CHAPTER 159. [S. B. 86.] REGARDING TAX SALES. AN ACT to Amend Section 104 of Chapter 14 of the Session Laws of 1891. Be it Enacted by the Legislature of the State of South Dakota: $ 1. AMENDMENT NOTICE OF SALE FOR TAXES.] That Section 104 of Chapter 14 of the Session Laws of 1891, be and the same is hereby amended by inserting after the words "and said notice must contain a list of the lands to be sold, and the amount of taxes, both real and personal, due" when they occur in said section, the words, "Provided, That when any real property not exceeding ten dollars in assessed value, shall have been advertised in a newspaper for two successive years under the provisions of this section and not sold, the treasurer shall give notice for the sale of said property by posting a written notice in the manner provided when there is no newspaper published in the county, and the same shall not be advertised in a newspaper. $2. REPEAL. That all acts and parts of acts in conflict with the provisions of this act are hereby repealed. § 3. EMERGENCY.] An emergency is hereby declared to exist and therefore this act shall take effect and be in force from and after its passage and approval. Approved February 27, 1893. CHAPTER 160. RELATING TO THE COLLECTION OF TAXES. AN ACT to Amend Section 1643 of the Compiled Laws of the State of South Dakota, Being the Original Section 79, Chapter 28, Political Code, Relating to the Collection of Taxes. Be it Enacted by the Legislature of the State of South Dakota: §1. AMENDMENT JUDGMENT FOR TAXES DUE-EXECU TION TO ISSUE.] That Section 1643 of the Compiled Laws of the State of South Dakota, being the original Section 79, Chapter 28, political code, be and the same is hereby amended so as to read as follows: Section 1643. Whenever any action or R proceeding shall be commenced and maintained before any court to prevent or restrain the collection of any tax or part thereof, or any particular act of any officer in the collection thereof, or to recover any such tax before paid. or to recover the possession or title of any property, real or personal sold for taxes, or to invalidate or cancel any deed or grant thereof for taxes, or to restrain, prevent, recover or delay any payment of taxes, the true and just amount of taxes due upon such property or by such person must be ascertained and judgment, must be rendered and given therefor against the taxpayer, and the court may, if in its opinion the assessment or any subsequent proceeding has been rendered void or voidable by the omission or commission of any act required or prohibited, order a reassessment of such property to be made by the proper officer, acting at the time of making of such order and the taking by the proper officers then acting of all such steps subsequent to assessment as shall be necessary to amend such assessment and levy, to the end that the whole matter may be adjudicated in the one action or proceeding and the proper proportion or ratio of tax be paid by the property owner. The costs in such an action or proceeding to be assessed and paid as the court may direct. If the time of the decision by the court be after the date when taxes by general law become delinquent, execution or proper process must issue forthwith for the collection of the same. § 2. REPEAL.] All acts and parts of acts in conflict with this act are hereby repealed. § 3. EMERGENCY.] An emergency is hereby declared to exist and this act shall take effect and be in force from and after its passage and approval. Approved February 16, 1893. CHAPTER 161. VOID TAX SALES. AN ACT Relating to Void Tax Sales. Be it Enacted by the Legislature of the State of South Dakota: § 1. COUNTY TREASURER MAY REFUND TAXES WHEN.] Whenever real property not liable for taxation shall have been sold for taxes, and the certificate thereof is void, the county treasurer of the county where such sale was made shall refund to the holder and owner of such certificate the amount paid to the county for the same. § 2. REPEAL.] All acts and parts of acts in conflict with this act are hereby repealed. Approved February 6, 1893. CHAPTER 162. [H. B. 74.] RELATING TO TAX DEEDS. AN ACT to Amend Section 121 of Chaptər 14 of the Session Laws of 1891, Relating to Tax Deeds. Be it Enacted by the Legislature of the State of South Dakota: § 1. AMENDMENT-MUST PURCHASE ASSIGNMENT.] That Section 121 of Chapter 14 of the Session Laws of 1891 be amended by adding thereto the following proviso: Provided, That the person demanding said tax deed shall purchase the assignment of all prior tax certificates held by the county on said land before the county treasurer shall issue the tax deed. § 2. REPEAL.] All acts and parts of acts in conflict with the provisions of this act are hereby repealed. Approved February 28, 1893. CHAPTER 163. PROVIDING FOR THE COLLECTION OF TAXES OF TELEGRAPH, EXPRESS, TELEPHONE AND SLEEPING CAR COMPANIES. AN ACT to Provide for the Collection of Taxes on the Property of Telegraph, Express, Telephone and Sleeping Car Companies. Be it Enacted by the Legislature of the State of South Dakota: § 1. PENALTY FOR TAXES PAST DUE.] In case any telegraph, express, telephone and sleeping car companies doing business in this state, shall fail or neglect to pay the tax due from it to the state for a period of thirty days after the same shall have become due, there shall be added to such tax a penalty of 12 per cent per annum. § 2. STATE TREASURER SHALL DISTRAIN PROPERTY TO PAY TAXES.] At any time after the expiration of thirty days from the time any such tax has become due and payable the state treasurer shall distrain sufficient property of the delinquent to pay the same, together with said penalty and the cost of distraint and sale, and shall immediately advertise the sale of the same in at least three newspapers published in the state, stating the time when and place where such property shall be sold, and four weeks notice of the time and place of such sale shall be given. Such sale shall take place at some point in this state, and the proceeds thereof shall be applied to the payment of such tax, penalty and cost. § 3. TAX NOW DUE-HOW COLLECTED.] All taxes now due the state from such companies shall be collected in the manner herein provided. § 4. REPEAL.] All acts and parts of acts in conflict with this act are hereby repealed. Approved March 4, 1893. AN ACT to Prevent the Unlawful Use of Telegraph and Telephone Lines and Instruments, and to Protect them from Injury. Be it Enacted by the Legislature of the State of South Dakota: § 1. UNLAWFUL TO WILFULLY INJURE.] That whoever shall wilfully and maliciously cut, break, tap, or make any connection with, or read, or copy, by the use of telegraph or telephone instruments or otherwise, in any unauthorized manner, any message, either social or business, sporting, commercial or other news reports, from any telegraph or telephone line, wire or cable, so unlawfully cut or tapped in this state; or make unauthorized use of the same, or who shall wilfully and maliciously prevent, obstruct or delay by any means or contrivance whatsoever, the sending, conveyance or delivery in this state, of any authorized communication, sporting, commercial or other news reports, by or through any telegraph or telephone line, cable or wire, under the control of any telegraph or telephone company doing business in this state; or who shall wilfully and maliciously aid, agree with, employ or conspire with, any other person or persons to do any of the aforementioned unlawful acts, shall be deemed guilty of a misdemeanor, and shall be punished by a fine of not less than fifty dollars nor more than five hundred dollars, or by imprisonment in the county jail for a period of not more than one year, or by both fine and imprisonment within the limits hereinbefore specified, at the discretion of the court. Approved March 4, 1893. TOWNSITES. CHAPTER 165. [H. B. 125.] RELATING TO ABANDONED TOWNSITES ON PUBLIC LANDS. AN ACT to Amend Sections 1180, 1181, 1182, 1183, 1184, 1185, 1186 and 1187 of the Compiled Laws of 1887, Regulating the Sale of Abandoned Town Lots in Townsites, Located on Public Lands. Be it Enacted by the Legislature of the State of South Dakota: § 1. DUTY OF COUNTY JUDGE. ] That Section 1180 of the Compiled Laws of Dakota, 1887, be and the same is hereby amended as follows: When any lots or parcels of land, within the limits of any city or town, shall remain unclaimed, after the expiration of the time allowed by this act, for filing of claimant's statements, it shall be the duty of the corporate authority or the judge of the county court, to convey the lots or parcels of land, so remaining unclaimed, by good and sufficient deed. to the board of education or district school board of such city or town or of the school district in which such city or town is situated, to be taken and disposed of by such board of education or district school board, for school purposes, and for the exclusive use and benefit of the occupants of such townsite, under such limitations as are provided by this act. § 2. WHO MAY SELL.] That Section 1181 of the Compiled Laws of Dakota, 1887, be and the same is hereby amend |