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

Mexico:
Section 1. That for the purpose of aiding and encouraging
the construction of beet sugar factories, broom factories,
woolen mills, smelters, water power plants, cement and
plaster manufacturing plants, refining or reduction works,
water ways, pipe lines, ditches, canals, flumes, or other
means of conveying water for the purpose of supplying water
for beet sugar factories, broom factories, woolen mills,
smelters, refining or reduction works, or irrigation plants,
hereafter erected or constructed for the purpose of treating
beets, broom corn, wool, orores, or supplying water for
placer mining, or smelter purposes, or irrigation purposes,
in the Territory of New Mexico, together with all machinery
and fixtures affixed thereto and used therein, including real
estate, not exceeding one hundred acres for each factory or
mill, and upon which such factory or mill is constructed,
shall be exempt from taxation as follows, to-wit:

Those factories, mills, smelters, water power plants,
cement and plaster manufacturing plants, refining or reduc-
tion works, water ways, pipelines, ditches, canals, flumes, or
irrigation plants, which shall be erected and operated in good
faith and in a substantial manner on or before the first day
of April, A. D. 1909, shail be exempt from taxation for a
period of six years from and after the completion thereof.

Sec. 2. 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hereby repealed, and this act shall take effect and be in force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 the date of its passage.

CHAPTER 13..

AN ACT ASSENTING TO THE PURPOSE OF GRANTS OF MONEY

AUTHORIZED BY AN ACT OF CONGRESS ENTITLED, "AN ACT
TO PROVIDE FOR AN INCREASED ANNUAL APPROPRIATION
FOR AGRICULTURAL EXPERIMENT STATIONS AND REGULAT-
ING THE EXPENDITURES THEREOF, APPROVED MARCH 16,
1906.” H. B. No. 68; Approved March 7, 1907.

CONTENTS.

Sec. 1. Giving assent of Legislative Assembly, per requirements of "Adams Act," to

carrying out of provisions of said act.
Be it enacted by the Legislative Assembly of the Territory of New

Mexico:
Section 1. That the assent of the Legislative Assembly of
the Territory of New Mexico is hereby given, in pursuance of

CHAPTER 15.

AN ACT RELATING TO THE SETTLEMENT OF ACCOUNTS OF

PUBLIC OFFICERS. H. B. 183; Law by limitation, March 13,
1907.

CONTENTS.

Sec. 1. Disputes arising as to the accounts between Territory or county and officers

of Territory or county. Jurisdiction conferred on District Court to settle.
Bondsmen to be made parties thereto upon petition and prayer, and

process shall issue.
Sec. 2. When complaint is filed by Territory through Attorney General or by county

through District Attorney, Court to issue order directed to proper person,
or if agaicst county, to Board of County Commissioners, or if against
Territory, to the Attorney General. Constituted officer upon wbom pro-
cess to be served. Order to require cause to be shown why jurisdiction
should not be taken and settlement made. The Court, if cause is shown,
to appoint expert 'accountant referee unless circumstances require re-
feree learned in law. Expenses of referee and other costs against Ter-

ritory to be paid by Territorial Auditor to Clerk of District Court.
Sec. 3. Referee to take oath.
Sec. 4. Privileges and powers of referee.
Sec. 5. Referee to examine public records in buildings where records are kept.

Place of taking testimony.
Sec. 6. Referee to make report to Court in detail.
Sec. 7. Exceptions to reports of referees. When to be filed.
Sec. 8. Court shall have power to approve or reject either in part or as a whole

report of referee. May render judgement.
Sec. 9. Judgement to run against sureties on official bond. Judgement against Ter-

ritory and counties. How paid.
Sec. 10. No other action to be brought involving same matter. Proviso.
Sec 11. Party aggrieved may appeal. Costs to be recovered as in civil cases.
Sec. 12. Proceedings, where to be brought.
Sec. 13. Statute of limitation suspended. Failure to pay judgement within thirty

days evidence of embezzlement.
Sec. 14. Provisions of this act do not cover suits pending prior to February 28th, 1907.
Be it Enacted by the Legislative Assembly of the Territory of

New Mexico:
Section 1. Whenever any dispute arises between the
Territory or any county, and any officer of the Territory or
such county, whether in or out of office, or whenever the
official accounts of any person may be in dispute growing out
of the settlement of the accounts of such officer or person,
and the debiting or crediting of items in such accounts shall
be questioned by either party, to such settlement, a suit may
be instituted by either party to such dispute or settlement at
any time within one year from and after the date of the
passage of this act and jurisdiction is hereby conferred upon
the district court to pass upon and settle such accounts in
accordance with the provisions of this act. When action as
herein provided shall be brought against the Territory or any county, the bondsmen of such officer may be made parties thereto upon the cross petition and prayer therefor, and process shall issue against such bondsmen as in other civil cases.

Sec. 2. Upon the filing of any complaint or petition under oath by the Territory of New Mexico through the attorney general, or by any county thereof through the district attorney of the district wherein such county is situated, or by any official or ex-official, whether in or out of office, of the territory, or of any person whose official accounts may be in dispute, or of any county, setting up the facts conferring jurisdiction as provided in the preceding section, the court shall forth with issue an order directed to the proper official or ex official of the Territory, or county, officer or ex-officer, or member or ex-member of a territorial board, or in case the complaint is directed against the county to the board of county commissioners of the county, and if directed against the Territory, to the attorney general of the Territory, who is hereby made the officer upon whom such process shall be served, and who is hereby empowered and directed to accept service of such process on behalf of the Territory, and such order shall require cause to be shown on a day named therein not more than twenty days after the filing and presentation of said complaint or petition, why jurisdiction should not be taken, and the settlement of such accounts proceeded with under this act. The petition need not allege the items in dispute, and upon the return of the order to show cause to the court, if satisfied that such a dispute or disagreement exists as will in his opinion necessitate the procedure provided for in this act, shall with all convenient speed appoint a referee, who shall be an expert accountant, who shall with all convenient speed audit such accounts and inquire into all matters, transactions and negotiations relative to the official acts of such official or ex official during his term of office: Provided, The judge of the district court wherein such petition is filed may, if he deems proper and in furtherance of justice, appoint as such referee a person learned in the law instead of an expert accountant, and such referee learned in the law may employ, subject to the approval of said judge of the district court, an expert accountant, and such referee, upon the completion of the auditing of said accounts and investigation, shall report his findings to the court as hereinafter provided. The expense of employment of experts and the fees of all witnesses and all other necessary expenses of such hearing may be taxed by the court as costs in the case, and if any costs shall be adjudged against the Territory such costs shall

be paid to the clerk of the district court upon a requisition therefor approved by the judge of such court upon a warrant to be issued by the territorial auditor on the Territorial General Purpose Fund, and shall be distributed by such district clerk to the parties entitled thereto. And if any such costs shall be adjudged against a county the same shall be paid out of the Court Fund in like manner as other territorial court costs are paid.

Sec. 3. The person so appointed referee or so employed as expert accountant shall take, subscribe and file an oath in said cause, that he will faithfully and impartially discharge his duties as such referee.

Sec. 4. The referee or any expert acountant selected under the provisions of this act shall be entitled to have access to all books and papers relating to such accounts, and he shall proceed with all convenient speed to fully and completely examine all proper books and accounts which he may secure or may be offered in evidence. The referee shall have power to cause subpoenas to be issued if necessary to procure the attendance of witnesses before him, to administer oaths, and be vested with all the powers now vested by law in referees appointed by the district court as in other civil cases, and may examine such witnesses as to all matters pertaining to such acounts as fully as he may deem necessary.

Sec. 5. Whenever in such proceeding it shall become necessary to examine any books, records or accounts which are public records the same may not be removed from the building wherein they are required to be kept, but in such case the referee shall make his examinations at the building where such books, records and accounts are kept. And the referee may take testimony at such place as shall be most convenient to all parties concerned.

Sec. 6. Upon the completion of his investigation the ref. eree shall make a detailed report in writing to the court, together with all testimony taken by him, which said report shall state an account between such officer or person and the Territory or county, and make all other findings of facts which he may deem necessary to show the basis of his report. He shall in said report, after allowing all debits and credits which he may deem just and proper, also strike a balance showing the amount, if any, due to or from the Territory, or county, or such officer, or person in accordance with such findings.

Sec. 7. Upon the filing of the referee's report, exceptions thereto may be filed in writing by attorneys of either side within ten days, which said exceptions shall be heard by the court without delay.

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