The Mitchell capital. (Mitchell, Dakota [S.D.]) 1879-1918, 1897-04-23
THE NEW REVENUE LAWS.
Sources of the State Revenue as
Given in Session Laws.

Sources of the State Revenue as
Given in Session Laws.
The Carter popular edition of the laws;
of the 1897 session, which has recently been
issued, shows that nine new revenue laws
were passed by that session, of which three
have the emergency clause attached, and
are now in force, and have been for some
time.
These laws which will appear under the
following chapter numbers in the regular
session laws when issued, and are con-
tained in the Carter edition, are given with
the main idea intended by the laws enacted:
Chapter %, session laws. 1S97-Re- enactment
of the general revenue law. This chapter is a
re-enactment of the entire revenue and assess
ment laws in effect heretofore. with numerous
important amendments added thereto. There
having been some question regarding the valid
ity of the passage of the former revenue law, the
same, In part. was re-enacted at this time in Or
der to reinsure its efficiency. Emergency has
declared, and this law has been in effect since
March 10, 1897.
Chapter 80, session laws 1s97-Form of tax
deed. This act amends section 1899. complied
laws, relating to form and effect of tax deeds,
and prescrbeS in the law form that shall be
used hereafter.
Chapter "a, session laws 1s97-Compromise of
taxes. This act provides for compromise of real
mssionerS where the full amounts cannot be
realized. 1t is of considerable Importance, as it
gives the power to the county commissioners to
accept payment in full in payment of any taxes
due against the property, as may appear for the
best interests of the county.
Chapter AZ, session laws 1S97-TaX first lien on
personal property. This act provides that all
taxes assessed upon personal property shall be
a first lien on all personal property to the person
against whom personal taxes are assessed, after
December of each year.
Chapter 35, session laws ESTABLISHMENT of
estates of descedants Relates to duties of assess
ors in assessing estates of descedants
Chapter &c. session laws of lS97-TaXation for
fire guards. This act gives power to either the
county boards OF township boards to make
levies for fire guard protection. and the levy
may be made upon real and personal property
without discrimination. An emergency was de-
clared and the law has been in effect since
March 8, 1897.
Chapter 80, session laws of ESTABLISHMENT
OF bridge taxes This act provides for the ad-
justment of bridge taxes between townships and
counties and is an amendment to chapter l76.
session laws 1895.
Chapter 49, session laws 1S97-County board
may levy taxes for county buildings. This act
relates to the powers of the county boards in the
erection of county buildings and defines certain
circumstances, power to issue bonds for the con-
struction of court houses, jails and other county
buildings.
Chapter 49, session laws lS97-AsSessnent of
live stock. Amends chapter &c. session laws
1885; provides that all live stock may be assessed
at any time in the county where found during
the months of June, July, August, September.
October and November of each year. Also pro-
vides where assessor neglects to assess, the
county treasurer may proceed to assess. Emer-
gency is declared and this law has been in effect
since March 8. 1897.
Besides these revenue laws-the chapter num-
Der given being the number which they will have
in the official edition of the laws-a new school
law was passed which declares all acts or parts
of acts relating to education passed prior to jan
uary l, 1897, to be hereby repealed. leaving the
new law the only one which governs education
at this time.