or employee, whether for hire or not, any game of faro, monte, roulette, lansquentet, roug et noir, rondo, tan, fan-tan, stud horse poker, draw poker, craps, seven and a half, twenty-one or any banking or percentage game or any game of chance played with cards, dice, or any device whatever for money, checks, credits, or any representative of value or for any property or thing whatever is punishable by a fine of not less than five hundred dollars nor more than one thousand dollars, or by imprisonment in the State Penitentiary for a period of not to exceed five years and for the costs of the prosecution, and every person convicted of a violation of this section must be imprisoned until such fine and costs are paid, such imprisonment not to exceed five years in the State Penitentiary, and every person who plays or bets at or against any of said prohibited game or games, is guilty of a misdemeanor.

Section 2. Every person who knowingly permits any of the games mentioned in the preceding section to be played, conducted or dealt in any house, room, tent, or apartment owned or rented by such person, in whole or in part, is punishable by a fine of not less than one hundred dollars nor more than five hundred dollars, and such person shall be imprisoned until such fine and the costs of the prosecution are paid.

Section 3. Every person who, by the game of "three card," monte, so called, or any other game, device, sleight-of-hand, pretensions to fortune telling, trick or other means whatever, by use of cards or other instrument or implements, or while betting on sides or hands of any such game or play, fraudulenty obtains from another person money or property of any description shall be deemed guilty of larceny, and must be punished as in case of larceny of property of like value.

Section 4. Every person duly summoned as a witness for the prosecution on any proceedings had under the provisions of this Act, who neglects or refuses to attend as required, is guilty of a misdemeanor.

Section 5. Any person, otherwise competent as witness, is not disqualified from testifying as such concerning the offense of gaming, on the ground that such testimony may criminate himself, but no prosecution may afterwards be had against him for any offense to which he testifies.

Section 6. Every County Attorney, sheriff, constable, or police officer must inform against and make complaint and diligently prosecute persons whom they may be informed concerning or whom they have reasonable cause to believe offenders against the provisions of this Act, and each and every such officer refusing or neglecting so to do, is guilty of a mis

demeanor, and such violation, refusal or neglect to make complaint against and diligently prosecute persons whom they have reasonable cause to believe to be offenders against the provisions of this Act, shall be deemed sufficient cause for removal from office, and it is hereby made the duty of the County Commissioners of each county, upon receiving verified notice in writing from any person, supported by other creditable verified evidence in writing that any officer mentioned in this section has violated the provisions of this section, to cause proceedings to be commenced against such officer to oust him from office.

Section 7. Every Sheriff, constable or police officer shall have authority upon receipt of information that any house, room, tent, or apartment, is being conducted as a house, room, tent, or apartment for any of the games mentioned in this Act, to break open any door or opening into any such house, room, tent, or apartment, with or without a warrant of arrest for the purpose of arresting such offenders of this Act.

Section 8. All property, devices, cards, instruments or implements which may be used for the carrying on or conducting of any game or games mentioned in this act must be taken possession of by any sheriff, constable, or police officer, whenever they are found and delivered to a Justice of Peace, and upon proof before said Justice of the Peace that such property is a device, instrument, or implement, or implements, used for the purpose of carrying on and conducting any of the games prohibited by this Act, must make an order that the same be by the said sheriff, constable, or police officer destroyed, and no person who is the owner of any such device, instrument or implement or implements, so destroyed shall have the right of action against the city, county or state for the value of such property.

Section 9. Every owner, lessee or keeper of any house used in whole or in part as a saloon or drinking place, who knowingly permits any person under eighteen years of age to play at any game of chance therein, is guilty of a misdemeanor.

Section 10. Every state, county, city, town or township officer or other person who shall ask for, receive, or collect, any money or other valuable consideration, either for his own or the public use, for and with the understanding that he will aid, exempt, or otherwise assist, any person from arrest or conviction for a violation of section 1 of this act, or who shall issue, deliver, or cause to be given or delivered to any person or persons any license, permit, or other privilege, giving or pretending to give any

authority or right to any person or persons to carry on, conduct, open or cause to be opened, any game or games which are forbidden by section 1 of this act, and such officer or officers who shall vote for the passage of any ordinance or by-law giving, granting, or pretending to give or grant to any person or persons any authority or privilege to open, carry on, conduct any game or games prohibited by said section 1 of this act, is guilty of felony.

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Section 11. That all acts and parts of acts in conflict heréwith are hereby repealed.

Section 12. This act shall be in force and effect from and after the First day of July 1897, and it is hereby made the duty of every City and County Treasurer in this State to refuse to receive any money for any license to be issued to be in effect later than June 30th, 1897. Approved March 4, 1897.

HOUSE BILL NO. 128.

An Act to establish a tax on direct and collateral Inheritances, Bequests, and Devises, to provide for its collection and direct the disposition of its proceeds.

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

Section 1. After the passage of this Act, all property which shall pass by will or by the interstate (intestate?) laws of this State, from any person who may die, seized or possessed of the same, while a resident of this State, or if such decedent was not a resident of this State, at the time of his death, which property, or any part thereof, shall be within this State, or any interest therein or income therefrom, which shall be transferred by deed, grant, sale or gift made in contemplation of the death of the grantor or bargainor, or intended to take effect in possession or enjoyment after such death to any person or persons, or to anybody politic corporate, in trust or otherwise, or any property, which shall be in this State or the proceeds of all property outside of this State, which may come into this State, and which may be or should be distributed in this State to any such heirs, devisees or legatees, by reason whereof any person or corporation shall become beneficially entitled in possession or expectancy, to any such property, or to the income thereof, other than to or for the use of his or her

father, mother, husband, wife, lawful issue, brother, sister, the wife or widow of the son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the State of Montana, and any lineal descendant of such decedent born in lawful wedlock, shall be and is subject to a tax of five dollars on every hundred dollars of the market value of such property, and at a proportionate rate for any less amount, to be paid to the treasurer of the proper county hereinafter defined for the use of said county and state in the proportions hereafter stated: and all administrators, executors and trustees shall be liable for any and all such taxes until the same have been paid as hereinafter directed. When the beneficial interests to any personal property or income therefrom shall pass to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of the son, or the husband of a daughter, or any child or children adopted as such in conformity with the laws of the State of Montana, or to any person to whom the deceased, for not less than ten years prior to death, stood in mutually acknowledged relation of a parent, or to any lineal descendant born in lawful wedlock; in every such case the rate of tax shall be one dollar on every hundred dollars of the clear market value of such property, and at and after the same rate for every less amount, provided, that an estate which may be valued at a less sum than Seventy five Hundred Dollars shall not be subject to any such tax or duty. In all other cases the rate shall be Five Dollars on each and every Hundred Dollars of the clear market value of all property and at the same rate for any amount, provided, that an estate which may be valued at a less sum than Five Hundred Dollars shall not be subject to any such duties or tax, provided, further, that said tax shall be levied and collected upon the increase of all property arising between the date of death and the date of the decree of distribution, and upon all estates which have been probated before, and shall be distributed after the passage and taking effect of this Act.

Section 2. When any grant, gift, legacy or succession upon which a tax is imposed by Section 1 of this Act, shall be an estate, income or interest for a term of years, or for life, or determinable upon any future or contingent event, or shall be a remainder, or reversion or other expectancy, real or personal, the entire property or fund by which such estate, income or interest is supported, or which is a part, shall be appraised immediately after death of the deceased, and the market value thereof determined, in the manner provided in Section 15 of this Act, and the tax

prescribed by this Act shall be immediately due and payable to the treasurer of the proper county, and, together with the interest thereon, shall be and remain a lien on said property until the same is paid; provided, that the person or persons, or body politic or corporate, beneficially interested in the property chargeable with said tax, may elect not to pay the same until they shall come into the actual possession or enjoyment of such property, and in that case, such person or persons or body politic or corporate shall execute a bond to the State of Montana in a penalty of twice the amount of tax, including interest at ten per cent. per annum, arising upon the personal estate, with such sureties as the Clerk of the District Court of the proper county may approve, conditioned for the payment of said tax, and interest thereon, at such time or period as they or their representatives may come into the actual possession or enjoyment of such property, which bond shall be filed in the office of the Clerk of the District Court of the proper county; provided further, that such person or corporation shall make a full and verified return of such, operty to said Court, and file the same in the office of the Clerk of the District Court for said county and a duplicate thereof in the office of the Clerk and Recorder of said county within one year from the death of the deceased, and within that period enter into such security and bond, and renew the same every three years.

Section 3. Whenever a decedent appoints or names one or more executors or trustees, and makes a bequest or devise of property to them in view of commissions or allowances, which otherwise would be liable to said tax or appoints them his residuary legatees, and said bequests, devises or residuary legatees exceed what would be a reasonable compensation for their services such excess shall be liable to said tax; and the District Court in which the probate proceedings are pending shall fix the compensation.

Section 4. All taxes imposed by this Act, unless otherwise herein provided for shall be due and payable at the death of the decedent, and if the same are paid within ten months, no interest shall be charged and collected thereon, but if not so paid, interest at the rate of ten per centum per annum shall be charged and collected from the time said tax accrued; provided, that if said tax is paid within six months from the accruing thereof a discount of three per centum shall be allowed and deducted from said tax. And in all cases where the executors, administrators or trustees do not pay such tax within ten months from the death of the decedent, they shall be required to give bond in the form and to the effect prescribed in Section 2 of this Act for the payment of said tax with interest.