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TERRITORIAL AND COUNTY REVENUE.

CHAPTER 28.

AX ACT TO PROVIDE A TERRITORIAL AND COUNTY BETEKUB.

Purpose for which taxes assessed.

Be it enacted by the Council and House of Representatives of the Territory of Wyoming :

Sec. 1. There shall be levied and assessed, upon the taxable real and personal property within this territory in each year, the following taxes :

First, For territorial revenue, two mills on the dollar, when no rate is directed by the territorial board of equalization in time for the purposes of this act as hereinafter provided; but in no case shall the tax for territorial purposes exceed three mills on the dollar.

Second, For county revenue, for ordinary county expenses, not more than five mills on the dollar.

Third, For county revenue, for support of the poor and lunatic purposes, not more than two mills on the dollar.

Fourth, For repairing and constructing roads and bridges, under direction of the county commissioners, not more than two mills on the dollar.

Fifth, The county commissioners of each county shall levy a tax sufficient to defray the expenses of the district courts for their respective counties during each year.

Sixth, And, in addition to the above, they shall levy a poll tax of two dollars for county school purposes, and they may also levy a tax for the support of common schools, not to exceed two mills on the dollar; Provided, That

What exempt

the aggregate tax for territorial and county purposes shall in no case exceed fifteen mills on the dollar per annum.

Sec. 2. The following described property is hereby exempt from taxation :

First, The property of the United States and of this territory, the property of any county, townships, incorporated towns and school districts, when devoted entirely to public use; public grounds, by whomsoever donated to the public, including all places for the burial of the dead.

Second. Fire engines and all implements used for extinguishing fires, with the grounds used exclusively for the buildings of a fire company or companies.

Third, All grounds and buildings of literary or scientific institutions incorporated under the laws of this territory. Also tho grounds and buildings of benevolent, agricultural and religious institutions or societies, devoted solely to the appropriate objects of these institutions, not exceeding three acres in extent, and not leased or otherwise used with a view to pecuniary profit.

Fourth, The books, papers, furniture and apparatus belonging to the above institutions, and used solely for the purposes above contemplated, and the like property of students in any such institutions, used for their education. Moneys and credits belonging exclusively to said institutions, and devoted solely to sustaining them, but not exceeding in amount or income the sum prescribed by their charter. Fifth, Household and kitchen furniture, beds and

, bedding; wearing apparel of every person, wool, flax and tow, intended to be manufactured, and the food provided for each family, not to exceed in all, the value of one hundred dollars.

Sixth, The polls of all persons who have arrived at the age of sixty years.

SEC. 3. All other property, real and personal, within this territory, is subject to taxation in the manner herein directed, and this section is intended to embrace lands and lots in towns, including lands bought from the United States, whether bought on a credit or otherwise; buildings or

What taxable.

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What included in term credits.

Who to liat.

improvements erected upon lands the title to which still remains in the United States, or in any incorporated company. Ferries, franchises and toll-bridges, all of which, for the purposes of this act, shall be considered real property. Horses and neat cattle, mules and asses, sheep, swine, goats, and all dogs, and other animals, money in bank bills, coin or gold dust, whether in possession or on deposit; property, money or labor due from solvent debtors on contract, or on judgment, and whether within this territory or not; mortgages and other like securities, stock or shares in any bank or company, incorporated or otherwise, and whether incorporated by this or any other territory or state, and whether situated in this territory or not; public stocks or loans, household furniture not otherwise exempt, including gold and silver plate, musical instruments, watches and jewelry, pleasure carriages, stages, hacks, omnibusses and other vehicles for transporting passengers, wagons, carts, drays, sleds. and every other description of vehicle or carriage, all real and personal property within this territory, of every kind and description not heretofore enumerated, belonging to or claimed by any incorporated company, whether incorporated in this territory or annuities-but not including pensions from the United States, or any state, nor salaries, nor payment expected for services to be rendered, and all other property not above exempted, although not herein specified.

SEC. 4. The term "credits," as used in this act, includes every claim and demand for money, labor or other valuable things; and every annuity or sum of money receivable at stated periods, and all money in property of any kind, and secured by deed, mortgage or otherwise; but pensions from the United States, or any state, and salaries or payments expected for services to be rendered, are not included in the above term.

SEC. 5. Every inhabitant of this territory, of full age and sound mind, shall list or assist the assessor in listing all property subject to taxation in this territory, of which he is the owner, or has the control or management, in the manner

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hereinafter directed. The property of a ward is to be listed by the person having the property in charge; if a married woman, by herself or husband; if a beneficiary for whom property is held in trust, by the trustee, and the personal property of a decedent, by the executor; of a body corporate, company, society or partnership, whether incorporated or formed in this territory, or not, by its principal accounting officer, local agent or partner in the county where the property is located; property under mortgage or lease, is to be listed by, and taxed to the mortgagor or lessor, unless it be listed by the mortgagee or lessee; Provided, That in all cases where a railroad is located, and is being or has been constructed in or through any county of this territory, either the president, secretary, general superintendent, divison superintendent, general or local agent of any kind of the corporation, company or associations of persons owning or using the same within the county shall, on demand made by the county assessor of any county of this territory, in or through which said road is being, or has been, or may hereafter be constructed, be compelled to furnish such assessor with a statement in writing, under oath or affirmation, daly subscribed and sworn to, before some officer authorized by law to administer oaths, setting forth the length of said road in such county, and the value thereof, with a list of the property real and personal pertaining thereto, also the whole length of said road within this territory, and the number of, and value of all locomotives and citrs commonly known as "rolling stock,” used on said road within this territory, an apportionment of value of such rolling stock shall be listed and assessed to such county, the same to be estimated according to the proportion which the portion in said county bears to the length of said railroad within this territory. The assessor receiving such statement may avail hiinself of other evidence ander oath, and is hereby authorized for such purposes to administer oaths relating to the matter of such assessment; Provided, Reasonable notice of the time and place of taking such evidence shall be served upon the person making such statement, or on some officer or agent of any

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Demand and

notice.

Failure to furnish statement.

Reasonable

time.

Lands obtained by treaty, &e,

kind of the corporation or company or upon the owners of said railroad.

SEC. 6. The demand and notice mentioned in the preceding section, and elsewhere in this act, may be made by personal service on any of the officers, agents, or other persons specified in said section, or by depositing in the post office such written demand or notice, properly enclosed in a letter, postage prepaid, and duly directed to such corporation, . company or association of persons at the place of the principal office, or at any place of business of such railroad company, or at any place where the owners of such road may be engaged in business, and the word "railroad" and "road" when applied to railroads in this act, shall be held to include, in addition to the track of said railroad, the land owned by the right of way of such railroad, and all improvements, of any kind, of said corporation, company or owners thereon, and all personal property owned and used therewith.

SEC. 7. If any corporation, company or persons owning such railroad, or officers or agents thereof, shall neglect or refuse to furnish a statement as heretofore required in this act, after having had either personal or written notice as specified in section five, the county assessor may proceed to make such assessment in the most available manner, and if any person upon whom such demand is made neglects or refuses to furnish such statement as required, he shall be subject to the penalty provided by this act for like cases.

SEC. 8. In all cases where service of demand or notice required by this act is made by letter, as heretofore specified, reasonable time shall be deemed to be double the length of time required for the usual transmission of letters by the United States mail from the place where the letter is deposited to the place where it is directed, and five days additional.

SEC. 9. All land or lands that may have been, or that shall hereafter be acquired by any person, company, or corporation, by reason or as a result, or condition of any treaty, grant or subsidy, whereby full and complete title and control to such land or lands, shall have been obtained and

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