be lawful for him or them to present to the judge of the district court of the territory of Montana, within and for the county in which such right of way, or some part thereof, sought to be enforced is situated, or to which such county is attached for judicial purposes, a petition, praying that such right of way be awarded to him or them. Such petition shall be verified and contain a particular description of the character and extent of the right sought, a description of the mine or claim of the petitioner, and the claim or claims and the lands to be affected by such right or privilege, with the names of the occupants or owners thereof. It may, also, set forth any tender or offer hereinafter mentioned, and shall demand the relief sought.

Sec. 4. Upon the receipt of such petition, and filing thereof with the clerk of such court, the judge shall direct a citation to issue under the seal of such court, to the owners named in the petition of mining claims and lands to be affected by the proceedings, requiring them, and each of them, to appear before the judge on a day therein named, which shall not be less than ten days from the service thereof, and show cause why such right of way should not be allowed as prayed for; such citation shall be served on each of the parties in the manner prescribed by law for serving summons in ordinary proceedings at law.

Sec. 5. Upon the return day of the citation, or upon any day to which the hearing shall be adjourned, the judge shall proceed to hear the allegations and proofs of the respective parties, and, if upon such hearing he is satisfied that the claims of the petitioner can only be conveniently worked by means of the privilege prayed for, he shall make an order, adjudging and awarding to the petitioner such right of way, and shall appoint three commissioners, who shall be disinterested parties and residents of the county, to assess the damages resulting to the lands or claims affected by such order.

Sec. 6. The commissioners, so appointed, shall be sworn or affirmed to faithfully and impartially discharge their duties, and shall proceed, without unreasonable delay, to examine the premises, and shall assess the damages resulting from such right or privilege prayed for, and report the amount of the same to the judge appointing them, and, if such right of way shall affect the property of more than one person or company, such report shall contain an assessment of damages to each company or person.

Sec. 7. For good cause shown the judge may set aside the report of such commissioners, and appoint three other commissioners, whose duties shall be the same as above mentioned.

Sec. 8. Upon the payment of the sum assessed as damages, as aforesaid, to the persons to whom it shall be awarded, or a tender thereof to them, then the person or persons petitioning, as aforesaid, shall be entitled to the right of way as prayed for in their

or his petition, and may immediately proceed to occupy the same, and to erect thereon such works and structures and make therein such excavations as may be necessary to the use and enjoyment of the right of way so awarded.

Sec. 9. Appeals from the assessment of damages made by the commissioners may be made and prosecuted in the proper district court by any party interested, at any time within ten days after the filing of the report of the commissioners, and a written notice of such appeal shall be served upon the appellee in the same manner as summonses are served in civil actions. The appellant shall file with the clerk of the court to which the appeal is made, a bond with sureties to be approved by the clerk, in the amount of the assessment appealed from in favor of the appellee, conditioned that the appellant shall pay any costs that may be awarded to the appellee, and abide any judgment that may be rendered in the

cause.

Sec. 10. Appeals shall bring before the appellate court only the propriety of the amount of damages, and may be tried by the court or before a jury as other cases in the court.

Sec. 11. The prosecution of any appeal shall not hinder, delay, or prevent the appellee from exercising all the rights and privileges mentioned in section eight of this act: Provided, That the appellee shall file, with the clerk of the court in which the appeal is pending, a bond with sufficient sureties, to be approved by the clerk, in double the amount of the assessment appealed from, conditioned that the appellee shall pay to the appellant whatever amount he may recover in the action.

Sec. 12. If the appellant recover fifty dollars more damages than the commissioners shall have awarded, or the appellee shall offer to allow judgment against him to be taken, the appellee shall pay the costs of the appeal, otherwise the appellant shall pay such costs.

Sec. 13. The costs and expenses of proceedings under the provisions of this act, except as herein otherwise provided, shall be paid by the party making the application: Provided, however, that if the applicant shall, before the commencement of such proceedings, have tendered to the parties owning or occupying the lands or mining claims, a sum equal to or more than the amount of damages assessed by the commissioners, then all of the costs and expenses shall be paid by the party or parties owning the lands or claims affected by such right of way, and who appeared and resisted the claim of the applicants thereto.

Sec. 14. This act shall take effect and be in force from and after its passage.

Approved January 4, 1872.

AN ACT to amend an act entitled "An act to provide for and regulate the rates of charges for the publication of legal documents," approved January 9, 1865.

Section 1. Publishers of newspapers in this territory shall be entitled to the following fees for publication of all legal advertisements for the first insertion of each folio of one hundred words three dollars, for each subsequent insertion two dollars.

Sec. 2. When any notice or advertisement shall be required by law, or the order of any court, to be published in any newspaper, the certificate of the printer or publisher under oath, with a printed copy of such notice or advertisement annexed, stating the number of times which the same shall have been published. and the dates of the first and last paper containing the same, shall be sufficient evidence of the publication therein set forth. Notices, when thus certified, shall be part of the records of the court.

Sec. 3. The printer of such legal advertisement shall be entitled to payment of his full fees before being required to furnish a certificate of publication.

Sec. 4. All acts and parts of acts in conflict with this act be, and the same are hereby, repealed.

Sec. 5. This act to take effect and be in force from and after its passage.

Approved December 28, 1871.

CHAPTER LXXXV.

REVENUE.

AN ACT providing for the collection of revenue.

Section 1. There shall be levied annually by the board of county commissioners of each county in this territory, and collected by the county treasurer of such counties, an ad valorem tax on each dollar of assessed valuation on all property in this territory, subject to taxation for territorial purposes; on each dollar,

four mills, for county purposes; on each dollar, any sum not exceeding fifteen mills, and for school purposes, not less than one nor more than three mills; and for the benefit of the poor not less than one nor more than five mills; and such levy, when made, shall be entered on the books of said county commissioners.

Sec. 2. Every tax levied under the provisions of this act is hereby made a lien against any and all the property assessed, and such lien shall attach at the time of such assessment, and shall not be satisfied or removed until such taxes are paid.

Sec. 3. All property of every kind and nature in this territory on the first day of January of each year, or which shall arrive or be found in this territory before the last day of December, ensuing, shall be subject to taxation, except-First. All lands and lots of ground, with buildings, improvements, and structures thereon belonging to the territory, and all lands and property belonging to the United States, or to this territory, or any municipal corporation, or to any county of the territory. Second. Court houses, jails, town halls, houses occupied by fire and military companies, and their apparatus, and other public structures and offices, and all squares and lots kept open for health or public uses or for ornament, belonging to any county, city, town, or village in this territory; \ public libraries, colleges, school houses, and other buildings for the purposes of education, with their furniture, libraries, and all other equipments and lots of land thereto appurtenant and used therewith, so long as the same shall be used for that purpose: Provided, That when any of the property mentioned in this subdivision is private property, from which a rent or other valuable consideration is received for its uses, the same shall be taxed as other property. Third. Public asylums, hospitals, poor houses, and other charitable or benevolent institutions for the relif of the indigent or afflicted and the lots or lands thereto appurtenant, with all their furniture and equipments, all grounds and buildings belonging to agricultural societies, so long as the same shall be used for that purpose only, and without pecuniary gain. / Fourth. Churches, chapels, and equipments, and the lots of ground appurtenant thereto and therewith, provided rent is not paid for such ground, so long as the same is used for that purpose only, without yielding rent. Fifth. The buildings and lots of ground appurtenant thereto, and used therewith, owned and used by the Order of Free and Accepted Masons, the Independent Order of Odd Fellows, or by any benevolent or charitable society, if no rents are derived therefrom. Sixth. Cemeteries and graveyards, set apart and used for interring the dead. Seventh. The property of widows or orphan children, not to exceed the amount of one thousand dollars to any one family. Eighth. Growing crops. Ninth. Mines and mining claims, except those held under a patent from the United States: Provided, That all machinery used in mining

claims, and all property and improvements appurtenant to or upon mining claims, which have an independent and separate value, shall be subject to taxation. Tools of mechanics, farming tools of husbandmen, all libraries of professional men, and private citizens, household furniture of families or householders, which do not exceed in value the sum of two hundred and fifty dollars.

Sec. 4. All other property, real or personal, within the territory, is subject to taxation in the manner herein directed, and this is intended to embrace improvements on land and lots in towns, including land bought from the United States, and from this territory, whether bought on credit or otherwise, being franchises, which, for the purposes of this chapter, are to be considered real property; ditches and flumes, horses, oxen, cows and calves, mules and asses, sheep, swine, and goats, money in coin or gold dust, whether in possession or on deposit, and including bank bills, property or labor due from solvent debtors on contract or on judgment, whether in this territory or not, mortgages and other like securities, stocks, or shares in any bank or company, incorporated or otherwise, and whether incorporated by this or any other territory or state, or whether situated in this territory or not; public stock or lands, household furniture, not otherwise exempt, including gold and silver plate, musical instruments, watches and jewelry, pleasure carriages, stages, hacks, and other vehicles for transporting passengers, wagons, carts, drays, sleds, and other descriptions of vehicles or carriages; boats and vessels of every description, wherever registered or licensed, and whether navigating the waters of this territory or not, if owned, either in whole or in part, by persons who are inhabitants of this territory; annuities, but not including pensions from the United States, or any of the

states.

Sec. 5. Every inhabitant of this territory, of full age and sound mind, shall list all property subject to taxation in this territory of which he is the owner, or has the control or management, in the manner hereinafter directed; but the property of a minor or insane person is to be listed by his guardian, or, if he have no guardian, then by his father, if living, if not, then by his mother, if living, if not, then by the person having the property in charge; if a married woman, by her husband, but if he be unable or refuse, then by herself; of a beneficiary for whom property is held in trust, by the trustee; and if the personal property of a decedent, by the executor; of a body corporate, company, society, or partnership, by its principal accounting officer, agent, or a partner. Property under mortgage or lease is to be listed by and taxed to the mortgagee or lessee, unless it be listed by the mortgageor or lessor, and, in all cases, said property shall be listed in the name of the owner.

Sec. 6. Commission merchants, and all persons trading and