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lars in value, and so that more than one homestead exemption may be claimed in such homestead, such person shall not receive the benefits of said exemption, but the whole of such homestead shall be assessed at double its actual value, and he shall be compelled to pay taxation thereon without the benefits of any exemption thereon. Provided further, that in the event that any head of a family residing in this Territory should not be the owner of a homestead, or the value of whose homestead does not amount to the sum of Two Hundred Dollars, then such person shall be entitled to an exemption in a sum sufficient to make the total value of his exempt property Two Hundred Dollars, which said exemption shall be allowed only out of the following classes of property, to-wit, real estate other than a homestead which the said head of family owns or is possessed of in the county wherein he resides and has his domicile; farming implements, wagons, one team, either of horses, mules, burros, or one yoke of oxen, or one milch cow, or he may have such exemption, in the absence of such personal property, out of goats or household or kitchen furniture. Section 2. This act shall be in force and effect from and after its passage.

CHAPTER XCVI.

AN ACT TO AMEND SECTION 4066 OF THE COMPILED LAWS OF 1897, AND FOR OTHER PURPOSES. C. S. for C. B. No. 123; Approved March 21, 1901.

CONTENTS.

Section 1. When Taxes Become Delinquent. Penalty to be Added.

Be it enacted by the Legislative Assembly of the Territory of New Mexico.

Section 1. That section four thousand and sixty-six (4066) of the Compiled Laws of 1897, as the same was amended by section ten (10) of Chapter twenty-two (22) of the Acts of the thirty third Legislative Assembly of 1899, be and the same is hereby amended by striking out the first sentence thereof, and inserting in lieu thereof the following:

"On the first day of December of each year one half of the unpaid taxes levied during that year and on the first day of June next following the remaining half of said taxes shall become delinquent and there shall be added on the second days

of December and July respectively one per cent of the amount of such delinquent taxes as a penalty for non payment."

Section 2. Hereafter no rebate shall be allowed upon payment of any taxes in advance of the date at which they would become delinquent.

CHAPTER XCVII.

AN ACT RELATING TO THE COMPENSATION OF STENOGRAPHERS FOR THE DISTRICT COURTS OF THE TERRITORY

OF NEW MEXICO. C. B. No. 120; Approved March 21, 1901.

CONTENTS.

Section 1. Compensation of Court Stenographers. Proviso.

Be it enacted by the Legislative Assembly of the Territory of New Mexico:

Section 1. That the official stenographer for each district court in the Territory of New Mexico, shall receive a compensation of seven dollars per day as now provided by law, to be paid out of the court fund, for his attendance upon and for services he may be required by the court to perform, at and dur ing a term of said court, and for any services he may be required by the court to perform in the trial of causes before the court in chambers: Provided, that the amount which may be paid said official stenographer for services performed by him in the trial of causes before the court in Cha abers, shall not exceed one hundred and fifty dollars per annum.

Sec 2. This act shall be in full force and effect from the date of its passage.

CHAPTER XCVIII.

AN ACT REQUIRING TERRITORIAL INSTITUTIONS TO ACCOUNT FOR PUBLIC MONEY RECEIVED BY THEM. C. B. No. 78; Approved March 21, 1901.

CONTENTS.

Section 1. Records and Itemized Accounts to be Kept. Itemized Accounts to Accompany Requisition for Money.

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Section 3. Detailed Statement of Receipts and Disbursements. Penalty.
Section 4. List of Pupils Emolled to be Transmitted to Governor.

Be it enacted by the Legislative Assembly of the Territory of New Mexico:

Section 1. The boards of managers of the different territorial institutions, under whatsoever name they may be legally designated, are hereby directed and required to keep in suitable books of record a strict account of all moneys received by them from the Territory, and also itemized accounts of the disbursement of the same. They shall require all bills against such institutions to be made out in duplicate, and all salaries or other expenditures except for bills and current expenses shall be receipted for in duplicate, one of such bills or receipts to be kept by the said board of managers with the other papers and property of the institution, and the other to accompany all requisitions upon the Auditor of the Territory for warrants, and no warrant shall be drawn by the Auditor for any amount in favor of any such institution unless the requisition therefor is accompanied with such itemized receipts for the money expended after the last requisition.

Sec. 2. The persons in charge of each charitable or other institution which receives territorial aid, shall make their requisitions upon the Auditor in the same manner as is provided for territorial institutions in section one of this act, and shall keep books and furnish itemized duplicate receipts for all moneys received and paid out, in the same manner.

Sec. 3. It is hereby made the duty of the several boards of managers of territorial, charitable or other institutions which receive any money from the territorial treasury, at the end of each fiscal year to make out an itemized and detailed statement of all receipts and disbursements of such institution up to and including the last day of said fiscal year, which shall

be sworn to as correct by the secretary, treasurer, or other accounting officer of such institution who draws and receives the territorial funds, and shall be transmitted to the Governor of the Territory within the first thirty days of the new fiscal year; and any failure on the part of any person or officer to perform the duties herein specified shall subject such person to removal from his position, and in case he is a bonded officer it shall be considered as a breach of his bond and be a mis demeanor in office, for which he may be fined in any sum not exceeding five hundred nor less than one hundred dollars, which shall be recovered from him and the sureties on his bond as a penalty.

Sec. 4. The governing Boards of the several Educational Institutions of this Territory shall, at the same time when the annual financial statement required by Section 3 of this Act, is to be made, also make and transmit to the Governor, a list of the pupils enrolled in such institution on the last day of the preceding fiscal year, stating the name, age, residence and grade of each pupil.

Sec. 5. All acts and parts of acts in conflict herewith are hereby repealed; and this act shall take effect and be in force from and after its passage.

CHAPTER XCIX.

AN ACT IN REGARD TO APPEALS AND WRITS OF ERROR. C. B. No. 125; Approved March 21, 1901.

CONTENTS.

Section 1. Rights of Appellant or Plaintiff in Error in Appeals to Supreme Court.

Be it enacted by the Legislative Assembly of the Territory of New Mexico.

Sec. 1. In all causes finally determined in any of the Districts Court of this Territory, and, an appeal or writ of error has been or may be sued out or taken to review said cause in the Supreme Court of the Territory, the appelant or plaintiff in error shall have the right to docket such appeal or writ of error at any time before a motion by appellee or defendant in error to docket and affirm judgment. When such cause shall be docketed by the appellant or plaintiff in error, the record may be perfected within thirty days thereafter, or, the said ap

peal or writ of error may be dismissed by such appellant or plaintiff in error filing with the clerk of the Supreme Court a written dismissal, and thereafter at any time such appellant or plaintiff in error may take a new appeal or sue out a writ of error anew in said cause, provided the same be so taken or sued out within one year from the date of the judg ment sought to be reviewed, became final.

Sec. 2. This act shall be in force and effect from and after its passage.

CHAPTER C.

AN ACT PROVIDING FOR THE COLLECTION, ARRANGEMENT, AND DISPLAY OF THE PRODUCTS OF THE TERRITORY OF NEW MEXICO AT THE LOUISIANA PURCHASE EXPOSITION, OR ST. LOUIS WORLD'S FAIR, OF 1903, AND TO MAKE AN APPROPRIATION THEREFOR. C. B. No. 84; Approved March 21, 1901.

CONTENTS.

Section 1. The Territorial Board of Louisiana Purchase Exposition Managers of New Mexico Created.

Section 2. Governor to Appoint. Organization.

Section 3. Compensation of Members of Board.

Sections 4, 5, 6 and 9. Duties of the Board.

Section 7. Appropriation.

Section 8. Tax Levy to be Made by Auditor.

Vacancies.

Section 10. County Commissioners May Make Appropriation.

Be it enacted by the Legislative Assembly of the Territory of New Mexico:

Section 1. That for the purpose of exhibiting the resources, products and general development of the Territory of New Mexico, at the Louisiana Purchase Exposition or Saint Louis World's Fair, to take place in or near the City of Saint Louis, in the State of Missouri, in 1903, a Commission is hereby created, to be called The Territorial Board of Louisiana Purchase Exposition Managers of New Mexico, to be organized and continue its duties as hereinafter provided; said commission to consist of seven men, residents of the Territory of New Mexico.

Section 2. The members of said territorial board shall be appointed by the Governor of New Mexico within sixty days

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