Hot Springs weekly star. (Hot Springs, S.D.) 1892-1917, 1897-04-23
rHE NEW ReveNuE laws.
Sources OF the state Revenue a.
Given in Session Laws.

Sources or the State Revenue az
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
nave 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-
tanned in the Carter edition, are given with
the main idea intended by the laws enacted:
Chapter q. session laws. lso7-Re-enactment
OF the general revenue law. This chapter is a
reseaac sInl Of the entire revenue and assess
nent laws In effect heretofore, with numerous
important amendments added thereto. There
having ocen some question regarding the valid
ny OF the passage of the former revenue law, the
same, IN part. was re-enacted at this time In or
aer to reinsure its efficiency. Emergency has
declared, and this law has been In effect since
March 10. 1897.
Shapter Sc. session laws 1s97-FOrm Of tax
aeed. This act amends section 1859. compiled
laws. relating to form and effect of tax deeds,
anu prescrlOes In the law a form that shall he
used hereafter.
taxes. This act provides for compromise of real
properly taxes on the part of the county COM
mlssioners. 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 49, session laws S97-Ta first lien on
personal property. This act provides that all
taxes assessed upon personal property shall he
. nrst !len on all personal property to tile person
against whom personal taxes are assessed, after
December I of each wear.
Cilapter 30. session laws ls97-AssesSment of
estates of descendants. Relates to duties of assess
ors IN assessing estates of descendants.
ChaPter 81. session a of sa7-TaxatiOn for
hre guards. This act gives power to either the
county boards or township boards to make
iesles Tor IRE guard protection, and the levy
may he made upon rea! and personal property
WITHOUT discrimination. An emergency WAS de-
ciared and tile law has been in effect since
March 3. 1897.
OF bridge taxes. This act provide; for the adj
1ustment Of bridge taxes between townships aud
counties and Is an amendment to chapter lSG,
session avs 1895.
Chapter ~. 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 com
StructiOn of court houses. jails and other county
buildings.
Chapter 81. session laws lS97-ASscssment 0f
live stock. Amends chapter 20. session laws
1875: provides that all live stock may bc assessed
at any time In the county where found during
TIE months of June. July. August. September.
October and November of each year. Also pro-
videS where assessor neslects to assess. the
county treasurer may proceed to assess. Elmer
gency is declared and this law has been in effect
since Marcl, q, 1897,
Besides these revenue laws-tle chapter num-
her given being the number which they will have
In the official edition of the laws-a new srlloo!
law was passed which declares all acts or PARTS
of acts relating to education passed prior to Jan
uary !. 1897. to he hereby repealed. leaving tile
new law the only one which governs educ itiorf
at this time.