instruct State and county officers in the proper mode of keeping such accounts.

SEC. 4. He shall ascertain the character and financial standing of all present and proposed bondsmen of State and county officers. He shall in the case of county officers, report to the board of county commissioners, and to the Governor, and in the case of State officers, he shall report to the Governor, the knowledge so obtained.

SEC. 5. He shall require of treasurers of counties, from time to time, as often as he shall deem necessary, a verified and complete statement of their accounts. He shall personally, without notice to the officers and at irregular intervals, visit State officers at least twice in each year, and county officers at least once in each year, and at such time shall make a thorough examination of the books, accounts and vouchers of said officers. He shall ascertain in detail the various items of receipts and expenditures and submit a report to the proper authority thereof.

SEC. 6. He shall inspect and verify the character and amount of any and all assets and securities held by county officers on public account. He shall ascertain the character and amount of any commission, fee or other charges for services exacted by such officers without warrant of law.

SEC. 7. He shall report to the Attorney General, or prosecuting attorney, the refusal or neglect of county officers to obey his instructions. The Attorney General, in case of State officers, and the prosecuting attorney, in case of county or municipal officers, shall promptly take action to enforce a compliance with such instructions of the State examiner.

SEC. 8. He shall report to the Governor the result of his examination, as well as any failure of duty of any public official, as often as he thinks it may be required by public interest.

The Governor may cause the result of any examination, made by the State examiner, to be made public, or, at his discretion, may take such action for the public security as the exigency may demand. He may, if he deem the public interest to require it, suspend any officer from further performance of duty until the examination be had, or such security be obtained as may be demanded for the prompt protection of public funds.

SEC. 9. To enable the State examiner to properly perform the services herein required of him, the county commissioners and officers of the several counties, and State Treasurers and Auditors, and all other county and State officers, shall afford all reasonable and needed facilities to the State examiner. All officers and employes of the counties, herein referred to, shall make returns and exhibits to the State examiner under oath, in such form and at such time or times as he shall prescribe.

SEC. 10. He may examine any of the books, papers, accounts, bills, vouchers or other documents or property of any or all of the counties and State officers, and custodians of county and State funds. He may examine under oath, county and State officer and the custodians of county and State funds aforesaid.

SEC. 11. Each and every person required herein to make returns and exhibits to the State examiner, who shall refuse or neglect to make such returns or exhibits, or who shall refuse to give such information required by the State examiner, shall be guilty of felony, and shall be punished by a fine not exceeding five thousand dollars, or imprisonment in the penitentiary not more than five years, or both. SEC. 12. Any person making any exhibit, or giving information, as herein required, or making any statement under this act on oath, who shall knowingly swear falsely concerning the same, shall be guilty of perjury, and shall be punished in the manner prescribed by law for the punishment of perjury.

SEC. 13. Any person who shall wilfully obstruct or mislead the State examiner in the execution of his duties as by this chapter prescribed, shall be guilty of felony, and upon conviction thereof, shall be punished by a finc of not more than five thousand dollars, or imprisonment in the penitentiary, not more than five years, or both.

SEC. 14. The State examiner may issue subpoenas, and administer oaths in the same manner with the same power to enforce obedience thereof in the performance of his said duties as belonging and pertaining to courts of law in this State. Any person refusing access to the State examiner to any such books or papers, or officer, agent, clerk, em ploye or other person aforesaid, or who shall obstruct such access, or who shall refuse to furnish any required information, or who shall in any manner hinder the thorough

examination required by this act, of the officers or of the books, accounts, papers and finances pertaining to the county and State officers aforesaid, shall be guilty of a felony, and upon conviction thereof, shall be punished by a fine not exceeding one thousand dollars, or imprisonment in the State penitentiary for a period not exceeding one year, or both.

SEC. 15. The State examiner shall make an annual written report to the Governor of his various official proceedings. He shall embody therein an abstract of the condition and statistics of the several county and State finances as ascertained by him. The reports herein before required to be made to the Governor shall be printed when ordered by the Legislature.

SEC. 16. If the State examiner shall, directly or indirectly bargain for or receive any fee, compensation or reward, other than is provided by this act, for the doing or refraining to do his duty, as required by this act, he shall be guilty of a felony, and upon conviction thereof, shall be fined not exceeding five thousand dollars, or imprisoned in the State penitentiary not more than five years, or both.

SEC. 17. The Attorney General, or prosecuting attorney, shall when called upon by the State examiner, aid him in any investigation or matter; giving legal advice, and shall supervise the prosecution of all offenders under the provisions of this act.

SEC. 18. If at any time, upon an examination being made by the State examiner, of the books and accounts of the State Treasurer, and the funds under his control, it shall be found that said State Treasurer is a defaulter, it shall be the duty of the State examiner to at once report such fact, to the Governor, who shall have authority upon receiving such report to at once suspend the Treasurer, and to appoint a Treasurer temporarily, and to continue such suspension until such defalcation shall have been made good: Provided, however, That in case it shall appear to the satisfaction of the Governor that such defalcation cannot be made good by the State Treasurer he shall have authority to declare said office vacant and fill the same by appointment as in cases of other vacancies.

SEC. 19. If at any time, the State examiner upon an examination of the books and accounts of any treasurer of

any county, and the funds under the control, or in the custody of such treasurer, as authorized by law, shall find that any such treasurer is a defaulter, he shall at once report such defalcation or inability of such treasurer to the board of county commissioners of the county interested, which board of county commissioners shall upon receiving such notice, from the examiner, have authority to suspend such treasurer, and to appoint a treasurer temporarily, and to continue such suspension until such defalcation shall have been made good: Provided, however, That such board of county commissioners shall have power, in case it shall appear to their satisfaction, that such defalcation cannot be made good, to declare said office vacant, and to fill the same by appointment as required by law, in case of vacancies arising in any such office. SEC. 20. All acts and parts of acts in conflict herewith are hereby repealed.

SEC. 21. An emergency existing therefor, this act shall take effect from and after its passage.

Approved on the 7th day of March, 1905.

SENATE BILL NO. 107.

AN ACT

TO AMEND SECTION 123 OF AN ACT ENTITLED, "AN ACT RELATING TO REVENUE; PROVIDING FOR THE PAYMENT OF AN AD VALOREM TAX FOR STATE PURPOSES; PROVIDING WHAT PROPERTY IS TAXABLE FOR STATE. COUNTY, CITY, TOWN, VILLAGE, AND INDEPENDENT SCHOOL DISTRICT PURPOSES; AND MAKING EXEMPTIONS THEREFROM; PROVIDING THE MANNER OF ASSESSING, EQUALIZING, COLLECTING AND ENFORCING THE SAME; PRESCRIBING THE DUTY AND POWERS OF OFFICERS IN RELATION TO THE ASSESSMENT, EQUALIZATION, COLLECTION AND DISBURSEMENT OF REVENUES, AND FIXING PENALTIES FOR FAILURE TO EXECUTE THE SAME; REPEALING AN ACT ENTITLED 'AN ACT RELATING TO REVENUE, ETC,' APPROVED FEBRUARY 16, 1899, AND ALL OTHER ACTS AND PARTS OF ACTS INCONSISTENT WITH THE PROVISIONS HEREOF," APPROVED MARCH 22, 1901.

Be It Enacted By the Legislature of the State of Idaho: SECTION 1. That section 123 of an act entitled, "An act relating to revenue; providing for the payment of an ad valorem tax for State purposes; providing what property is taxable for State, county, city, town, village, and independent school district purposes; and making exemptions therefrom; providing the manner of assessing, equal

izing, collecting and enforcing the same; prescribing the duty and powers of officers in relation to the assessment, equalization, collection and disbursement of revenues, and fixing penalties for failure to execute the same; repealing an act entitled 'an act relating to revenue, etc.,' approved February 16, 1899, and all other acts and parts of acts inconsistent with the provisions hereof," approved March 22, 1901, be and the same is hereby amended to read as follows:

"Section 123. After receiving the amount of taxes and costs, the collector must make out in duplicate a certificate, dated on the day of the sale, stating (when known) the name of the person assessed, a description of the land sold, the amount paid therefor, that it was sold for taxes, giving the amount of State and county tax, poll taxes, costs and penalties; also giving the amount of all taxes, penalties and costs of every city, town, village and independent school district in his county, that is authorized by law to collect revenue in the manner provided by this act, and each thereof, and the year of the assessment and specifying the time when the purchaser will be entitled to a deed; also a guaranty of the county or municipality to which the tax is due that if for any irregularity of the taxing officers this certificate be void, then such county or municipality will repay to the holder the sum paid thereof with interest at 6 per cent per annum from the date of its issuance."

SEC. 2. All acts and parts of acts in conflict with this act are hereby repealed.

Approved in the 11th day of March, 1905.

SENATE BILL NO. 109.

AN ACT

PRESCRIBING THE METHOD BY WHICH TERRITORY NOT ALREADY WITHIN THE CORPORATE LIMITS OF ANY INCORPORATED CITY, TOWN OR VILLAGE, BUT CONTIGUOUS OR ADJACENT THERETO, MAY BE ANNEXED THERETO AND INCLUDED WITHIN THE LIMITS OF SUCH INCORPORATED CITY, TOWN OR VILLAGE AND BECOME A PART THEREOF AND SUBJECT TO THE ORDINANCES AND BYLAWS THEREOF, AND DECLARING AN EMERGENCY.

Be It Enacted by the Legislature of the State of Idaho: SECTION 1. Whenever any land lying contiguous or adjacent to any city, town, or village in the State of Idaho,