The age-herald., 1899-03-05

originally invoked price of said goods.
 wares and merchandise to be taken and
 furnished to the tax assessor as herein
 after provided and this shall include all I-
 goods, wares and merchandise kept
 on plantations or elsewhere or by
 railroad companies or manufacturing
 companies, or other associations, cor-
 porations or persons, for sale or
 to be dealt out to laborers or employees
 for profit, or on account of their wages:
 and shall include all goods, wares and mer-
 chandise offered for sale by any person
 commencing business subsequently, to the
 first day of October of the current year,
 but in such case the tax shall be appor-
 toned according to the date at which tho
 business shall be commenced, so that if
 commenced after the first day of January
 the tax shall be three-fourths of the tax for
 the whole year; if commenced after the
 first day of April, the tax shall be one-half
 of the tax for the whole year, provided
 that the assessment herein provided for
 shall not include the products raised on the farms in the hands of the original pro- ducer.
 Sec. 2. Be 1t further enacted, That section
 39l2 of the code be amended so as to make
 subdivision three of said section read as
 follows: 3. On the gross incomes of all toll
 bridges and ferries, and also all canals, ditches, channels, passes, tram-roads and
 pail roads; used for transporting timber or other valuable commodities of commerce., at the rate that property is taxed. Sec. 3. Be it further enacted That section
 39l5 of the code be amended so as to read
 as follows: That each sleeping car com
 xlaf,, 4K,ts.
 or more passengers other than interstate
 taken up at one point in this state and
 delivered at another point in this state and
 transported wholly within this state, shall pay in advance on the first day of January of each year, to the state treasurer a privi-
 lege tax of twelve hundred and fifty dol-
 lars, and sleeping car company which
 paid the privilege tax hereby re- quired shall be liable to pay any other privilege tax in this state, but it's real tate fixtures and other local property, shall l be subject to taxation as other property | in this state.
 Sec. f. Be 1t further enacted, That section 1916 of the code be amended so as to read as follows: Each building and loan asso- ciation organized under the laws of this state or any other state or county doing business in this state, shall pay in advance, on the first day of each year, to the state treasurer. a privilege tax of one dollar for each one thousand dollars of the first one hundred thousand dollars paid in on its capital stock and fifty cents for each one | thousand dollars paid in on it's capital | stock over one hundred thousand dollars, but shall not be required to pay taxes upon l it's mortgages or real estate. And every such association, foreign or domestic, shall | also be assessed for taxation and shall pay | taxes upon its office furniture and real es- | tate in this state.
 | Sec. 5. Be it further enacted, That section
 SsS5 of the code be amended so as to read
 as follows: It shall be the duty of the court of county '-rers at the term commencing or 4-s at l.= T-ne term to levy u V Eaau.te# for the expens, Lac caz#- Hr .Hz ..as rent year, not ssas1 aH.-a. per cent. on tn
 erty. and tho .DHE al
 taxation in ,HaI-
 l revenue to the fs | of assessment l..f has ..t. Sec. G. Be it lu7. tH l-l.l L...# #a. l 4030 of the code pe ...-l.rs4l -. = .e4= | as follows: It is the duty of the .o..-ctae, when engaged in the collection of taxes, | for any year, if he discovers that any per- | son or property within his county has not | been assessed by the assessor with the tax 1 or taxes lawfully chargeable to such per- son or property for that year, or any pre- ceeding year, not more than five years be- fore that time forthwith to assess and col- lect the taxes due on the same. and in writing notify the assessor of the fact so discovered in order that proper assessment tof, fov he.v nd he collector has the same authority to admin ister oaths and propound questions as the | assessor has. and any party failing or re- fusing to answer such questions or to give in his property shall be liable to the same penalties as provided in cases where par ties fail or refuse to give in their property to the assessor, or answer the questions required to be propounded by the assessor. Provided: that in such assessments of es- capped taxes the tax payer on giving notice to the tax collector shall have the right to have his assessment passed on by the court of county commissioners and such assess ment modified, allowed or rejected, as the evidence adduced to said court shall re- quire.
 Sec. T. Be it further enacted, That section 4097 of the code be amended so as to read as follows: When lands which have been bid in by the state are redeemed, the judge of probate must, during the month in which such redemption is made remit the state treasurer at the expense of the state, the proportion of the redemption money be- longing to the state. and pay into the county treasury the proportion of such money belonging to the county, and to the proper authorities the proportion belonging to the school fund. if any; and upon all such money so paid over during the month of collection. he is en- titled to commissions at the rate of two and one-half per cent, which he may de-
 duct therefrom, but he shall not be allowed any commissions on any money not so paid over; and on the last business day In March, and every three months thereafter, tha judge of nrohate shall certify fo the all-