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houses, and such other information as the territorial superintendent may desire.
Sec. 2. This act to take effect and be in force from and after its passage.
AN ACT PROVIDING FOR THE ASSESSMENT OF SHEEP BELONG
ING TO NON-RESIDENTS, AND FOR OTHER PURPOSES. C.
Sec. 1. Sheep of non-residents to be taxed. Method of enforcing.
Be it enacted by the Legislative Assembly of the Territory of New
Mexico: Section 1. Hereafter all sheep or goats belonging to nonresidents of the Territory of New Mexico shall be subject to assessment in the county where such sheep or goats may be found grazing, and such sheep or goats shall be assessed at any time during the year by the assessor of such county and the taxes thereon shall be payable immediately upon such assessment being made by the assessor, and if such taxes are not paid forth with and in such case it is hereby made the duty of such assessor to destrain and take possession of a sufficient number of such sheep or goats and expose the same for sale to the highest bidder, within twenty (20) days after such destraint so made and such assessor shall deduct four (4%) per cent commission as compensation for his services and also all actual and necessary expenses incurred in taking care of such sheep or goats so destrained until such sale shall have been made, and such assessor shall within ten days after such sale shall have been made or after having collected such taxes turn over the proceeds of the same to the county treasurer together with a statement of the number of sheep or goats sold or assessed and the amount of money received and thereupon it shall be the duty of such treasurer to enter upon the tax rolls the name of the person so assessed and from whom such taxes shall have been collected, either by collection or destraint and sale, and such treasurer is hereby required to distribute the proceeds of such taxes so collected to the proper funds.
Sec. 2. Such assessor shall before making such destraint hereinbefore authorized make a written demand upon the person in charge of such sheep or goats belonging to nonresident owners as hereinbefore specified, which written demand shall set forth the number of sheep assessed, the rate, the value thereof, the rate of taxation which shall be the same rate of taxation levied upon similar property from resident owners, and shall demand of such owner of such sheep or such person in charge of such sheep or goats payment for the same, and if the same be not paid within ten (10) days then and in such case the assessor shall proceed to recover the amount of taxes so assessed and levied by destraint as hereinbefore provided. Should any such person in charge of such sheep resist the authority herein conferred upon such assessor said assessor shall have the rights and authority granted sheriffs to summon sufficient persons necessary to aid in carrying out the provisions of this act. Provided, That this act shall not apply to transient sheep which may be traveling across this Territory, and which shall not remain grazing in any one county more than twenty (20) days. Provided, further, That this act shall not apply to non. resident owners of sheep who may have listed such sheep for taxation in the county or counties in accordance with the provisions of law as now provided.
Sec. 3. This act shall be in full force and effect from and after its passage.
AN ACT TO REPEAL AN ACT OF THE 36TH LEGISLATIVE ASSEM
BLY OF THE TERRITORY OF NEW MEXICO, ENTITLED “AN
Sec. 1. Amending Sec. 1, Chap. 54. Acts 34th Legislatlve Assembly.
Mexico: Section 1. That Section 1 of Chapter 54 of the Acts of the 36th Legislative Assembly be amended by striking out the word "directed” wherever it may appear in said Section.
Sec. 2. Any funds to the credit of the “Court House Building Fund” in any county which in the discretion of the county commissioners of such county, is not necessary for the purpose for which said fund was collected, the county commissioners of such county are hereby authorized to cause such furds to be transferred to the General School Fund of such countý.
Sec. 3. This act shall take effect and be in force from and after its passage.
AN ACT FOR THE ASSESSMENT AND COLLECTION OF TAXES ON
SLEEPING CARS AND REPEALING SECTIONS 4118, 4119, 4120
Sec. 1 Classes of cars termed sleeping cars "
Mexico: Section 1. That any person or persons, joint stock association or corporation wherever organized or incorporated, engaged in the business of operating sleeping cars on or over any railroad line or lines in whole or in part within this Territory, whether such cars be termed "sleeping," "palace,” “standard," "parlor," "dining" or "buffet" car, or by some other name, shall be deemed a sleeping car company.
Sec. 2. Every such sleeping car company defined in Section 1 of this act, doing business or owning cars which are operated in this Territory shall make and return, during the month of April in each year, to the territorial auditor, a true statement under oath of the persons constituting such company, if a person, or under oath of the president, secretary, treasurer, superintendent or chief officer of such association or corporation, if an association or corporation, which such statement shall be in form as may be prescribed by the auditor, but which shall contain the following facts:
I. The name of the company;
II. The nature of the company, whether a person or persons, or an association or corporation; and under the laws or in what state or territory incorporated;
III. The location of the principal office;
IV. The name and postottice address of the president, secretary, auditor, treasurer and superintendent or general manager;
V. The name and postoffice address of each officer or managing agent of the company in New Mexico, if any;
VI. The average number of each class of its cars used within this Territory during the year ending March 1st, next preceding the making of the return; the total number of miles of railroad track within and without this Territory, over which same are used, and the total number of miles of railroad track over which the same were used within this Territory.
Sec. 3. The cars subject to taxation under the provisions of this act shall be the same proportion of the cars defined in the sixth subdivision of the preceding section as the number of miles of railroad track on which the same were used in this Territory bears to the number of miles of railroad track on which they were used within and without this Territory.
Sec. 4. The valuation placed on such cars subject to tax. ation in this Territory is hereby fixed at $5,000 for each standard car and $1,500 for each tourist car of such sleeping car company, and the rate of taxation to be paid on said valuation is hereby fixed at $1.50 for each $100 of valuation. One-half of the tax herein provided shall be for the benefit of the "Territorial Purpose Fund” and the other one-half shall be for the benefit of the "Current Expense Fund" of the counties through which said cars may run, and shall be distributed among them by the territorial treasurer, in the ratio which the number of miles in any county over which such cars may run, shall bear to the whole number of miles in this Territory over which such cars may run, and such distribution certified to the territorial auditor, who shall issue his warrant to the different county treasurers for the amount each county is entitled to by said distribution.
Sec. 5. The form of oath by which said statement shall be sworn to shall be in substance as follows:
being first duly sworn, upon his oath states that he is the
(state whether owner or agent) of.....
(state name of company or name commonly used) which said.... is operating sleeping cars in the Territory of New Mexico; that he is duly authorized to make the foregoing statement for taxation in New Mexico; that he has read the foregoing statement and knows the contents thereof, and that said statement is made up from the official records in the office of the said .....
i. at and is true as shown by said record.
Sworn to and subscribed in my presence this
.. day of
Notary Public. Sec. 6. Every such sleeping car compary designated by this act which shall fail to comply with the requirements of the same, shall be deemed guilty of a misdemeanor and upon conviction thereof, before a court of competent authority, shall be fined in the sum of twenty-five ($25.00) dollars for each day for which such company fails to make the statement and pay the tax as required by the provisions of this act, said fine when collected to be turned into the funds designated in this act, and a false report or report improperly sworn to or which omits anything herein required, shall be deemed for the purposes of this act no report, and the tax herein provided for may be collected in the manner provided by law for the collection of taxes on personal property.
Sec. 7. Any person who shall make or cause to be made a false or untrue statement, in whole or in part, of the matters and things herein required, for the purpose of presenting or causing same to be presented to the Auditor of New Mexico, or who shall present or cause to be presented any such false or untrue statement to such auditor, shall be deemed guilty of a felony, and upon conviction thereof shall be imprisoned for not more than three years, or fined not more than five thousand dollars ($5,000.00), or by both such fine and imprisonment in the discretion of the court trying the same; and any sleeping car company, as defined by this act, making or causing to be made, or filed with such auditor, by or through any of its officers, employes or agents, any such false or untrue statement shall, upon conviction thereof, be fined in any sum not to exceed ten thousand dollars ($10,000.00).
Sec. 8. Sections 4118, 4119, 4120 and 4121 of the Compiled Laws of New Mexico of 1897 are hereby repealed, but such repeal shall not operate to prevent the collection of any tax heretofore assessed thereunder, and all acts and parts of acts in conflict herewith are hereby repealed, and this act shall be in full force and effect from and after its passage.