Reporter and farmer. [volume] (Webster, Day County, Dakota [S.D.]) 188?-1946, 1911-01-19

county or part thereof in which he
acted as assessor, which list shall show
the name of the maker or makers, the
manufacturers number and the state
license number of each machine owned
by each person. And there is hereby
levied an annual tax of five dollars
upon each machine owned in this state
on the first day of May, or purchased
between May LIST and August 1st of
each year. The county auditor shall
deliver to the county treasurer on or
before August 10th of each year a full
and complete list of all owners of auto
mobiles in said county, with the names
and numbers as hereinbefore provided
to be returned to said auditor by the
assessors. The said tax of five dollars
upon each automobile shall be il lieu
of all road and bridge taxes levied and
based upon the valve of such automo-
bile, and shall be due September first
and delinquent October first. The
county auditor shall on or before Octo-
Der tenth of each year, issue to the
county treasurer a warrant for the col
lection of the tax hereby levied for
upon any automobile upon which such
IA has not been paid, The tax here
by levied shall be. and is hereby made
a lien upon all automobiles owned in
this state at any time between July
first and August first of each year, and
such lien shall be perpetual and prior
to any and all other liens upon said
machine which are created after this
act goes into effect. The sheriff to
whom such warrant is delivered shall
proceed to collect the same by the levy
and sale of the automobile, upon which
such tax is levied and failing to find
such automobile, ne shall proceed to
collect such tax by levy and sale of any
personal property owned by any of the
persons who operated such automobile,
upon any highway in the state during
the calendar year for which such levy
is made. Any property levied upon
for the collection of the tax hereby
levied, shall, unless redeemed, be
advertised and sold, and the return
from such sale be made in the same
manner as nov provided for the sale of
personal property levied upon for the
collection of other taxes, and the fees
of all officers shall be the same as pro-
vided by law in such case.
Section rs. Any persons who shall
operate upon any highway in this state
any automobile upon which the tax
hereby levied has not been paid, and
has become delinquent, shall be guilty
of a misdemeanor and upon conviction
be fined not to exceed $25 and costs.
Section 26. The funds of the county
shall be used under the direction of the
county commissioners for plans and
specifications of good roads and bridges
and for the demonstration work under
the supervision of competent engineers
to be employed by said county COM
m%issioners; and also be expended, so
far as in the discretion of the county
commissioners, for demonstration and
educational purposes, on the subjects
of highways, for the benefit of the
public.
Section q. Where state lands are
abutting or a%djourning public highways
and where said highways lead directly
to markets and where townships or
counties have built or improved the
highways to the said state lands, the
commissioner of school and public
lands and state engineer, are hereby
authorized to contract with responsible
parties for the purpose of continuing
said improved highways so far as the
state londs are AUDITING or adjoining on
one side of the road, the state shall
pay it's portion of said road improve
ments. Said road work shall be under
the supervision of the state engineer.
The state engineer and commissioner
of school and public lands shall investi-
gate said Highways when requested by
the board of county commissioners of
the county in which said work may be
needed, and shall be the sole judges
whether said improvements is practical.
On the completion of the work by the
work by the contractors and the
approval of the state engineer, he may
issue a voucher for the amount of the
contract, approved by the commits
sioner of school and public lands, or by
the board of school and public lands, to
the contractor. Thereupon the state
auditor will issue a warrant to the
contractor on the general fund of the
state.
Section %. All acts or parts of acts
in conflict with this act are hereby
repealed.