which, or the party from which, he has reason to believe, or knows, a tax under this Act, is due and unpaid.

Section 22. Whenever the District Court of any County or the Judge thereof shall certify that there is probable cause for issuing a citation, and takng the proceedings specified in Section 18 of this Act, to the State Auditor, the State Auditor shall allow said claim, and shall draw his warrant on the State Treasurer in favor of the county treasurer of the county wherein said proceedings were taken or had for all expenses incurred for services of said citation, and his other lawful expenses that have not otherwise been paid; provided that if it shall appear to the District Court that the party to whom the citation is issued was wilfully endeavoring to evade the terms and provisions of this Act, and the payment of the tax hereunder, the costs of said proceeding shall be taxed to him and execution shall issue therefor in the same manner as on judgments in the District Court.

Section 23. The Clerk of the District Court of each county shall keep a book in which he shall enter the value of inheritances, devises, bequests, and other interests subject to the payment of said tax, and the tax assessed thereon, and the amounts of any receipts for the payments thereon filed with him, which book shall be kept by him as public records.

Section 24. The treasurer of each county shall collect all taxes that may be due and payable under this Act, and he shall pay to the State sixty per cent. thereof, and the State Treasurer shall give him a receipt therefor. The county treasurer shall make a report under oath to the State Auditor between the first and fifteenth days of December of each year of said tax so paid, stating for what estate paid, and in such form and containing such particulars as the Auditor may prescribe; and for all such taxes collected by him and not paid to the State Treasurer by the first day of June and January of each year he shall be liable upon his official bond.

Section 25. Any person or body politic, or corporate, shall, upon the payment of the sum of fifty cents, be entitled to a receipt from the county treasurer of any county, or a copy of the receipt at his option, that may have been given by said treasurer for the payment of any tax under this Act, which said receipt shall be countersigned by the Clerk of the District Court and the seal of the District Court attached thereto, and shall designate on what real property, if any, of which decedent may have died seized, said tax has been paid, and by whom paid, and whether or not it is in full of said tax, and the description of the property upon which said tax is paid; and the said receipt may be recorded in the office of the county

clerk and recorder of the county in which said property is situate, in a book to be kept by said clerk for such purpose, which shall be properly indexed and labeled "District and Collateral Tax."

Section 26. Sixty per cent. of the taxes levied and collected under this Act, shall be paid into the treasurer of this State for the use of the general fund, and forty per cent. thereof into the treasurer of the county for the use of the general school fund.

Section 27. All Acts and parts of Acts inconsistent with the provisions of this Act are hereby repealed, as far as they effect the provisions hereof.

Section 28. This Act shall apply to all estates remaining undistributed at the time this law shall take effect, and the tax shall be determined and collected as in other cases, and it shall take effect and be in force from and after its passage and approval by the Governor. Approved March 4, 1897.

HOUSE BILL NO. 116.

An Act to provide assistance to carry on the work of the State Land Office. To fix the salary of such assistants and to designate the fund from which the expenses of the State Land Office shall be paid.

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

Section 1. That the State Board of Land Commissioners is hereby authorized to appoint as many persons, not exceeding three, as in their judgment may be needed in the work of selecting, appraising and re-appraising of State Lands and timber thereon.

Section 2. Such persons so appointed shall act as assistants to the State Land Agent, and shall engage actively in the field work of selecting and appraising State Lands and timber thereon. The State Board of Land Commissioners shall appoint such assistants and continue them in office during only such seasons of the year, as they can be actively engaged in field work. They shall draw pay only when engaged in such work and shall hold office at the pleasure of said Board.

Section 3. The State Board of Land Commissioners shall have power to appoint one clerk whose salary shall be Twelve Hundred ($1,200.00)

Dollars per annum and shall act as clerk of the State Land Register and the State Land Agent without extra compensation.

Section 4. The salary of the assistants appointed under this Act to select and appraise State Lands and timber thereon shall be One Hundred ($100.00) Dollars per month together with necessary expenses.

Section 5. The salary of the State Land Agent, the State Land Register and all expenses of the State Land Office, including the pay of assistants and clerk, shall be paid out of the funds derived from the sale and lease of State Lands and shall be apportioned among the several funds by the State Board of Land Commissioners.

Section 6. All Acts and part of Acts in conflict with this Act are hereby repealed.

Section 7. This Act shall take effect on and after its passage and approval.

Approved March 6, 1897.

HOUSE BILL NO. 61.

An Act to empower the Governor to accept for the State the conditions imposed by an Act of Congress entitled an "Act to provide aid to State or Territorial Homes for the support of disabled Soldiers and Sailors in the United States," approved August 27th., 1888, and to empower the State Auditor to receive any moneys that may become due the State under said Act of Congress.

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

Section 1. That the Governor is hereby empowered and directed to accept for the State the conditions imposed by an Act of Congress entitled "An Act to provide aid to State or Territorial Homes for the support of disabled Soldiers and Sailors in the United States" approved August 27th., 1888. He is further directed to send to the President of the Board of Managers of the National Home for disabled volunteer Soldiers a copy of all laws bearing upon the establishment, regulation and maintenance of the Soldiers Home at Columbia Falls, Montana, with all printed regulations relating to the management of said Home, together with a copy of this and the next Section.

Section 2. The State Auditor is hereby empowered and directed to re

ceive and receipt for any and all moneys that may become due the State by reason of said Act of Congress and to turn the same into the State Treasury for the use and benefit of the State Soldiers' Home to be disbursed and accounted for in the same manner as other money appropriated out of the State Treasury for the maintenance of said Home.

Approved March 1, 1897.

SENATE BILL NO. 69.

An Act authorizing the issuance of bonds to provide for the payment of all outstanding Deaf and Dumb Asylum Building Warrants, to complete the building now in course of construction at the town of Boulder, County of Jefferson, State of Montana and to erect certain buildings, make certain improvements on the grounds of said Deaf and Dumb Asylum at said place, and to create a sinking fund to redeem said bonds and to repeal all conflicting laws.

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

Section 1. The state board of education and the state board of land commissioners of the State of Montana are hereby authorized to issue and dispose of bonds for the purpose of providing for the payment of ali outstanding Deaf and Dumb Asylum Building Warrants, to complete the building now in course of construction at the town of Boulder, County of Jefferson, State of Montana, and to erect certain improvements on the grounds of said Deaf and Dumb Asylum at said place, under the following conditions and restrictions, to-wit:

First: The aggregate amount of bonds authorized by this act shall not exceed the sum of sixty-five thousand dollars.

Second: The denomination of each bond shall be one hundred dollars, or any multiple thereof, but the maximum amount of any bond shall not exceed the sum of one thousand dollars.

Third: The terms of said bonds shall not exceed thirty years from their date, and they shall be payable at any time after fifteen years from their date at the option of the issuers.

Fourth: The bonds may bear any rate of interest not in excess of six per centum per annum and the interest may be payable semi-annually. Fifth: The principal and interest shall be payable at such place and in such manner as is designated in the bond.

Sixth: The State Board of Education and the State Board of Land Commissioners shall prescribe the form of the bonds. The bonds shall bear upon their face the words "Deaf and Dumb Asylum Bond of the State of Montana," and they shall be signed by the members of the State Board of Education and the State Board of Land Commissioners and shall be countersigned by the Secretary and Treasurer of the State, and the seal of the State shall be fixed to each bond and the bonds shall be registered in the office of the State Treasurer.

Seventh: The coupons representing the interest on the bonds shall be signed by the State Treasurer, or an engraved or lithographic fac-simile of the signature of the Treasurer may be affixed thereto, provided, it is so authorized in the bond.

Section 2. The bonds provided for in this Act shall be disposed of by the State Board of Education and the State Board of Land Commissioners, in such manner as they shall deem it for the best interests of the State, provided, that no bond shall be disposed of for less than its par value.

Section 3. To provide for the payment of the principal and interest of the bonds authorized by this Act, there is hereby created a special fund to be known as "The Deaf and Dumb Asylum Interest and Sinking Fund," into which shall be paid all sums of money realized from sales of lands, licenses to cut trees, leasing of lands, profits of any and all other sources by reason of the grants of lands by Congress to the State of Montana for the establishment of a Deaf and Dumb Asylum, as provided by Section 12 and 17 of an Act of the United States Congress entitled "An Act to provide for the division of Dakota into two states and to enable the people of North Dakota, South Dakota, Montana and Washington to form constitutions and state governments, and to be admitted into the Union on an equal footing with the original states, and to make donations of public lands to such states, approved February 22, 1889, and from said Deaf and Dumb Asylum interest and sinking fund there shall as the same becomes due and payable, be paid the interest on the said bonds; and it is further provided that it is the duty of the State Board of Land Commissioners whenever there are any funds in the said "Deaf and Dumb Asylum interest and sinking fund," over and above the sum of twenty-five hundred dollars in excess of the amount required to pay the yearly interest on said bonds, to invest such excess funds in the manner set forth and provided in section 4 of this Act, and the amount so invested shall constitute a permanent fund, to pay the principal of said bonds; but all in