6 5 entire gross receipts of their business, from whatsoever sources the same may be derived, except receipts for interest within the entire 7 year next preceding the last day of December, in each and every 8 year, commencing with the last day of December, eighteen hundred and sixty-eight, and less only the expenses actually paid out in cash 10 for carrying on the same identical business during the same time. 9 SEC. 108. All persons, companies and corporations, whether in 2 or out of this State, receiving or charging any sum or sums of money 3 within this State for interest on money, or for the use or the loan of 4 money or credit, are respectively assessed and taxed equally and 5 uniformly on the gross amount of all sums by them or for them, re6 spectively, charged or received, or collected or collectible, for interest, 7 from any source or by any way or means derived or charged, within 8 the entire year next preceding the last day of December, in each 9 and every year, commencing with the year next preceding the last 10 day of December, eighteen hundred and sixty-eight, and without 11 any deduction under any pretext. 2 SEC. 109. The interest on all and every species of bonds, public or private, is assessed and taxed at the full amount thereof received 3 during each and every year next preceding the thirty-first day of 4 December, and commencing on the said thirty-first day of December 5 of the present year, eighteen hundred and sixty-eight; and all Asses6 sors shall take care that such interest and all interest on loans, or 7 on credits, or on debts, or on any bargains or contracts whatever, 8 be included in all statements of personal property required by this 9 Act, and that the same be fully assessed, whether included in any 10 such statements or not. 3 6 SEC. 110. The President, or Cashier, or Manager, or Agent, or 2 Bookkeeper, or Superintendent, or Clerk, or Secretary, or Captain, or Purser, or other person better informed of the profits, or of the 4 proceeds, or of the sums for interest due, or charged or chargeable, 5 as aforesaid, by, or for or in behalf of any individual, or company or corporation, shall, respectively, well and truly make or cause to 7 be made to the County Assessor or Deputy Assessor, a true, full and 8 faithful statement, under oath, of the entire gross proceeds in one 9 item, and the entire amount of profits in another item, and the 10 entire sums charged or received, or due or payable for interest, in 11 another item, of each and every such individual, or company or cor12 poration, respectively, in this State or out of this State, doing busi13 ness in this State, or in any manner receiving or entitled to receive 14 in this State any such proceeds or profit, or interest on loans, or on 15 money, or on credits, or on debts, within the year next preceding 16 the last day of December in each and every year, and commencing 17 with the last day of December of the present year, eighteen hundred 18 and sixty-eight. 3 SEC. 111. If any said person, or company or corporotion, or the 2 agents or officers aforesaid of any person, or company or corporation, after request made of such person, or at the office or place of 4 business of such person, or company or corporation, shall neglect or 5 refuse to give said statement as aforesaid, to any Assessor or Deputy 6 Assessor, on being thereto requested as aforesaid, it is made the 11 13 7 duty of the Assessor, and he is hereby commanded and required, 8 to regard each and every such refusal as aforesaid as evidence of an 9 attempt to commit fraud and inequalities in assessments, and he 10 shall assess each and every such person, company and corporation so offending, or so refusing to make such statement, in any sum he 12 may deem proper, not less than three times more than he shall have any reason to believe was the amount of said receipts; and the 14 equality, uniformity and legality of every such assessment shall 15 not be questioned, unless intermediate steps be taken by such person, or company or corporation, or some party or parties in interest, to 17 correct the same, as by this Act authorized and provided in cases of 18 increase of sums given in sworn statements of personal assets or 19 personal property, as aforesaid. ASSESSMENTS OF TURNPIKES, TOLL-ROADS, TOLL-BRIDGES, RAILROADS, TELEGRAPHS, CANALS AND WORKS FOR CARRYING WATER. SEC. 112. Turnpikes and toll-roads, and the wires, posts and 2 superstructures of telegraphs, and all canals, and all ditches, flumes, 3 pipes or other superstructures for conveying water, shall be assessed 4 at a fixed rate per mile through the county or counties through 5 which they pass, respectively; but no greater rate per mile shall 6 be taxed in one county or place than in all others; and where the 7 Assessors in the different counties interested cannot agree, they shall average their difference by adding to the lowest rate one half the 9 difference between that and the highest rate fixed by the Assessors 10 of the different counties; or, if in that manner their differences can11 not, in any instance, be settled, then and in such instance application 12 shall be made to the Governor to settle the difference, and the decision of the Governor and his advisers shall be conclusive and shall afterwards govern in the same matter. 8 13 14 SEC. 113. Toll bridges shall be assessed and the taxes thereon 2 collected at the place where the tolls are collected. 5 SEC. 114. All the engines and cars and running stock of railroads 2 shall be assessed and taxed in the county where the principal place 3 of business of the road is located; and the track and way shall be 4 assessed according to its length in the counties through which it passes; but no greater rate per mile of track and way shall be 6 charged in any one county or place than in all others; and where 7 the Assessors in the different counties cannot agree as to the rate, 8 the Governor and his advisers shall fix the rate per mile to be 9 assessed, which shall afterwards govern until changed by the same 10 authority, or by other provision of law. ASSESSMENTS OF LIVE STOCK. SEC. 115. Horses, cattle, sheep, hogs, goats, mules, jacks and jen2 nets are each and all included in the term live stock. SEC. 116. Live stock is divided into two classes, namely: domes2 tic and quasi-domestic. Domestic includes all kinds of said animals 3 commonly called tame, or American or blood stock. Quasi-domestic 4 includes all kinds of said animals commonly called wild or Spanish stock. 5 SEC. 117. All live stock shall be assessed in the county where it 2 belongs, and not elsewhere, except as a penalty for attempts to 3 avoid assessments. 234 SEC. 118. Domestic live stock shall be deemed to belong to the county where its owners reside and usually keep the same, or in the county where it is found to have remained for two months or more, on or at any time after the first day of January in each year. SEC. 119. Quasi-domestic live stock shall be deemed to belong to the county wherein the same are usually kept and usually found in 3 the rodeos. 23 2 2 SEC. 120. All live stock shall be assessed by the head. SEC. 121. All quasi-domestic live stock shall be assessed at one common rate per head, under appropriate and usual classifications. SEC. 122. Domestic live stock shall be assessed at one common rate per head. as far as the same will admit of reasonably equal 3 general classifications; but blood horses, cows, bulls, rams and 4 stallions, and all kinds of blood live stock of exceptional values, and which cannot with reasonable equality be classified, shall be assessed 6 separately and according to the respective value of each head 7 thereof. 5 SEC. 123. All live stock shall be assessed the same as other per2 sonal property, either at the full rate for which it would be good 3 security for the loan of money or at the actual market value thereof at the place where it is assessed, and deducting one third for risks, 5 fluctuations and uncertainties in value. SEC. 124. All live stock shall be assessed as soon as practicable 2 after the first day of January in each year; but assessments thereof 3 may be made during the time allowed for assessments of other 4 property. SEC. 125. Assessors of counties wherein rodeos are held shall 2 attend at least once a year, by themselves or deputies, the general 3 rodeos held therein, respectively, and shall see to it that live stock, 4 like all other property, be assessed equally and uniformly in propor5 tion to the amount and value thereof in their counties, respectively; 6 and any Assessor who shall intentionally and wilfully omit this duty 7 shall be liable to removal for malfeasance in office. SEC. 126. As soon as any live stock is assessed in the county 2 where it belongs, the Assessors shall immediately notify the holders or owners thereof that the same is assessed, and the amount of the 4 assessment, and the amount of all taxes due thereon. 3 SEC. 127. As soon as live stock is assessed in the county where it 2 belongs, the taxes thereon become instantly due and payable, and a .5 3 lien therefor instantly attaches to the live stock assessed, and the 4 owners and holders thereof become immediately liable for the payment of the same. And such live stock shall not thereafter be per6 manently removed from the county until the amount of taxes due 7 thereon be first secured as hereinafter provided. SEC. 128. The taxes due on live stock desired to be perma2 nently removed from the county shall be deemed provided for, so as to entitle the holders to remove the same, when : 3 4 First-A sum of money. sufficient to pay the taxes due thereon 5 is deposited with the County Treasurer, and his receipt taken there6 for as a special deposit, to meet such tax after the same shall be inquired into by the Board of Equalization. Said sum not to exceed 8 the tax as per the assessment made by the Assessor; or, 7 9 10 Second-When the owners of the stock sought to be removed shall leave remaining in the county a sufficient amount of other live 11 stock, or other assessable property, to meet such tax whenever 12 demanded; or, 13 stock Third-Whenever the person wishing to remove such 14 shall deposit with the County Treasurer any security which he will 15 accept, and which he, together with the Taxcollector and the Assess16 ors, shall be satisfied is good and sufficient to insure the prompt pay. ment of such tax into the County Treasury in the month of August 18 or September then following; or, 19 20 Fourth-By paying the amount of such tax to the County Treasurer and procuring his receipt for the payment thereof, and having 21 the same indorsed by the County Auditor and the Taxcollector. SEC. 129. Any person removing permanently, or for more than 2 two months, any live stock out of the county wherein it has been 3 assessed, as aforesaid, and without first providing for the taxes due 4 thereon, as aforesaid, thereby, and as a penalty for such misconduct, 5 renders the same liable to assessment and tax, and the same may be 6 assessed and taxed in each and every county wherein the same is so 7 taken; and moreover, the said stock, and the owners and holders 8 thereof, shall remain liable for the taxes due thereon in the county 9 wherein the same were first taxed and notice thereof given as afore10 said. 2 5 SEC. 130. Any person wishing to remove permanently, or for more than two months, any live stock after it has been assessed, as 3 aforesaid, and after just provision made for the payment of the taxes 4 thereon, as aforesaid, shall be entitled to receive, and the Assessor shall instantly deliver to him, on request and free of charge, a state6 ment duly signed by the Assessor or his deputy, specifying the 7 county wherein and the day, month and year when signed, and the 8 number of heads and the kinds of live stock for which it is good. And such statement shall entitle the live stock therein described to 10 be removed into any other county or counties without liability to 11 any other assessment within the same year. 9 SEC. 131. Any person attempting to permanently remove live 2 stock from the county wherein the same is assessed, without first 3 paying or making the required provision to meet the taxes thereon, as aforesaid, shall thereby render the same liable to seizure and sale 4 5 for such tax; and in such case the Sheriff is authorized to imme6 diately levy the same by distress and sale of so much of said live 7 stock as will make such tax and five per cent. additional for costs 8 and expenses of sale. And in each case the amount of tax fixed by the Assessors, and whereof notice was given, shall be final and conclusive. 9 10 SEC. 132. The holders and owners of live stock found out of the 2 county where it belongs, between the fifteenth of January and the 3 last Monday of June, shall be required to prove by an Assessor's 4 statement, as aforesaid, or by other legal evidence, that the county 5 tax on the same stock for the same year has been paid or arranged 6 for in some other county, otherwise it shall be assessed and the taxes 7. thereon collected in the county where so found. SEC. 133. Any holder, owner or possessor of live stock, know2 ingly and wilfully using and offering to an Assessor such Assessor's 3 statement, as aforesaid, for other stock than that for which such 4 statement was given, shall be guilty of a misdemeanor, and on conviction thereof shall be punished by a fine of not less than twenty 6 dollars, nor more than five hundred dollars, or by imprisonment in 7 the County Jail for not less than one day nor more than two months, or by both such fine and imprisonment. 5 8 3 SEC. 134. Any person who shall falsely make, or counterfeit, or 2 forge any such Assessor's statement as aforesaid, or who shall offer or deliver the same to any Assessor, knowing the same to be forged or counterfeited, shall be guilty of the crime of forgery, and on con5 viction thereof shall be punished by imprisonment in the State 6 Prison as by law in such case provided. 4 SEC. 135. Quasi-domestic or other kinds of live stock, not kept 2 habitually or for more than two months within the limits of cities 3 or towns, or villages, or school districts, shall not be deemed or 4 held to belong therein, nor be assessable or taxable therein, for city, 5 or town, or village or school district purposes; but live stock being 6 habitually moved about from one district or county into another, 7 apparently for no purpose but to avoid taxation, shall be presumed 8 to be so moved about for that object, and shall be assessable in any 9 place where found until the holders or owners thereof shall produce 10 a valid receipt of the payment of taxes thereon the same year to 11 the County Taxcollector or ex officio Taxcollector of some county. WHEN ASSESSMENTS MUST BE COMPLETED. SEC. 136. The assessments of real property and personal prop2 erty, within every county, and required by this Act, must be made 3 and completed, and the total values or sums thereof must be sent to 4 the Controller of State, at some time between the first day of Janu5 ary and the last Monday in June, in each and every year. And every 6 County Assessor who shall fail to have completed and forwarded 7 the amount of such assessment every year, within the said period 8 herein before specified, shall be deemed and adjudged guilty of a wil 9 ful attempt to defraud the revenue, and his office shall become ipso 10 facto liable to be declared vacant, and he, together with his bonds |