Tax to be levied. SEC. 14. The Board of Trustees shall annually, on or before the third Monday in March, levy a tax as herein before provided, upon all real and personal property situated within the city and made assessable by law for State and county purposes, and the City Clerk shall immediately certify the same to the City Assessor. The tax so levied shall be assessed and collected at the same time and in the same manner and by the same officers, exercising the same functions (acting ex officio as city officers) as prescribed and provided in the revenue laws of this State for the collection of State and county taxes; and said city tax so levied shall be assessed and collected with the State and county taxes of each year, and the revenue laws of this State shall in every respect not inconsistent with the provisions of this Act, be deemed applicable, and so held to the levying, assessing, and collecting of the city taxes; provided, Equaliza- that in the matter of equalization of assessments upon property the rights of the city shall be concluded in the manner and to the same extent as is the State and the county by the action of the County or State Board of Equalization; and whenever or wherever practical and expedient, all forms and blanks in the use in levying, assessing, and collecting of State and county revenue, shall, with such alterations or additions as may be necessary, be used in the levying, assessing, and collecting of the revenue of the city. tion. Taxes, etc. collected to the City Account SEC. 15. All taxes or other moneys collected or received for to be paid the city by any officer or other person, under and by virtue of the provisions of this Act, shall be paid by the officer or perTreasurer son collecting or receiving the same to the City Treasurer, who shall keep an account thereof, and give itemized receipts to be kept therefor, in duplicate, one of which shall be by him immediately forwarded to the City Clerk for the more perfect keep. ing of his accounts, and for the information and guidance of the Board of Trustees, and the other shall be given to the officer or person so paying in such money. Salaries. Taxes, how applied. SEC. 16. The Trustees shall receive no compensation for their services. The Board of Trustees shall have power to appoint a clerk, who shall receive for his services a salary not exceeding sixty dollars per annum, to be fixed by the Board of Trustees. The City Treasurer shall receive for his services one per centum on all moneys received by him for or on account of said Silver City, but shall receive nothing for disbursing the same. The County Auditor shall receive, for extending the tax on the assessment roll, not to exceed fifteen cents per folio of one hundred words; provided, that in no case shall the Auditor receive more than twenty-five dollars for such service in any one year. The City Assessor shall be entitled to receive and retain, on account of taxes collected by him on personal property, six per centum on the amount collected, but shall receive no other salary or compensation. SEC. 17. All moneys derived from taxes shall be to the purchase and construction of said water pipes, hydrants, reservoirs, hose, buildings, and apparatus, to the laying of such pipes, to payment for any land that may be condemned for such purposes, to supplying the city with water for such reservoirs and pipes, and keeping the same in good order and repair, contract and debt. and to defray the necessary expenses of said city government, Extent of as herein before mentioned; and the Board of Trustees shall have no power to make any contract for any of the purposes aforesaid, exceeding in amount the sum of five thousand dollars, but said Board of Trustees shall in no event contract any debt or debts against said city exceeding in the aggregate the sum of three thousand dollars. CHAP. LXXXIV.-An Act providing for the removal of county seats and permanent location of the same. [Approved March 2, 1877.] The People of the State of Nevada, represented in Senate and taxpayers SECTION 1. Whenever three fifths of the qualified electors Three of any county of this State, each elector being a taxpayer of fifths of said county, as appears by the last assessment roll, who have to petition taken and subscribed to the oath or affirmation prescribed by law for the registration of electors in this State, shall petition the Board of County Commissioners of such county for the removal or location of the seat of justice of said county, the said County Commissioners shall, within sixty days thereafter, cause an election to be held at the various places of voting in Election said county, the said County Commissioners giving thirty days to be held. notice in some newspaper published in the county, or by posting written or printed notices at the several voting precincts Notice. in the county; such notice shall state the time and place of holding, and for what purpose such election is held; and any election provided for in this Act may be held on the day of any general election in said county. The place receiving a majority of all the votes cast at such election shall be declared the county seat; provided, that if no place receive a majority of all If no the votes cast, there shall be held a second election for said majority, seat of justice, on a day not less than twenty nor more than election thirty days after the vote of the first election is counted and declared by the said Board of County Commissioners, which last day shall be fixed by the Board of County Commissioners, and they shall give notice of the same for at least ten days, in the manner provided for the first election. At said second Ballot election the balloting for the seat of justice shall be confined to the two places having the highest number of votes at the first election. second to be held. restricted canvassed SEC. 2. Within ten days after such election shall be held the Vote Board of County Commissioners shall meet and proceed to canvass the vote, and the place which has received the majority of all the votes cast shall be proclaimed by them the seat of justice for said county. remove SEC. 3. The county officers who are required by law to keep Officers to their offices at the county seat, shall, within twenty days after papers, etc said proclamation, remove all books, records, papers, and furni Penalty. Registry Agent to certify. ture belonging to the county to the place named, and if any officer shall fail to remove within the time prescribed by this section, he or his sureties shall pay to the county the sum of twenty dollars for each and every day of such failure, to be sued for and collected by the Board of County Commissioners. SEC. 4. Every petition for the purpose mentioned in section one of this Act shall be accompanied by the certificate of the registry agent of the district where the persons signing such petition reside, showing that all the persons whose names are signed to said petition are qualified electors of said county, as appears by the registry list of said district, or the affidavits on file in his office of persons not registered at the last general or special election, but who are qualified electors of said county. SEC. 5. The election provided for in this Act shall be conhow con- ducted in all respects as provided for by the general election laws of this State, and any person swearing or affirming falsely in taking an oath provided for in this Act, shall be deemed guilty of perjury, and held subject to all the penalties attached by law to the commission of that crime. Election, ducted. Act repealed. SEC. 6. The Act entitled "An Act providing for the removal of county seats and the permanent location of the same," approved March second, eighteen hundred and sixty-seven, and all Acts in conflict with this Act, are hereby repealed. Peace officers neglecting to enforce the law, guilty of a misdemeanor. Penalty. CHAP. LXXXV.-An Act to provide for the better enforcement of an Act to amend an Act entitled "An Act to prevent the destruction of fish," approved March second, eighteen hundred and seventy-one, approved January twenty-sixth, eighteen hundred and seventy-seven. [Approved March 2, 1877.] The People of the State of Nevada, represented in Senate and SECTION 1. It shall be the duty of all District Attorneys, Sheriffs, Constables, and all peace officers of this State, to enforce the provisions of the above mentioned Acts, and if any of the officers herein named shall willfully neglect or refuse to prosecute any person or persons within their jurisdiction or bailiwick, who may violate the provisions, or either of them, of said Acts, he or they shall be deemed guilty of misdemeanor in office, and upon conviction thereof shall be fined each in any sum not exceeding five hundred dollars. Any citizen may make complaint, under oath, against any officer above mencomplaint tioned, for a violation of his duties as herein specified, before the proper Justice of the Peace within the county where such neglect of duty may occur, and said Justice of the Peace shall proceed upon said complaint in the same manner as is provided by law for the trial of other misdemeanors; and the judgment of any Justice of the Peace imposing a fine upon any officer under the provisions of this Act, shall in no case be a bar to Any citizen may make Shall be no bar to removal. any proper proceedings which may be instituted before any Board of County Commissioners or other body or proper tribunal having jurisdiction thereof, for the removal of such officer from office for such misdemeanor. CHAP. LXXXVI.-An Act to enable the Board of Commissioners for the Care of the Indigent Insane to make certain provisions for the proper care of said insane. [Approved March 2, 1877.] The People of the State of Nevada, represented in Senate and author SECTION 1. The Board of Commissioners for the Care of Contract the Indigent Insane of this State, are hereby authorized and ized. directed to make a contract for the proper care and maintenance of the indigent insane of this State, with the parties at present in charge of insane; provided, that such contract shall Proviso. not be for less than four years, and that the price per patient shall be the same as under the existing contract between the State and the same parties. CHAP. LXXXVII.—An Act to amend an Act in relation to highways, approved March fifteenth, eighteen hundred and seventyfive. [Approved March 2, 1877.] The People of the State of Nevada, represented in Senate and SECTION 1. Section one of said Act shall be so amended as to read as follows: created. Section One. Whenever a majority of the taxpayers of any Road distownship or townships in any county of this State, whose tricts, how names shall appear on the last previous assessment roll, shall petition the Board of County Commissioners of such county to divide such township or townships into a road district, or road districts, it shall be the duty of said County Commissioners to so divide such township or townships, and to create such road district or districts (fixing the boundaries thereof and having the same recorded), and to appoint a Road Supervisor for each Road Sudistrict, to serve until next general election, when said Super- pervisor. visors shall be elected by the people of their district (in the same manner that other township officers are elected) to serve for two years, and until their successors are elected and quali- District to fied. When such road district or districts shall once be created they shall remain the same, and have the rights and be subject organized remain until dis Road Fund, how created tained. be levied. to the duties herein given and imposed, until a majority of the taxpayers of such district shall petition the Board of County Commissioners of the county to disorganize the same, when it shall be the duty of such Board to disorganize said district. SEC. 2. Section eight of said Act shall be so amended as to read as follows: Section Eight. To create a Road Fund for the district [s] hereby authorized to be created, the said County Commissioners are required to set off to said fund the net proceeds of the county's and main proportion of all poll taxes collected from citizens residing in such road districts; also, when they deem it expedient, they may levy a property tax not to exceed one fourth of one per cent. on all the property of the county, annually, to be levied, assessed, and collected as other taxes, and assigned by them to the funds of the several road districts, as they may deem for the best interest of the county; also, when a majority of the Tax may property holders of any road district shall petition to the County Commissioners in favor of an additional special tax for the benefit of such district, said Commissioners shall levy a tax on all property within such district, at a rate not to exceed three dollars upon each one thousand dollars valuation, which tax shall be collected by the Road Supervisors, as hereinafter provided, and paid into the Treasury for the Road Fund of such district; Tax may provided, that any person owing the last named property tax, may pay a part or all of the same by labor on the roads of the district, under the direction of the Supervisor thereof, at the rate of three dollars for each full day's work and implements of labor, four dollars per day for each team of two animals, and one dollar per day for each additional animal. be worked out. Demand to be to pay tax may be seized SEC. 3. Section nine of said Act is amended so as to read as follows: Section Nine. To enforce the collection of the special taxes made, and named in this Act, the Supervisor shall demand of each taxpayer on refusal the amount of road tax due, and upon refusal or neglect to pay property the same within twenty days, he may seize so much of any and every species of personal property whatsoever owned by said person owing and refusing to pay said tax, and shall, after post ing notices in three conspicuous places in such district, giving ten days notice, proceed to sell to the highest bidder so much thereof as will be sufficient to pay said road tax and costs of seizure and sale, which costs shall not exceed four dollars in each case. and sold. Notice. Roads are to be opened petition SEC. 4. Section ten of this Act shall be so amended as to read as follows: Section Ten. At any time when a majority of the resident taxpayers of a road district, according to the last previous upon the assessment roll, shall petition the County Commissioners of of a major. their respective counties for the location, opening for public resident use, establishment, change, or vacation of any public road or taxpayers highway, or road to connect with any highway heretofore ity of the established, any street or alley in any incorporated town in such county, setting forth in such petition the beginning, course, and termination of such road or highway, street or alley, proposed to be located and opened for public use, established, |