or kind, belonging or inuring to the city, but no sales of property shall be made until after it shall have been appraised by three appraisers, residents and taxpayers of the city, at the actual market value, nor shall it be sold for less than seventyfive per cent of such appraised value; provided, that no park or property acquired for park purposes shall be sold or in any manner disposed of. Thirty-eighth-Any property, real or personal, necessary or required for the public use of the city may be condemned and appropriated in the manner now prescribed by law and all rights of eminent domain may be exercised by the city in relation thereto. railroad exempt from Thirty-ninth-Nothing herein contained shall be construed Tract for as authorizing or permitting the opening or extension of any purposes street across or upon the lands within the boundaries of said opening for city of Sparks occupied for railroad purposes by the Central streets, etc. Pacific railway company, or the Southern Pacific company, their successors or assigns, said lands being particularly described as follows, to wit: Commencing at a point which is the section-corner common to sections Nos. 4, 5, 8, and 9, township 19 north, range 20 east, Mount Diablo base and meridian, and running thence westerly along the north boundary line of said section No. 8, a distance of two hundred and forty-three (243) feet, more or less, to the northeastern corner of the townsite of Sparks, as shown on the townsite map recorded in the office of the county recorder of Washoe County on April 25, 1904, at request of the Southern Pacific company; running thence from said corner southerly at right angles along the eastern boundary line of said townsite of Sparks a distance of four hundred and twenty (420) feet to the southeast corner of said townsite of Sparks; thence at right angles westerly along the south boundary line of the said townsite of Sparks parallel with and distant four hundred and twenty (420) feet from the north boundary line of said section No. 8, a distance of twenty-three hundred and sixty-three (2,363) feet, more or less, to a point in the west boundary of the northeast quarter of said section No. 8, said point being also the southwest corner of the said townsite of Sparks; thence south along said west boundary of the northeast quarter of said section 8, a distance of three hundred and forty-five (345) feet, more or less, to a point distant sixty-five feet at right angles northerly from the center line of the reconstructed line of the Central Pacific railway as located and constructed; thence westerly to the right with an angle of 82 degrees and 24 minutes and parallel with and distant sixty-five feet at right angles northerly from said center line, a distance of one thousand and twenty-five (1,025) feet, more or less, to a point on the east line of Elm street; thence at right angles southerly along the said easterly line of Elm street and crossing the said center line of the reconstructed Central Pacific railway at or near engineer survey station No. purposes opening for Tract for 66 plus 80, a distance of three hundred and five (305) feet to railroad a point; thence at right angles easterly two hundred (200) feet exempt from to a point; thence at right angles southerly one hundred and streets, etc. sixty (160) feet to a point which is distant four hundred (400) feet at right angles southerly from the center line of the said reconstructed Central Pacific railway; thence at right angles easterly parallel with and distant four hundred (400) feet at right angles southerly from said center line, a distance of eight hundred and eighty-eight (888) feet, more or less, to a point in the said west boundary of the southeast quarter of said section 8; thence southerly along said quarter-section line a distance of eighty-five (85) feet, more or less, to the southwest corner of the north one-half of the northeast quarter of said section 8; thence east along the south boundary of the said north one-half of the northeast quarter of section 8 and the south boundary of the north half of the northwest quarter of section 9 of said township and range, a distance of three thousand four hundred and sixty-five (3,465) feet, more or less, to a point distant fifty (50) feet, southerly at right angles from the said center line of the reconstructed Central Pacific railroad; thence southeasterly parallel with said center line and distant at right angles fifty (50) feet therefrom, a distance of eighteen hundred and twenty-five (1,825) feet, more or less, to a point on the east boundary line of northwest quarter of said section 9; thence north along said quarter-section line and crossing the said center line at engineer survey station No. 130 plus 33.15, a distance of one thousand and sixty-two (1,062) feet, more or less, to a point; thence at right angles westerly a distance of three hundred and fifty (350) feet to a point; thence northerly and parallel with the east line of said northwest quarter of section 9, four hundred and ninety-five (495) feet to a point in the north line of said section 9, township 19 north, range 20 east, M. D. M.; thence west along said north line of said section 9, a distance of twenty-three hundred and eleven (2,311) feet to the point of beginning, said parcel of land being all in said sections 8 and 9, township 19 north, range 20 east, Mount Diablo base and meridian. CHAP. 271-An Act defining and classifying transient live stock and providing for the assessment, collection, and distribution of taxes on the same, providing penalties for violation of its provisions, and repealing all acts and parts of acts in conflict herewith. [Approved March 26, 1915] The People of the State of Nevada, represented in Senate and Transient Live Stock-How Determined. SECTION 1. For the purpose of taxation, as hereinafter provided, transient stock shall be deemed to be: live stock 1. All stock brought into the state by any person or persons, Transient other than bona fide residents thereof, for the purpose of being defined grazed or fed; and 2. All stock owned by residents of the state and driven or removed from one county to another for the purpose of being grazed or fed. Certificate Required To Be Filed Upon Bringing of Live Stock into Any County. required to live stock county SEC. 2. It shall be the duty of every person or persons Certificate within ten days after bringing transient live stock into any be filed upon county of the state for the purpose of being grazed or fed for any bringing of length of time, to set out in a certificate signed by such person into any or persons, or their agents, the number of live stock with the marks and brands on the same, and immediately file said certificate with the county clerk of the county in which said live stock shall be first brought, which certificate shall be substantially in the following form: county clerk receiving SEC. 3. It shall be the duty of the county clerk, upon said Duty of certificate being filed, to keep an index of the same in his upon office, and if the assessment rolls are in his possession or in certificate the possession of the county treasurer, he shall, as clerk of the county, enter an abstract of such certificate upon the assessment roll for the current year; otherwise he shall deliver to the county assessor a certified copy of such certificate, and the county assessor shall enter an abstract of such certificate upon the assessment roll for the year. Bond or Cash Deposit Required. SEC. 4. Every person or persons, bringing transient live Bond or cash deposit required stock into any county of the state, for the purpose of being grazed or fed for any length of time, shall be required by the assessor of the county where certificate is filed, as provided in the two preceding sections, to also file a good and sufficient bond (which bond must be approved by the assessor) in double the sum the taxes would amount to on such live stock figured at the rate and average valuation within the county effective during the last preceding regular taxing year; provided, such person or persons may deposit with the assessor, taking his receipt therefor, cash in like amount in lieu of bond herein provided for. Such bond or cash shall immediately be deposited by the assessor with the county treasurer, who shall give his receipt therefor. If a bond be given, such bond shall remain in full force and effect for a period of eighteen months from date thereof as a guarantee that the provisions of sections 5 and 6 of this act shall be fully complied with; thereafter such bond shall automatically become null and void without action or surrender, unless a suit at law has been instituted to enforce the provisions of said sections 5 and 6 of this act; in which event such bond shall remain in full force and effect until a final adjudication of the suit at law by a court of competent jurisdiction, and the issue of an order from said court. Said order may be for the release of the bond or the holding it liable for taxes and costs in full or in part. If a cash deposit be made, such cash shall be retained intact by the county treasurer in a separate fund, and unapportioned until such time as the taxes for that current year shall become due, when the treasurer shall apply such portion of the cash deposit to the payment thereof as may be required, and retain the balance intact in a separate fund and unapportioned for a period of eighteen months from the date upon which original deposit was made as a guarantee that the provisions of sections 5 and 6 of this act shall be fully complied with. At the expiration of such period of eighteen months, in the event no suit at law has been instituted to enforce the provisions of sections 5 and 6 of this act, the amount remaining in the cash deposit fund shall be returned by the treasurer on the personal demand of the person or persons originally making the deposit. If suit at law has been instituted to enforce the provisions of said sections 5 and 6 of this act, the amount remaining in the cash deposit unapportioned shall be retained by the treasurer until the final adjudication of the suit at law by a court of competent jurisdiction and the issue of an order of said court. Said order may be for the release in whole or in part of the amount remaining in the cash deposit unapportioned, or the holding it liable for taxes and costs in full or in part. Liability When Removed to Another County. SEC. 5. The person or persons bringing transient live stock into any county of this state to which this act is applicable when county shall pay the taxes for the full calendar year on such live stock Liability in the county where certificate is filed in accordance with sec- removed to tion 2 of this act; provided, if after the filing of such certifi- another cate all or any part of the live stock covered thereby is removed to another county or other counties for any of the remaining portion of the calendar year, where the tax rate or tax rates are higher than in the county where certificate is filed, then, in such event, the bond or excess cash deposit required by the preceding section shall become liable for the amount of extra tax which would accrue by reason of such higher rate or rates, computed on the length of time the live stock shall have remained in such county or counties; provided, such extra tax shall become due and payable between the first and fifteenth day of January of the next succeeding calendar year; provided further, that if live stock coming under the provisions of this act is removed to any county or counties where the tax rates are lower than the rates in the county where original certificate is filed, then, in that event, no refund shall be allowed by reason of such lower rates. Idem-Procedure. when SEC. 6. In the event of removal from the county where origi- Procedure nal certificate is filed to a county or counties where higher tax removal rates obtain in accordance with the provisions of the preceding is made section, it shall be the duty of the assessor or assessors of such county or counties to make demand upon the person or persons owning or having charge of such live stock, between the first and fifteenth day of January of the next succeeding calendar year, for the amount of such extra tax, if such person or persons are then known and reasonably accessible. Immediate payment of such extra tax shall release the bond filed or cash deposit made, in accordance with the provisions of section 4 of this act, to the amount of such payment; provided, that if for any reason the assessor is unable to collect such extra tax between the first and fifteenth day of January, or if the person or persons owning or having in charge such live stock are not reasonably accessible, he shall immediately after the fifteenth day of January certify all the facts in detail to the district attorney. The district attorney shall within ten days thereafter institute legal proceedings against the person or persons owning or having in charge such live stock on whose behalf bond was filed or deposit made, as provided in section 4 of this act, making a party thereto the treasurer of the county where bond was filed or deposit made, and the bondsmen (if any). For the purpose of any such proceeding the treasurer of the county where bond was filed or deposit made shall be considered the agent of the owner, and service upon such treasurer shall be equivalent to service upon the owner. Such bond or deposit shall be liable for the proper amount of extra tax and all costs of action, and no part thereof shall be released without an order of court. |