C. 12. L. 97. § 1; Feb. 17. Power to administer oaths and exampersons and papers. given power and authority to administer oaths to witnesses, Maximum and minimum values pro C. 143, L. 89. § 3; To meet annually as board of equaliza only. Duty of auditor. Powers and duty of board. § 2636. Said board shall meet annually on the second Monday of September, at the capital, as a board of equaliza- tion and appeal, tion and appeal only. It shall be the duty of the auditor of the territory at such meeting to furnish said board with the assessment roll of each county of the territory for their inspection and examination, for the purpose of ascertaining the rate of assessment and valuation of property therein, and whenever they are satisfied that the scale of valuation has not been made with reasonable uniformity by the different county assessors, the said board shall adjust and equalize the said assessment rolls by raising or lowering the valuation thereof so that the same shall be of uniform value throughout the territory. Such board, at this meeting, shall have power to hear and determine any appeals taken, as now provided by law, and also any appeals taken by the territory, or any county, which appeals are hereby authorized to be made and taken in the same manner as other appeals from assessments for taxation are now allowed, and it shall be the duty of the solicitor general of the territory to take an appeal from any action of the board of county commissioners on behalf of the territory and the county whenever he shall be requested so to do, by a petition in writing signed by three responsible tax payers of any county, together with an affidavit signed by at least one of them, showing the grounds for such an appeal, and upon the payment by them of the fee now required by law. Any clerk of the board of county commissioners failing or refusing to send to the secretary of the board of equalization a complete transcript in appeal cases, as now provided by law, within thirty days from the time notice of appeal is filed with said clerk, shall be guilty of a misdemeanor, and on conviction in the district court shall be fined in a sum not ex- Feb. 17. ceeding one hundred dollars. C. 12. L. 97, § 2; Mandate issued, requiring assess duced; when. § 2637. In case the auditor of the territory shall not have received the assessment roll from any county by the first ment roll to be proMonday of September as aforesaid, it shall be the duty of the auditor to certify the fact to said board and to the judge of the district court of the district in which said board is sitting: Feb. 17. C. 12, L. 97, § 3; and upon the filing of said certificates with such judge, he shall forthwith issue his mandate, directed to the sheriff of the county from which such rolls have not been received, directing said sheriff to summon the delinquent official to forthwith produce such roll in the auditor's office. The cost or such proceeding shall be paid by the official failing to furnish such roll, together with the fine not exceeding one hundred dollars, to be imposed by the judge issuing such mandate. Election of officers: per diem allowed. Proviso. Id. § 4. Appropriation for expenses. Id. §. § 2638. At their first meeting after the passage of this act, said board of equalization shall organize by the election of a president from among their number, and also electing a secretary from among their own number, who shall serve without compensation. Each member of such board shall be paid five dollars per day for each day actually employed in the duties of said board and mileage at the rate of five cents per mile, in coming from and returning to their places of residence: Provided, That the said board shall not sit more than eight days at one session and shall not hold more than two sessions each year. § 2639. The sum of one thousand dollars for each of the forty-eighth and forty-ninth fiscal years is hereby appropriated for the purpose of paying the expenses of such board; and the treasurer of the territory shall pay the members the above compensation upon warrants of the auditor, which shall be issued upon itemized bills filed in his office; and he is also authorized to draw a warrant against said fund for the payment of stationery, postage and printing necessarily incurred by said board, not to exceed fifty dollars in any one year. Bringing into territory illuminating when. § 2640. Any person, or persons, firm, company or corporaoil a misdemeanor: tion, or any agent of any person or persons, firm, company or corporation, who shall from and after sixty days from and after the passage of this act, transport or bring into this territory for sale or use, or who shall keep for sale or use, or who shall sell or offer for sale any illuminating oil, such as commonly known as coal oil or kerosene, and used by the public generally for the purpose of illuminating, either at wholesale or retail, that is less than what is known as one hundred and twenty degrees fire test, or which has a specific gravity of less than forty-three, shall be guilty of a misdemeanor, and upon conviction thereof in any court of competent jurisdiction in this territory, shall be fined in any sum not less than fifty dollars, or more than two hundred dollars, or imprisonment in the county jail for not less than thirty or more than ninety days, or both such fine and imprisonment at the discretion of the court trying the said cause. C. 27. L. 1895. § 1: Feb. 13. Penalty. Penalty for selling or offering for sale. $ 2641. Any person or persons, firm, company or corporation, or any agent of any person or persons, firm, com- oil; when. pany or corporation, who shall sell or offer for sale any illuminating oil, commonly known as coal oil or kerosene oil, to be used for illuminating purposes in this territory, that shall bo below one hundred and twenty degrees fire test, or which have a specific gravity of less than forty-three, shall upon conviction thereof in any court of competent jurisdiction in this territory, be subject to the fines and penalties imposed by section two thousand six hundred and forty. Id. § 2. ap Governor to point inspector: of omee; duties. § 2642. There shall be appointed by the governor of this territory, by and with the advice and consent of the council term of the legislature, a competent person to the office of oil inspector of the Territory of New Mexico, who shall hold his office for the term of two years and until his successor shall be duly appointed and qualified. The term of office of the first inspector shall begin on the 25th day of February, A. D. 1895, and it shall be the duty of such inspector to inspect all oils commonly known as coal oil or kerosene oil, that may be transported or brought into this territory for sale or use, or which may be kept for sale or offered for sale or use, for the purpose of illuminating, by any person or persons, firm, company or corporation, and to plainly and distinctly mark, stamp or brand, upon the packages or package in which said oil may be contained, for sale or offered for sale, the degree of fire test and specific gravity of the oil therein contained so offered for sale: Provided, That any retail dealer may be allowed to draw off from said original package or packages, for the purpose of convenience in retailing the same, and place said oil in a tank for the purpose of retailing therefrom any oil aforesaid, upon which the inspection mark, brand or stamp may have been attached. § 2643. The oil inspector shall give bond to the Territory of New Mexico in the penal sum of ten thousand dollars, conditioned for the faithful performance of his duties; he shall have the power to appoint one or more deputy inspectors, for whose conduct and efficiency he shall be held responsible upon his official bond, for any failure or neglect in the performance of their duties as such deputy inspectors. § 2644. The inspector or deputy inspector is entitled to demand and receive from the owner of any oils inspected, one cent for each gallon so inspected. It shall be the duty of each inspector and each deputy inspector, to keep an accurate record of oils tested and branded by him, which record shall state the date of inspection, the number of packages, barrels, casks or tanks inspected, the number approved, the manufacturer's brand, the name of the person for whom inspected, and the sum of money received for inspection, and such record shall be open to all persons interested in the same. At Proviso. Id. $3 Inspector to give bond. Fees allowed inspector. Feb. 13. C. 27, L. 95, § 5. the beginning of every month each deputy inspector shall forward to the territorial inspector, a true copy of such record, and all moneys received by him for his inspections. In the month of January of each year, the territorial inspector shall make and deliver to the governor of the territory a report of the inspection by himself and deputies during the preceding calendar year: Provided, That all moneys collected by the inspector over two thousand dollars each year, shall be turned by him into the territorial treasury for school purposes. Failure to inspect. penalty. Id $6. § 2645. Any oil inspector or any deputy oil inspector who or brand, a felony: shall mark, brand or stamp upon any package or packages containing any of the oil aforesaid, shipped or transported into this territory to be sold or offered for sale for any of the uses or purposes mentioned in this act, which is or may be of less than one hundred and twenty degrees fire test and fortythree specific gravity, and who shall mark, brand or stamp the same as of one hundred and twenty degrees fire test or fortythree specific gravity, shall be deemed guilty of a felony, and upon conviction thereof shall be fined not less than five hundred, nor more than three thousand dollars, or to imprisonment in the territorial penitentiary not less than six months nor more than two years, or both such fine and imprisonment, to be at the discretion of the court trying said offense. § 2646. Any person or persons, firms, companies or corporations or any agent thereof, having or keeping for sale any oil to be used for the purposes aforesaid, shall keep conspicuously posted or placed on all packages, boxes, barrels or tanks containing any of the oils aforesaid, the inspector's mark, brand or stamp, showing the degree of fire test and specific gravity thereof, except as otherwise provided in this act, and that the same has been inspected by the oil inspector of the territory, and that the same is not below the fire test of one hundred and twenty degrees or below forty-three specific gravity; and any person or persons, firm, company or corporation violating the provisions of this section shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be liable to the fines and penalties imposed in section two thousand six hundred and forty. Inspector to mark packages. Id. § 7. Authorized. 2657c 2657d $2647. Any two or more persons in this territory may, and when they shall think proper, bind themselves mutually, for a certain time and under certain conditions, to do and follow at the same time various negotiations on their own common account and risk, or at that of each one of the partners respectively, as well in the losses as in the profits that may 1: Feb. 2, 1860. Tr. arise from said co-partnership. § 2648. The co-partners or associates shall act in good faith, placing punctually in the concern the capital or services as stipulated, under the penalty of indemnifying the others for the damages which may arise. $2649. The contract of co-partnership should be made before any court of record, or the clerk thereof, of the several counties, by means of an indenture authorized by any court of record, or the clerk thereof, which shall contain the Christian and surname, and residence of the parties; the time the business shall commence, and dissolution of the company; the capital, stock or services that each one shall furnish; the administration or branches in which each one shall act; the amount of money that each one shall withdraw annually for his personal expenses; the manner in which they shall divide the losses and profits; the obligation that the partners will submit, under a certain conventional penalty, to the adjudication of two or more arbitrators, to be appointed by them for the decision of any doubt and difference, without appeal, for the purpose of preventing suits: and may add such other conditions as they may desire. $ 2650. The company shall keep their books in due form, with an inventory of their stock and capital, keeping an account of all the business they transact: Provided, That no partner shall withdraw from the capital or protits, until the dissolution of the co-partnership, any sum not stipulated in the indenture. § 2651. If during the co-partnership any one of the partners should die, be absent, or from any other motive should not appear, the widow, children and heirs shall abide by what has been done up to said time and subject to the contingencies of the business pending for the respective pro rata of his interest, and no more, according to the adjusted accounts which the other partners shall present: Provided, That if the widow or heirs shall desire to continue the partnership under the same or other agreement, they shall execute new articles of agreement, or submit to the one already made. Edgar vs. Baca, vol 1, page 613, N. M. Rep. C. L. 1865, chap. 77, Partners, duties of: penalty. Id. § 2. Contracts, how made; substance of. Id. § 3. Accounts. Id. § 4. Partner: right of inheritance. Id. § 5. 2652. Any goods that shall be placed in the company by Valuation. any of the partners on account of his capital, shall be valued |