, 1899-02-28
SESSION LAWS, 1899.
20.
TAX OF MIGRATORY STOCK.
House Bill No. A.

duties of County officers in relation thereto and for the establish
ment in the Treasury of the several counties of this State, of a
special fund to be known as 1.-The Migratory Stock Fund and
repeating Chapter Seventy-eight of the Session Laws of 1888,
and Chapter Sixty-one of the Session Laws of 1895, and Chapter
Fifty-nine of the Session Laws of 1897, and all Acts and parts of
Acts inconsistent with the provisions of this Act.
BE it Enacted by the Legislature of the State of Wyoming:
Section 1. All live stock shall be listed for taxation
in the County in which the same shall be located on the
first day of April in each year. All live stock which shall
be brought into the State after the first day of April in any
year shall be Immediately listed for taxation in the first
County which the same shall enter.
Sec. .. The owner, agent, manager or foreman of any
person, corporation or association proposing to bring live
stock into this State, after the first day of April in any
year, snail at least ten days prior to the time 1t IS pro
posed to move said live stock across the line of the State,
forward to the Treasurer of the County into which it is pro-
posed to first bring said live stock, a registered letter, which
letter shall inform said Treasurer of the owner of such live
stock, the number thereof, the brand thereon and the value
of the same together with the time and place at which it
Is proposed to bring said live stock across the line of the
State.
Sec. 3. The County Treasurer upon the receipt of such
letter or other information, that live stock has been brought
into his County from outside the State, after April LIST in
any year, shall Immediately, personally, or by deputy in
spect said live stock for the purpose of taxation, and assess
the same. And said Treasurer so assessing said live stock
as herenbefore provided, shall forthwith enter said live
stock upon the assessment roll of said County for the then
current year; if the assessment roll for the then current
year has been completed, he shall then proceed to make
a supplemental assessment roll on which all property of
the like class shall be entered and assessed. Such proceed
ings in all respects shall be had in reference to such sup
Elemental assessment roll as are or may be provided by
law for the annual assessment roll. If such supplemental
assessment roll shall be made or filed subsequent to the
making of the annual tax levy, then it shall be the duty of
the treasurer of said County to forthwith spread said an
nual tax levy upon such supplemental assessment roll and
the same proceedings shall be had for the collection of the
taxes upon said supplemental roll as are provided by law
for the collection of taxes upon the annual assessment
roll of the County. If such County Treasurer shall
deem it necessary he may demand the immediate pay
ment of the taxes due upon the live stock referred to
in this Section, and upon refusal of such payment such
Treasurer is authorized and empowered to proceed forth
with to collect the same in the manner provided by
law for the collection of delinquent taxes upon personal
property.
Sec. 4. If any person shall fail, neglect or omit to give
the notice required by Section 2 of this Act, or shall in any
manner evade or attempt to evade any of the provisions
and upon conviction thereof, shall be punished by a fine
of not less than fifty dollars, nor more than five hundred
dollars or by Imprisonment in the County Jail for a period
not exceeding six months or by both such fine or imprison-
ment.
Sec. 5. Whenever any live stock shall be brought into
this state and the same shall have been assessed as here
inbefore provided, then, and from the date of such assess
ment, said live stock shall in all respects be subject to the
provisions of this Act, hereinafter contained, and the own
err thereof shall in all respects comply with the provisions
of this Act hereinafter contained.
Sec. 6. The owner of any live stock, or his agent,
which has been assessed for taxation, at any time of the
year, shall if he intends to move said live stock from said
county, at the date of such assessment, or at any time
thereafter, file with the County Clerk of the County in
which such live stock has been assessed, a notice which
shall set forth the name of the owner, the number and kind
of the live stock and the brand thereon, together with notice
that such owner proposes to move such live stock into
some other County of this State, naming such County, on
or about a day to be therein specified. Which notice
shall be, by said County Clerk, recorded in a book to be
kept for that purpose, which book shall at all times be
open to public inspection; and such County Clerk shall
forthwith transmit a copy of such notice to the Clerk OF
the County into which it is proposed to move said live stock.
Sec. Z. The owner of any live stock, or his agent,
which shall be moved from the County in which the same
was assessed, to another County, shall, Immediately after
entering the last mentioned County, transmit by mail, to the
Clerk of the County he has left, and the Clerk of the County
he has entered, a notice which shall specify the name OF
the owner, the number and class of the live stock, the
County in which the same are assessed, and the date when
said live stock crossed the County line. And such owner
or agent shall give such notice by mail as often as said
live stock shall be moved from one County to another, both
to the Clerk of the County left, and to the Clerk of the
County into which said live stock is taken.
Sec. s. At the time of the payment of the taxes upon
any of the live stock mentioned and referred to in this
Act, and in any event prior to the 31st day of December
in each wear, the owner of such live stock or his agent
shall make an affidavit which shall specify the name of the
owner, the number and class of the live stock and the time
said live stock has been held in each County into which it
has been taken, which affidavit shall be Immediately, by
such Clerk, recorded in a book to be kept for that purpose,
and the original thereof shall be forthwith delivered to
the Treasurer of the County.
Sec. 8. Immediately after receiving such affidavit, it
shall be the duty of the County Treasurer to compute the
amount of such taxes so paid, after deducting the ta1es
due the State, in proportion to the time such live stock
has been held in the several Counties specified in said
affidavit, and prior to the first Tuesday in each year, he
shall make a, tabulated statement, showing each such com
mutation and the amount of taxes due to the State and to
each County from such live stock, which tabulated state
ment shall be submitted to the Board of County Commits
sioners on the first Tuesday in each year for their approval.
Sec. 10. The Board of County Commissioners of each
County shall at their next regular meeting examine the