Miscellaneous Purposes. Sec. 7. For miscellaneous purposes there is hereby appropriated the following sums for the following specified purposes, to-wit: For per diem and mileage of the members of the Second State Legislature and for expenses thereof... For printing tax rolls, schedules and books of account for county officials, as now provided by law.. $25,000.00 1,700.00 For the payment of U. S. Land Office fees incident to the selection of state lands.. 5,000.00 For printing and miscellaneous expenses of the State 200.00 For the purpose of printing Vol. 18 of the New Mexico 900.00 [For Sheriffs for Transporting Prisoners to Penitentiary.] For expenses of sheriffs of the various counties in conveying prisoners to the State Penitentiary.. 250.00 1,500.00 7,000.00 The sheriffs of the various counties shall be entitled to actual expenses incurred by themselves in conveying prisoners to the penitentiary, and also to the actual expenses incurred by them for such necessary guards as are authorized by law to be employed to assist in guarding such prisoners, and also to the actual expenses incurred in conveying such prisoners. Before conveying prisoners to the penitentiary, each sheriff shall secure from the District Judge of the county in which he has been elected, a certificate specifying the number of guards which are necessary for the safe conveyance of such prisoners, and shall render under oath itemized accounts covering the expenses hereby authorized. State Auditor to Make Levy for Funds. Sec. 8. The State Auditor is hereby directed to levy a tax upon all taxable property of the State of New Mexico, for the second and third fiscal years, to produce the amounts by this act provided for, and to meet the interest on the bonded indebtedness of the State and the Sinking Fund requirements thereof, except as he is by this act otherwise directed to provide for the appropriations made herein. Vouchers for Expenditures From Contingent Funds. Sec. 9. The monies expended out of the Contingent or Traveling Expense Fund appropriated for the use of State officials, shall be paid only upon receipted vouchers showing the items for which such monies were expended, said vouchers to be verified by affidavit and filed in the office of the State Auditor. PROVIDED, no money shall be used or diverted from any State fund, or other contingent or miscellaneous expense fund of any State official, for any purpose or purposes other than as specifically authorized by law. Surplus Funds at End of Fiscal Year. Sec. 10. At the end of each fiscal year and after any appropriations and expenditures which may be required to be paid out of any particular fund or funds shall have been paid, all the surplus which may remain in any or either one of the particular funds shall be transferred by the State Auditor and Treasurer to the credit of some fund for the following fiscal years. Receipts of Corporation Commission Paid Into State Salary Fund. Sec. 11. All receipts of the State Corporation Commission including all receipts of the Insurance Department of the State, shall hereafter be covered into the State Salary Fund. Date Act Takes Effect. Sec. 12. This act shall be in full force and effect from and after its passage and approval. Approved: This 18th day of March A. D., 1913. Except as to the items disapproved in memorandum hereto attached. WILLIAM C. McDONALD, Governor of the State of New Mexico. Disapproved Items on Appropriation Bill. Senate Bill Number 201, Providing Funds and Making Appropriations for the Second and Third Fiscal Years, etc., approved, except as to the following items, which are hereby disapproved, all of which are included in appropriations provided for the Second and Third Fiscal Years of the State of New Mexico: SECOND FISCAL YEAR. Sec. 6. State Auditor; salary of Chief Clerk and -Voucher Clerks, to be available on or after March 15th, 1913, $3,000.00; State Treasurer; salary Additional Clerk Hire $900.00, to be available on and after March 15, 1913, at the rate of $75.00 per month during the remainder of the fiscal year; Clerk of Supreme Court; salary Clerk of Supreme Court, $3,600.00; Corporation Commission; salary of Insurance Department Clerk, $1,800.00, salary of Record Clerk $1,200.00 and salary of Stenographer, $900.00. Sec. 9. Salary of Superintendent of Insurance up to March 15, 1913, $700.00. THIRD FISCAL YEAR. Sec. 6. State Auditor; salary of Chief Clerk and Voucher Clerks, $3,000.00; State Treasurer; salary additional Clerk Hire, $900.00; Clerk of Supreme Court; salary of Clerk of Supreme Court, $3,600.00; Corporation Commission; salary Insurance Department Clerk, $1,800.00 salary of Record Clerk, $1,200.00 and salary of Stenographer, $900.00. WILLIAM C. McDONALD, Governor. CHAPTER 84. AN ACT TO PROVIDE FOR THE ASSESSMENT OF PROPERTY FOR PURPOSES OF TAXATION AND FOR THE LEVY AND COLLECTION OF TAXES, AND TO REPEAL CHAPTER 22 OF THE SESSION LAWS OF THE 33RD LEGISLATIVE ASSEMBLY, AND CHAPTER 134 OF THE 36TH LEGISLATIVE ASSEMBLY. H. Sub. H. B. No. 344; Approved March 18, 1913. Be It Enacted by the Legislature of the State of New Mexico: Section 1. Chapter 22 of the 33rd Legislative Assembly and Chapter 134 of the 36th Legislative Assembly are hereby repealed. Returns of Property-Valuation, How Fixed; Rate of Assessment. Sec. 2. Every inhabitant of the State, of full age and sound mind, shall, in each year, make a list, in such form as may be prescribed by the State Board of Equalization, of all property subject to taxation of which he is the owner or has the control or management, but in no case is he to fix the value of such property, or any portion thereof, except as in this section hereinafter provided; but it shall be the duty of the county assessor to fix the valuation for purposes of taxation of all property contained in such list, or of which they may obtain knowledge in any other way, at one-third of the actual cash value thereof in accordance with the standards of valuation of the different classes of property as fixed by the county commissioners. Such list shall be made of all such property as it exists on the first day in January of each year, and it shall show all property belonging to, claimed by, or in the possession or under the control or management of, the person making the list or of any firm of which he is a member, or of any corporation of which he is an officer, together with a statement of the county in which the property is situated or in which it is liable to taxation, and a description of all real estate, such as would be sufficient in a deed to identify it so that title thereto would pass, and a detailed statement of all personal property, including the average value of merchandise for the year ending January 1st, which detailed statement shall be in the form prescribed by said State Board of Equalization. List Verified by Affidavit-Form. Sec. 3. Such list must be verified by the affidavit of the persons making the same, which shall be substantially as follows: do solemnly swear (or affirm) that to the best of my knowledge and belief the foregoing list contains a full and correct statement of all property subject to taxation in said county of in the State of New Mexico, which I, or any firm of which I am a member, or any company or corporation of which I am an officer, own, possess or control, and which is not already listed for purposes of assessment; that I have not, nor has any firm of which I am a member, or any company or corporation of which I am an officer, removed or caused to be removed from said county any personal property for the purpose of avoiding taxation and that the average value of merchandise for the year ending January first, 19, is therein correctly set forth. Lists Returned to Assessor; Time Limit. Sec. 4. All such lists must be made and returned to the county assessor, at any time after the first day of January and not later than the last business day in the month of February of each year, and a failure on the part of any person to make and return such list within the time aforesaid shall subject him to the penalty hereinafter provided for such failure. Exemption for Head of a Family. Sec. 5. There shall be exempted from taxation, property of each head of a family to the amount of two hundred dollars, providing that the person claiming such exemption shall in addition to what is required by the preceding section also make oath that he is such head of a family, and has not claimed, and will not claim, such exemption in any other county for the current year. This exemption shall be construed as extending to property, title to which is held by the wife, as well as to property title to which is held by the husband, but not so as to give two exemptions to one family. All Property Subject to Taxation; U. S. Lands Excepted. Sec. 6. All property, real and personal, in the State shall be subject to taxation, except as in the Constitution and existing laws otherwise provided; but lands entered or purchased under any Act of Congress shall not be subject to taxation until patent therefor has been issued, except in cases where the issuance of patent has been delayed by the neglect or default of the entryman or purchaser, or of his assigns. Property Listed, Assessed and Taxed Where Situated. Sec. 7. All property, both real and personal, shall be listed, assessed and taxed in the county where it is situate, on the first day of January of the current year. Each person making a list of his property, as hereinbefore provided, shall include all money, notes and credits, together with such information as he may be able to give to assist the assessor in fixing the value of such notes and credits, and he may also furnish with such list a statement of the amount of all bona fide debts owing by him, and the amount of such bona fide indebtedness shall be deducted from the total valuation of his money, notes and credits, but no acknowledgment of indebtedness not founded on actual consideration shall be considered such a debt. Agents Must List Personal Property. Sec. 8. Any person acting as the agent of another, and having as such agent in his possession, or under his control, any personal property belonging to such other person, must list the same as hereinbefore required. Assessment When Owner Unknown; Community Ditch Officers Furnish List of Land; Assessor Administer Oath, Examine Persons. Sec. 9. When the name of the owner of real estate cannot be ascertained by the assessor, the assessor shall list such real estate as property of unknown owners, describing such property as provided for in section two hereof, and the assessor shall in all such cases obtain such information from actual personal inspection of said property. The officers of community acequias whose duties in |