the tax for which it was sold, by distraint and sale of personal property. § 135. CERTIFICATE DELIVERED FOR DEED.] When deeds are delivered by the county treasurer for real property sold for taxes, the certificate therefor must be cancelled and filed away by the county auditor, and in case of loss of any certificate, on being satisfied thereof by due proof, and bond being given to the State of South Dakota in a sum equal to the value of the property conveyed, as in cases of lost notes or other commercial paper, the county treasurer may execute and deliver the proper conveyance, and file such proof and bond with the county auditor. § 136. LANDS BECOMING TAXABLE.] A list of lands becoming taxable for the first time and a list of lands the entry of which has been cancelled by the commissioner of the general land office during the preceding year in any county of this state, shall be procured by the state auditor from the proper land offices, at the best prices for the state, and copies of such lists shall be forwarded by the state auditor to the auditor of each county on or before the 15th day of April of each year. § 137. TRANSCIENT AND BANKRUPT STOCKS.] All itinerant, transient, or bankrupt stock merchants or salesmen who vend goods within this state, at any time after the annual assessment is made shall be assessed and returned by the assessor of the town or city wherein he or they shall open or offer for sale any stock of goods, groceries or merchandise, by exhibiting the same, at the same rate as other merchants have been assessed, and such assessor shall forthwith return the same to the county treasurer to be extended upon the tax list by him. § 138. TRANSCIENT TAX-HOW COLLECTED.] Whenever such assessment is returned to the county treasurer, it shall be his duty to issue a warrant forthwith to the constable of the town, wherein such itinerant or transient sales are being effected, commanding him to collect such tax forthwith. § 139. CONSTABLE TO LEVY AND SELL IF PAYMENT REFUSED.] It shall be the duty of such constable to proceed forthwith according to the exigencies of his warrant and demand the amount of taxes so levied, from the person or persons conducting such sale, and if not paid, to levy the same upon any goods, wares and merchandise as shall be found in the possession of such salesman or salesmen, and sell the same after ten days notice given in the nearest newspaper and make return thereof, deducting his legal fees and returning the surplus if any, after paying costs and taxes, to the owner, or reputed owner or agent in possession. § 140. DEBTS OF MUNICIPALITIES VOID IF ENTAILING TAXATION BEYOND THE RATES FIXED BY LAW.] [It shall be] unlawful for the corporate authorities of any county, township, city town or village or the authorities of any school district, unless specially and expressly authorized by law, to contract any debt or incur any pecuniary liability, for the payment of either the principal or interest, for which, during the current year or any subsequent year it shall be necessary to levy on the taxable property of such county, township, city, town or village or school district, a higher rate of tax than the maximum rate prescribed by law; and every contract made in contravention of the provisions of this section shall be utterly null and void in regard to any obligation thereby imposed on the corporation on behalf of which such contract purports to be made, but every commissioner, officer, agent, supervisor or member of any municipal corporation that makes or participates in making or authorizes the making of any such contract, shall be held individually liable for its performance, and every commissioner, supervisor, director or member of any city, town or village council or other officer or agent of any such municipal corporation present when any such unlawful contract was made or authorized to be made, shall be deemed to have made or to have participated in making, or to have authorized the making of the same, as the case may be, unless, if present, he dissented therefrom, and entered or caused to be entered such dissent on the records of such municipal corporation or its council, supervisors or other office. § 141. NEGLECT OF DUTY BY OFFICERS.] Every county auditor and every district or township assessor who in any case refuses or knowingly neglects to perform any duty enjoined on him by this act; or who consents to or connives at any evasion of its provisions whereby any proceeding required by this act is prevented or hindered, or whereby any property required to be listed for taxation is unlawfully exempted, or the valuation thereof is entered on the tax list at less than its true value, shall for every such neglect, refusal, consent or connivance, forfeit and pay to the state not less than two hundred (200) dollars nor more than one thousand (1,000) dollars at the discretion of the court, to be recovered before any court of competent jurisdiction. § 142. QUESTION SUBMITTED TO VOTERS.] At the first general election to be held in this state after the passage of this act, there shall be submitted to a vote of the qualified electors of each county, the question: "Shall the township and city treasurers be collectors of taxes as provided in Section (7). Chapter eighteen (18) of the Session Laws of 1893?" And the county auditor of each county shall submit such question in the manner provided by law. The vote on the said question shall be canvassed, certified and returned in the same manner as the vote for the county officers. § 143. PETITION OF VOTERS.] Whenever one-fourth of the legal voters of any county shall, not less than twenty nor more than sixty days before a general election, file with the county auditor a petition signed by them with the place of residence of each signer added to his signature, asking that the question set forth in Section 39 [142] be submitted to the qualified electors of such county at such election, such county auditor shall submit such question at such election in the manner provided by law. § 144. APPLICABLE—WHEN.] If a majority of the electors at any such election shall have voted in favor of such proposition, then all the provisions of this act shall apply to and be in force in such county. But if a majority of such electors shall have voted against such proposition then the provisions of this act shall not apply to such county. § 145. This act shall be construed to antedate all other acts of the fifth legislative assembly of the state of South Dakota, and the levy and collection of all taxes under acts of the legislature of the state of South Dakota, identical in provisions with this act, in accordance with such provisions and the collection of uncollected taxes, are hereby legalized. § 146. ACTS REPEALED.] All acts and parts of acts in conflict with this act or repugnant thereto are hereby repealed. § 147. EMERGENCY.] Whereas, the present revenue laws of the state of South Dakota are imperfect and inadequate, therefore an emergency exists, and this act shall take effect and be in force from and after the date of its passage and approval. Approved March 10, 1897. CHAPTER 29. AMENDING LAWS RELATING TO LEVY AND LIMITATION OF ROAD TAXES. AN ACT to Amend Section Four (4) of Chapter One Hundred Seventy-four (174) of the Session Laws of Eighteen Hundred Ninety-five, Relating to the Levy and Limitation of Taxes. Be it Enacted by the Legislature of the State of South Dakota: § 1. AMENDMENT.] That Subdivision 2 of Section 4 of Chapter 174 of the Session Laws of 1895 be amended to read as follows: "The township board of supervisors shall meet on the last Tuesday of March of each year and shall assess the highway, labor and road tax for the ensuing year and perform all the duties required of them in Section 1271 and 1272 of the Compiled Laws of 1887. Said road tax shall not exceed fifty cents on each one hundred dollars valuation and shall be levied on the assessment of the preceding year as equalized by the township board of equalization." § 2. EMERGENCY.] Whereas, there is no provision whereby township boards may determine the amount of individual assessments as equalized by the state board, therefore an emergency is hereby declared to exist and this act shall be in force from and after its passage and approval. Approved March 9, 1897. CHAPTER 30. [S. B. 31.] AMENDING LAWS RELATING TO ADJUSTMENT OF CERTAIN TAXES. AN ACT to Amend Section (1) of Chapter One Hundred Seventy-Six (176) of the Session Laws of Eighteen Hundred and Ninety-Five (1895), Relating to Adjustment of Certain Taxes Between Townships and Counties. Be it Enacted by the Legislature of the State of South Dakota: $ 1. AMENDMENT.] That Section (1) of Chapter one hundred seventy-six (176) of the session laws of eighteen hundred ninety-five (1895), entitled and act to provide for adjustment of bridge fund, general fund and taxes between townships and counties, be and the same is hereby amended so as to read as follows: § 1. DUTY OF COUNTY COMMISSIONERS.] In any county wherein only a part of its territory is organized into townships under the provisions of law relating to township government, and where a bridge tax is levied upon the entire county, it shall be the duty of the county commissioners of such county to levy only one-half as much bridge tax upon the organized townships as upon the unorganized townships. Also the county commissioners shall pay the assessors of such organized townships out of the county general fund. § 2. REPEAL. All acts and parts of acts in conflict with this act are hereby repealed. Approved February 26, 1897. CHAPTER 31. MAKING TAX ON PERSONAL PROPERTY FIRST LIEN. AN ACT Making a Tax on Personal Property a First Lien on all Personal § 1. TAXES A FIRST LIEN.] That all taxes assessed upon personal property within this state shall be a first lien on all personal property of the person against whom personal taxes are assessed, from and after December first in each year. § 2. COLLECTION-HOW MADE.] That the collection of taxes on all personal property shall be made as heretofore provided by law. § 3. REPEAL.] All acts and parts of acts in conflict with this act are hereby repealed. Approved March 5, 1897. CHAPTER 32. RELATING TO FORM AND EFFECT OF TAX DEEDS. AN ACT to Amend Section 74 of Chapter 28 of the Political Code of 1887 [1877], Being Section 1639 of the Compiled Laws Relating to the Form and Effect of Tax Deeds. Be it Enacted by the Legislature of the State of South Dakota: § 1. TREASURER TO EXECUTE-CLERK ATTEST-FORM OF DEED.] That Section 74 of Chapter 28 of the Political Code of of 1887 [1877], being Section 1639 of the Compiled Laws of the state of South Dakota, be amended so as to read as follows: Said deed shall be executed by the county treasurer, under his hand, and the exection thereof shall be attested by the county clerk with the county seal, and such deed shall be prima facie evidence of the truth of all the facts therein recited, and of the regularity of all proceedings from the valuation of the land by the assessor up to the execution of the deed, and such deed shall be substantially in the following or other equivalent form: Whereas, A. B. did, on the........day of..........A. D. 18.. produce to the undersigned, C. D., treasurer of the county |