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Sworn

statement of how

SEC. 3. The various State officers, to whom appropriations, other than salaries, are made under the provisions of this Act, shall, with appropria- their biennial reports, submit a detailed an[d] itemized statement under been oath, of the manner in which all appropriations to their respective deexpended. partments for rent of office, contingent expenses, or any purpose other

tions have

than the payment of salaries, have been expended; provided, that no officer shall use or appropriate any money for any purpose whatever, unless authorized to do so specifically, by law.

License collector.

Licenses levied. Billiard tables.

Theaters.

CHAP. LXX. An Act to amend Section fifty-eight, of an Act entitled "An Act to provide Revenue for the Support of the Government of the State of Nevada," approved March ninth, one thousand eight hundred and sixty-five.

[Approved March 12, 1867.]

The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:

SECTION 1. Section fifty-eight of "An Act to provide [revenue] for the Support of the Government of the State of Nevada," approved March ninth, A.D. eighteen hundred and sixty-five, is hereby amended, so as to read as follows:

Section Fifty-eight. The Sheriff in the several counties of this State shall be ex officio Collector of Licenses, as provided in this Act. There shall be levied and collected the following licenses: First-From each proprietor, or keeper of a billiard table, not kept for the exclusive use of the owner or his family, for each table, five dollars per quarter year ; for a nine or ten pin, or bowling alley, ten dollars per quarter year; license to be granted for a term of not less than three months. Second-From the manager or lessee of any theater, five dollars per day, if granted for a less term than one month; if granted for one month, fifty dollars shall be paid; if granted for three months, one hundred dollars; if granted for one year, four hundred dollars; and for each exhibition of serenaders, opera or concert singers, the same payment for license as is required for theatrical performances; for each exhibition of circus, caravan, or menagerie, or any collection of animals, for public amusements, twenty dollars for each exhibition; and for each show of any figures, and for each exhibition of wire dancers, or sleight of hand performances or other exhibition or performances for Pawn- hire, not herein enumerated, ten dollars per day. Third-For each pawnbroker, one hundred dollars per quarter year. Fourth-For Intelligence each keeper of an intelligence office, fifteen dollars per quarter year.

brokers.

offices.

CHAP. LXXI.-An Act to legalize the publication of Summons, in Suits for the Collection of Delinquent Taxes in the several Counties of this State.

[Approved March 12, 1867.]

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

SECTION 1. In the several counties of this State where the tax Service of collectors thereof have officially served the summons in suits for the summons legalized. collection of delinquent taxes by posting copies thereof at the courthouse door of the county wherein such suits were commenced, such action of said officer is hereby legalized; provided, if there was at Proviso. the time of such publication a newspaper published in said county, and from any cause whatever the proprietor, manager, or chief clerk of such newspaper refused to publish the same, such facts to be shown by affidavit of the officer serving said summons.

CHAP. LXXII.—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 9th, 1865, and other
Acts amendatory and supplementary thereof.

[Approved March 12, 1867.]

The People of the State of Nevada, represented in Senate and Assembly, do enact as follows :

authorized

SECTION 1. The County Treasurers of the respective counties of Treasurer this State, in their capacity of ex officio Tax Receivers, are hereby to assess authorized and empowered, and it is made their duty, between the third property omitted by Monday in October, and the third Monday in December of each year, assessor,etc. to specially assess all persons and property, for taxation, and collect the taxes so assessed in all cases where the County Assessor has neglected or omitted, from any cause, to make the assessment on any person or property in the county, or where any person or property has, since the closing of the assessment roll, come into the county; provided, Proviso. any person feeling aggrieved by any such assessment may appear before the Board of County Commissioners, and apply to have such assessment equalized, modified or discharged; and the Board of Commissioners shall hold a general or special session, to hear and finally determine the matter.

to be deliv

SEC. 2. As soon [as] any such assessment is made, the ex officio Statement Tax Receiver shall deliver to the County Auditor a statement thereof, ered to Co. containing the name of the person, and a description of the property Auditor. assessed; if any change is made in such assessment by the Board of Equalization, the Clerk thereof shall certify to the County Auditor

Tax Receiver to

collect, etc.

Auditor to such change, and the County Auditor shall charge the ex-officio Tax charge Receiver with the taxes so assessed. Such assessment when made, Receiver. shall be as valid as when made by the County Assessor, and shall be due and payable immediately; subject only to an equalization thereof by the Board of County Commissioners. The ex-officio Tax Receiver shall collect and receive the same immediately after the assessment, unless an equalization is claimed, and if equalized, immediately thereafter; and he is hereby vested with all the powers of the County Assessor, to enforce the payment of all personal property taxes so assessed, and may seize and hold a sufficient amount of property at the expense of the owner thereof (to secure the payment of the taxes so assessed) during the pendency of an application before the Board of County Commissioners to have such assessment equalized, modified or discharged.

Delinquent taxes to be certified to District Attorney.

SEC. 3. If any person shall fail to pay the taxes assessed under the provisions of this Act, for a period of thirty days, the assessments made by the ex-officio Tax Receiver shall be by him certified to the District Attorney of the county, who shall proceed to enforce the collection thereof as in other cases of delinquent taxes.

Mayor and Clerk required to issue warrant.

CHAP. LXXIII.—An Act for the relief of W. M. Gillespie, late
City Clerk of Virginia.

[Approved March 12, 1867.]

The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:

SECTION 1. The Mayor and City Clerk of Virginia, Storey County, Nevada, are hereby required to issue a warrant on the Treasurer of said city, in favor of William M. Gillespie, late City Clerk, for an amount of currency sufficient to make up the difference due him in coin, for salary as City Clerk during the last eight months of the year eighteen hundred and sixty-six; provided, that from the amount of said warrant as calculated on the basis aforesaid, there shall be deducted the sum of one hundred and twenty-five dollars in currency.

Commis

sioners au

CHAP. LXXIV.-An Act to authorize the Board of County Commissioners of Lander County, to audit and allow certain claims.

[Approved March 12, 1867.]

The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:

SECTION 1. The Board of County Commissioners of Lander thorized to County, are hereby authorized and empowered to audit and allow to audit com- F. H. Harman, Justice of the Peace, of Austin Township No. One,

pensation.

and to W. K. Logan, Justice of the Peace, of Austin Township No. Two, a compensation for services rendered as Registry Agents during the year A.D. one thousand eight hundred and sixty-six, as follows: to each, forty cents for each voter registered by him, where no Poll tax receipt was sold by him to the voter registered.

CHAP. LXXV.-An Act in relation to Enrolling Laws, Resolutions, and other Documents.

[Approved March 13, 1867.]

The People of the State of Nevada, represented in Senate and Assembly,

do enact as follows:

SECTION 1. After the passage of this Act, all enrolling required, at Enrolling to be performeach session of the Legislature, of Laws, Resolutions and other docu- ed by Secrements, shall be performed by and under the supervision of the Secretary of State tary of State, who is hereby authorized to employ additional clerical aid sufficient to enable him to have such work performed as fast as required; and the compensation for said work shall not exceed twenty Compensacents per folio of one hundred words, and all compensation due for said work, when properly certified to by the enrolling committee, shall be paid out of the Contingent Fund of each House, upon the order thereof, according to the amount of work done for the same.

tion.

delivered to committees.

SEC. 2. All enrolling performed under the provisions of this Act, Work to be as fast as completed, shall be delivered to the Enrolling Committee of the House to which the work belongs.

SEC. 3. So much of an Act entitled " An Act fixing the number of Repeal. officers and employés of the Senate and Assembly, to define their duties and to establish their pay," approved January 21, 1865, as provides for the election and compensation of an enrolling clerk for the Senate and Assembly, and for extra pay for enrolling, is hereby repealed.

66

CHAP. LXXVI.—An Act to amend an Act entitled “ An Act defining the duties of State Treasurer," approved February second, one thousand eight hundred and sixty-six.

[Approved March 13, 1867.]

The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:

SECTION 1. Section one of said Act is hereby amended, so as to read as follows:

keep office

Section One. The Treasurer shall keep his office at the seat of gov- Treasurer to ernment, and not absent himself from the State for more than ninety at seat of days at any one time, without leave of absence from the Legislature. Govern

ment.

Decisions

to be pub

lished at

end of each

year.

Clerk of Supreme Court to prepare

tion, etc.

CHAP. LXXVII.—An Act to provide for the publication of the
Decisions of the Supreme Court of the State of Nevada.

[Approved March 13, 1867.]

The People of the State of Nevada, represented in Senate and Assembly, do enact as follows:

SECTION 1. The Decisions of the Supreme Court of the State of Nevada shall be published at the end of each year, in one good octavo volume, substantially bound, and of convenient size; which shall contain all the cases decided during the year; provided, said decisions may be published in two volumes when one volume would not be of convenient size.

SEC. 2. It shall be the duty of the Clerk of the Supreme Court to prepare such decisions for publication, by giving the title of each for publica- cause, a syllabus of the points decided, a brief statement of the facts bearing on the points decided, (when the same are not sufficiently stated in the opinion) the names of the counsel, and a reference to such authorities as are cited, and have a special bearing on the case; and it shall also be the duty of said Clerk to make an index of each case as decided.

Index.

Clerk of
Supreme
Court

Commis

sioner to

SEC. 3. The Clerk of the Supreme Court is hereby appointed Commissioner to contract with some competent publisher for printing appointed and publishing each year's reports thus prepared by him. He shall contract with the publishers to prepare a general index at the end of contract for each volume, and also a table of cases to be prefixed to each volume, publishing, and furnishing the State of Nevada with five hundred copies of each volume published; which five hundred copies shall be delivered to the Secretary of State at the capital.

etc.

be made on the most reasonable terms.

Contract to SEC. 4. In contracting for the publication of said reports, the Commissioner shall contract with the publisher or publishers who will agree to perform the labor and furnish the books and printed matter required, on the most reasonable terms to the State of Nevada; provided, no contract shall be made with any publisher except those whose character for ability and promptitude will give a reasonable assurance that the work will be faithfully performed, and who will give security for the faithful performance of the contract.

Arrange

mentsabout minor details.

Compensation of Clerk.

Title of
Volume.

SEC. 5. Said Commissioner is fully authorized to make all needful arrangements about proof sheets and other minor details in carrying this Act into effect.

SEC. 6. The Clerk of the Supreme Court is hereby authorized and required to copy, at an expense not exceeding fifteen cents per folio, any opinion, syllabus, statement of cases, and other matters that may be required to be copied in the performance of the duties herein. provided for, in connection with the rendering of such opinions and preparing them to be reported and published; and he shall also receive the sum of one thousand dollars per annum for all other services by him performed in carrying out the provisions of this Act.

SEC. 7. The title to said volumes shall be "Nevada Reports," which, together with the name of the Reporter of the Supreme Court for the time being, and the number of the volume, shall be printed upon the back of said book.

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