Right reserved. ture of this state to alter, amend, or repeal this Act, at any time when the same may be deemed expedient. May erect buildings An Act to grant certain privileges to gas companies and others. Approved February 26, 1877, 94. 1072. SECTION 1. Any person, persons, or company desirand lay pipes. ing to supply the inhabitants of any city or town in this state with illuminating gas, it shall have the license and authority to erect within the limits of such city or town the necessary buildings, works, and machinery for the manufacture or production of such gas; to make the necessary excavations in the public streets of such city or town, for the purpose of laying gas pipes therein; to lay all necessary pipes, and to reopen such excavations at any time for replacement, repair, or examination of the pipes; provided, that no street shall be obstructed to an unnecessary degree, or for an unnecessary period of time, by any work as aforesaid. Proviso. Every com pany incorporated in any other state must file certificate. List of officers to be appended rected from An Act to require foreign corporations to furnish evidence of their incorporation, and corporate name. Approved March 3, 1869, 115. 1073. SECTION 1. Every incorporated company or association created and existing under the laws of any other state, or of any foreign government, shall file in the office of the County Recorder of each county in this state, wherein such corporation is engaged in carrying on business of any character, a properly authenticated copy of their certificate of incorporation, or of the Act or law by which such corporation was created, with a proper certificate of the officers of the corporation as to the genuineness of the same; and to each of such certificates Must be cor- shall be appended a duly certified list of the officers of such cortime to time. poration, which said list, with the proper supplemental certificate, shall be corrected as often as a change in such officers May be intro-Occurs; and a copy of such certificate, duly certified to by the County Recorder wherein such certificate is filed, may be introduced in evidence to prove the fact of the existence of such corporation, without further proof.—As amended, Stats. 1877, 57. 1074. SEC. 2. Any person or persons who shall act as the managing agent or Superintendent of any such corporation, in conducting or carrying on any business of such corporation, in any of the counties of this state, without any such certificate having been filed as required by section one of this Act, duced in evidence. Penalty. shall be deemed guilty of a misdemeanor, and on conviction shall be fined not less than fifty nor more than five hundred dollars, to which may be added imprisonment in the county jail for any period not exceeding six months; provided, that Proviso. in all actions against such corporations, associations, or companies which have neglected to file the proper certificate or Act of their incorporation, as heretofore provided, it shall be sufficient to establish the legal existence of such corporation by the proof of their acting as such.-As amended, Stats. 1877, 57. Evans v. Lee, 11 Nev. 194. An Act to provide for the consolidation of domestic and certain foreign corporations. Approved March 13, 1883, 121. date, when 1075. SECTION 1. All and any corporations heretofore or May consolihereafter formed in the State of Nevada, and under its laws, and where. upon the written consent or request of the holder or holders of three-fourths of the stock thereof, filed with the Secretary of the corporation to be affected, shall have the power and right to consolidate all corporate franchises and property of every name and nature with any other then existent corporation or corporations of the State of Nevada, or of any state or territory in the United States of America, as may be agreed by the Boards of Trustees or Directors of the corporations consclidating. liabilities. 1076. SEC. 2. Such consolidation shall not relieve the consolidation consolidating corporations, or either of them, from any liabili- not to relieve ties, nor shall it extinguish nor limit any franchise or right. It shall be evidenced by a certificate, under the corporate seals How of the consolidating corporations, signed by the President and "videnced. Secretary of each, briefly reciting the act or acts sought to be accomplished, and generally the property sought to be conveyed or assigned, together with the name of the receiving corporation, which may be that of either of the consolidating corporations, or a new ance or operate. one. Such certificate shall, without further convey-Certificate to assigument, operate as a transfer of all property, real, personal, or mixed, of the consolidating corporations to the new corporation. It shall be filed in the office of the Secretary of State, and a certified copy thereof shall at all times and all places be evidence of its contents; provided, that the consolidated Proviso. company shall be and remain subject to the laws of the State of Nevada and the state or territory respectively of which the corporation consolidated is the creature, and shall have in all respects the same privileges as though the consolidation had not taken place, and the same rights and privileges as if said consolidated company had incorporated in the State of Nevada. CHAPTER IX. REVENUE AND TAXES. State tax for portionment. SECTION. 1077. General Revenue Act. 1188. Supplementary to above. 1195. Same, and providing for assessment of railroads. 1200. Supplemental to General Revenue Act. 1201. Amendatory and supplemental to General Revenue Act. 1207. Manner of collecting taxes on personal property defined. 1221. Taxation of net proceeds of mines. 1231. Supplemental to preceding. 1232. Taxation and location of borax and soda mines. 1236. Mines that produce a ton or less of ore per day. 1240. Time of levying and assessing taxes. 1243. Relative to special taxes. 1244. Tax suits, District Attorney may make more certain description. 1245. Legalizing publication of summons in tax suits. 1246. Penalty for non-payment of taxes after suit. 1247. Costs in tax suits against incorporated cities and towns. 1248. Sale of property for delinquent taxes, 1257. Revenue from and restriction of gaming. 1269. Licensing traveling merchants and drummers. 1277. Taxation of dogs. 1279. Fines as part of revenue. 1280. Publication of the names of tax payers. An Act to provide revenue for the support of the government of the Approved March 9, 1865, 271. 1077. SECTION 1. For the fiscal year commencing January 1881, and a first, eighteen hundred and eighty-one, and annually thereafter, an ad valorem tax of ninety cents on each one hundred dollars of taxable property is hereby levied and directed to be collected for state purposes upon all taxable property in this state, including net proceeds of mines and mining claims, except such property as is by law exempt from taxation. Of the tax hereby levied, sixty-four (64) cents shall go into the general fund of the state, eight (8) cents shall go into the territorial interest fund, ten (10) cents shall go into the state interest and sinking fund, three (3) cents shall go into the indigent insane asylum interest ard sinking fund, and five (5) cents shall go into the general school fund of the state.-As amended, Stats. 1867, 159; 1875, 71; 1879, 109; 1881, 106. use of 1078. SEC. 2. The Board of County Commissioners of each Books for county shall, prior to the first Monday of April of each year, ' Assessor. cause to be prepared suitable and well-bound books for the use of the Assessor, in which the County Assessor shall enter his tax list and assessment roll, as hereinafter provided; and in which list and assessment roll shall be assessed and included all taxes levied by authority of law for county purposes. Said books shall contain suitable printed heads, and be ruled to conform with the form of the assessment roll, as provided by this Act. As amended, Stats. 1867, 159. be lien. 1079. SEC. 3. Every tax levied under the provisions or Tax levied to authority of this Act is hereby made a lien against the property assessed, and a lien shall attach upon the real property for the tax levied upon the personal property, of the owner of such real estate, which lien shall attach on the first Monday in April in each year, on all property then in this state, and on all other property whenever it reaches the state, and shall not be satisfied or removed until all the taxes are paid, or the property has absolutely vested in a purchaser under a sale for taxes. Except such the United cities and claims. 1080. SEC. 4. All property, of every kind and nature All property whatsoever, within this state, shall be subject to taxation, except: to be taxed. First-All lands and other property owned by the state, or by the United States, or by any county, municipal corporation, as is owned town, or village in this state, and all public school houses, with by the state, the lots appurtenant thereto, owned by any legally created States, towns, school district within the state; provided, that when any of the school property mentioned in this subdivision is used for any other districts. than public purposes, and a rent or valuable consideration is received for its use, the same shall be taxed. Second-Mines Mines and and mining claims; provided, that nothing in this section shall mining be so construed as to exempt from taxation possessory claims to the public lands of the United States, or of this state, or the proceeds of the mines; and, provided further, that nothing herein shall be so construed as to interfere with the primary title to the lands belonging to the United States Third Buildings Churches, chapels, and other buildings used for religious religious worship with their furniture and equipments and the lots of worship to ground on which they stand, used therewith and necessary $5,000. thereto provided, that the amount so exempt shall in no case exceed the sum of five thousand dollars for any one church, chapel, or other building used exclusively for religious worship; and, provided further, that when any such property is used for any other than for church purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed. Fourth-The funds, furniture, and paraphernalia, and regalia certain owned by any lodge of the Order of Free and Accepted Masons, property of or of the Independent Order of Odd Fellows, or of any other societies to similar charitable organization, or by any benevolent or charitable society, so long as the same shall be used exclusively for used for value of charitable value of $5,000. Public graveyards. orphans. the legitimate purposes of such lodge or society, or for such charitable or benevolent purposes; provided, that such exemption shall in no case exceed the sum of five thousand dollars to any one lodge, society, or organization. Fifth-All cemeteries and graveyards, set apart and used for and open to the public for the burial of the dead, when no charge is made for burial Widows and therein. Sixth-The property of widows and orphan children, not to exceed the amount of one thousand dollars to any one family; provided, that no such exemption shall be allowed to any but actual bona fide residents of this state, and shall be allowed in but one county in this state to the same family, and the party or parties claiming such exemption, or some one in their behalf, shall make an affidavit before the County Assessor of such residence, and that such exemption has been claimed in no other county in this state for that year.-As amended, Stats. 1877, 175; 1879, 111; 1885, 117. Real estate defined. Personal property defined. State v. Central Pacific R. R. Co., 7 Nev. 99; Conley v. Chedic, 7 Nev. 336; State v. Carson City Savings Bank, 17 Nev. 146; Robinson v. Longley, 18 Nov. 71. 1081. SEC. 5. The term "real estate," when used in this Act, shall be deemed and taken to mean and include, and it is hereby declared to mean and include all houses, buildings, fences, ditches, structures, erections, railroads, toll roads, and bridges, or other improvements, built or erected upon any land, whether such land be private property, or property of the state, or of the United States, or of any municipal or other corporation, or of any county, city, or town in the state, the ownership of, or claim to, or possession of, or right of possession to any lands within the state, and the claim by or the' possession of any person, firm, or corporation, association, or company to any land, and the same shall be listed under the head of "real estate." The term "personal property," whenever used in this Act, shall be deemed and taken to mean, and it is hereby declared to mean and include all household and kitchen furniture, all law, medical, and miscellaneous libraries, all goods, wares, and merchandise, all chattles of every kind and description, all money on hand, or on deposit in bank or banks, or with individuals, all moneys at interest, secured by mortgage or otherwise, gold dust, gold and silver bars, bullion, solvent debts, other than those mentioned in this section, when the amount exceeds the same character of indebtedness of the party assessed, stocks of goods on hand, horses, mules, oxen, calves, beef cattle, hogs, sheep, goats, jacks, and jennies, and cattle of every description, wagons, carriages, buggies, omnibuses, stages, stage coaches, sulkies, carts, drays, and all other vehicles, whether for use, pleasure, or hire; also, all iocomotives, cars, rolling stock, and other personal property used in operating any railroad within the state; all machines and machinery, all works and improvements, all steamers, vessels, and watercraft of every kind and name navigating or used upon the waters of any river or lake within this state, or having a general depot or terminus |