the results thereof determined and declared in all respects, as nearly as practicable, in conformity with the provisions of Chapter 4, Title 14 of the Idaho Revised Codes, governing bond elections; Provided, that no informality in conducting such election shall invalidate the same if the election shall have been otherwise correctly conducted. At such election the ballots shall contain the words "Bonds, Yes" and "Bonds, No", or other words equivalent thereto. If two-thirds of the votes cast are "Bonds, Yes," the board of directors shall cause the bonds in said amounts to be issued; if more than one-third of the votes cast are "Bonds, No", the result shall be so declared and entered of record. Sec. 2405b. Any bonds authorized by any vote of any special election held under the provisions of Section 2405a of this Act shall be in the form and in all respects conform to all of the provisions of Chapter 4 of Title 14 of Idaho Revised Codes, governing and describing the form and contents of the bonds of irrigation districts. Sec. 2405c. That any bonds issued and sold under the provisions of this Act shall have the same lien and priority of lien upon the lands embraced in said irrigation district as any bonds of the district issued under Chapter 4 of Title 14 of Idaho Revised Codes. SEC. 3. That all Acts or parts of Acts in conflict herewith are hereby repealed. SEC. 4. An emergency existing therefor, this Act shall be in force and take effect from and after its passage and approval. Approved March 8, 1915. CHAPTER 39 (H. B. No. 231.) AN ACT TO PROVIDE FOR THE PROTECTION OF FEEDERS OF LIVE STOCK, AND PROVIDING THAT ALL FEEDERS OF LIVE STOCK FOR THE MARKET SHALL BE EXEMPT FROM TAXATION ON THE SAME, EXCEPT FOR THE TIME THEY ARE IN THE STATE OF IDAHO, AND DECLARING AN EMERGENCY. Be It Enacted by the Legislature of the State of Idaho: SECTION 1. That all live stock consisting of cattle, horses, sheep and hogs that are fed for the market within the State of Idaho, which are sold on the market after being fed from the products of the farm between the 1st day of January and the 1st day of May of any year, shall be exempt from taxation except for the portion of the year such live stock shall be so fed and fitted for the market; Provided however; that in case such live stock shall not be shipped out of the State or sold and put upon the local market and butchered within the State prior to May 1 of such year, the owner thereof shall pay taxes thereon for the full year. SEC. 2. That before the sale of such live stock after being so fed and fattened for market, as provided in Section 1 of this Act, the owner thereof shall immediately notify the Assessor of the county where such live stock is kept for assessment and taxation. SEC. 3. That no period of assessment and taxation for such live stock shall be for less than one month; and Provided further that any fraction of a month that such live stock may remain within said State before shipment out of the State, or before being butchered within said State, as by this Act provided, shall be counted as a full month for the purposes of assessment and taxation. SEC. 4. Nothing in this Act shall be construed to permit any live stock within the State to escape taxation for the full time it remains within the State. SEC. 5. All Acts and parts of acts in conflict with this Act are hereby repealed. SEC. 6. An emergency existing therefor, which is hereby declared, this Act shall take effect and be in force from and after its passage and approval. Approved March 9, 1915. CHAPTER 40 AN ACT MAKING AN APPROPRIATION FOR THE PURPOSE OF PAY- SECTION 1. There is hereby appropriated out of any money in the State Treasury, not otherwise appropriated, the sum of Five Hundred Dollars ($500.00), or so much thereof as may be necessary, for the payment of W. H. Gleason of the Audit Company of Illinois and the assistants employed by him, in the work of auditing the books and accounts of the Departments of the State Government. SEC. 2. All payments under the provisions of this Act must be on vouchers approved by the Governor, specifying the services performed and the time rendered. SEC. 3. Any balance remaining in this appropriation after the payments herein authorized have been made, shall revert to the General Fund of the State Treasury. SEC. 4. An emergency existing therefor, this Act shall take effect from and after its passage and approval. Approved March 9, 1915. CHAPTER 41 AN ACT TO AMEND SECTIONS 3987 AND 3988 OF THE REVISED CODES OF IDAHO RELATING TO PREPARATION OF TRANSCRIPTS OF TESTIMONY AND THE PAYMENT OF FEES THEREFOR AND DECLARING AN EMERGENCY. Be It Enacted by the Legislature of the State of Idaho: SECTION 1. That Section 3987 of the Revised Codes of Idaho be amended to read as follows: Sec. 3987. When owing to the absence, sickness or other disability of the regular reporter, or when the business of the court demands it, the court may appoint a substitute or deputy court reporter to act in the place of the regular reporter during such absence, sickness or other disability of the regular reporter, such substitute or deputy reporter to perform the same duties prescribed by law for the regular reporter, give such bond as is required by the court, take the same oath, and shall receive such compensation as may be allowed by the court when employed owing to the absence of such regular reporter, to be paid out of the salary of such regular reporter; but when such absence is on account of sickness then such compensation shall be paid out of the State Treasury as the regular reporter's salary is paid; Provided, that such compensation shall only be paid for the time such deputy reporter is actually engaged in such work; and, Provided, further, that in all crim inal cases where, in the opinion of the court, the notes of the court reporter should be extended for use upon the trial of the cause, or in civil cases where in the opinion of the court, the services of a deputy reporter are required, the court may appoint an additional or substitute court reporter, to aid the regular court reporter in reporting such causes, and who shall be paid a sum to be fixed by the court, to be paid as is the salary of the regular court reporter. When in the opinion of the court, or of the judge thereof, the services of one or more persons are required to assist in the making of transcripts of testimony, the court or judge may by order authorize the reporter to employ such persons as may be necessary to facilitate the work in order that transcripts may be prepared without delay. Such assistants shall be entitled to charge and receive for their services in the preparation of transcripts the fees allowed by law therefor, the same to be paid by the reporter from the money received by him for such work. SEC. 2. That Section 3988 of the Revised Codes of Idaho be amended to read as follows: Section 3988. All fees earned by any court reporter or his deputy or assistants under the provisions of this title in excess of those earned by assistants in the preparation of transcripts pursuant to Section 3987 shall be paid to the State Treasurer to be placed to the credit of the general fund of the State. Said reporter shall make a quarterly report to the State Auditor of all fees earned by himself, his deputies and assistants, and said report shall be accompanied by a remittance of such excess fees. SEC. 3. An emergency existing this Act shall take effect and be in force from and after its passage and approval. Approved March 9, 1915. CHAPTER 42 AMENDING CHAPTER 16 OF THE SESSION LAWS OF 1913, BEING AN ACT ENTITLED, "AN ACT TO PROVIDE FOR THE ESTABLISHMENT OF DRAINAGE DISTRICTS, AND THE CONSTRUCTION AND MAINTENANCE OF A SYSTEM OF DRAINAGE, AND TO PROVIDE FOR THE MEANS OF PAYMENT OF THE COSTS THEREOF, AND DECLARING AN EMERGENCY," BY ADDING A NEW SECTION THERETO TO BE KNOWN AS SECTION 9a AND BY AMENDING SECTIONS 7 AND 24 THEREOF, AND DECLARING AN EMERGENCY. Be It Enacted by the Legislature of the State of Idaho: SECTION 1. That Section 7 of Chapter 16 of the Session Laws of 1913 be, and the same hereby is amended to read as follows: Sec. 7. The drainage commissioners shall hold their meetings for the transaction of business at any place in the county or counties in which the district is located, and shall receive for their services the sum of Five Dollars per day each and their necessary traveling expenses for each day they shall actually be engaged in the business of their office. The commissioners shall present an itemized account, under oath, to the district court of the amounts due them respectively, which items shall be audited at least once a year by the said district court, and upon approval of the amounts, certified to be correct by said court, warrants for said amounts against the drainage district shall be issued in the usual manner as other warrants are issued, Provided, that warrants issued under this section shall in addition to the usual signatures, be countersigned by the clerk of the court approving said warrants. SEC. 2. That Chapter 16 of the Session Laws of 1913 be, and the same hereby is amended by the addition thereto of Section 9a to read as follows: Sec. 9a. In determining the amount which each tract of land will be benefited by such proposed drainage system the commissioners shall consider the damage done to low land from seepage and saturation by irrigation water from high land, and the necessity for the carrying off of waste water, and such high lands shall be considered as being benefited to the extent and in the amount that such lands are responsible for damage to low lands from seepage and saturation by irrigation water. SEC. 3. That Section 24 of Chapter 16 of the Session Laws of 1913 be, and the same hereby is amended to read as follows: SEC. 24. The whole or any portion of any natural water course which drains any district established under this title, or the whole or any portion of any ditch or drainage system already constructed or partially constructed prior to the passage of this title, or which may be constructed subsequent thereto, may be improved and completed as a system under the provisions of this title. Provided, that the owner |