PROPERTY OF LINCOLN BETWEEN LINCOLN AND GOODING COUNTIES; TO PROVIDE FOR THE TRANSCRIBING OF THAT PORTION OF THE RECORDS OF LINCOLN COUNTY PERTAINING TO PERSONS AND PROPERTY WITHIN SAID GOODING COUNTY; TO CONSTITUTE THE COUNTY OF GOODING A PART OF THE SEVENTEENTH SENATORIAL DISTRICT OF THE STATE OF IDAHO; TO CONSTITUTE THE COUNTY OF GOODING A PART OF THE FOURTH JUDICIAL DISTRICT OF THE STATE OF IDAHO; FOR OTHER PURPOSES PROPER AND INCIDENT TO THE ORGANIZATION AND CREATION OF SAID GOODING COUNTY, AND DECLARING AN EMERGENCY THEREFOR:

Be It Enacted by the Legislature of the State of Idaho:

SECTION 1. That there is hereby created and formed out of a portion of the existing County of Lincoln, in the State of Idaho, a new County, to be named and called Gooding County; which said County shall be organized and governed as provided by this act and the general laws of the State of Idaho relating to the organization and government of Counties.

SEC. 2. That all that portion of the State of Idaho inIcluded within the following boundaries, to-wit: Beginning at the northeast corner of Section Six (6), Township Three (3), Range Sixteen, (16) east Boise Meridian in the north boundary line of Lincoln County, Idaho, as now constituted; thence south twenty-four (24) miles, more or less, along the section line to the southeast corner of Section Thirty-one (31), Township Six (6) South, Range Sixteen (16) East; thence east one (1) mile, more or less to the northeast corner of Section Four (4), Township Seven (7) South, Range Sixteen (16) East Boise Meridian; thence south along the section line to the thread of the Snake river, being the southern boundary line of Lincoln County, Idaho, as now constituted; thence northwesterly along the thread of the said Snake river to the west line of Township Six (6) South, Range Twelve (12) East of the Boise Meridian; thence north along the west line of Range Twelve (12) East Boise Meridian to the northwest corner of Township Three (3) South, Range Twelve (12) East Boise Meridian; thence east along the north line of Township Three (3) South to the place of beginning, be, and the same is hereby organized into and declared to be the County of Gooding, State of Idaho, and for the purpose of fixing the annual salaries of the County Commissioners, the said county is hereby designated as a County of the third class.

SEC. 3. Within ten (10) days, after this act shall take effect, the Governor of the State of Idaho is hereby authorized and directed to appoint for the County of Gooding, three (3) Commissioners, a Sheriff, a Clerk of the District Court, who shall be ex-officio Auditor and Recorder and Clerk of the Board of County Commissioners, a County Treasurer, who shall be ex-officio public administrator, a County Assessor, who shall be ex-officio Tax Collector, a Coroner, a Surveyor, a Probate Judge, a County Superintendent of Public Instruction, and a Prosecuting Attorney; the County Commissioners so appointed, shall within ten (10) days after their said appointment qualify by taking the oath of office before one of the Judges of the Fourth Judicial District of Idaho; and the other officers shall immediately thereafter qualify in the manner provided by law, and thereupon enter upon the discharge of their official duties, and the said officers shall hold their respective offices until their successors are elected and qualified, the same as if they had been elected at the regular election of 1912.

SEC. 4. The temporary county seat of the said Gooding County shall be, after the establishment of said County, located at the city of Gooding, within said County; and at the general election to be held in 1914, a vote as provided by law shall be had as to the permanent location of the said county seat of Gooding County, Idaho.

SEC. 5. The County Commissioners of said Gooding County shall, within ten (10) days after their qualification as aforesaid, meet in the city of Gooding, within said County, and provide a suitable place within the corporate limits of said city of Gooding, with suitable accommodations for the safe keeping of the papers, files, records and other personal property belonging to the said County, or connected with any of the offices therein, or for the proper use of the County officers of said County, and for the holding of District Court, and for the care and custody of prisoners.

SEC. 6. That the bonded indebtedness of the County of Lincoln, State of Idaho, existing and owing at the time this act takes effect, shall be paid by the Counties of Lincoln and Gooding in the manner and proportion as follows viz: that the county of Gooding shall pay such proportion of said debt as its total assessed value as shown by the assessment roll of 1912 bears to the total assessed value of Lincoln County as it now exists, less its proportionate share of the value of the County buildings and real estate now owned by Lincoln County, which County buildings and real estate are hereby enumerated as the County court house and the

County poor farm, together with the furnishings and findings thereof and the lands and lots now used as a poor farm and court house lot, which said buildings and real estate aforesaid are, for the purpose of dividing and apportioning the debt aforesaid, hereby valued at the price and value of Twenty Thousand Dollars; and upon the divison of the said Lincoln County and the apportionment of the debt aforesaid, upon the basis aforesaid, the said Lincoln County shall own and retain the said court house, furniture, fixtures and appurtenances and the real estate upon which the same is situated, together with the said poor house and farm, and the furniture, fixtures and appurtenances thereof.

That the floating indebtedness of Lincoln County existing and owing at the time of the creation of Gooding County, evidenced by warrants and orders outstanding and unpaid, shall be paid as follows: All money in the possession or under the control of the Treasurer or other officers of Lincoln County, including all credits and unpaid taxes levied prior to the creation of Gooding County, except school district, road district, village, city or other municipal funds, shall be paid and applied upon such outstanding floating indebtedness; and if the funds aforesaid be sufficient to pay the said indebtedness, the funds then remaining in the hands of such Treasurer or other officers of Lincoln County, if any there be, shall be divided between the Counties of Lincoln and Gooding upon the basis and in ratio to their respective valuations as shown by the assessment rolls of 1912. If such moneys, credits and taxes shall be insufficient to pay such floating indebtedness as aforesaid, such deficiency shall be met, provided for and paid by the said Counties, upon the basis aforesaid, fixed for the division. of money, credits and taxes, in proportion to their respective valuation for the year 1912 in the following manner, viz: The County Commissioners of Gooding County shall, at their first regular meeting, cause County warrants in favor of Lincoln County to be drawn for the amount due Lincoln County on account of the floating indebtedness as aforesaid, and shall deliver the same to the County Treasurer of Lincoln County, and Lincoln County shall then pay the entire amount of such outstanding or floating indebtedness, and Gooding County shall thereupon be released therefrom.

SEC. 7. That for the purpose of ascertaining the value of the moneys, credits and taxes aforesaid, and of the real and personal property of Lincoln County, other than property herein before valued, and of the amount or amounts of

the bonded and floating indebtedness as evidenced by bonds, warrants and orders outstanding and unpaid as aforesaid, and for the purpose of fixing the exact amount of indebtedness, both bonded and floating to be paid by Gooding and Lincoln Counties respectively, the Board of County Commissioners of each of the said Counties shall, at their first meeting next following the establishment of Gooding County, as herein provided for, appoint one competent person, resident of their respective Counties, to act as appraisers; and the persons so appointed shall, within ten (10) days from and after their appointment, meet at Shoshone, in said Lincoln County, and after having taken the usual oath of appraisers to well, truly and impartially appraise, estimate and determine the actual present cash worth and value of all property, both real and personal, belonging to Lincoln County, except the property of which the value is herein fixed; and to ascertain the amount of indebtedness, both bonded and floating, of Lincoln County, together with the amount and proportion of the same, to be borne by each County respectively; and they shall then proceed to well, truly and impartially appraise, estimate and determine the actual present cash value of all the real and personal property of Lincoln County aforesaid, except such as is herein valued, and the amount of the indebtedness, both bonded and floating, and the proportionate share thereof to be paid by each County respectively and shall make in duplicate a certificate over their signatures showing the same, together with a statement of the amount to be paid by each County respectively, and shall file a copy of the same with the Clerk of the Board of County Commissioners of their respective Counties; and such appraisal, report and apportionment, when so made and filed as aforesaid, shall be final and binding upon each and both of the said Counties of Lincoln and Gooding; Provided, however, if the said appraisers cannot agree as to the value of the said real and personal property, moneys, credits and taxes aforesaid, or the amount of the floating or bonded indebtedness, or the amount or amounts to be paid by either or both of the said Counties, or the proportion to be paid by either of the said Counties, or the proportion of the moneys, credits or taxes to which each of the said Counties are entitled, if there be a surplus, after paying the floating indebtedness as aforesaid; upon application of either or both of said appraisers, the Governor of the State of Idaho is hereby authorized and empowered to appoint some competent person, who is not a resident taxpayer or property owner in either Gooding or

Lincoln Counties, who shall, after taking the oath aforesaid, act with the said appraisers so appointed as aforesaid, and a concurrence of a majority of said board of three so constituted as aforesaid, when filed as above provided, shall have the same force and effect, and shall be as final and decisive as though made by the appraisers originally designated as aforesaid.

Such appraisers so appointed as aforesaid shall be paid a reasonable compensation for their services rendered, to be audited, allowed and paid by their respective Counties. And in case a third appraiser be appointed as herein provided, his compensation shall be audited, allowed and paid by the Board of County Commissioners of said Counties equally.

SEC. 8. All moneys and funds in the hands of the County Treasurer of Lincoln County, or of any other County officer, at the time of the creation of Gooding County as herein provided belonging to any school district, road district, city or village or other municipality, wholly located within the County of Gooding, shall not be taken into consideration in making the appraisement provided for herein before, but the same shall be paid over to the Treasurer of the County of Gooding, to the credit of such school district, road district, village, city or other municipality within thirty (30) days after the creation of Gooding County; and all moneys coming thereafter into the hands of the County Treasurer of Lincoln County from delinquent and unpaid taxes levied prior to the creation of Gooding County, or from any other source, belonging to any school district, road district, village, city or other municipality wholly within the County of Gooding, shall immediately be paid to the Treasurer of Gooding County to the credit and for the benefit of such school district, road district, village, city or municipality.

SEC. 9. The creation of Gooding County as hereinbefore provided shall not affect the collection of any delinquent or unpaid taxes levied before the creation of Gooding County, upon any property, real or personal, within its limits, either for the current expenses of Lincoln County or for any other purpose, or for any school district, road district, village, city or other municipality lying within its territory, but all such unpaid and delinquent taxes shall be collected by Lincoln County, and when so collected shall, if wholly belonging to the County of Lincoln, had Gooding County not been created and had remained and continued a part of Lincoln County, be apportioned and divided in the proportion herein before provided for the division of moneys and