The age-herald., 1899-03-05

AN1SAplo so fStuTntu or dsCSItaiuSui ttte dS- eessor shall assess the taxes against such company; and where there has been fail- ure on the part of any company to make return of such property and receipts within the required time, the assessor shall add to the assessment against such company a penalty of fifty per cent on the amount thereof. Such assessment, as well as the assessment of other taxable property of such company in the county, must be en- tered by the assessor in the book of assess ments."
 Sec 13 Be 1t further enacted, That sec ton 39T4 of the code shall be amended so as to read as follows: "S974. The president, secretary, auditor or managing agent in this state of every telegraph or long dis tanee telephone company whose line. or any part thereof is within the state, must annually, on or before the first day of Feb ruary of each year, make, under oath, 10 the auditor, a return of the number of miles of telegraph wire In the state be- longing to such company, and the number of poles, batteries, instruments and arti- cles of all kinds in the state connected with its business, specifying the several coun- 
 and the items of property situated in each of such counties, and If any of such conn., panies, its officers or agents fail to make such return within the time specified, the auditor must ascertain such items of property and values from the best info-- nation he can obtain"
 Sec. H. Be 1t further enacted, That sec- ton 1875 of the code shall be amended so as to read as follows: "3975. Report of auditor to state board; assessments and proceedings thereon: The auditor must lay before the state board of assessment, at its next meeting thereafter, such re- turns, and when not made by any com- pany, he must report to the board the items of property and value of the compa- ny failing to make returns, as ascertained by him, and thereupon the board must pro- ceed to examine such returns and reports, determine such returns and reports, deter mine the valuation of such property and assess the same for taxation as in the case of assessment of the property of rail- road companies; and it may add to the as- sessment against any telegraph or long distance telephone company. failing to make returns within the required time. penalty of not exceeding fifty per cent. thereon. Upon the completion of the assessment against any telegraph or long distance tell ephone company by the board, the auditor shall give to the tax assessors of the sev- eral counties in which such property is eit- uated, and the superintendent or managing agent of such company in this state, the same notification touching such assessment as is required of him in case of assess ments against railroad companies; and thereupon such assessment must act in reference to such assessment, and to the assessment of any other property of such company taxable in their counties, as they are directed to act in case of assessments against railroad companies by the state board of assessment"
 Sec. 15. Be it further enacted, That para graph of section 1907 of the code be amended so as to read as follows: "2 All bonds of the United States and of tiis state; all property, real and personal, of the state and of the counties and munici- pal corporations in the state; all ceme- teries and all lots in incorporated cities or towns, or within one of any city or town, to the extent of one acre, and all lots one mile or more distant from snch cities or towns, to the extent of five acres. with the buildings thereon, when the same are used exclusively for religious worship, for schools or for purposes purely charit- able; all school furniture and personal property useed exclusively for school pur- poses, and all property, real or personal, to an extent not exceeding twenty-five thousand dollars in value that may be used exclusively for agricultural or horticultu- ral associations of public character"
 Sec. 16. Be 1t further enacted, That sec- ton APP of the code be amended so as to read as follows: Licenses are required of all persons engaged in or carrying on any business or doing any act in this sec- tion specified for which shall be paid for the use of the state the following taxes. to-wit:
 ABSTRACTS.
 1st. Abstract companies and persons pur- suing the business of furnishing abstracts of title, in towns or cities of twenty thou sand inhabitants or more, thirty dollars.
 In towns and cities from ten to twenty thousand inhabitants, twenty dollars. In towns and cities of less than ten thousand inhabitants, ten dollars.
 AUCTIoNEERs.
 2d. For each auctioneer; in any city or town of twenty thousand inhabitants, or over, a license tax of fifty dollars per an- mum; in cities or towns of eight thousand inhabitants, and less than twenty thousand, thirty dollars per annum; in cities and towns of five thousand inhabitants, and less than eight thousand, twenty dollars per annum; in cities or towns of more than one thousand and less than five tnou- sand, five dollars per annum. The term auctioneer. within the meaning of the fore going provisions, shall be deemed to apply to any person selling goods, wares, mer- chandise, live stock, or other things of value, at public outcry, except as otherwise herein provided, whether charge is made for the same or not. In the following cases sales at public outcry may be made for compensation without license:
 First-The estate of a decedent by the