according to such census, five councilmen; and in cities containing over five thousand and less than twentyfive thousand, according to such census, three councilmen. Provided, however, that in cities having more than forty thousand and less than one hundred thousand population, according to such census, in addition to the five councilmen to be elected, there shall be elected three excisemen. Provided, however, that if said proposition be not adopted at any such special election at least fifty days prior to the date of holding the next general or regular city election provided by law in any such city, then such city shall continue to be governed under its existing laws and the councilmen herein before provided for, shall be elected at the next general or regular city election thereafter occurring in any such city.

SEC. 2. [Amendment.] That Section 8726 of Chapter 37 of Cobbey's Annotated Statutes of Nebraska for 1911 [C. S., Ch. 14a, Art. 3, § 20.], be amended to read as follows:

Section 8726. [Candidates, nomination.] Candidates for the office of councilmen provided for in this act shall be nominated at large, at a primary election and no other name shall be placed upon the official ballot to be used at said regular or general city election except those selected at such primary in the manner hereinafter prescribed. Notwithstanding any more general law respecting the time or manner of holding primary election, the primary election for such nominations shall be held in all cities containing, according to such census, over twenty-five thousand population, on the fourth Tuesday, and in all cities containing, according to such census, over five thousand and less than twenty-five thousand population, on the third Tuesday preceding the date of the general or regular city election provided by the then existing law in any such city, and any person desiring to become a candidate for councilman shall, at least, ten days prior to the date of hold

ing such primary file with the City Clerk a statement of such candidacy in substantially the following form, to-wit:

"State of Nebraska,.

I,...

say that I reside at No.

County of.

County: ss

being first duly sworn, Street in the city of

..and State of Nebraska; that I am a qualified voter of said city; that I am a candidate for the nomination of the office of Councilman to be voted upon at the primary election to be held on the...

day of..

19. ...

and I hereby request that my name be printed upon the official primary ballot for nomination by such primary election for said office.

(Signed).

Subscribed and sworn to before me by the said..

And such person shall at the same time file with such statement a petition signed by at least twenty-five qualified voters in all cities containing, according to such census, over five thousand and less than twenty-five thousand population and in all cities containing, according to said census, over twenty-five thousand population signed by at least one hundred qualified voters, requesting such candidacy, and he shall pay to the City Treasurer a filing fee, to aid in the expense of holding such primary, of $10.00 and obtain a receipt from the treasurer therefor which shall be produced to and filed with said City Clerk before filing such petition; and the said petition shall be substantially in the following form, to-wit: "The undersigned, duly qualified electors of the city of.

and residing at the places set opposite our respective names hereto attached, do hereby request that the name of....

be placed on the official ballot as a candidate for nomination for the office of councilman at the primary election to be held in said city on the.... day of. . . 19. . . . . . We further state that we know him to be a qualified elector of said city and a man of