session last aforesaid. The apportionment provided for in this section shall be based upon such an enumeration of the qualified electors of the said several legislative districts as shall appear from the election returns in the office of the secretary of said territory, and from such other sources of information as will enable the governor, without taking a new census, to make an apportionment which shall fairly represent the people of the several districts in both houses of the legislative assembly, but the legislature may at any time change the legislative districts of the territory as fixed by the governor.

SEC. 6. And be it further enacted, That all acts passed at the two sessions of the so-called legislative assembly of the territory of Montana, held in eighteen hundred and sixty-six, are hereby disapproved and declared null and void, except such acts as the legislative assembly herein authorized to be elected, shall by special act, in each case, re-enact: Provided, however, That in all the claims of vested rights thereunder, the party claiming the same shall not, by reason of anything in this section contained, be precluded from making and testing said claim in the courts of said territory: And provided further, That no legislation or pretended legislation in said territory since the adjournment of the first legislative assembly shall be deemed valid until the election of the legislative assembly herein provided for shall take place.

SEC. 7. And be it further enacted, That from and after the first day of April next, the salary of each of the judges of the several supreme courts in each of the organized territories (except Montana and Idaho) shall be two thousand five hundred dollars.

SEC. 8. And be it further enacted, That all acts and parts of acts inconsistent with this act are hereby repealed.

Approved March 2, 1867.

LAWS OF MONTANA.

AN ACT providing for the collection of Revenue.

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

SECTION 1. There shall be levied annually by the board of county commissioners of each county in this territory, and collected by the county treasurer of such counties, an ad valorem tax on each dollar of assessed valuation on all property in this territory, subject to taxation for territorial purposes; on each dollar, four mills, for county purposes; on each dollar, any sum not exceeding ten mills, and for school purposes, not less than one, nor more than three mills; and for the benefit of the poor, not less than one, nor more than five mills; and such levy, when made, shall be entered on the books of said county commissioners.

SEC. 2. Every tax levied under the provisions of this act, is hereby made a lien against any and all of the property assessed, and such lien shall attach at the time of such assessment, and shall not be satisfied or removed until such taxes are paid.

SEC. 3. All property of every kind and nature in this territory, on the first day of January of each year, or which shall arrive in this territory before the last day of December ensuing, shall be subject to taxation, except—

First. All lands and lots of ground, with buildings, improvements and structures thereon belonging to the territory, and all lands and property belonging to the United States, or to this territory, or any municipal corporation, or to any county of the territory.

Second. Court houses, jails, town halls, houses occupied by fire and military companies, and their apparatus, and other public

structures, and offices, and all squares and lots kept open for health or public uses or for ornament, belonging to any county, city, town or village in this territory, public libraries, colleges, school houses, and other buildings for the purposes of education, with their furniture, libraries, and all other equipments and lots or land thereto appurtenant and used therewith, so long as the same shall be used for that purpose: Provided, That when any of the property mentioned in this subdivision is private property, from which a rent or other valuable consideration is received for its uses, the same shall be taxed as other property.

Third. Public asylums, hospitals, poor houses, and other charitable or benevolent institutions for the relief of the indigent or afflicted, and the lots or lands thereto appurtenant, with all their furniture and equipments, all ground and buildings belonging to agricultural societies, so long as the same shall be used for that purpose only, and without pecuniary gain.

Fourth. Churches, chapels, and equipments, and the lots of ground appurtenant thereto and therewith, provided rent is not paid for such ground, so long as the same is used for that purpose only, without yielding rent.

Fifth. The buildings and lots of ground appurtenant thereto, and used therewith, owned and used by the order of Free and Accepted Masons, the Independent Order of Odd Fellows, or by any benevolent or charitable society.

Sixth. Cemeteries and graveyards, set apart and used for interring the dead.

Seventh. The property of widows or orphan children, not to exceed the amount of one thousand dollars to any one family.

Eighth. Growing crops.

Ninth. Mines and mining claims: Provided, That all machinery used in mining claims, and all property and improvements appurtenant to or upon mining claims, which have an independent and separate value, shall be subject to taxation. Tools of mechanics, farming, tools of husbandmen, libraries of professional men, and private citizens, household furniture of families or householders, which do not exceed in value, to each of said callings or occupations, the sum of two hundred and fifty dollars.

SEC. 4. All other property, real or personal, within the territory, is subject to taxation in the manner herein directed, and this

is intended to embrace improvements on land and lots in towns, including land bought from the United States, and from this territory, whether bought on a credit or otherwise, being franchises, which for the purposes of this chapter, are to be considered real property, ditches and flumes, horses, oxen, cows and calves, mules and asses, sheep, swine and goats, money in coin or gold dust, whether in possession or on deposit, and including bank bills, property or labor due from solvent debtors on contract or on judgment, whether in this territory or not, mortgages and other like securities, stock or shares in any bank or company, incorporated or otherwise, and whether incorporated by this or any other territory or state, or whether situated in this territory or not, public stock or lands, honsehold furniture, not otherwise exempt, including gold and silver plate, musical instruments, watches and jewelry, private libraries, those over two hundred and fifty dollars in value, pleasure carriages, stages, hacks, and other vehicles for transporting passengers, wagons, carts, drays, sleds and other descriptions of vehicles or carriages; boats and vessels of every description, wherever registered or licensed, and whether navigating the waters of this territory or not, if owned, either in whole or in part, by persons who are inhabitants of this territory; annuities, but not including pensions from the United States, or any of the states.

SEC. 5. Every inhabitant of this territory, of full age and sound mind, shall list all property subject to taxation in this territory of which he is the owner, or has the control or management, in the manner hereinafter directed; but the property of a minor is to be listed by his guardian, or, if he have no guardian, then by his father, if living, if not, then by his mother, if living, if not, then by the person having the property in charge; if a married woman, by her husband, but if he be unable or refuse, then by herself; of a beneficiary for whom property is held in trust, by the trustee; and if the personal property of a decedent, by the executor; of a body corporate, company, society, or partnership, by its principal accounting officer, agent, or a partner. Property under mortgage or lease is to be listed by and taxed to the mortgagee or lessee, unless it be listed by the mortgagor or lessor, and, in all cases, said property shall be listed in the name of the

owner.