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come to their knowledge, or they shall have reason to believe, that any law governing the public warehouses of this Territory under this act is being or has been violat. ed, they shall cause to be prosecuted or prosecute all persons guilty of such violation. To enable such Commissioners efficiently to perform their duties under this Act, it is hereby made their duty to cause one or more: of their number, at least once in six months, to visit each warehouse in this Territory and to personally in. quire into the management of such warehouse business.
Books and SECTION 46. The property, books, records, accounts, records in. papers and proceedings of all such warehousemen as commissionare contemplated by this act, shall at all times during business hours be subject to the examination and inspection of the Commissioners, or any one of them, and they or any one of them shall have power to examine under oath any owner, manager, lessee, agent or employee of a public warehouse, and any other person, concerning the condition and management of such warehouse.
SECTION 47. In making any examination as contem- Witnesses. plated by this Act, or for the purpose of obtaining information as contemplated by this Act, said Commissioners shall have the power to issue subpoenas for the attendance of witnesses, and may administer oaths. In case any person shall wilfully refuse to obey such subpoena, it shall be the duty of the district court of any county, upon application of said Commissioners, to issue an attachment for such witness, and compel such witness to attend before the Commissioners and give his testimony upon such matters as shall be lawfully required by such Commissioners; and the said court shall have power to punish for contempt as in other cases of refusal to obey the process and order of such court.
SECTION 48. Any person who shall wilfully neglect Refusal to or refuse to obey the process of subpoena issued by said obey subpoeCommissioners, and appear and testify as therein required, shall be guilty of a misdemeanor, and shall be liable to arraignment and trial in any court of competent jurisdiction, and on conviction thereof shall be
ers to direct
punished for each offense by a fine of not less than twenty-five dollars nör more than five hundred dollars, or by imprisonment of not more than thirty days, or both such fine and imprisonment, in the discretion of the court
before which such conviction shall be had. Commission- SECTION 49. It shall be the duty of the county attor. county attor- ney in every county, on the request of said Commission
ers, to institute and prosecute any and all suits or proceedings which they or either of them shall be directed by said Commisioners to institute and prosecute for a violation of this Act, or any law of this Territory concerning public warehouses as constituted by this Act, or the officers, employees, owners, operators or agents of
such warehouses. Prosecutions,
SECTION 50. All prosecutions under this Act shall how brought
be in the name of the Territory of Oklahoma, and all moneys arising therefrom shall be paid into the Territorial Treasury by the sheriff or other officers collecting
the same. Damages not SECTION 51. This Act shall not be construed so as to affected.
waive or affect the right of any person injured by the violation of any law in regard to warehouses from prosecuting for his private damages in any manner allowed
by law. Grain in tran
SECTION 52. Any person or persons, partnership or corporation may have grain, in car load lots in transit or otherwise, inspected by said inspectors under this Act, the same as though in warehouses and subject to the same rules and regulations as herein prescribed.
SECTION 53 This Act shall take effect and be in force from and after its passage and approval.
Approved March 10, 1899.
ARTICLE. 1. Manner of listing property.
3. Territorial board of equaliza2. Tax in unorganized country.
ARTICLE 1,-MANNER OF LISTING PROPERTY. SECTION.
SECTION. 1. Assessment, when begin. 2. Taxable property must
Statutes of 1893, changing the time of listing property.
SECTION 1. That Section 3, of Article 2, Chapter 70, Statutes [of Oklahoma] of 1893, is hereby amended to Assessment;
when to begin. read as follows: Section 3. The assessor shall in no case commence assessing before the first Monday of March of each year. SECTION 2. That Section 4, of Article 2, of Chapter 70, Taxable prop
erty must be Statutes [of Oklahoma] of 1893, is hereby amended listed, refusal. to read as follows: Section 4. All taxable property, real and personal, shall be listed and assessed each year in the name of the owner thereof on the first day of March of each year, as soon as practicable on or after the first Monday in March, including all property owned on the first day of March of that year, and in case of stocks of goods, wares and merchandise and the personal property of banks and banking in. stitutions, including money, loans, discounts and credits, the statement shall include the average amount of the same for the preceding year ending on March 1. And in order to make the assessments, such assessor shall demand from each person and firm and from the president, cashier and treasurer or managing agent of each corporation, association or company within his county, a statement under oath or affirmation of all the real estate within the county and personal property owned, claimed or in
the use, possession or control of such person, firm, cor's poration, association or company, whether held by the party sworn, for himself or as agent for another, and shall set out in such sworn statement an itemized account of all classes of property, by this Act defined as subject to assessment by him so held or controlled. If any person, firm, officer or agent shall neglect or refuse, on demand of the assessor, to give, under oath or affirmation, a statement required by this section, the assessor shall ascertain and estimate from the best information he can obtain, the number, amount and cash value of all the several species of property required, and shall list the same accordingly, and the value so fixed by the assessor shall not be reduced by the county board of equalization.
SECTION 3. All Acts and parts of Acts in conflict here. with be, and the same are hereby repealed.
SECTION 4. This Act shall be in force and effect from and after the first day of January, 1900.
Approved March 10th, 1899.
ARTICLE 2.- TAX IN UNORGANIZED COUNTRY.
AN ACT relating to revenue.
Indian reservations: tax ir, limited.
Be it Enacted by the Legislative Assembly of the Territory
SECTION 1. That from and after the passage and approval of this Act no taxes shall be assessed, levied or collected in any unorganized country, district or reservation which shall be or which may hereafter be attached to any county for judicial purposes, except taxes for the Territorial and court funds.
SECTION 2. All Acts and parts of Acts in conflict herewith are hereby repealed.
SECTION 3. This Act shall take effect and be in force from and after its passage and approval
Approved March 10th, 1899.
ARTICLE 3.—TERRITORIAL BOARD OF EQUALIZATION.
AN Act constituting a Territorial Board of Equalization and defining
the powers thereof and providing for the assessment of the roling stock, railroads and other property not otherwise provided for, and repealing Article Seven (7), Chapter Seventy (70), Laws of 1893, and Article One (1), of Chapter Forty-three (43), Session Laws of 1895.
Be it Enacted by the Legislative Assembly of the Territory
of Oklahoma: SECTION 1. The Governor, Territorial Auditor, and How consti:
, . Secretary, shall constitute the Territorial Board of Equalization, and said Board of Equalization shall hold a session at the capital of the Territory, commencing on the third Monday of June of each year; and it shall be the duty of said Board to examine the various county assessments and to equalize the same, as between counties and also as to the valuations of the various classes of property in the counties: Provided, That no increase or de crease shall be made in the valuation of moneys and credits, and they shall decide upon the rate of Territorial tax to be levied for the current year, together with any other general or special Territorial taxes required by law to be levied, and to equalize the levy of such taxes thoughout the Territory, and shall there from find the percentage that must be added to or deducted from the assessed value of each county, and shall then order the percentage so found to be added to or substracted from the assessed value of each of the various counties of the Territory,