such re-location or filing of the amended or additional declaratory statement, and no such re-location or amended or additional declaratory statement, or other record thereof, shall preclude the claimant or claimants from proving any such title as he or they may have held under the previous location and notice thereof.

SECTION 2.

Any amended or additional declaratory statement which may have heretofore been filed by a locator, or his successors or assigns, shall have the same force and effect and be subject to the same terms and conditions as though the same had been filed under the provisions of Section one of this Act.

SECTION 3.

This Act shall take effect from and after its passage and approval. Approved March 15th, 1901

SENATE BILL NO. 39.

An Act prescribing the method of Assessment, Collection and Division of Taxes Received from any live Stock brought into the State for grazing purposes, and Fixing the penalty and Forfeiture for violation Thereunder.

Be it enacted by the Legislative Assembly of the State of Montana:

SECTION 1.

All live stock brought into this state by any person or persons whomsoever, for the purpose of being grazed for any length of time whatsoever, shall be taxed for the year in which such live stock shall be brought into the State.

SECTION 2.

It shall be the duty of every person bringing live stock into any county in this state, for grazing purposes as herein before provided, to set out in a certificate under the hand of such person, or his agent, the number of live stock, with the brands, if any, upon the same, and file the said certificate with the county clerk of the county in which said live stock shall be first brought for the above purpose.

SECTION 3.

It shall be the duty of the county clerk, upon such certificate being filed as aforesaid, to keep an index of the same in his office for the inspection of all persons, and within ten days after the filing of the same to certify a copy of said certificate under his hand to the assessor of the County.

It shall be the duty of the County Assessor to immediately enter an abstract of said certificate upon the tax list for the current year. If such certificate is filed with Assessor prior to the annual levy of taxes by the board of County Commissioners, such assessor shall enter said assessment upon his assessment rolls, unless such rolls have already been completed, in which event he shall make a supplemental report, including all assessments of this character.

If such assessment is made after the annual levy has been made, the said Assessor shall transmit said copy to the County treasurer of the county, who shall immediately enter an abstract of such certificate upon the tax list for the said year, and shall proceed to collect the sum of money due and payable, from the person so keeping and herding said live stock, or his agent, and in the event that it is necessary for the said treasurer to collect the taxes due upon such live stock by distress [duress] and sale of said live stock, and all necessary expenses and costs accruing from such sale shall be deducted in the same manner as is now provided by law for the collection of taxes assessed upon personal property, without any further warrant to him for that purpose.

SECTION 4.

Any person named in Section 2 of this Act, or his agent, who shall bring live stock into this state for grazing purposes, prior to the levy of the regular tax by the board of County Commissioners of the county into which the said live stock are brought, shall be required by the assessor of the county wherein the said live stock may be kept and herded to pay the sum of forty cents on each and every head of cattle, and ten cents on each and every head of sheep, or any other live stock, brought into such county for the purpose of grazing as aforesaid; provided, however, that the said payment of forty cents per head on cattle and ten cents per head upon sheep and other live stock, shall at the end of such year be returned to the said person paying the same, upon a showing that he has paid the regular annual tax in that county for that year, upon all of said property, the same

as other persons have paid upon like property permanently located in this State; or such portion of said payment shall be returned as may exceed the amount of regular county taxes, for the said year; provided, that such rebate shall be paid in a county warrant or certificate of indebtedness, issued by order of the board of county commissioners of said county; and, provided, further, that any person so bringing any live stock into any county of this State from any other state or territory, in the manner hereinbefore provided, in lieu of the payment of the said forty cents on each and every head of cattle, and ten cents per head on each and every head of sheep or other live stock, may execute a bond to said county, with two or more sureties, to be approved by the county treasurer, conditional that such person will regularly enlist the said live stock for taxation in such county for that year, in the manner provided by law, and will punctually pay all taxes which may become due thereon during that year, and in such case the said charge of forty cents per head upon cattle and ten cents per head upon sheep and other live stock, shall not be collected.

SECTION 5.

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 keep and herd the same in any county of the state without first filing said certificate, and without paying the amount of money per head, as hereinbefore provided, or giving the bond named in Section 4 of this Act, shall be fined in a sum of not less than ten dollars nor more than one hundred dollars and shall further forfeit and pay the sum of fifty cents for each and every head thereof, for the use of said county, which said forfeit shall be collected by a civil action in the name of the county in which the said live stock are, or were, so kept and herded.

SECTION 6.

It shall be the duty of the county commissioners of the county in which such live stock shall be kept and herded 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 keeping or herding 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 the 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.

SECTION 7.

If any person having the care and 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 intent to evade the payment of the forfeiture hereinbefore named, upon affidavit to that effect being made and filed in, and action being brought to recover said forfeiture or tax herein provided, writs of attachment may issue as in civil actions and the proceedings therein shall be as in other cases, except that no undertaking on attachment shall be required; and in addition thereto, any person so driving or moving such live stock shall be punished by a fine of not less than ten dollars nor more than one hundred dollars, and by imprisonment in the county jail for not exceeding six months, for each and every offense.

SECTION 8.

In addition to the other duties prescribed by law, the assessor of each county is hereby required to present to the board of equalization of each county, a statement setting forth such live stock and all other property which has not been assessed, or which has been assessed for less that its correct value, by reason of erroneous reports, and it shall be the duty of said board of equalization to immediately, while sitting as such board, investigate and in the event that the person owning such property has been assessed for a smaller amount of property, or a less valuation than should properly have been given, to correct such assessment in the manner provided for the correction of assessment by the board of equalization.

SECTION 9.

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, nor more than five hundred dollars.

SECTION 10.

All acts and parts of acts in conflict herewith are hereby repealed.

SECTION 11.

This Act shall be in full force and effect from and after its passage and approval by the Governor.

Approved March 14th, 1901

SENATE BILL NO. 26.

An Act to provide for the Publication of Occupation License Moneys, collected by County Treasurers.

Be it enacted by the Legislative Assembly of the State of Montana:

Section 1. On the first Mondays of June and December, in each year, the county treasurer of each county in the State of Montana shall prepare a tabulated statement of all moneys received or collected by him, in his official capacity, during the preceding six months, for or on account of occupation licenses, showing the name of each person, firm, association or corporation, from whom received, and the amount received from each and the occupation of each such person, firm, association or corporation, so paying any such sum of money, and the date from which and the date to which occupations license was issued. to each such person, firm, association or corporation in return therefor; and he shall publish in the next issue of the official newspaper of his county, at the expense of the county, said tabulated statement, one time, with a certificate, over his official signature, that the said tabulated statement is correct and that said statement is a complete statement of all occupation license moneys received by him during the six months next proceding [preceding] the compilation of said statement.

Section 2. Any county treasurer failing to comply with the provisions of this Act, upon conviction thereof, shall be guilty of a misdemeanor.

Section 3. This Act shall take effect from and after its passage and approval by the Governor.

Approved March 4th 1901