sessed value of the property, sought to be assessed, then the Council must provide out of the general fund for the payment of the amount in excess of said twenty-five per cent.

Section 45. The tax, as provided in the preceding Sections of this Article, must, unless otherwise distinctly specified, be paid within thirty days after its levy,to the city treasurer, who must give a receipt therefor, and in case of the non-payment, the treasurer must proceed to collect the same in the same manner as delinquent taxes are collected on other property. If such tax is not paid within said sixty days a penalty of ten per cent. shall be added thereto and collected as a part of the tax.

Section 46. The treasurer must make settlement with the Council for the taxes collected as in other cases.

Section 47. That Sections 4817, 4818, 4819, 4820, 4821, 4822, 4823, 4824, 4825, 4826, 4827, 4828, 4829, 4830, 4880, 4881, 4882, 4883, 4884, 4885, 4886, 4887, 4888, 4889, 4890, 4891, 4892, 4893, 4894, 4895, 4896, 4897, 4898 and 4899 of the Political Code be and the same are hereby, repealed.

Approved March 8th, 1897.

HOUSE BILL NO. 213.

An Act to amend Sections 4867, 4868, 4869, 4870, 4871, 4872, 4873, 4876, and 4877 of the Political Code, of Montana, relating to taxation in Municipal Corporations.

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

Section 1. That Sections 4867, 4868, 4869, 4870, 4871, 4872, 4873, 4876, and 4877 of the Political Code be and the same are hereby amended so as to read as follows:

Section 4867. It is the duty of the county clerk on or before the first Monday in October in each year to make a duplicate of the corrected assessment book for each city in the county, the treasurer of which is required by ordinance of such city to collect its taxes.

Such book shall be styled "The Duplicate Assessment Book for the City of... ..," and must contain a copy of the "Corrected Assessment Book" of the county as far as the same refers to city property. Section 4868. Such duplicate must be made in a book furnished by

the city clerk of each city in the county, and ruled in columns specifying the different funds so that the city treasurer may extend the same and collect the taxes.

Section 4869. The county clerk must deliver such duplicate assessment book to each city treasurer, and take his receipt therefor, having attached thereto the affidavit similar to the one set out in Section 3845 of this Code.

Section 4870. The county treasurer of the counties must collect the taxes levied by all cities and towns in the respective counties, except in case of such cities of the first and second classes as may provide by ordinance for the city treasurer to collect the taxes from such "corrected assessment book."

Section 4871. In case an ordinance of any city of the first or second class shall provide for the collection of its taxes by its treasurer, such treasurer shall have the same power to collect municipal taxes as the county treasurer to collect State and county taxes, and the same right to give notice, add penalties, seize and sell property for delinquent taxes, give deeds to purchasers, and to do everything that a county treasurer might do in the premises, except that he must make settlement with the City Council.

Section 4872. The Council must, on or before the first Monday of October of each year, by resolution, determine the amount of city or town taxes for all purposes, to be levied and assessed on the taxable property in the city or town for the current fiscal year, and the city clerk must at once certify to the county treasurer a copy of such resolution, and the county treasurer must collect the taxes as in this Article provided; provided, that in cities where the council has provided by ordinance for the collection of their taxes by the city treasurer, the city clerk must certify of such resolution to the city treasurer.

a copy

Section 4873. The fiscal year of cities and towns begins on the first Monday of May in each year.

Section 4876. The city clerk must make a list of all persons liable for such tax, and present the same to the council for inspection and correction at a regular or special meeting to be held not later than the third Monday of May. On or before the first regular meeting in June the council must direct a copy of such list, as corrected, certified by the clerk, to be delivered to the city treasurer, and the city treasurer must forthwith collect such taxes from the persons named in the list, and from such

other persons liable for the same as he may add thereto, provided, that any person who is assessed for a property tax in the city may pay such poll tax at the time he pays his general tax, and in such case the poll tax shall be added upon the assessment list to other taxes of persons liable therefor paying taxes upon real and personal property, by the county clerk upon a list of the names of persons liable for the same being certified to by the city clerk.

Section 4877. The city or town clerk, in making such list, and the city or town treasurer in collecting such tax, have the same powers in reference thereto as the county assessor and county treasurer have in assessing and collecting the poll tax provided for in Chapter X, Title X, Part III, of this Code, Sections 3960, 3961, 3962, 3963, 3964, 3965, 3966, 3967, 3968, 3969, 3970, 3971, 3972, 3973, 3974, 3975, 3976, 3977, 3978, 3979, 3980, 3981 and 3982.

Approved March 3, 1897.

HOUSE BILL NO. 208.

An Act to amend Sections 4950 and 4951 of Chapter IV, Part IV, and Title III. of the Political Code, relative to the proceeding for changing cities or towns from one class to another.

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

Section 1. That Section 4950 of Part IV, Title III, Chapter IV, of the Political Code, be and the same is hereby amended so as to read as follows:

"Section 4950. Whenever it manifestly appears to a city or town council from the last federal, State, county, city or town census, that such city or town has the requisite population to entitle it to be classified as provided in Section 4710, Part IV, Title III, Chapter III, of this Code, such city or town must be advanced as provided in the next Section."

Section 2. That Section 4951 of Part IV., Title III, Chapter IV, of the Political Code, be, and the same is hereby amended so as to read as follows: Section 4951. If it appears by such census that the city or town contains the requisite population to be advanced, the council must thereupon, by resolution, de

clare that the town is advanced to a city of the first, second or third class, or a city of the third class is advanced to a city of the second or first class, or a city of the second class is advanced to a city of the first class, as the case may be, and file a certified copy of such resolution in the office of the county clerk of the county, and in the office of the Secretary of State.

Whereupon such town becomes a city of the first, second or third class, and a city of the third class becomes a city of the second or first class, and a city of the second class becomes a city of the first class, as the case may be, to be governed under the provisions of this Title.

Approved March 3, 1897.

HOUSE BILL NO. 206.

An Act relating to municipal indebtedness and repealing Sections 4970, 4971, 4972, 4973, 4974, 4975, 4976, 4977, 4978, 4979, 4980, 4981, of the Political Code of the State of Montana.

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

Section 1. Whenever the council of any city or town, having a corporate existence in this State, or hereafter organized under the provisions of this title, shall deem it necessary to borrow money or contract indebtedness under its powers, as set forth in subdivision 64 of Section 4800 of the Political Code, or amendments thereto, the question of issuing bonds or contracting such indebtedness shall first be submitted to the qualified electors of such city or town in the manner hereinafter set forth, Provided, that tax payers only, as defined by Sections 1187 and 1188, of the Political Code, shall be entitled to vote on questions concerning the construction, purchase or securing of a water plant, water system, water supply, or sewerage system.

Section 2. Notice of such election must be published for a period of not less than three weeks in some newspaper published in the city or town, if there be one, and if not then in the newspaper published at a point in the State nearest to the city or town, and such notice must be posted in not less than three public places in the city or town. The notice must state the time and place of holding the election, the amount and character of the bonds proposed to be issued and the particular pur

pose therefor. At such election the ballots must contain the words "Bonds;-Yes;" "Bonds-No;" and in voting the elector must make a cross thus, "X" opposite the answer for which he intends to vote. Such election must be conducted and canvassed and the returns made in the same manner as other city or town elections. The council may provide by ordinance for the registration of the tax payers or qualified electors of such city or town, and no person shall be entitled to register or vote at such election who is not a tax payer or qualified elector as herein before set forth.

Section 3. If the majority of the votes cast at the election be for "Bonds-Yes," the council must give notice by advertising in some paper published in the city or town, if there be one, and if not then in the newspaper published at a point in the State nearest to the city or town, and also in some newspaper published in New York City for a period of not less than four weeks, to the effect that the city or town will sell such bonds, briefly describing them, at public auction, and stating the time when and place where such sale will take place.

Section 4. Such bonds must be in such form as the council by ordinance directs, and be of the denominations of one hundred dollars or one thou sand dollars. The bonds and coupons attached must be signed by the Mayor and City or Town Clerk, and the date of issue must be registered by the Clerk. The bonds must be sold at not less than their par value and at a rate not exceeding six per cent. per annum, payable semiannually; Provided, that the bonds may be sold either to the bidder offering the highest price for them or to the bidder offering to purchase the bonds at the lowest rate of interest, which rate shall not exceed six per cent. per annum, and the notice of sale must clearly state which form of bids is required. In case bonds authorized to be issued to fund outstanding bonds or warrants shall not be sold at or after the advertised date of sale, the city may exchange the same at not less than par for such outstanding bonds or warrants at their face value with accrued interest added. Section 5. The money arising from the sale of bonds must be paid into the city or town treasury, and applied only to the purposes for which the bonds were issued.

for

Section 6. A tax to be fixed by ordinance must be levied each year the purpose of paying interest on the bonds and to create a sinking fund for their redemption. The treasurer of such city or town must pay in lawful moneys of the United States, on each first day of January and