the same be licensed as provided in this act, and then only as provided in this division, and this section shall apply to game and fish held by private ownership as well as to game and fish the ownership of which may be acquired under this act." Section 4 provides: "The provisions of this division in relation to private parks and lakes, the licensing thereof for the keeping and propagation of game and fish therein, and permitting the sale thereof, shall apply to every park or lake in whole or in part on land held by private ownership, and to every lake, the water of which, or the right to the use of such water, in whole or in part, has been or may hereafter be acquired under the laws of this State, or of the United States, for irrigation purposes, and the owner of such land or water right shall be deemed the proprietor of such park, or lake, and of the game or fish therein, and such lakes shall be designated as class A." Section 5 provides: "Any person having already established or desiring to estab lish and maintain a park or lake, public or private, for the purpose of keeping or propagating and selling the game or fish therein, or to be placed therein, shall apply in writing to the Commissioner, stating the name, location, extent and proprietorship of game or fish kept or desired to be kept therein, the term for which the license is desired, and enclosing the fee therefor, and if upon examination by the Commissioner it shall appear that the application is in good faith, and in other respects proper and reasonable, he shall grant to such applicant a license therefor. Section 6 gives the form of license to be issued. From the above it will be seen that any person keeping a lake for the purposes mentioned in your letters, as above referred to, must take out a State license therefor. Respectfully, N. C. MILLER, Attorney General. By I. B. MELVILLE, Assistant Attorney General.. GAME AND FISH COMMISSIONER-TERM OF OFFICE OF. The term of office of the game and fish commissioner begins February 1, and continues for a term of two years, except in filling a vacancy, when it continues only for the remainder of the biennial period. HON. JAMES H. PEABODY, Governor of Colorado, Capitol Building. Denver, Colo., February 2, 1903. My Dear Sir-"What is the construction of section 1, chapter 98, Laws 1899, in relation to the commencement and termination of office?" "Immediately upon the passage of this act, and every two years thereafter, the Governor shall, by and with the consent of the Senate, appoint some person skilled in matters relating to game and fish, to be the State Game and Fish Commissioner, who shall be the head of the department. The Governor may at any time remove the Commissioner for cause, and in vacation of the Senate may fill any vacancy in the office by appointment in writing, filed with the Secretary of State. The Commissioner shall be a resident and citizen of this State, and shall hold his office for the term of two years, or until his successor shall be appointed and qualified. All such appointments shall expire on February 1. The Commissioner shall receive a salary of $1,800 per annum, together with his reasonable and necessary traveling expenses, not exceeding $600 per annum." The second sentence provides for removal for cause and the appointment of a successor, and then follows the declaration that he shall hold his office for the term of two years, or until his successor shall be appointed and qualified, and then follows the independent sentence: "All such appointments shall expire on February 1." There is nothing in the last sentence which limits its appli cation to appointments for vacancies. It appears to apply to the whole statute without restriction, and there is nothing inconsistent in giving it such application. My judgment is that the Governor was required to make an appointment immediately after the passage of this act, and every two years thereafter, meaning biennially, and not two years to the day after the original appointment. I believe I am further justified in this construction from the fact that it is possible vacancies will occur within the first year, and previous to the first of February in the first year of service, and if so, it would not be seriously contended that that appointment would end on February 1st, immediately following the appointment. The statute means all such appointments, whether for the full term or partial term, shall expire on February 1st. The appointment for the vacancy is to fill it, and not to fill a portion of the term, and this seems to be supported by the decisions in Monash vs. Rhodes, 11 Colo. App., 404, and affirmed in 26 Colo., 321. If a vacancy occurs, the appointment is to fill the vacancy and to last to the 1st of February ending the term. As I have suggested, it is possible that a vacancy could occur where the person appointed to fill it must pass over the 1st of February, and go out of office only on the 1st of February succeeding. That is, he may pass over one February. Yours respectfully, N. C. MILLER, GAME AND FISH LAW. A non-resident must take out a non-resident's license to hunt unprotected game in this State. Denver, Colo., November 12, 1904. MR. L. S. THOMPSON, Red Bank, New Jersey. Dear Sir-In reply to your favor of the 24th ult., concerning the legality of the action of the game warden of this State in requiring non-residents to take out a license to hunt bear, lion, lynx and coyotes, I beg to say that section 4 of division G of our game laws is as follows: "No person not a bona fide resident of this State, shall engage in hunting therein without a non-resident's license, and the commissioners or county clerk may require satisfactory proof of residence from any person claiming to be exempt from the operation of this section." The language of the section is so plain that the commissioners would not be justified in putting any other construction upon it; and as to the right of the State to make such laws, there can be no question. Allen vs. Wyckoff, 48 N. J. L., 90. In re Eberle, 98 Fed., 295. Canfield vs. Coryell, 4 Wash. C. C., 371. Geer vs. Connecticut, 161 U. S., 529. It is possible that attorneys you consulted advised you that from the context the Legislature did not intend to require a license from any one to hunt unprotected game. However this may be, it is the duty of the game warden to carry out the plain letter of the statutes and leave such fine distinctions to the courts. Yours very truly, N. C. MILLER, By I. B. MELVILLE, Assistant Attorney General. INHERITANCE TAX. or Life estate to father, mother, husband, wife, brother, widow or son, a lineal descendant with remainder to collateral heir of decedent, or to a stranger, or body politic or corporate, is exempt; whereas, if the remainder is to the lineal heirs, it is subject to tax. Denver, Colo., November 18, 1904. MR. THOMAS L. BONFILS, Clerk County Court, Denver, Colorado. Dear Sir I have examined into the question about which we were talking yesterday. This related to the exemption of the life estate going to the mother. If I understood the matter correctly, the remainder goes over to the lineal descendants. The case of Augusta S. Billings vs. The People, 189 Ill., 72, seems to settle the matter. The court there decided that the only life estates exempt from the inheritance tax are those which go the father, mother, husband, wife, brother, sister, widow of the son or a lineal descendant, where the remainder is to go to a collateral heir of the decedent or to a stranger in the blood or a body politic or corporate. While the second section of the law makes life estates subject to tax where the remainder is to go to lineal heirs, but exempts such estate where the remainder is to go to the collateral heirs, this does not arbitrarily discriminate against members of a class. In other words, the life estate goes to the mother and the remainder is over to the lineal descendants or direct heirs of the decedent. Then the life estate is taxed at its estimated value and the remainder at its estimated value. I trust this will cover what you have in mind. I will say further that our law is taken literally from the Illinois law on this subject, and therefore the decisions of Illinois will govern in Colorado. Yours truly, N. C. MILLER, Attorney General. INHERITANCE TAX. Moneys received under the inheritance tax law should be credited to the fiscal year during which such person died. HON. WHITNEY NEWTON, Denver, Colo., May 25, 1903. State Treasurer of Colorado, Dear Sir-In reply to your letter of May 12th, asking me for an opinion as to the year to which the inheritance tax is to be credited, I answer as follows: Section 23, page 51 of the Revenue Laws of 1902 settles this matter. It provides that the tax shall be due and payable at the death of the decedent, and shall bear interest from his death at the rate of six per cent. per annum. Therefore, under a familiar principle of law, the money belongs to the fiscal year in which the man died, and you will so credit it. Respectfully, N. C. MILLER, |