Penalty for having in possession scabby sheep. False charges, how punished. Duties State Duties of any of its provisions shall be fined in a sum not less than one hundred nor more than two hundred and fifty dollars. SEC. 13. Any person, company or corporation who shall own or have in his or their possession any sheep or band or herd of sheep affected with any contagious or infectious disease, knowing such sheep to be so affected, or after having received notice that said sheep are so affected, who shall permit such sheep to run at large, or who shall keep such sheep where other sheep not affected with such disease shall be exposed to such contagious or infectious disease, or who shall sell, trade or give away such sheep, without first informing the party to whom the sheep are sold, traded or given that such sheep are diseased, shall be guilty of a misdemeanor, and upon conviction thereof shall be fined in a sum not less than two hundred dollars nor more than five hundred dollars. SEC. 14. If any person or persons shall make complaint against another person, company or corporation for violation of any of the provisions of this Act, and said information shall prove false, the person so informing shall pay all costs, damages, expenses and disbursements incurred by reason of such complaint. SEC. 15. The State Printer is hereby authorized and directed to print five hundred copies of this Act, in addition to the usual number printed, for the use of county officers as required by law, and the Secretary of State is hereby directed to disSecretary of tribute the same to the several County Assessors of this State as he may deem proper. The said additional copies herein provided for shall be furnished to owners of sheep on application, free of charge. State. SEC. 16. This Act shall take effect on and after the first Monday in April, eighteen hundred and ninety-three. Extending session of Legislature. CHAP. XLV.—An Act amending an Act entitled “An Act limiting the duration of sessions of the Legislature of the State of Nevada," approved February 19, 1891. [Approved February 24, 1893.] The People of the Stale of Nevada, represented in Senate and SECTION 1. Section 1 of said above entitled Act is hereby amended so as to read as follows: Section one. No regular session of the Legislature of the State of Nevada shall exceed fifty days. CHAP. XLVI.—An Act to amend section two hundred and twentysix of an Act entitled "An Act to regulate proceedings in criminal cases in the courts of justice in the Territory of Nevada," approved November 26, 1861. [Approved February 23, 1893.] The People of the State of Nevada, represented in Senate and SECTION 1. That section 226 be amended to read as follows: Section two hundred and twenty-six. An indictment cannot Grand Jury. be found without the concurrence of at least eight grand jurors. When so found it shall be endorsed: "a true bill," and the endorsement shall be signed by the foreman of the grand jury. CHAP. XLVII.-An Act to repeal an Act entitled an Act supplementary to an Act entitled “An Act to provide revenue for the support of the government of the State of Nevada, approved March 9, 1865, and the Acts amendatory thereof and supplementary thereto," approved March 17, 1891. [Approved February 25, 1893.] The People of the State of Nevada, represented in Senate and Assembly, do enact as follows: tion law SECTION 1. An Act entitled an Act supplementary to an Act Equalizaentitled "An Act to provide revenue for the support of the gov- repealed. ernment of the State of Nevada, approved March 9, 1865, and the Acts amendatory thereof and supplementary thereto, approved March 17, 1891," is hereby repealed. CHAP. XLVIII.—An Act to amend an Act entitled "An Act to provide revenue for the support of the government of the State of Nevada, and to repeal certain Acts relating thereto," approved March 23, 1891, and to repeal section 22, section 25, section 28 and section 29 of said Act. [Approved February 25, 1893.] The People of the State of Nevada, represented in Senate and SECTION 1. Section 1 of said Act is hereby amended so as to read as follows: Section one. For the fiscal year commencing January first, eighteen hundred and ninety three, and annually thereafter, Rate of purposes. an ad valorem tax of ninety cents on each one hundred dollars taxation for of taxable property is hereby levied and directed to be collected for State purposes, upon all taxable property in this State, including net proceeds of mines and mining claims, except such property as is by law exempt from taxation. Of the tax hereby levied sixty-five cents shall go into the General Fund of the State, seven cents shall go into the Territorial Interest Fund, nine and one-half cents shall go into the State Interest and Sinking Fund, three and one-half cents shall go into the Indigent Insane Asylum Interest and Sinking Fund, and five cents shall go into the General School Fund of the State. Duties Penalties or refusal SEC. 2. Section 8 of said Act is hereby amended so as to read as follows: Section eight. Between the date of the levy of taxes and the first Monday of September in each year, the County Assessor, except when otherwise required by special enactment, shall ascertain, by diligent inquiry and examination, all property in his county, real or personal, subject to taxation, and also the names of all persons, corporations, associations, companies, or firms, owning the same; and he shall then determine the true cash value of all such property, and he shall then list and assess the same to the person, firm, corporation, association, or company, owing [owning] it. For the purpose of enabling the Assessor to make such assessments, he shall demand from each person and firm, and from the President, Cashier, Treasurer, or Managing Agent of each corporation, association, or company, including all banking institutions, associations, or firms within his county, a statement under oath or affirmation of all the real estate or personal property within the county, owned or claimed by such persons, firm, corporation, association, or company. If any person, officer, or agent for neglect shall neglect, or refuse, on demand of the Assessor or his deputy to give, under oath or affirmation, the statement required by this section, or shall give a false name, or shall refuse to give his or her name, or shall refuse to swear or affirm, he or she shall be guilty of a misdemeanor, and shall be arrested upon complaint of the Assessor or his deputy, and upon conviction before a Justice of the Peace of the county, he or she shall be punished by a fine of not less than ten dollars nor more than five hundred dollars, or by imprisonment in the county jail for a term not less than ten days nor more than three months, or by both such fine and imprisonment, at the discretion of the Court. If the owners of any property not listed by another person shall be absent or unknown, or fail to make the statement under oath or affirmation, as herein provided, within five days after demand is made therefor, the Assessor shall make an estimate of the value of such property and assess the same accordingly. If the name of such absent owner is known to the Assessor the property shall be assessed in his or her name; if unknown to the Assessor the property shall be assessed to unknown owners. It is hereby made the duty of the Assessor, at the end of each month to report to the to make statement. Unknown owners, how rated. District or Prosecuting Attorney of the county the names of all persons neglecting or refusing to give the statement as required by this section of this Act, and it is hereby made the duty of such District or Prosecuting Attorney to prosecute all persons so offending. SEC. 3. Section 16 of said Act is hereby amended so as to read as follows: Duties of Section sixteen. It shall be the duty of the Assessor in each of the respective counties of the State on or before the second Monday in September in each year to prepare a printed list of all the taxpayers in the county and the total valuation of property on which they severally pay taxes. A copy of said list shall be by the said Assessor delivered in person or mailed to each and every taxpayer in the county; provided, that the cost of printing the aforesaid list shall not exceed twenty cents for each name for as many copies as there are names on the list. The several Boards of County Commissioners in the State Duties of are authorized and empowered to allow the bill contracted by missioners. County Comthe Assessor under this section, and the several County Auditors are authorized to draw their warrants in payment for the same. SEC. 4. Section 17 of said Act is hereby amended so as to read as follows: Section seventeen. It shall be the duty of the Assessor to Duties of prepare a tax list, or assessment roll, indexed or alphabetically Assessor. arranged, in the book or books furnished by the Board of County Commissioners for that purpose, in which book or books shall be listed all the real estate, improvements on real estate, including improvements on public lands and other personal property within the limits of the county, and in said book or books there shall be set down in separate columns: First-The names of the taxable inhabitants, firms, incorporated companies, or associations, in alphabetical order, if known; if unknown, the property shall be assessed to unknown owners, and if any person shall refuse to make a statement of his property, under oath, as required by this Act, that fact shall be noted under his name. and listed. Second-All real estate, including the ownership or claims Property to, or possession of, or right of possession to any land and described improvements, taxable to each inhabitant, firm, incorporated company, or association, described by metes and bounds, or by common designation or name, if situated within the limits of any city or incorporated town, described by lots or fraction of lots; if without said limits, giving the number of acres, as near as can be conveniently ascertained, and the location and township where situated; all improvements on public lands, describing as nearly as possible the location of said improvements; provided, that when two or more parties claim, by description, the same land, it shall be assessed to each party making such claim or giving such description, according to the estimated value of the claims of each. Third-The cash value of real estate, including the possessory claim to lands and the improvements thereon. Property described and listed. Fourth--The cash value of all improvements on real estate, including possessory claims, where the same is assessed to a person other than the owner of said real estate. Fifth-The cash value of all personal property except improvements on real estate or on public lands, taxable to each and exclusive of money and solvent debts. Sixth-Amount of money and solvent debts. Seventh-The total value of all property taxable to each. And no further description of personal property than that required by the foregoing provisions of this section shall be needed or requisite to render the assessment binding and effective. The form of the assessment roll shall be substantially as follows: Duties of Value of real estate or possessory claim and Value of improvements or real estate or Value of personal property Amount of money and solvent debts. Total value... State proportion. County proportion. Special tax (naming it) Poll tax Total tax. To whom paid. SEC. 5. Section 19 of said Act is hereby amended so as to read as follows: Section nineteen. On or before the second Monday of September in each year the Assessor shall complete his tax list or assessment roll, and he or his deputy, as the case may be, shall take and subscribe to an affidavit written therein to the effect that he has made diligent inquiry and examination to ascertain all the property within the county subject to taxation, and that he has assessed it on the assessment roll equally and uniformly, according to the best of his judgment, information and belief, at its full cash value; but the failure to take or subscribe to such affidavit shall not in any manner effect [affect] the validity of any assessment contained in said assessment roll. |