to taxation within the county, owned or claimed by such person, firm, corporation, association, or company, which statement shall show the following particulars: description First-The number of acres of each of the following kinds Detailed of land owned or claimed, and how much is irrigated and how of land much is unirrigated: a. Alfalfa land. b. Meadow land. c. Grain land. d. Fruit or orchard land. · e. Sugar-beet land. f. Garden truck land. g. Pasture or grazing land. h. Timber land. i. Wood land. j. Sagebrush or desert land. k. Any other character of land other than city or town lots. City real Second-The number of city or town lots owned or claimed, estate, with and their size, showing also: a. Unimproved residence lots. b. Improved residence lots, describing residences. c. Unimproved business lots. d. Improved business lots and whether the buildings or improvements property, 10. Any other kind or character of building or structure. Personal Third-A general description of all personal property owned detailed or claimed, and the amount, number or quantity, including description merchandise, furniture, wagons, automobiles and all vehicles or conveyances, money, solvent debts, machinery, furniture, live stock, and any other kind of personal property, showing in detail the following: j. Milch cows. 1. Wethers. m. Rams. n. Goats. o. Hogs. p. Domestic fowls. q. Any other kind of animals. r. Wagons, automobiles, vehicles or conveyances, and the amount and character of furniture. B. A general description of the average stock in trade of Merchandise merchandise and of the average value thereof. Money, etc. C. A general description of money and solvent debts. D. A particular description of the number of machines, Machinery, machinery, tools, implements, including machines, machinery and tools in foundries, mills, factories or shops, or other structures or buildings, whether or not they are fixtures. etc. Railroads, express routes, wire of way, roll E. The number of miles of railroad, electric or trolley track owned or claimed, the number of miles of express or delivery service made or operated, the number of miles of wire of telemiles, rights graph, telephone and power owned or claimed, with the length ing stock, etc. and a description of rights of way or lands used for any of the purposes herein mentioned, and the average rolling stock in the county of any railroad, electric or trolley business, with its average value. False swearing perjury Refusal to swear misdemeanor Penalties Unknown When assessor shall fix valuation If any person shall swear or affirm falsely to the statement by this act required, he shall be guilty of perjury and be punished accordingly. If any person, officer or agent shall neglect or refuse, on demand of the assessor or his deputy, to give, under oath or affirmation, the statement required by this section, or shall give a false name or shall refuse to give his or her name, or shall refuse to swear or affirm, he or she shall be guilty of a misdemeanor, and shall be arrested upon complaint of the assessor, or his deputy, and upon conviction before a justice of the peace of the county, he or she shall be punished by a fine of not less than ten dollars nor more than five hundred dollars, or by imprisonment in the county jail for a term of not less than ten days nor more than three months, or by both such fine and imprisonment, at the discretion of the court. If the owners of any property not listed by another person shall be absent or unknown, or fail to make the statement under oath or affirmation, as herein provided, within five days after the demand is made therefor, the assessor shall estimate the value of the same. The assessor shall fix the taxable valuation of all property, except that of which the taxable valuation is fixed by the state board of assessors, or other body authorized by law. If the name of an absent owner is known to the assessor, the property shall be assessed to his or her name; if unknown to the assessor, the property shall be assessed to unknown owners. It is hereby made the duty of the assessor, at the end of each month, to attorney to report to the district or prosecuting attorney of the county the District names of all persons neglecting or refusing to give the state- prosecute ment as required by this section of this act, and it is hereby negligent made the duty of such district or prosecuting attorney to prosecute all persons so offending. SEC. 2. Section sixteen of said act is hereby amended to read as follows: Owners published newspaper Section 16. It shall be the duty of the assessors in each of Tax list the respective counties of the state, on or before the first Monday in September in each year, to cause to be printed in any When in newspaper of general circulation of the county, for one issue, a complete itemized tax list of all taxable property, with unit and total valuation, as provided for by section 8 of this act; provided, that the board of county commissioners shall arrange for the expense of such printing, and shall be empowered to allow the claim for the same; and further provided, that the board of county commissioners may, in their discretion, provide that said tax list be printed in pamphlet form, and a copy When in mailed to each taxpayer, instead of causing the same to be pamphlet printed in a newspaper; provided, also, that the expense of printing shall not exceed thirty cents a name, for as many copies as there are names on the list. SEC. 3. Section seventeen of said act is hereby amended to read as follows: form Section 17. It shall be the duty of the assessor to prepare Assessor to a tax list or assessment roll, indexed or alphabetically arranged alphabetical in the book or books furnished by the board of county com- roll missioners for that purpose, in which book or books shall be listed: An unitemized summary of all the property subject to taxation in the county, and which shall show also: roll shall A. The names of the taxable persons, firms, incorporated What said companies, or associations, in alphabetical order, if known; contain if the owner is unknown, the property shall be assessed to unknown owners, and if any person shall refuse to make a statement of his property under oath, as required by this act, that fact shall be noted under his name; if two or more persons claim the same property it shall be assessed to each. B. The total taxable valuation of property to each owner, the state tax rate, county tax rate, the amount of any special tax (naming it), the poll tax, the total tax rate, the taxes belonging to the state and the taxes belonging to the county, and the time when the tax has been paid, if it has been paid. Said tax list or assessment roll shall be prepared before the second Monday of September of each year. attorneygeneral CHAP. 122-An Act authorizing the purchase for the office of the attorney-general of the State of Nevada of additional steel bookstacks and filing-cases, and providing an appropriation therefor. [Approved March 17, 1913] The People of the State of Nevada, represented in Senate and SECTION 1. The board of capitol commissioners is hereby Equipment authorized and directed to purchase and install an additional for office of bookstack in the office of the attorney-general of the State of Nevada, and provide such steel storage cases as may be necessary for the proper preservation of the records of said office. SEC. 2. The said board of capitol commissioners is hereby required and directed to make immediate provision for the purchase and installation of said bookstack and storage cases. Appropriation, $450 Jepson SEC. 3. For the purpose of carrying out the provisions of this act the sum of four hundred and fifty dollars is hereby appropriated out of any money in the treasury not otherwise appropriated. CHAP. 123-An Act to provide for the relief of H. C. Jepson, clerk and treasurer of Douglas County. [Approved March 17, 1913] The People of the State of Nevada, represented in Senate and SECTION 1. The sum of fifty-seven dollars and eighty cents Relief of H. C. is hereby appropriated out of any money in the game and fish preservation fund of Douglas County, to be paid to H. C. Jepson, clerk and treasurer of Douglas County, for extra labor performed in the years 1911 and 1912, in the issuance of fishing and hunting licenses and in keeping record thereof, hist compensation consisting solely of fees. $57.80 from Douglas County treasury SEC. 2. The county auditor of said Douglas County is hereby directed to draw his warrant in favor of the said H. C. Jepson for fifty-seven dollars and eighty cents, and the county treasurer is hereby directed to pay the same. CHAP. 124-An Act authorizing boards of county commis- The People of the State of Nevada, represented in Senate and SECTION 1. The board of county commissioners of any missioners moneys county in Nevada may by resolution adopted at any regular County comor special meeting transfer from the county general fund to may transfer the county school fund of any district in said county such school sum of money as they shall deem necessary, additional to that now provided by law for such district; provided, that such district shall have levied a special tax for the school year of at Special tax least twenty-five cents on the hundred dollars. high-school SEC. 2. The board of county commissioners of any county, Aid for in their discretion, may aid a school district needing and work desiring high-school work by transfer of money from the county high-school fund or the county general fund to the county school fund of such district; or they may levy a special county tax not exceeding ten cents on the hundred dollars for the benefit of said district; provided, that in either the case of transfer of money or of levy of special tax as herein provided the following precedent conditions shall in any year of proposed aid exist: conditions 1. That there are ten or more pupils of high-school grade Precedent in such district that need high-school instruction and are named desirous of having such instruction. 2. That the parents of such pupils, or a majority of them, find it impracticable to send them away for high-school training. 3. That the taxable property is so small that it is entirely insufficient to enable them to raise the money needed to provide and maintain needed high-school privileges. 4. That a special district tax of at least twenty-five cents on the hundred dollars has been levied. SEC. 3. All acts or parts of acts in conflict herewith are hereby repealed. CHAP. 125-An Act relating to the equipping of machinery used for boring or drilling holes in stopes and raises with water-jets or sprays or other means to prevent the escape of dust, compelling the use of same, and providing a penalty for violation thereof. [Approved March 17, 1913] The People of the State of Nevada, represented in Senate and Assembly, do enact as follows: sprinkling mines SECTION 1. It shall be unlawful for any owner, operator or Owner must person in charge of any underground mine to cause to be drilled provide for or bored by machinery a hole or holes in any stope or raise in dust in dry ground that causes dust from drilling, unless said machinery is equipped with a water-jet or spray or other means equally efficient to prevent the escape of dust; provided, that when waterjets or sprays are used water free from pollution with organic or other noxious matter shall be furnished. SEC. 2. Where machinery used for drilling or boring holes |