of tax, interest and cost for each tract or lot for which the same was sold, as described in record of sales, and that payment has been made therefor. If any purchaser shall become the purchaser of more than one parcel of property, he may have the whole included in one certificate.

Sec. 38. Such certificate of purchase shall be assignable by indorsement, and on assignment thereof shall vest in the assignee or his legal representative all right and title of the original purchaser.

Sec. 39. Real property sold under the provisions of this act may be redeemed at any time before the expiration of one year from the date of the sale, by the payment to the treasurer of the proper county, to be held by him subject to the order of the purchaser, of the aniount for which the same was sold and subsequent taxes, and sixty per cent. interest per annum on said amount, and on subsequent taxes, unless such subsequent taxes have been paid by the person or persons for whose benefit the redemption is made, which fact may be shown by the treasurer's receipt.

Sec. 40. The county treasurer shall, upon application of any party to redeem any real property sold under the provisions of this act, and being satisfied that such party has the right to redeem the same, and upon the payment of the proper amount, issue to such party a certificate of redemption, setting forth the facts of the sale, substantially as contained in certificate of sale, the date of redemption, the amount paid, and by whom redeemed; and he shall make the proper entries in the book of sales in his office, and shall receive one dollar for such services.

Sec. 41. Immediately after the expiration of the time allowed for the redemption of any land sold for taxes under the provisions of this act, the treasurer then in office shall make out a deed for each lot or parcel of land sold and remaining unredeemed, and deliver the same to the purchaser upon the return of the certificate of purchase. The county treasurer is required to demand two dollars for each deed made by him on such sale, but any number of parcels of land, bought by one person, may be included in one deed, as may be desired by the purchaser.

Sec. 42. Deeds executed by the treasurer shall be substantially in the following form:

"Know all men by these presents, That whereas the following described real property, to wit: (here follows the description) situated in the county of and territory of Montana, was subject to taxation for the years A. D. — ; and whereas, the taxes assessed upon said real property for the year or years aforesaid, remained due and unpaid at the date of the sale hereinafter named; and whereas, the treasurer of said county did, on the day of, A. D. 18-, expose at public sale, at the court house, in the county aforesaid, in substantial conformity with all the

of

of

requirements of the statute in such case made and provided, the real property above described, for the payment of the taxes, interest, and cost then due and remaining unpaid on said property; and whereas, at the time and place aforesaid, A. B., of the county and of -, having offered to pay the sum dollars and cents, being the whole amount of taxes unpaid on said property (here follows a description of the property sold), which was the least quantity bid for, and payment of such sum having been made by him to the said treasurer, the said property was stricken off to him at that price; and whereas, the said A. B. did, on the day of A. D. 18-, duly assign the certificate of the sale of the property aforesaid, and all his right, title, and interest to said property, to E. F., of the county of ; and whereas, the time of redemption having elapsed since the date of said sale, and the said property has not been redeemed therefrom as provided by law. Now, therefore, I, C. D., of the county aforesaid, for and in consideration of the sum, to the paid as aforesaid, and by virtue of the statute in such case made and provided, have bargained and sold, and by these presents do grant, bargain, and sell unto the said A. B., his heirs and assigns, the real property last here described. To have and to hold unto him the said A. B., his heirs and assigns forever.

and

of

"In witness whereof, I, C. D., as aforesaid, by virtue of authority aforesaid, have hereunto subscribed my name, on this day of, A. D. 18-.

C. D.

in and for said county, of said county,

"I hereby certify, that before me,personally appeared the above named C. D., at the date of the execution of the above conveyance, and to me known to be the identical person whose name is affixed to, and who executed the above conveyance, as treasurer of said county, and acknowledged the execution of the same to be his voluntary act and deed as of said county, for the purposes therein.

expressed.

"Given under my hand and seal, this 18-."

Sec. 43. When, by the mistake or the wrongful act of the county treasurer, land has been sold, the county is to hold the purchaser harmless by paying him the amount of principal and interest to which he would have been entitled had the land been rightfully sold, and the treasurer and his sureties will be liable

for the amount to the county on his bond, or the purchaser may recover directly from the treasurer.

Sec. 44. Each county treasury shall, at the expiration of every three months, render an account of, and cause to be paid over to the territorial treasurer, the amount of all moneys collected for territorial purposes, and shall complete the collection of all lists delivered to him, and, at the expiration of each fiscal year, shall report in person, and make final settlement, and pay over to the territorial treasurer the balance of all moneys collected by him for territorial purposes, for which final report he shall be allowed mileage.

Sec. 45. If any county treasurer shall fail to collect or render his account, as provided in the foregoing section, it shall be the duty of the territorial treasurer, and he is hereby authorized and required, to commence proceedings for a forfeiture of his bond, and if such treasurer should fail or refuse to prosecute them, any tax-payer in the territory may commence such prosecution; that the first day of December of each year shall be the end of the fiscal year for county purposes, and the county treasurer shall, before retiring from office, settle in full with the county commissioners and the territorial auditor and treasurer.

Sec. 46. The treasurer of each county in this territory shall be, by virtue of his office, collector of taxes therein, except of the poor tax and the dog tax, as herein before provided, and shall perform such other duties as are, or may be hereafter, prescribed by law.

Sec. 47. The treasurer shall sell any and all personal property, or so much thereof as may be necessary, that may be seized by him for the non-payment of taxes, at public sale, conducted openly, and shall be sold after notice, published as required by law for the sale of personal property under execution.

Sec. 48. The provisions herein made for assessment districts, and district assessors of the counties, and for assessments by such district assessor shall not apply or be in force until provision shall be made by law for the election or appointment and qualification of such district assessor, but the assessor of the several counties, as now provided for by law, shall make the assessment in their respective counties for the year 1872, in accordance with the provisions of this act, and shall perform for their respective counties the same duties herein prescribed for district assessor for their respective districts.

Sec. 49. The act entitled "An act for the collection of revenue, approved February 6, 1865, and the act entitled "An act providing for the collection of revenue," approved January 15, 1869, and an act passed at the sixth session of the legislative assembly, entitled "An act to amend an act entitled 'An act providing for the collection of revenue,'" approved January 15, 1869, and all

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

Sec. 50. This act to take effect from and after its passage.
Approved January 12, 1872.

CHAPTER LXXXVI.

REVENUE DISTRICTS.

AN ACT to divide the counties of this territory into revenue districts and provide for the election of officers therein.

Section 1. It shall be the duty of the county commissioners of each county, on or before the first day of July, A. D., eighteen hundred and seventy-two, to divide their respective counties into not less than three nor more than ten revenue districts, to be so divided that the labor of taking the assessment and valuation of the property therein shall be divided as nearly equal as practicable, and that the division lines thereof shall conform to natural divisions and legal subdivisions established by government surveys, as near as may be, and shall also conform to the boundary lines of voting precincts, and such districts shall be designated by numbers.

Sec. 2. There shall be elected in each district, at the next general election, one assessor, who shall hold his office for two years and until his successor is elected and qualified.

Sec. 3. The county commissioners shall give notice of the formation of such districts on the first day of July, eighteen hundred and seventy-two, or as soon thereafter as practicable, in some newspaper published in the county, for four weeks successively, but, if no newspaper be published in the county, then by posting a written notice in some public place in each district, and one on the door of the court house in the county, setting forth the boundaries of such district and the number thereof.

Sec. 4. Each district assessor shall give bond previous to entering upon the duties of his office, in a sum not less than two thousand dollars, or more if the commissioners so elect, with two or more sufficient sureties, conditioned for the faithful performance of his duties according to law and to the satisfaction of the county commissioners, and shall subscribe and take an oath of office, which shall be endorsed on such bond. The bond must be approved by the commissioners, and shall be deposited with the county clerk. Said assessor shall take the oath of office on or before the second Monday after his election, and if the county clerk receive no notice of the qualification of such assessors, or any one

of them, on or before the first Monday of December in su the office shall be declared vacant, or if there be a failure by the people, or if there shall be at any time, or from any vacancy in the office of district assessor, or if the assessor of any district, having qualified, shall fail to proceed to the discharge of the duties of his office before the second Monday of February in each year, the county commissioners shall forthwith appoint one or more suitable persons, residents of the county, to discharge the duties of the assessor in such districts, who shall, thereupon, take the necessary oath of office, give the same bond, perform the same duties, be entitled to the same fees, and subject to the same liabilities as in case of assessors elected by the people.

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

Approved January 10, 1872.

CHAPTER LXXXVII.

SECRETARY OF TERRITORY.

AN ACT concerning certain powers, duties, and fees of the secretary of the territory.

Section 1. That the secretary of the territory of Montana be, and is hereby, authorized and empowered to take the acknowledgment of deeds and other instruments of writing, and to administer all oaths of office and other oaths, required to be taken by any person before entering upon the discharge of the duties of any office, appointment, place, or business, or any other lawful occasion, and to take affidavits and depositions concerning any matter or thing, process or proceeding, depending or to be commenced, in any court, or before any justice of the peace, or on any occasion wherein such affidavits or depositions are authorized or required by law to be taken; and for the rendition of any service by virtue of the authority and power above given, the said secretary shall be entitled to the same fees that are, or, by law, may be, allowed to the clerk of the supreme court of the territory for similar services.

Sec. 2. The secretary of the territory shall, when required by any person or persons so to do, make out copies of all laws, acts, memorials, or resolutions appertaining to his office, or in his custody, and shall attach thereto his certificate, under the seal of the territory, and for which he shall be entitled to such fees and compensation as are provided in this act.

Sec. 3. All commissions required to be issued by the governor