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may from time to time ordain and establish, with the right to select the incumbent thereof and prescribe the duties of such office. The compensation of the appointive officers shall be fixed, allowed and paid by the board of commissioners out of such city funds as the board may designate. Any one or more of such appointive officers may, in the discretion of the board of commissioners, be combined and the duties thereof discharged by one person.

CHAP. 190-An Act fixing the salary of the district attorney of Lincoln County, Nevada, providing for the payment of traveling expenses necessarily incurred in the performance of his official duties, and repealing all acts and parts of acts in conflict herewith.

[Approved March 22, 1913]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. On and after the first day of April, 1913, the district attorney of Lincoln County, Nevada, shall receive a attorney of salary of eighteen hundred ($1,800) dollars per annum,

Salary of district

Lincoln

County

In effect

which

shall be in full compensation for all official services rendered by him as such district attorney, and he shall receive also such traveling expenses as are necessarily incurred in the performance of his official duties.

SEC. 2. All acts and parts of acts in conflict with any of the provisions of this act are hereby repealed.

SEC. 3. This act shall become effective April 1, 1913.

All road

contract

CHAP. 191-An Act to amend an act entitled "An act to amend section two of an act entitled 'An act in relation to public highways,' approved March 9, 1866," approved March 24, 1911.

[Approved March 22, 1913]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Section two of the act entitled "An act in relation to public highways, approved March 9, 1866, is hereby amended so as to read as follows:

Section 2. All work hereafter done upon highways, streets or alleys, whether in opening, improving, or keeping the same work let by in repair, shall, when the probable cost of such contemplated work shall exceed five hundred dollars, be done by contract let to the lowest responsible bidder, and public notice of at least five days shall be given, describing the work to be done, the time and place that bids will be received, and the means

of paying for such work. Such bids shall be sealed, all may be rejected, and if any are accepted it shall be that of the lowest bidder who is responsible, or will give satisfactory security. In cases of emergency it shall be discretionary with the board of commissioners to let contracts for repairs without giving the five days' notice as is contemplated in this section. But no contract shall be let for an amount to exceed five hundred dollars without written notice; provided, that nothing in this Day labor, act shall prevent any county, by and through its board of county commissioners, from opening, building, improving or repairing any public road or highway in such county by the employment of day labor, under the supervision of said board and by the use of its own machinery, tools and other equipment, without letting contracts to the lowest responsible bidder, irrespective of the probable cost of said work.

when

CHAP. 192-An Act for the relief of D. P. Randall for expenses incurred in the transportation of prisoners from Lyon County to the state prison.

[Approved March 22, 1913]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

Randall,

SECTION 1. There is hereby appropriated, out of any moneys Relief of D. P. in the state treasury not otherwise appropriated, the sum of $110.50 $110.50 to be paid to D. P. Randall for the transportation of prisoners and expenses incurred while transporting such prisoners from Lyon County to the state prison at Carson City during the month of August, 1912, the prisoners being Burk, Flaig, Brady, Reynolds, Sava, and Melosovich.

SEC. 2. The state controller is hereby directed to draw a Duties of warrant in the sum of $110.50 payable to D. P. Randall, and the state treasurer is hereby directed to pay the same.

controller and treasurer

CHAP. 193-An Act to repeal section fourteen of an act entitled "An act fixing the salaries of the county officers of Lincoln County, and providing for the compensation of a deputy sheriff therein," approved February 17, 1887.

[Approved March 22, 1913]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Section fourteen of the above-entitled act is Repeal hereby repealed.

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Aid for county fairs

How obtained

Provisos

may be

obtained

CHAP. 194-An Act to amend section one of an act entitled "An act requiring foreign corporations doing business in the State of Nevada to publish annual statements," approved March 28, 1901.

[Approved March 24, 1913]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Section one of said act is hereby amended so as to read as follows:

Section 1. All foreign corporations doing business in the State of Nevada shall, not later than the month of March in each year, beginning in the year 1914, publish a statement of their last year's business in some newspaper published in the State of Nevada. If published in a daily newspaper, such statement shall be published for a period of one week, or if published in a semiweekly or triweekly newspaper, for a period of two weeks; or if published in a weekly newspaper for a period of four weeks.

CHAP. 195-An Act to provide aid for county agricultural associations in holding agricultural fairs.

[Approved March 24, 1913]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. A sum not exceeding twenty-five hundred ($2,500) dollars is hereby appropriated out of any moneys in the general fund not otherwise specifically appropriated for the year 1913, and twenty-five hundred ($2,500) dollars for the year 1914 for the aid of county agricultural associations in holding agricultural fairs, the disbursements to be made in the following manner: There shall be paid within ten (10) days after the first day of December, or as soon thereafter as there may be funds available out of the state treasury, to each organized agricultural association of the state, which shall have substantially complied with the following conditions, sixty-six and two-thirds per centum of the total amount of premiums thereby paid at its annual fair for that year; provided, that in computing the amount upon which such per centum is to be paid, but one association in each county shall receive such aid; and provided further, that the amount paid to any one association shall not exceed five hundred ($500) dollars in one year.

SEC. 2. On or before the first day of December in each How money year the president and secretary of said association, claiming state aid, shall file with the secretary of state a sworn statement of the actual amount of each premium paid at the fair of that year, which premiums must correspond with the published offers of premiums, and a further statement that at such

fair all gambling devices whatsoever had been prohibited and excluded from the fair grounds, and all adjacent grounds under their authority or control. Such statement shall be accompanied by an itemized list of all premiums paid, upon which such sixty-six and two-thirds per centum payment is claimed, a copy of the published premium list of the fair, and a full statement of the receipts and disbursements for the past year, duly verified by the secretary. Such money shall be paid to the treasurer of the association upon his request, countersigned by the secretary.

be paid out

products

SEC. 3. All moneys received by the association, either from Money must the state or any other source, after paying the necessary for prizes on incidental expenses thereof, shall be paid out annually for state premiums awarded, in such sums and in such manner as its by-laws shall direct, on such live animals, articles of production, agricultural implements and tools, domestic manufactures. mechanical implements and productions as are the manufacture and growth of the state, but as to live stock, the growth Exception as of any other state or county may receive the same premiums as those which are the growth of this state, should the association governing so decide.

SEC. 4. All acts and parts of acts in conflict with the provisions of this act are hereby repealed.

to live stock

CHAP. 196-An Act to provide for the relief of the

city of Reno.

[Approved March 24, 1913]

of Reno

WHEREAS, In the year nineteen hundred and eight, the city Relief of city of Reno, a municipal corporation, located in Washoe County, Nevada, performed work on the street in front of the Nevada state university to the amount of seven hundred forty-two and 50/100 dollars, for curbing, guttering and macadamizing Ninth street from Virginia to Center streets, said work comprising 4,950 square feet of macadam, together with the necessary curb and gutter; and

WHEREAS, The said sum of seven hundred forty-two and 50/100 dollars has never been paid to the city of Reno; now, therefore,

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. The sum of seven hundred forty-two and 50/100 Appropriadollars is hereby appropriated, out of any moneys in the tion, $742.50 state treasury, not otherwise appropriated, to pay the said city of Reno for the expense of improving Ninth street between Virginia and Center streets in front of the Nevada state university, and the state controller is hereby directed and required to draw his warrant for said sum of seven hun

dred forty-two and 50/100 dollars in favor of the said city of Reno, and the state treasurer is hereby authorized and required to pay the same.

CHAP. 197-An Act to create a state board of accountancy and prescribe its powers and duties; to provide for the examination of and issuance of certificates to applicants, with the designation of certified public accountants, to provide for examination of state, county, and city accounts, and to provide the grade of penalty for violations of the provisions hereof.

[Approved March 24, 1913]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Within thirty days after the approval of this State board act the governor shall appoint three persons, at least two of

of account

ancy

Qualifications of members

Proviso

Office in
Reno

whom shall be competent and skilled accountants who shall have been in practice as such in this state for not less than one year, to constitute and serve as a state board of accountancy. The members of such board shall, within thirty days after their appointment, take and subscribe to the oath of office as prescribed by the laws of Nevada, and file the same with the secretary of state. They shall hold office for three years, and until their successors are appointed and qualified; save and except that one of the members of the board first to be appointed under this act shall hold office for one year; one for two years, and one for three years. Any vacancies that may occur from any cause shall be filled by the governor for the unexpired term; provided, that all appointments made after the first year must be made from the roll of certificates issued and on file in the office of the secretary of state.

SEC. 2. The state board of accountancy shall have its principal office in the city of Reno, and its powers and duties shall be as follows:

1. To formulate rules for the government of the board and Powers and for the examination of and granting of certificates of qualification to persons applying therefor;

duties of

board

2. To hold written examinations of applicants for such certificates, at least semiannually, at such places as circumstances and applications may warrant;

3. To grant certificates of qualification to such applicants as may, upon examination, be found qualified in theory of accounts, practical accounting, auditing, and commercial law to practice as certified public accountants;

4. To charge and collect from all applicants such fee, not exceeding twenty-five dollars, as may be necessary to meet the expenses of examination, issuance of certificates and con

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