of .... ...... in the state of South Dakota, a certificate of purchase in writing, bearing date the .......day of ........ 18...., signed by E. F., who at the last mentioned date was treasurer of said county, from which it appears that did on the .... day of 18.., purchase at public auction at the door of the court house in said county, the tract, parcel or lot of land lastly in this indenture described, and which lot was sold to for the sum of ...... being the amount due on the following tract or lot of land returned delinquent for the non-payment of taxes, costs and charges for the year 18.. to-wit: (here insert the land offered for sale.) And it appearing that the said A. B. is the legal owner of said certificate of purchase and the time fixed by law for redeeming the land therein described having now expired and the same not having been redeemed as provided by law and the said A. B. having demanded a deed for the tract of land mentioned in said certificate, and it appearing that said lands were legally liable for taxation, and had been duly assessed and properly charged on the tax book or duplicate for the year 18.., and that said lands had been legally advertised for sale for taxes, and were sold on the.... .day of.... . . . . . . . 18. ... .... Now, therefore, this indenture, made this........day of 18.., between the state of South Dakota, by C. D., treasurer of said county of the first part, and the said A. B., of the second part, witnesseth that the said party of the first part, for and in consideration of the premises and the sum of one dollar in hand paid, hath granted, bargained and sold, and by these presents doth grant, bargain, sell and convey unto the said party of the second part.... heirs and assigns forever, the tract or parcel of land mentioned in said certificate and described as follows, to-wit: (describe the land) to have and to hold the said mentioned tract or parcel of land, with the appurtenances thereto belonging, to the said party of the second part....heirs and assigns forever, in as full and ample manner as the said treasurer of said county is empowered by law to sell the same. In testimony whereof, the said C. D., treasurer of said county of ...... has hereunto set his hand and seal on the day and year aforesaid. Attest: (Seal) Which deed shall be acknowledged by said treasurer, before some one authorized by law to take acknowledgments of deeds; Provided, however, that in case the lands are sold at private sale, there shall be inserted in said deed, in place of the words, did on the......day of.. . . . . ... 18.., purchase at public auction at the door of the court house, in said county, the tract, parcel or lot of land lastly in this indenture described," the following: Did on the..... day of........18.. purchase at private sale, at the office of the county treasurer in said county, the tract, parcel or lot of land lastly in this indenture described, which has been offered at public sale for taxes, but not sold for want of bidders." § 2. REPEAL.] All acts and parts of acts in conflict with this act are hereby repealed. Approved March 9, 1897. CHAPTER 33. [S. B. 109.] ASSESSMENT OF LIVE STOCK. AN ACT to Amend Section One (1) of Chapter Twenty-six (26) of the Session Laws of 1895, Providing for the Assessment of Live Stock. Be it Enacted by the Legislature of the State of South Dakota: § 1. AMENDMENT.] That Section one (1) of Chapter twenty-six (26) of the Session Laws of 1895 be amended to read as follows: "Section 1. Where and When Assessed.] All live stock may be assessed at any time in the county in which they are found ranging during the months of June, July, August, September, October and November of each year, providing that such live stock have not already been assessed in another state, or in another organized county in this state the same year. Section 2. By Whom Assessed.] In case the assessor fails or neglects to assess such live stock, then the county treasurer, on the information of any citizen of such county, shall at once proceed to assess said live stock, notifying the owner or owners thereof of his action, and giving the valuation set upon the same, providing that such information to the treasurer shall be in writing, giving the approximate number of head of live stock, the name or names of the owner or owners, the range upon which said life stock are grazing, and the name of the person filing the information. Section 3. Repeal.] All acts or parts of acts in conflict with this act are hereby repealed. Section 4. Emergency.] Whereas an emergency exists, therefore this act shall take effect from and after its passage and approval. Approved March 9, 1897. CHAPTER 34. [S. B. 74.] PROVIDING FOR A COMPROMISE OF TAXES. AN ACT Providing for a Compromise of Taxes where full Amounts Cannot be Realized. [Be it Enacted by the Legislature of the State of South Dakota:] § 1. POWER OF COUNTY COMMISSIONERS.] Whenever it appears to the board of county commissioners that the full amounts of any taxes extended and charged against any platted real property in any township, town, city or village cannot be realized by sale of the property or otherwise, the said board shall have power to make such settlement or compromise of any taxes for any year or years as in their judgment shall be for the best interests of the county; and in such settlement or compromise the taxes abated shall be apportioned pro rata among the several funds represented therein. § 2. REPEAL.] All acts and parts of acts in conflict with this act are hereby repealed. Approved March 9, 1897. CHAPTER 35. ASSESSMENT OF ESTATE OF DECEDENTS. AN ACT Relating to the Assessment of the Estates of Decedents. § 1. DUTY OF ASSESSOR.] It shall be the duty of assessors to hereafter assess the property of the estates of deceased persors in the county, township or city where the property, either real or personal, shall be located at the time such assessment is made and any part or portion of the estates of deceased persons is hereby made assessable in the county, township or municipality where such property or any portion of it may be at the time of its assessment. Approved February 23, 1897. CHAPTER 36. [H. B. 13.] AMENDING SESSION LAWS OF 1895 PERTAINING TO LEVY AND LIMITATION OF TAXES. AN ACT to Amend Chapter 174 of the Session Laws of 1895, Entitled an Act Pertaining to the Levy and Limitation of Taxes. Be it Enacted by the Legislature of the State of South Dakota: § 1. AMENDMENT-LEVY-HOW MADE.] That Chapter 174 of the session laws of 1895 be and is hereby amended by inserting after Subdivision 9, of Section 3 of said chapter, the following subdivision, to-wit: X. The county commissioners shall have power to levy taxes for fire guards as provided by Chapter 91 of the session laws of 1893; Provided, that such levy shall be made upon both real and personal property without discrimination, and, provided also, that the levy in any one year shall not exceed the amount required to pay for plowing the number of acres necessary and at the rate per acre as provided in Section one (1) of Chapter ninety-one (91) of the session laws of eighteen hundred ninety-three (1893). § 2. LEVY ON REAL AND PERSONAL PROPERTY.] And by inserting after Subdivision VI of Section 4 of Chapter 174 of the session laws of 1895 the following, to-wit: VII. That the township board of supervisors shall have power to levy taxes for fire guards as provided in Chapter 91 of the session laws of 1893; Provided, that such levy shall be made upon both real and personal property without discrimination and provided, also, that the levy in any one year shall not exceed the amount required to pay for plowing the number of acres necessary and at the rate per acre as provided in Section one (1) of Chapter ninety-one (91) of the session laws of eighteen hundred ninety-three (1893.) § 3. EMERGENCY.] Whereas, certain of the levies authorized by this act must be made before the expiration of ninety days from its passage and approval, an emergency is declared to exist, therefore this act shall take effect and be in force from and after its passage and approval. Approved March 2, 1897. CONSTITUTION. CHAPTER 37. [S. J. R. 5.] PROPOSING AN AMENDMENT TO THE CONSTITUTION. A JOINT RESOLUTION Proposing and Agreeing to an Amendment to Section 1 of Article 7 of the Constitution of the State of South Dakota and Submitting the Same to a Vote of the Electors. Be it Resolved by the Senate of the Legislature of the State of South Dakota, the House of Representatives Concurring Therein: § 1. QUESTION SUBMITTED.] That at the next general election in this state, to be held on the first Tuesday after the first Monday in November, 1898, the following proposed amendment to the constitution of this state, which is hereby agreed to, shall be submitted to the electors of this state for their approval: That Section 1 of Article 7 of the constitution be amended so as to read as follows: "Section 1. Every person, resident of this state, who shall be of the age of 21 years and upwards, not otherwise disqualified, belonging to either of the following classes, who shall have been a qualified elector under the laws of the territory of Dakota at the date of the ratification of this constitution by the people, or who shall have resided in the United States one year, in this state six months, in the county thirty days, and in the election precinct where such person offers to vote ten days next preceding any election, shall be deemed a qualified voter at such election: First. Citizens of the United States. Second. Persons of foreign birth who shall have declared their intention to become citzens conformable to the laws of the United States upon the subject of naturalization. |