3845. Transient stock, how determined.

SECTION 1. That for the purpose of taxation as hereinafter provided, transient stock shall be deemed to be:

1. All stock brought into the state by any person or persons other than bona fide residents thereof, for the purpose of being grazed, and

2. All stock owned by residents of the state and driven or removed from one county to another for the purpose of being grazed.

3846. Certificate required to be filed upon bringing of live stock into any county.

SEC. 2. It shall be the duty of every person or persons bringing live stock into any county of the state for the purpose of being grazed for any length of time, to set out in a certificate signed by such person or persons or their agents, the number of live stock with the marks and brands on the same, and file said certificate with the county clerk of the county in which said live stock shall be first brought, which certificate shall be substantially in the following form:

3847. Duty of county clerk upon receiving certificate.

SEC. 3. It shall be the duty of the county clerk upon said certificate being filed, to keep an index of the same in his office, and if the assessment rolls are in his possession or in the possession of the county treasurer, he shall, as clerk of the county, enter an abstract of such certificate upon the assessment roll for the current year; otherwise he shall deliver to the county assessor a certified copy of such certificate and the county assessor shall enter an abstract of such certificate upon the assessment roll for the year.

3848. Per capita tax on transient stock-Provisos-Alternative.

SEC. 4. Every person or persons, other than bona fide residents of the state, bringing live stock into the state, for the purpose of being grazed for any length of time, shall be required by the assessor of the county where such. certificate is filed, to pay the sum of twenty cents on each and every head of sheep, and forty cents on each and every head of cattle or other live stock so certified, which collection shall be deposited with the county treasurer; provided, that said twenty cents per head on sheep, and forty cents per head on cattle and other live stock, shall at the end of such year be returned to the person paying the same, upon a showing that he has paid the regular annual tax in that county for that year upon all said property the same as other persons have paid on like property permanently located in the state; or such portion of said payment shall be returned as shall exceed the amount of the regular tax for said year; provided, further, that any person so certifying to the ownership of transient stock, in lieu of the payment of the said twenty

cents per head on sheep, and forty cents per head on cattle and other live stock, may execute a bond to such county with two or more sureties, to be approved by and filed with the county treasurer, conditioned that such person will regularly and punctually pay all taxes which may become due thereon during the year. As amended, Stats. 1909, 75.

3849. Assessed in county where first found.

SEC. 5. Except as in the next section provided, all stock owned by residents of the state and driven or removed from one county to another to be grazed shall be assessed as other personal property in the county where first found after January first in each year, and such assessment shall be listed on the assessment rolls and the taxes collected in such county the same as on other personal property.

3850. Taxes, to what county paid.

SEC. 6. The taxes on all live stock owned by residents of the state and driven or removed from one county to another for the purpose of being grazed, that are grazed for any portion of the year in the county where owned, shall be paid in the county where owned, and it shall be the duty of the assessor of each county to list all such transient stock owned by residents of this state on a listing blank before February the fifteenth of each year, and transmit such list to the assessor of the county in which said stock were owned, who shall assess said stock and enter said assessment on the assessment roll of said county, and assess against said stock any special school tax which may have been levied in the school district in which said stock are owned, and the same shall be collected by the treasurer of the county in which said stock are owned.

3851. County assessor to furnish owner with certificate-Form of certificate.

SEC. 7. It shall be the duty of the county assessor in each county, at the time of assessing any transient stock, to furnish the owner of said transient stock or his agent with a certificate and such copies thereof as the owner or his agent may require showing the time, place, number, and description of the animals assessed; provided, residents and other persons not owning sufficient real estate within the state to secure the payment of said taxes shall have complied with the provisions of section 4 of this act before they shall be entitled to such certificate. Such certificate shall be substantially in the following form:

State of Nevada, County of ___

I,

SS.

-, do hereby certify that I am the assessor of County, State of Nevada; that I have this day assessed for the year 190 head of. branded on the. and marked as follows: the property of

county, State of

Dated this.

a resident of

190

By..

Assessor.

3852. Exemption of owner to pay additional tax, how obtained.

SEC. 8. Whenever the owner of any transient stock or his agent shall drive or remove such stock into another county for grazing or feeding purposes, he shall not be required to pay any additional taxes on said stock to such county into which they are driven or removed; provided, that such owner or his agent shall file with the county clerk of such county a copy of the certificate set forth in section 7, together with a statement from said owner or his agent showing the date when such stock were brought into said county and the date when they will probably leave. Such certificate

and statement must be filed in each county into which such stock are driven or removed, in order to claim the exemption from further taxation.

3853. Duties of county commissioners of different counties.

SEC. 9. On the fifteenth day of January of each year it shall be the duty of the county commissioners of each county wherein such certificate and statements have been filed, showing that live stock, upon which the taxes have been paid in any county for the previous year, have ranged for a portion of such year in another county, to file a statement with the county commissioners of the county wherein the taxes for such year have been paid, claiming from such county such proportion of the taxes as the time during which such live stock ranged in said county, will bear to the whole of the year, which said account after deducting therefrom the costs of assessing and collecting the same, shall be paid by the county receiving the entire tax to the county or counties entitled to a division thereof, as above set forth, with the exception that no portion of the tax collected for state, district school or municipal purposes shall be considered in this connection.

3854. Assessor to make full assessment.

SEC. 10. If the assessment in the county where first made is not in full, then the assessor of such other county in which such transient stock may be ranging, is authorized to assess such stock to the number omitted in the previous assessment, and such taxes on the number so assessed shall be paid in the county where such last assessment is made.

3855. County commissioners to commence suit, when-Defendant in the action.

SEC. 11. It shall be the duty of the county commissioners of the county in which such live stock shall be herded or grazed without having first complied with the provisions of this act, upon receiving satisfactory information of such fact, to institute such civil action in the name of the county against the person so herding or grazing such live stock, or his agent. If the owner of such live stock be not known to such commissioners, it shall be lawful to make an agent of such person, or any person, having the care and custody of such live stock, the defendant in such action, and service of the summons upon such agent, or person having the care and custody of such live stock, shall be considered and held to be personal service upon the owner thereof. 3856. Penalty for moving stock with intent to move out of state-Misde

meanor.

SEC. 12. If any person having the care or custody of such live stock shall, pending an action instituted as provided in the last section, drive or move said live stock out of the county with intent to move the same out of the state, or with the intent to evade the payment of the forfeiture herein before named, upon affidavit to that effect being made and filed in an action being brought to recover said forfeiture or tax herein provided, writs of attachments may issue as in civil actions, and the proceedings therein shall be as in other cases, except that no undertaking or attachment shall be required; and in addition thereto, any person so driving or moving such live stock shall be guilty of a misdemeanor and be punished by a fine of not less than ten dollars nor more than three hundred dollars, or by imprisonment in the county jail for not exceeding six months, or by both such fine and imprisonment, for each and every offense.

3857. Failure to file certificate a misdemeanor-Fine and punishment.

SEC. 13. Any person named in section 2 of this act, or his agent, who shall bring any live stock into this state for grazing purposes, and shall herd

or graze the same in any county of the state without first filing said certificate, and without paying the amount of money per head as herein before provided, or giving the bond named in section 4 of this act shall be guilty of a misdemeanor and be punished by a fine in a sum not less than one hundred dollars nor more than five hundred dollars, and shall further forfeit and pay the sum of forty cents for each and every head of cattle thereof, and ten cents for each and every head of sheep, for the use of said county, which said forfeit shall be collected by a civil action in the name of the county in which said live stock are, or were, so herded or grazed.

3858. Further punishment for violation of provisions of this act—Duties of assessors.

SEC. 14. Any person, or his agent, bringing live stock from one county in this state into another county for grazing purposes without filing the statement and certificate as provided by section 8 of this act, within thirty days after he has crossed the county line, shall be guilty of a misdemeanor and be punished by a fine of not less than ten dollars nor more than one hundred dollars, or imprisonment in the county jail not to exceed six months, and in addition thereto said live stock shall not be exempt from taxation in the county from which they are taken. Any assessor of any county may, when he finds live stock belonging outside of his county ranging within his county lines, enumerate such stock and render to the county clerk of the county where the stock belong, or the county where they were first certified to as herein required, a certificate setting forth the time that such stock entered and the time such stock left his county. A certificate so rendered shall be of the same force and effect as though made by an agent of the owner of the stock.

3859. Punishment for failure of certain officers to perform duties.

SEC. 15. Any county officer or member of the board of county commissioners or board of equalization, who shall fail to perform the duties prescribed in this act, shall be guilty of a misdemeanor, and shall be punished by a fine of not less than twenty-five dollars or more than five hundred dollars. 3860. Construction of the word "person" used in this act.

SEC. 16. Within the meaning of this act the word "person" shall be construed to mean and include corporations, whether domestic or foreign, jointstock companies, firms or other associations associated together and doing business.

3861. Repealing clause.

SEC. 17. All acts and parts of acts in conflict with this act are hereby repealed; provided, that this act shall not be construed to affect or repeal an act approved March 23, 1891, entitled "An act supplemental to an act entitled 'An act to provide revenue for the support of the government of the State of Nevada, and to repeal certain acts relating thereto,'" or any act supplemental thereto or amendatory thereof.

An Act in relation to delinquent taxes, and providing for the adjustment of the accounts between the treasurer and auditor.

Approved March 28, 1907, 357

3862. Duties of certain officers-Delinquent taxes less than $300. SECTION 1. That on the first Monday in April and September in each year, the county treasurer and ex officio tax receiver shall attend at the office of the county auditor with the delinquent tax-list or lists, and the auditor shall then carefully compare the same with the receipts and statements filed by the treasurer and ex officio tax receiver; and, if the same shall be found to

be correct, the auditor shall give to the treasurer and ex officio tax receiver a receipt specifying the same. The treasurer and ex officio tax receiver shall, at the same time, deliver to the auditor a written statement of all delinquent taxes upon said delinquent list or lists, remaining uncollected with his reason in detail for not being able to collect the same; and the auditor shall immediately file the said delinquent list or lists and statement with the clerk of the board of county commissioners, and the board of county commissioners shall revise the same by striking off such taxes as cannot be collected. The delinquent list or lists shall then be returned to the auditor, who shall note the changes made, and shall then return the same to the county treasurer and ex officio tax receiver, taking his receipt therefor. The county auditor shall, in his report to the state controller, state the amounts stricken off the delinquent list or lists by the board of county commissioners.

See secs. 3646, 3675.

Idem.

3863. SEC. 2.

Nothing in this act shall apply to any delinquent tax amounting to more than three hundred dollars of any one person, firm or corporation.

An Act allowing the payment of taxes in equal semiannual installments and regulating the collection of taxes on personal property.

Approved March 16, 1897, 95

3864. Taxes paid in December and June.

SECTION 1. Any person charged with taxes on real estate and personal property according to existing law, may, at his option, pay the full amount thereof on or before the first Monday in December of each year; but if he shall pay one-half of such taxes, as the same shall appear on the assessment roll taxed against him, on or before the first Monday in December of each year, then, in such case, the remaining half of said taxes shall not become delinquent prior to the first Monday in June next ensuing; but if such person shall fail to pay the first half of said taxes, as herein provided, then the entire tax shall become due and shall be collected, as now provided by law, and all taxes, of which the first half shall not be paid on or before the first Monday in December of each year, shall be subject to have added thereto a penalty of ten per cent, and all taxes of the preceding year which remain due and unpaid on the first Monday in June of each year shall be subject to, and there shall be added thereto a like penalty of ten per cent.

See secs. 3644, 3659.

3865. Treasurer to advertise delinquencies.

SEC. 2. Immediately after the first Monday in June of each year, the county treasurer, and ex officio tax receiver, shall advertise the property upon which such delinquency has attached, and upon which such delinquent taxes are a lien for sale in all cases, and in the same manner, and for the same length of time as he is now required by law to advertise the same, and if the amount of such taxes and delinquency, exclusive of poll tax and penalties, exceed three hundred dollars, action shall be instituted to recover the same, as now provided by law; and if such delinquency amounts to only three hundred dollars or less, then the county treasurer, as ex officio tax receiver, shall advertise and sell the said property for the amount of said delinquency and costs.

See secs. 3646, 3651,

3866. Assessor to collect entire amount of personal tax, when.

SEC. 3. It is hereby made the specific duty of all county assessors, at the time of assessing personal property, to collect the entire amount of tax on