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Penalty for Injuring Line. 1059. SEC. 8. If any person shall willfully or maliciously cut, break, or throw down any telegraph pole, or any tree, or other material used in any line of telegraph; or shall willfully or maliciously break, displace, or injure any insulator in use in any telegraph line, or shall willfully or maliciously cut, break, or remove from its insulator any wire used as a telegraph line; or shall, by the attachment of a ground wire, or by any other contrivance, willfully destroy the insulation of such telegraph line, or interrupt the transmission of the electric current through the same; or shall, in any other manner, willfully injure, molest, or destroy any property or materials appertaining to any telegraph line; or shall willfully interfere with the use of any telegraph line, or obstruct, or postpone the transmission of any message over the same; or procure, or advise any such injury, interference or obstruction, the person so offending shall be deemed guilty of a misdemeanor, and shall be punished by fine not to exceed five hundred dollars, or imprisonment not to exceed six months, or by both such fine and imprisonment, in the discretion of the court; and shall, moreover, be liable to the telegraph company whose property is injured, in a sum equal to one hundred times the amount of actual damages sustained thereby.

Civil Suit for Damages.

1060. SEC. 9. Any person offending against the provisions of sections one, two, four, six, or seven of this Act, shall, in addition to the penalties therein prescribed, be liable to the party damaged in a civil suit, for all damages occasioned thereby.

Employees Exempt from Military and Jury Duty.

1061. SEC. 10. All operators, clerks, and persons in the employ of any telegraph company, whilst employed in the offices of said company, or along the route of its telegraph lines, shall be exempt from militia duty and from serving on juries, and from any fine or penalty for the neglect thereof.

Contracts Made by Telegraph.

1062. SEC. 11. Contracts made by telegraph shall be deemed to be contracts in writing; and all communications sent by telegraph, and signed by the person or persons sending the same, or by his or their authority, shall be held and deemed to be communications in writing.

Actual Notice by Telegraph.

1063. SEC. 12. Whenever any notice, information, or intelligence, written or otherwise, is required to be given, the same may be given by telegraph; provided, that the dispatch containing the same be delivered to the person entitled thereto, or to his agent or attorney. Notice by telegraph shall be deemed actual notice. Legal Instruments May Be Sent by Telegraph.

1064. SEC. 13. Any power of attorney, or other instrument in writing duly proved or acknowledged, and certified so as to be entitled to record, may, together with the certificate of its proof or acknowledgment, be sent by telegraph, and the telegraphic copy, or duplicate thereof, shall, prima facie, have the same force and effect, in all respects, and may be admitted to record and recorded in the same manner and with like effect as the original.

Bills, Notes, etc., by Telegraph.

1065. SEC. 14. Checks, due bills, promissory notes, bills of exchange, and all orders or agreements for the payment or delivery of money, or other thing of value, may be made or drawn by telegraph, and, when so made or drawn, shall have the same force and effect to charge the maker, drawer, indorser, or acceptor, thereof, and shall create the same rights and equities in favor of the payee, drawer, indorsee, acceptor, holder, or bearer thereof; and shall be entitled to the same days of grace as if duly made or drawn and delivered in writing; but it shall not be lawful for any person, other than the person or drawer thereof, to

cause any such instrument to be sent by telegraph, so as to charge any person thereby. Except as hereinafter in the next section otherwise provided, whenever the genuineness or execution of any such instrument received by telegraph shall be denied on oath, by or on behalf of the person sought to be charged thereby, it shall be incumbent upon the party claiming under or alleging the same, to prove the existence and execution of the original writing from which the telegraphic copy or duplicate was transmitted. The original message shall, in all cases, be preserved in the telegraph office from which the same is sent.

Proof as to Genuineness.

1066. SEC. 15. Except as herein before otherwise provided, any instrument in writing, duly certified, under his hand and official seal, by a Notary Public, Commissioner of Deeds, or Clerk of a court of record, to be genuine, within the personal knowledge of such officer, may, together with such certificate, be sent by telegraph, and the telegraphic copy thereof shall, prima facie, only have the same force, effect, and validity, in all respects whatsoever, as the original, and the burden of proof shall rest with the party denying the genuineness or due execution of the original.

Warrant and Orders of Arrest-Proviso.

1067. SEC. 16. Whenever any person or persons shall have been indicted or accused, on oath, of any public offense, or thereof convicted, and a warrant of arrest shall have been issued, the magistrate issuing such warrant, or any Judge of the supreme court, or of any district, county or probate court, may indorse thereon an order signed by him, and authorizing the service thereof by telegraph, and thereupon such warrant and order may be sent by telegraph to any Marshal, Sheriff, Constable, or policeman; and on the receipt of the telegraphic copy thereof by any such officer, he shall have the same authority, and be under the same obligation to arrest, take into custody, and detain the said person or persons, as if the said original warrant of arrest, with the proper direction for the service thereof duly indorsed thereon, had been placed in his hands, and the said telegraphic copy shall be entitled to full faith and credit, and have the same force and effect in all courts and places as the original. But prior to indictment and conviction no such order shall be made by any officer, unless, in his judgment, there is probable cause to believe the said accused person or persons guilty of the offense charged; provided, the making of such order by any officer aforesaid shall be prima facie evidence of the regularity thereof, and of all proceedings prior thereto. The original warrant and order, or a copy thereof, certified by the officer making the order, shall be preserved in the telegraph office from which the same is sent; and in telegraphing the same, the original or the said certified copy may be used.

Service of Writ or Papers Sent by Telegraph.

1068. SEC. 17. Any writ or order in any civil suit or proceeding, and all other papers requiring service, may be transmitted by telegraph for service in any place; and the telegraphic copy of such writ, or order, or paper, so transmitted, may be served or executed by the officer or person to whom it is sent for that purpose, and returned by him, if any return be requisite, in the same manner, and with the same force and effect, in all respects, as the original thereof might be, if delivered to him; and the officer or person serving or executing the same shall have the same authority, and be subject to the same liabilities, as if the said copy were the original. The original, when a writ, or order, shall also be filed in the court from which it was issued, and a certified copy thereof shall be preserved in the telegraph office from which it was sent. In sending it either the original or certified copy may be used by the operator for that purpose.

Seal or Stamp.

1069. SEC. 18. Whenever any document to be sent by telegraph bears a seal, either private or official, it shall not be necessary for the operator, in sending the

same, to telegraph a description of the seal, or any words or device thereon; but the same may be expressed in the telegraphic copy by the letters "L. S.," or by the word "seal"; and wherever any such document bears a revenue stamp, it shall be sufficient to express the same in the telegraphic copy by the word "stamp," without any other or further description thereof.

"L. S." or "seal" not necessary, Sec. 2735.

Penalty for Using Private Mark of Telegraph Company.

1070. SEC. 19. The President or Secretary of any telegraph company doing business in this state, may file in the office of the County Clerk of the county in which the principal office of said company, within this state, is situated, a copy of any printed blank or envelope, picture, or device, used, or intended so to be, by said company, with his certificate that the same is commonly used, or is intended so to be, in the business of said company, as a distinguishing mark, notice or index of said business, and thereupon such blank, envelope, picture, or device, shall become the property of said company; and it shall not be lawful for any person, unless by the employment or permission of said company, to print, publish, distribute or use, or cause to be printed, published, distributed, or used, either of them, or any copy, counterfeit, similitude, or imitation thereof. Any person willfully offending against the provisions of this section may be punished by fine, not to exceed five hundred dollars, or imprisonment, not to exceed six months.

Dispatches Sent as Received.

1071. SEC. 20. It shall be the duty of any telegraph company doing business in this state to transmit all dispatches in the order in which they are received, under the penalty of one hundred dollars, to be recovered with costs of suit by the person or persons whose dispatch is postponed out of its order; provided, that communications to and from public officers on official business may have precedence over all other communications; and, provided, also, that intelligence of general and public interest may be transmitted for publication out of its order.

Meaning of Terms "Copy," etc.

1072. SEC. 21. The term "telegraphic copy," or "telegraphic duplicate," whenever used in this Act, shall be construed to mean any copy of a message made or prepared for delivery at the office to which said message may have been sent by telegraph.

California State Telegraph Company, etc.-Rights, etc.

1073. SEC. 22. The California State Telegraph Company, a company formed within the State of California, and having its principal office in the city of San Francisco, and doing business within the State of Nevada, is hereby declared to be duly incorporated under its present corporate name, style, and organization, and the right is hereby granted to said company to acquire, own, and enjoy, and to dispose of any and all such property, real and personal, franchises and privileges, as may be proper or convenient for the transaction of its business, and for effectually carrying out the objects and purposes of said company, as fully and completely as if said company had been originally formed and duly incorporated under the laws of this state, hereby conferring upon said company as ample power to do and transact business, and maintain its rights in all courts and places, as is or may be possessed by domestic corporations or natural persons.

Privileges in Nevada.

1074. SEC. 23. There is hereby granted to the California Telegraph Company the privilege of constructing and putting in operation lines of telegraph over any public lands, and along or across any streets, roads, highways, or streams within the State of Nevada; provided, that the same be not unnecessarily obstructed thereby.

Repeal.

1075. SEC. 24. An Act for the regulation of the telegraph, and to secure secrecy and fidelity in the transmission of telegraphic messages, approved November twenty-fifth, eighteen hundred and sixty-one [p. 46], is hereby repealed.

An Act to define the rights and responsibilities of owners of telephone lines in the State of Nevada.

Rights of Owners.

Approved March 1, 1897, 28.

1076. SECTION 1. All persons or corporations owning telephone lines now in operation, or who may hereafter construct and operate such lines in the State of Nevada, shall be entitled to all the rights and privileges and be subject to all the restrictions and responsibilities provided for in an Act entitled "An Act to provide for constructing and maintaining telegraph lines in the State of Nevada," approved February 9, 1866.

Sec. 1045, et seq.

Penalty for Damage.

1077. SEC. 2. Any person who shall willfully or maliciously damage or destroy any telephone line, or in any manner interrupt communication over any telephone line, shall be liable for damages and criminal prosecution in the same manner and to the same extent as if the same were a telegraph line.

REVENUE, TAXES AND LICENSES.

An Act to provide revenue for the support of the government of the State of Nevada, and to repeal certain Acts relating thereto.

Approved March 23, 1891. 135.

LEVY OF TAXES.

SECTION 1 amended, Stats. 1893, 43, and superseded by Stats. 1899, 17, Sec. 1233.

County Tax Fixed, How.

1078. SEC. 2. The Board of County Commissioners of each county shall, on or before the first Monday of March, of each year, fix the rate of county taxes for such year, designating the number of cents on each hundred dollars of property levied for each fund; and shall levy the state and county taxes upon the taxable property of the county.

See Sec. 1234.

1. STATE TAX NEED NOT BE LEVIED BY COUNTY COMMISSIONERS. The levy of state taxes by the Board of County Commissioners, though provided for in the revenue law, is an idle ceremony, for the reason that the levy is made by the legislature. State v. Manhattan S. M. Co., 4 Nev. 318.

2. COUNTY TAXES MUST BE LEVIED BY COUNTY COMMISSIONERS. The amount of taxes for county purposes must be fixed and levied by the Board of County Commissioners; and without their action no county tax can be collected. Id.

All Levies a Lien on Real Property.

1079. SEC. 3. Every tax levied, under the provisions or authority of this Act, is hereby made a lien against the property assessed, and a lien shall attach upon the real property for the tax levied upon the personal property, of the owner of such real estate, which lien shall attach upon the day on which the

taxes are levied in each year, on all property then in this state, and on all other property whenever it reaches the state, and shall not be satisfied or removed until all the taxes are paid, or the property has absolutely vested in the purchaser under a sale for taxes.

Special Tax a Lien.

1080. SEC. 4. All special taxes levied for city, town, school, road or other purposes throughout the different counties of this state, shall be a lien on the property so assessed, and shall be assessed and collected by the same officers, at the same time, and in the same manner as the state and county taxes are now or may hereafter be assessed and collected.

PROPERTY LIABLE TO TAXATION.

Property Exempt and Exceptions.

1081. SEC. 5. All property of every kind and nature whatsoever, within this state, shall be subject to taxation except:

First-All lands and other property owned by the state, or by the United States, or by any county, municipal corporation, town or village in this state, and all public school houses, with lots appurtenant thereto, owned by any legally created school district within the state; provided, that when any of the property mentioned in this subdivision is used for any other than public purposes, and a rent or valuable consideration is received for its use, the same shall be taxed.

Second-Mines and mining claims; provided, that nothing in this section shall be so construed as to exempt from taxation possessory claims to the public lands of the United States, or of this state, or the proceeds of the mines; and provided, further, that nothing herein shall be so construed as to interfere with the primary title to the lands belonging to the United States.

Third-Churches, chapels and other buildings used for religious worship, with their furniture and equipments, and the lots of ground on which they stand, used therewith and necessary thereto; provided, that the amount so exempt shall in no case exceed the sum of five thousand dollars for any one church, chapel or other building used exclusively for religious worship; and provided, further, that when any such property is used for any other than church purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed. Fourth-The funds, furniture, and paraphernalia and regalia owned by any lodge of the Order of Free and Accepted Masons, or of the Independent Order of Odd Fellows, or of any other similar charitable organization, or by any benevolent or charitable society, so long as the same shall be used exclusively for the legitimate purposes of such lodge or society, or for such charitable or benevolent purposes; provided, that such exemption shall in no case exceed the sum of five thousand dollars to any one lodge, society or organization.

Fifth-All cemeteries and graveyards set apart and used for and open to the public for the burial of the dead, when no charge is made for burial therein. Sirth-The property of widows and orphan children, not to exceed the amount of one thousand dollars to any one family; provided, that no such exemption shall be allowed to any but actual bona fide residents of this state, and shall be allowed in but one county in this state to the same family, and the party or parties claiming such exemption, or some one in their behalf, shall make an affidavit before the County Assessor of such residence, and that such exemption has been claimed in no other county in this state for that year.

1. PROPERTY SUBJECT TO TAX. All tangible property within the State of Nevada is subject to one and only one annual tax. State v. Earl, 1 Nev. 394.

See H. & N. G. & S. M. Co. v. Storey Co., 1 Nev. 104; People v. Taylor, 1 Nev. 109.

2. MORTGAGE TAX-CHOSE IN ACTION. A tax on money at interest, secured by mortgage on land, is neither a tax on the pieces of money loaned, the land on which the mortgage security is taken, nor upon the paper upon which the promise to pay is written. But it is a tax on the chose in action, or right to collect the debt. State v. Earl, 1 Nev. 394.

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