CHAPTER XXI. REVENUE. Assessing and collecting Territorial and County revenue; sec. 1. Taxes, how to be paid and the kind of funds; sec. 1. County Commissioners shall prepare books for Assessor; sec. 1. When assessment shall be made; sec. 2. Assessor's duties, persons, companies, etc., shall furnish list of property under oath; sec. 2, Delinquent list to be published, property described, etc.; sec. 3. Fees of Collector, for advertising, etc.; sec. 3. Publication of, designating the time and place of sale; sec. 3. Tax Collector may adjourn sale from day to day; sec. 3. Sale, how to be conducted; sec. 3, 4. Redemption, when and how made; sec. 4. Licenses, by whom to be procured, and for what purposes; sec. 5. Licenses, how classified; sec. 5. Licenses, from whom obtained; sec. 5. County warrants, drawn upon general fund, made transferable; sec. 5. AN ACT To amend an Act entitled "An Act to provide a uni form system of Territorial and County Revenue, and for the assessing and collecting the same." Be it enacted by the Legislative Assembly of the Territory of Idaho, as follows: SECTION 1. That section second of an Act entitled "An Act to provide a uniform system of Territorial and County Revenue, and for the assessing and collecting the same," approved December 22d, A. D. 1864, be, and the same is hereby, amended so as to read as follows: The Board of County Commissioners of each county shall, prior to the first Monday in May, unless otherwise provided by special Act, annually assess the amount of taxes that shall be levied for county purposes, designating the number of cents which shall, on each one hundred dollars of taxable property, real or personal, be levied for each purpose; and shall add thereto the amount levied by law on each one hundred dollars of taxable property, real or personal, for either Territorial or county purposes. All taxes levied under the provisions of this Act, except as hereinafter provided, shall be paid in the legal coin of the United States, or in foreign coin, at the value fixed for such coin by the laws of the United States, or in gold dust or bullion at its cash value, which, in all cases, shall be decided by the Collector: Provided, however, That county taxes levied in accordance with the provisions of any special Act, may be collected in such funds as in such special Act may be provided: Provided, further, That nothing in this Act shall be construed so as to prohibit any county, city, or town, from levying and collecting general or special taxes, in accordance with the provisions of its charter, or of any special Act. The Board of Commissioners of the respective counties shall, prior to the first Monday in May, each year, cause to be prepared suitable and well bound books for the use of the Assessor, in which he shall enter his tax list, or assessment roll, as hereinafter provided. Said books shall contain suitable printed or written heads, and be ruled to conform with the form of the assessment roll, as provided in this Act. The County Commissioners shall set aside from the amount so paid into the County Treasury, in gold coin, dust, or bullion, for county purposes, forty-five per cent., to meet, and pay in cash, all the current expenses of the Court House, Jail, and the offices of the several county officers, for lights, fuel, stationery, printing, and food and clothing for prisoners; and they shall, at each regular session, audit and allow all just and reasonable claims against such fund; and if, at any time, the Commissioners find that they have set aside a greater amount than necessary, they shall order the surplus to be transferred to the general fund. SEC. 2. Section ten of said Act shall be amended so as to read as follows: Section Ten. Between the first Monday in May and the first Monday in August, in each year, the County Assessors, except otherwise required by special enactment, shall ascertain, by diligent inquiry and examination, all prop erty in his county, real or personal, subject to taxation, and also all persons, corporations, associations, companies, or ferries, owning, claiming, or having the possession or control thereof; and he shall then determine the full cash value of all such property, and shall list and assess the same to the person, firm, corporation, association, or company, owning, or having the possession, charge or control thereof. For the purpose of enabling the Assessor to make such assessment, he shall demand from each person and firm, and from the president, cashier, treasurer or managing agent of such corporation, association or company within his county, a particular description, under oath or affirmation, of all real estate within the county, owned, claimed by, or in the possession or control of such person, firm, corporation, association or company; also, a complete statement, under oath or affirmation, of all personal property within said county, belonging to said person, firm, corporation, association or company. If any person, officer or agent, shall neglect or refuse, on demand of the Assessor or his deputy, to give, under oath or affirmation, a description and statement required by this section, the Assessor shall make the description and statement as aforesaid, and shall make an estimate of the value of said property which such person, officer or agent neglected or refused to render under oath or affirmation, and the value so fixed by the Assessor shall not be reduced by the Board of Equalization. If the owner of any property not listed by any other person shall be absent, or unknown, the Assessor shall make an estimate of the value of such property. If the name of the absent owner is known to the Assessor, the property shall be assessed in his, her or their name; if unknown to the Assessor, the property shall be assessed to "Unknown Owners." SEC. 3. Section thirty-four of said Act is hereby amended so as to read as follows: Section thirty-four, On or before the fourth Monday in November the Tax Collector shall cause the delinquent list, named in section thirty-one, to be published, giving in said publication the name of the owner (when known) of all the real estate, of all the improvements, together with such a condensed description of the property that it may be easily known, and also a similar condensed description of any real estate or improvements assessed to unknown owners, and also the name of every party delinquent for any tax on personal property, and also opposite each name or description give the amount of taxes, including the costs, due from each delinquent person or prop erty, which shall be one dollar for each name or assessment of property, in addition to the ten per cent. hereinafter provided, one half of which shall be retained by the Tax Collector for his services in preparing said delinquent list, and the other half shall be paid to the County Treasurer, and shall constitute a special fund to be applied toward the payment of the publication of said list. If a newspaper is published in the county the publication by this section required shall be made by one insertion one time per week for three successive weeks, or in a supplement to such newspaper, to be designated by the County, Commissioners; but if there is no newspaper published in said county, that the publication shall be made by posting up a written or printed copy of the list, in at least three conspicu ous public places in said county. Said publication shall also designate the time and place of commencing the sale, which time shall not be less than twenty-one days from the first appearance of the publication; and the place of sale shall be in front of the County Court House. On the day and at the place fixed for the final sale, or on some subsequent day, to which he may have postponed it, of which he shall give due notice, the Tax Collector shall, between the hours of ten o'clock, A. M., and three o'clock, P. M., commence to sell the real estate and improvements advertised, and upon which the taxes and costs have not been paid, commencing at the head of the list and continuing it alphabetically through, unless the sale is adjourned until another day; and power is hereby given to the Tax Collector to postpone the day of commencing the sale, and to postpone the sale from day to day after it has been commenced, if he deems best for the interests of the Territory and county, or if the tax payers will be served by such postponement. Provided, however, The whole sale of real estate or improvements shall be completed within two weeks from the day first fixed as the day of sale. The owner in the possession, or the possessor of any real estate offered for taxes due by him, may designate in writing to the Tax Collector, prior to the commencement of the sale, what portion of the property he wishes bid on, if any person is willing to take less than the whole; but if the owner in possession or the possessor does not so designate, then the Tax Collector shall designate, and the person who will take the least quantity or smallest part of the land, or, in case an undivided interest is assessed, than the smallest portion of such interest, and pay the taxes and costs due, including one dollar which the Tax Collector shall be entitled to receive for a duplicate certificate of sale, shall be declared to be the purchaser, and he shall pay the taxes and costs thereon before ten o'clock, A. M., the following day, or the property shall on the next day, before the regular list is commenced, be again put up and sold, as though it had not been offered, and any person bidding off any property and not taking it shall be excluded from again bidding on any property advertised in the delinquent list. SEC. 4. Section thirty-six of said Act is hereby amended so as to read as follows: In all cases when such property is real or fixed, the sale shall be at the Court House door; in all other cases, it shall be the duty of the Tax Collector to seize any property whatever belonging to the delinquent, and sell so much thereof as may be necessary to pay taxes and costs. If any real estate, or the improvements thereon, cannot be sold for the amount of taxes and charges due thereupon, it shall be passed over for the time being, but shall, before the close of the sale, be re-offered for sale; and if the same cannot be sold for the amount aforesaid, the County Clerk shall bid off the same for the county, for such amount; and all such real estate, or the improvements thereon, so bid off for the county, shall continue liable to be taxed in the same manner as if they were owned by individuals; and such taxes and charges thereon shall be lien on such real estate or improvements, and shall be paid out of the County Treasury while such lands belong to the county; but no lands so bid off for the county, shall be offered for sale for any tax levied thereon subsequent to such bid, until it shall have been redeemed, or shall be sold by the county. When such real estate, or improvements, so bid off for any county, shall not be redeemed, as provided by law, the County Clerk shall execute to the county, in his official name, a deed of release therefor, witnessed and acknowledged in like manner as deeds to individuals, which shall have the same force and effect as conueyances executed by said Clerk to individuals, for real estate and improvements sold for taxes. SEC. 5. Immediately after section sixty-six of said Act, the following shall be inserted: Section sixty-seven. Licenses shall be obtained by the person or persons, association, or corporation, doing business in this Territory, engaged in any of the following occupations, to wit: In buying or selling foreign or inland bills of exchange, or in loaning moneys at interest, or in buying or selling notes, bonds, or other evidences of indebtedness of private persons, on Territorial, county, or city stocks, or indebtedness, or stocks of incorporated companies or unincorporated companies, or person or persons, or in buying or selling gold dust, or silver bullion, or gold or silver coin, keepers of savings banks, or engaged as common carriers in transmitting or carrying gold dust, gold or silver coin or bullion from any place in this Territory to any place without this Territory, or from one place to another place within this Territory, for profit, or engaged in receiving general or special deposits of gold dust, gold and silver coin or bullion, for profit; Provided, That checks used in the transaction of business between parties within this Territory, shall not be included, nor be liable to the provisions of this Act. Section sixty-eight. Any person or persons, associations or corporations, engaged in any business or occupations enumerated in the preceding section, shall be divided in five classes, as follows: those doing business in the aggregate to the amount of two hundred and fifty thousand dollars per quarter and over, shall constitute the first class; those doing business to the amount of two hundred thousand dollars, and less than two hundred and fifty thousand dollars per quarter, shall constitute the second class; those doing business to the amound of one hun dred thousand dollars, and less than two hundred thousand dollars per quarter, shall constitute the third class; those doing business to the amount of fifty thousand dollars, and less than |