may deem necessary or proper. The hearing and examination shall be had in compliance with the provisions of Sections 771, 772, 773, 774 and 775 of the Revised Codes. The judge, after such hearing and examination, if he believes the person is so far addicted to the intemperate use of narcotics or stimulants as to have lost the power of self control, or is subject to dipsomania or inebriety, must make an order that he be confined in one of the state insane asylums which shall be designated in said order, and the order must be accompanied by a written statement of the judge as to the financial condition of the patient and of the person legally liable for his maintenance, as far as can be ascertained. Such order and statement shall be in substantially the form provided by Section 777 of the Revised Codes for the commitment of insane persons. The said court, or the judge thereof, shall commit such person for a definite period, not to exceed two years, but provided that he may be paroled or released under the same rules and conditions that the insane are paroled and released. Such person shall be delivered to the said insane asylum to which he has been committed in compliance with the provisions of Section 778 of the Revised Codes, providing for the commitment and deliverance of an insane person. Provided, however, Upon such examination the said district court, or the judge thereof, may at the request of the person examined, as hereinbefore provided, commit such person to a private asylum or sanitarium for the care of such persons, when it is made to appear to the satisfaction of the court, or the judge thereof, that said person will be properly treated and cared for in said private institution. SEC. 2. Whereas, an emergency exists therefor, this Act shall take effect and be in force from and after its passage and approval. Approved March 4th, 1913. CHAPTER 57 AN ACT CREATING THE "IDAHO TAX COMMISSION," AND PROVIDING FOR ITS ORGANIZATION, AND DEFINING ITS POWERS AND DUTIES; PRESCRIBING THE APPOINTMENT, QUALIFICATIONS, AND SALARIES OF ITS MEMBERS; PROVIDING FOR THE RIGHT OF TAXPAYERS AND OFFICERS TO MAKE COMPLAINT TO THE COMMISSION; PRESCRIBING PENALTIES FOR THE FAILURE OF OFFICERS TO COMPLY WITH THE ORDERS OF THE COMMISSION; PROVIDING FOR THE ARBITRARY ASSESSMENT OF PROPERTY OF PERSONS REFUSING OR NEGLECTING TO COMPLY WITH REQUESTS OF THE COMMISSION; APPROPRIATING THE NECESSARY FUNDS TO CARRY OUT THE PROVISIONS OF THIS ACT. Be It Enacted by the Legislature of the State of Idaho: SECTION 1. There is hereby created for the State of Idaho a State Board of Tax Commissioners to be known as the "Idaho Tax Commission," and the said Board shall have and exercise the powers and perform the duties hereinafter prescribed. The members of the Public Utilities Commission shall be ex-officio Tax Commissioners, and they shall not be required to give bond other than that required as members of the Public Utilities Commission, but they shall be required to take and subscribe a separate oath of office as Tax Commissioners. They shall receive no additional salary or compensation as Tax Commissioners, but shall be allowed their actual and necessary traveling expenses incurred in the performance of their duty as such; the same to be audited and allowed as other claims against the state. They shall use the same office as that provided for the Public Utilities Commission, but shall keep their books and records pertaining to their work as a Tax Commission entirely separate and distinct from those pertaining to their work as a Public Utilities Commission. SEC. 2. The term "commission," without other designation, as used in this act, means the Idaho Tax Commission. The term "person" as used in this act includes natural persons, partnerships, firms, associations and corporations. SEC. 3. The Commission shall appoint one of its members as chairman, another member as secretary and may appoint an assistant secretary. The Commission shall adopt and have an official seal by which it shall authenticate its proceedings, and of which all courts shall take judicial notice. SEC. 4. The Commission shall have authority to employ such officers, experts, clerks, examiners and employees as it may deem necessary to carry out the provisions of this Act. Such officers, experts, clerks, examiners and employees shall receive such compensation as may be fixed by the Commission, to be paid as the salaries of other State employees are paid. SEC. 5. The office of the Commission shall be open for the transaction of business during all of the business hours of each and every day, except Sundays and legal holidays. The Commission may hold sessions at any time and any place within the State. All hearings, except as in this Act otherwise provided, shall be open to the public, and its proceedings, with the vote of each member shall be shown upon the records of its proceedings. SEC. 6. A majority of the members of the Commission shall constitute a quorum for the transaction of business, but any investigation, inquiry or hearing which the Commission is authorized to undertake or hold, may be undertaken or held before one or more of its members, and such investigation, inquiry or hearing, when approved and confirmed by the Commission shall be deemed the Act of the Commission. SEC. 7. Any member of the Commission or any examiner appointed by it, is hereby authorized to administer oaths, and any person testifying falsely before the Commission or any member thereof, or any examiner appointed by it, shall be guilty of perjury and punished accordingly. SEC. 8. The Commission shall supervise the administration of all laws relating to the assessment of property, and the levy, collection, apportionment and distribution of taxes, and shall exercise power and authority to enforce all such laws, and in so doing shall oversee all boards of assessment, boards of equalization and all officers upon whom any duties devolve under the revenue laws of this State, and require all such boards and officers to perform the duties imposed upon them by such laws, and may examine all books, records and accounts of such boards and officers, and require such boards and officers to furnish the Commission such records, data and information as may be had from the records in their several offices and as the Commission may deem necessary. SEC. 9. The Commission shall prescribe a uniform system of procedure in the assessment of property and the levy, collection, apportionment and distribution of taxes, and shall prepare and supply to the State Auditor the forms of all books, records and blanks required by the revenue laws to be used, and no other system or forms shall be used than those prescribed by law and prepared by the Commission. SEC. 10. The Commission shall visit the several counties. in this State to investigate all matters relating to the assessment of property, and the levy, collection, apportion ment and distribution of taxes, and to enforce all laws relating thereto. SEC. 11. Any taxpayer or officer in this State shall have the right to make complaint to the Commission, of the failure or neglect of any officer upon whom any duties devolve under the revenue laws of this State, to perform such duties. SEC. 12. The Commission shall adopt reasonable and proper rules and regulations to govern its proceedings and any investigation, inquiry or hearing ordered or held by it or any of its members. SEC. 13. Any officer upon whom any duties devolve under the revenue laws of this State, failing to comply with any lawful order of the Commission or any member thereof, in the assessment of property, or in the equalization of assessments, or in the levy or collection of taxes, shall be guilty of malfeasance in office and may be summarily removed on the complaint of the Commission in the manner provided by law. SEC. 14. The Commission may require any officer upon whom any duties devolve under the revenue laws of this State, to appear before the Commission or any member thereof to be examined under oath touching the administration of the revenue laws of this State. Any such officer failing to appear when notified personally, or by letter addressed to such officer postpaid and deposited in the United States mail, may be brought before the Commission or any member thereof by warrant of attachment to be issued, without fee, by the Clerk of the District Court of the county in which such officer resides, and served by the Sheriff of such county. All actual and necessary expenses incurred by the said Sheriff in making such service shall be a legal claim against the county, and the officer served shall be liable on his official bond for said expenses in addition to any other liabilities imposed on him by the laws of this State. SEC. 15. The Commission may institute civil, criminal or ouster proceedings against any officer upon whom any duties devolve under the revenue laws of this State, for neglect of any such duties or for violation of the provisions of such revenue laws. SEC. 16. The Commission may call meetings of two or more or all assessors, or boards of county commissioners at such times and places as the Commission may determine. SEC. 17. The Commission shall exercise power and authority to inspect as a body, or cause to be inspected by any member of the Commission, or by an examiner appointed by the Commission for that purpose, the property to be assessed, or the books, accounts, papers, documents, records and memoranda of any person engaged in business within this State, whether such books, accounts, papers, documents, records and memoranda are located within or without the State of Idaho, for the purpose of determining the value of the property owned, controlled or operated by such person within this State, or the gross earnings or net income derived from such property, or obtaining any other information deemed necessary by the Commission, either in the enforcement of the existing laws relating to revenue, or as a basis for recommendations for additional or amendatory laws relating to revenue. In carrying out the provisions of this section, such commission, or any member thereof, may require the attendance of any such person, or any officer, employee or agent of such person, whether such person, officer, employee or agent resides within or without the State of Idaho, to appear before the Commission, or any member thereof, or any examiner appointed by it, for examination under oath, at such time and place as the Commission may determine, and may further require the production at such examination of any such books, accounts, papers, documents, records or memoranda kept by any such person, for examination by the Commission or any member thereof, or examiner appointed by it. sioners of such county in session as a board of equalizaSEC. 18. If any person, or any officer, employee or agent of such person, shall refuse or permit an inspection and examination of any property to be assessed, or any books, accounts, papers, documents, records or memoranda belonging to such person, whether such books, accounts, papers, documents, records or memoranda are located within or without this State, when requested by the Commission, or shall refuse or neglect to appear before the Commission, or any examiner appointed by it, when requested so to do, or to produce any books, accounts, papers, documents, records or memoranda belonging to such person for the inspection of the Commission, or examiner appointed by it, when requested so to do, or to fully answer all questions propounded to such person, officer, employee or agent, when testifying before the Commission, or any examiner appointed by it, the Commission shall, if the property of such person is to be assessed by the assessor of any county in this State, report such refusal or neglect to the board of county commis any |