Union County courier. [volume] (Elk Point, Union County, D.T. [S.D.]) 187?-1913, 1897-04-22
THE NEW REVENUE LAWS.
Sources OF the State Revenue n.
Given in Session Lava.

Sources or the State Revenue n.
Given in Session Laws.
The Carter popular edition of the laws
OF the 1897 session, which has recently been
issued, shows that nine new reven.e 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 tho
following chapter numbers in the regular
session laws when issued, and are con-
tanned in the Carter edition, are given with
the main idea intended by the laws enacted
Chapter %, session laws. -Re.enactment
of the general revenue law. This chapter is
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, aAd this law has been In effect since
March 10, 1897.
Chapter SO. session laws 1s97--Form of tax
deed. This act amends section 1882 COMPLIED
laws. relating to form and effect of tax deeds.
and prescribeS In the law form that shall be
used hereafter.
Chapter "a, session laws 1897 Compromise of
taxes. This act provides for compromise of real
property taxes on the part of the county com
missoners. where the fun amounts cannot be
realized. 1t Is of considerable importance, as il
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
first lien on all personal property to the person
against whom personal taxes are assessed, after
December Of each year.
Chapter 81. session laws 1s97-Assessment of
estates of descendants Relates to duties of assess
ors in assessing estates Of descendants.
Chapter 36, session laws Of ls97-TaXation for
fire guards. This act gives power to either the
county boards or township boards to make
levles for fire guard protection, and the levy
may be made upon real and personal property
| without discrimination. An emergency was de-
cared and the law has been In effect since
March 3, 1897.
Chapter &c. 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 49,
| session laws 1895.
Chapter 40. session laws ls97-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 80. session laws ESTABLISHMENT of
live stock. Amends chapter g. session laws
1895; 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 9. 1897.
Resides these revenue laws-the chapter mum.
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 I. 1897, to be hereby repealed. leaving the
new law the only one which governs education
at this time.