how apportion to the several districts in proportion to the number of school census children between four and twenty-one years of age, as shown by the returns of the district School money, clerk for the next preceding school census: Provided, ed. That Indian children, who are not living under the guardianship of white persons, shall not be included in the apportionment list. Sec. 2. That section 48 of "An act to provide a system of common schools," approved February 13, 1874, be, and the same is hereby, repealed. Approved February 21, 1879. Section repealed. SUGAR FACTORY OR REFINERY. AN ACT to encourage the manufacture of sugar in the Territory of Be it enacted by the Legislative Assembly of the Territory Exemption for six years. Section I. The first factory or refinery for the manufacture or refining of sugar, from beet roots, or other products of the soil of Montana Territory, erected and operated in the Territory of Montana, of proper construction and sufficient capacity for the production of sugar, shall be from taxation exempt from all taxation for the term of six years from the completion of such factory or refinery. The said factory or refinery shall be deemed completed at the time of manufacturing the first refined sugar. Exempted Sec. 2. The term factory or refinery used in this act is hereby defined to include and embrace the building, or buildings, land, or lands, connected therewith, not exceeding an area of 160 acres, together with all the presses, washing and grinding mills, boilers, evaporating property defined pans, machinery, utensils, materials, and appurtenances used in or about the same, or in anywise necessarily connected therewith, and all water rights, ditches, flumes, water-wheels, engines, and reservoirs, and all stock, ma How acquired; work to mence. com Preference terials, and products on hand unsold, whether the same be raw, manufactured, or refined. Sec. 3. That any person, association of persons, or corporation, filing with the auditor of the Territory the first notice of his, their, or it's, intention to erect and operate a sugar factory or refinery within two years from the filing of said notice, shall have the term of six months from the time of filing the notice aforesaid, to complete arrangements and obtain the necessary machinery and apparatus for the erection of said factory or refinery; and at, or before, the expiration of the said six months, said person, association, or corporation, shall commence the erection of said factory or refinery, and shall prosecute the work thereupon with due diligence until the same shall be completed. Sec. 4. Any person, association, or corporation, that shall first file the notice provided for in section three of this act, and shall proceed to erect and complete said given. factory, or refinery, in manner provided therein, this act shall have the effect to give preference to such person, association, or corporation, under this act, for the term. of six months after the filing of the aforesaid notice. Approved February 21, 1879. At large; when not to run. SWINE. AN ACT in relation to swine. Be it enacted by the Legislative Assembly of the Territory of Montana: Section I. That hereafter it shall be unlawful for any owner or owners of swine to permit the same to run at large, from the first day of March until the first day of November. Sec. 2. That the owner or owners of swine are hereby prohibited from letting the same run at large, at any season of the year, in any town or village, in this Terri tory, with a population of over ten (10) inhabitants; and any swine so found running at large, in any such town or village, shall, upon complaint being made by any citizen, be seized by the sheriff, or any constable of the county, and sold in the same manner as now provided by law for the sale of personal property on execution, and the proceeds thereof shall be paid into the common school fund of the county. To be seized and sold. Penalty. Sec. 3. Any person or persons violating the provisions of this act, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be fined in the sum of ten (10) dollars for the first offense, and in an additional sum of twenty (20) dollars for each subsequent offense, and shall be liable in damage to any party injured thereby, to be recovered in any court having competent jurisdiction: Provided, That nothing in this act shall be so construed as to apply to any portion of Exception. the county of Missoula, except the towns and villages therein. Sec. 4. That all fines collected under the provisions of this act, shall be paid into the county treasury for the Fines. use and benefit of the common schools of said county. Approved February 13, 1879. TAXATION-NET PROCEEDS OF MINES. AN ACT to provide for the taxation of the proceeds of mines. Be it enacted by the Legislative Assembly of the Territory of Montana: Statement on Section I. That every person, corporation, or association engaged in mining upon any quartz vein or lode, or placer mining claim, containing gold, silver, copper or lead, is hereby required, between the first and tenth days oath to be made of August in each year, to make out a statement of the gross yield of the above named metals from each of such mine or mines being owned or worked by such person, of gross yield; when. Also of expenses. ble. corporation, or association during the year next preceding the first day of August in each year, and the value thereof, which said statement shall be verified by the oath of such person, or the superintendent or managing agent of such corporation or association, and deliver the same to the assessor of the county in which such mine or mines are situated, between the dates above mentioned. That said statement, verified as above provided, shall also contain a true and correct amount of the actual expenditures of money and labor in and about. extracting such ore, the reduction thereof, and the conversion of the bullion derived therefrom into money or its equivalent during such year. Sec. 2. That in making the statement of the expendi tures mentioned in the foregoing section, such person, What expend corporation, or association, shall be allowed to include itures admissa- therein all sums of money that have been expended for necessary labor, machinery, supplies of every kind and character needed and used in his or its mining operations, for improvements actually necessary in and about the working of such mine or mines, reducing the ores therefrom, and expended in and about the construction of mills or reduction works used and operated in connection with said mine or mines, for the purpose of reducing and extracting the precious metals therefrom, and shall not include any money invested in said mines or improvements made on the same during any year except the year immediately preceding such statement: Provided, That nothing herein contained shall exempt Proviso such improvements, mills, reduction works and supplies. against exemp from taxation as now provided by law: Provided, That the expenditures referred to herein shall not include the salaries, or any portion thereof, of the officers of any corporation not actually engaged in the working of such mine or mines, or personally superintending the management thereof. tion. Sec. 3. That a tax shall be levied annually upon the net proceeds of all mines above named, such net pro ceeds to be ascertained and determined in the manner provided in the foregoing sections of this act, and that such tax shall be collected and the payment thereof enforced as now provided by law for the collection of other taxes. Tax on net proceeds. Statement; ties if not made. Sec 4. That if any person, corporation or association engaged in the kind of mining named in this act, shall refuse or neglect to make and deliver to the assessor of the county where his or their mines are situated, the statement mentioned in the first and second sections of this act, during the time herein specified, the assessor of such county is hereby authorized and empowered, and assessor's duit is hereby made his duty, to proceed to fix and assess, according to his best knowledge and information, the amount upon which the tax mentioned in section three of this act shall be levied, in the manner now provided by law relating to the assessment of other property, and shall add a like penalty of twenty per centum to the amount and value thereof. ་ Limitation of Proviso. Sec. 5. That from and after the passage of this act, no direct tax shall be levied upon any placer claim, tax. quartz lead, or lode, except to the extent of the price paid for any mining claim in obtaining patent therefor from the government of the United States, and the only taxation of the proceeds thereof shall be that provided in this act: Provided, That this act shall not be so construed as to exempt from taxation improvements consisting of buildings, erections, or machinery placed upon any quartz lead or lode, or used in connection therewith: Provided further, That the assessor shall, at the time of assessing any person, firm, corporation or association, have the power to examine the books and accounts of examine books. said person, firm, corporation or association, to fully satisfy said assessor that he has been furnished with a truthful report; and if satisfied from such examination that the report is false, he shall assess the same at the true amount of the net proceeds, so near as he can arrive at the same: Provided, That no one, by virtue of Assessor may |