justly due from such company as nearly as may be available, and shall thereupon collect such tax so ascertained together with said penalty thereon. The amount of tax ascertained by the Territorial Treasurer, as in this section provided, shall, together with said penalty thereon, be by him entered in the book of his office, and such entry, when so made, shall stand in the place of the report required by law to be made by such companies, and shall, in all courts of this Territory, be evidence of the amount of such tax and penalty and of the other facts stated herein in pursuance of this act.

§ 3. ADDITIONAL PENALTY.] In case any express or sleeping car company doing business in this Territory shall fail or neglect to pay the tax reported by it to be due in pursuance of this act, or charged upon the books of the Territorial Treasurer, as provided in section 2, of this act, for the period of thirty (30) days after the same shall have become due, in such case there shall be added to the amount of such tax ten per centum thereof, as a penalty for such failure or neglect to pay.

§ 4. MANNER OF COLLECTION OF TAX.] At any time after the expiration of the period of thirty (30) days after any tax has become due and payable under the provisions of this act, the Treasurer or his Deputy shall distrain sufficient property, goods or chattels, if found within this Territory, to pay the taxes or per centum due from such company, together with the penalty thereon herein provided, and the cost of sale and shall immediately advertise the sale of the same in at least three newspapers published in the Territory, stating time when and the place where such property shall be sold, and four (4) weeks notice of the time and place of such sale shall be given. Such sale shall take place at some point in this Territory and the proceeds of the same shall apply to the payment of the tax or per centum due. The delinquent company, its successors or assigns, may pay any such tax and penalty, together with the cost of the same at any time before the sale of the property distrained, as provided, and thereupon further proceedings in connection with such distress shall cease and the property returned to the owner thereof.

§ 5. DISPOSITION OF PROCEEDS.] The money secured and collected by the Territorial Treasurer, under the provisions of this act, shall be disposed of by him as follows: One-third (3) thereof shall be retained in the Territorial treasury for the use of the Territory, and the remainder shall be apportioned among the several counties, as nearly as may be in proportion to the amount earned therein, and to facilitate this apportionment it shall be the duty of the county clerk or county auditor of each county, on or before the first day of April of each year, to report to the Territorial Treasurer the number of express routes and miles of each, together with the number of offices where goods are received and transmitted, and the number of sleeping car routes and number of miles in said county.

§ 6. TO WHAT ACT APPLIES.] The provisions of this act shall apply to all express companies and sleeping car companies doing bus

iness in this Territory; Provided, however, that express routes and sleeping cars owned and operated exclusively by railway companies doing business in this Territory, as a part of their railway equipment, and whose gross earnings are included in railroad earnings in their annual report to the Territorial Treasurer, for the purposes of taxation shall be exempt from the provisions of this act.

$7. REPEAL. All acts or parts of acts in conflict with this act are hereby repealed.

$ 8. IN EFFECT WHEN.] This act shall take effect and be in force from and after its passage and approval. Approved, March 8th, 1889.

AN ACT to Provide for the Levy and Collection of a Tax Upon Dogs.

Be it Enacted by the Legislative Assembly of the Territory of Dakota:

§ 1. ASSESSOR'S DUTY.] That each and every Assessor in this Territory, when making the assessment shall annually make a list of the names of all persons who own or keep a dog or dogs, and set opposite the name of such owner or keeper the number of dogs, he or she has in his or her possession, or that is, or are kept on his or her premises, which list shall be returned by such Assessor to the County Clerk or Auditor of the county in which said list is taken, with the assessment roll.

§ 2. TAX OF ONE DOLLAR.] That the County Clerk or Auditor of each county shall charge upon the tax list against the name of each person reported and returned as the owner or keeper of a dog or dogs, as a tax, the sum of one dollar per each dog owned or kept by such person, which tax shall be collected at the same time and in the same manner as other taxes upon personal property.

§ 3. REPEAL] That all acts or parts of acts in conflict with this act are hereby repealed.

§. 4. EFFECT WHEN.] That this act shall take effect and be in force from and after its passage and approval.

Approved March 8, 1889.

CHAPTER 122.

TAX LIST AND DUPLICATE.

AN ACT to Amend Section 38, of Chapter 28 of the Political Code, as Amended by Chapter 143, Laws of 1887.

Be it Enacted by the Legislative Assembly of the Territory of Dakota :

§ 1. TAX LIST.] That Section 38, of Chapter 28 of the Political Code, as amended by Chapter 143, Laws of 1887, be and the same is hereby amended so as to read as follows: "The Tax List when completed shall be kept by the county clerk as the property of the county.

The Clerk shall also prepare a duplicate of the Tax List of his county and deliver the same to the County Treasurer on or before the first day of November, following the date of the levy for the current year; and the County Treasurer shall immediately upon receipt of such duplicate Tax List, specify in a column for that purpose the years, for which any of the real estate described therein has been sold for taxes and not redeemed.

§ 2. REPEAL.] All acts and parts of acts inconsistent with this act are hereby repealed.

§ 3. EFFECT WHEN.] This act shall take effect and be in force from and after its passage and approval. Approved February 11, 1889.

CHAPTER 123.

TAX SALE AND NOTICE.

AN ACT Entitled An Act to Amend Section 61, of Chapter 28 of the Political Code, Relating to the Sale of Real Property for Taxes Designated as Section 1620, of the Compiled Laws.

Be it Enacted by the Legislative Assembly of the Territory of Dakota: § 1. TAX SALE AND NOTICE.] That Section 61, of Chapter 28, of the Political Code, (designated as Section 1620 in the Compiled Laws,) be and the same is hereby amended by inserting after the words "and said notice must contain a list of the lands to be sold and the amount of taxes due," where they occur in said section, the

words: Provided, that when any real property shall [have] been advertised in a paper for two consecutive years under the provisions of this section and not sold, the Treasurer shall give notice for the sale of said property by posting a written notice in the manner required where there is no paper published in the county.

IN EFFECT-WHEN.]

This act shall take effect and be in

§ 2. force from and after its passage and approval. Approved March 5th, 1889.

TOWN LOTS.

CHAPTER 124.

CONVEYANCE OF UNCLAIMED LOTS.

AN ACT to Amend Sections one (1) and two (2) of Chapter One Hundred and Fourteen (114), of the Session Laws of 1883, Relating to the Disposition of Lots in Towns, Entered Under the Act of Congress, Approved March 2nd, 1867, and Acts Amendatory Thereto.

Be it Enacted by the Legislative Assembly of the Territory of Dakota:

§ 1. UNCLAIMED LOTS.] That Sections one (1) and two (2), of Chapter one hundred and fourteen (114), of the Session Laws of 1883, be amended to read as follows:

§ 1. That Section thirteen (13), of Chapter 135, of the Session Laws of 1881, be amended to read as follows: When any lots or parcels of land within the limits of any city or town shall remain unclaimed after the expiration of the time allowed by this act for the filing of claimants statements, it shall be the duty of the corporate authorities or Judge of the Probate Court to convey the lots or parcels of land so remaining unclaimed by good and sufficient deed to the board of education of such city or town, or to the said city or town for the use of schools, if either said board of education or said. city or town may by law take and hold real estate for the use of schools, to be disposed of by such board of education for school purposes and for the exclusive use and benefit of the school district in which such city or town may be situated or which it may form under such directions and limitations as are provided by this act.

§ 2. SALE WHEN.] If there be no such board of education, or if said city or town be not legally authorized to take and hold real estate

1889-22

for the use of schools, then the corporate authorities or Judge of the Probate Court shall sell and dispose of the said unclaimed lots or parcels of lands so remaining for school purposes and for the exclusive use and benefit of the school district in which said city or town may be situated or which it may form under the directions, limitations and provisions contained in this act.

§ 3. EFFECT WHEN.] This act shall take effect and be in force from and after its passage and approval. Approved February 26, 1889.

TOWNSHIP GOVERNMENT.

CHAPTER 125.

PAYMENT OF ROAD SUPERVISORS.

AN ACT to Amend Section 70, of Chapter 29, of the Political Code, Relating to Highways, Bridges, Ferries and Road Supervisors.

Be it Enacted by the Legislative Assembly of the Territory of Dakota.

§ 1. DEFICIENCY PAID OUT OF TREASURY.] That section seventy (70), of chapter (29), of the Political Code, relating to highways, bridges, ferries and road supervisors, be amended by adding to the end of said section the following: "And Provided, further, that when the road tax in any road district has been worked out as provided in section sixty-eight (68), of this chapter, and there are no funds available for paying the road supervisors, the county commissioners may levy a tax, not exceeding one mill on the dollar, for such purpose upon the taxable property of the road district in which such deficiency occurs, to be paid in cash to the County Treasurer as other taxes are collected and paid."

§ 2. EFFECT WHEN.] This act shall take effect and be in force from and after its passage and approval. Approved February 13th, 1889.