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between December first and February first of each year and at such other time as the live stock sanitary commission of Oklahoma may order under its rules; Provided, further, This section shall not authorize the transportation of such cattle across the federal quarantine line.

The inspector of the district shall be removed from office if he delays any such inspection longer than is necessary; Provided, That if any sheriff or inspector shall be guilty of malfeasance in office claiming authority under the quarantine laws of this Territory he shall be civilly liable for all damage done by reason of such malfeasance.

SECTION 7. That Sections 1, 2 and 3, of Chapter 31, of the Session Laws of Oklahoma of 1897, and all Acts and parts of Acts in conflict with this Act, be and the same are hereby repealed.

SECTION 8. This Act shall take effect and be in force from and after its passage and approval.

Approved this 7th day of March, 1901.

CHAPTER XXVII.

ARTICLE.
I.

Fiscal Year Defined.

2. Live Stock, Where Taxed.

SECTION.

REVENUE.

ARTICLE.

3. Road and Bridge Tax.
4. Taxation in Unorganized
Countries.

ARTICLE 1.-FISCAL YEAR DEFINED.

1. Fiscal Year Defined.

AN ACT Relating to the Fiscal Year Defined and Amendatory of Section 1, of
Article 1, of Chapter 32, Session Laws of 1897, of Oklahoma Territory.

Be it Enacted by the Legislative Assembly of the Territory
of Oklahoma:

Fiscal Year

SECTION 1. That Section 1, of Article 1, of Chapter Defined. 32, of the Session Laws of 1897, be amended, and is hereby amended to read as follows:

SECTION 1. That the fiscal year for the Territory of Oklahoma and each county, township, or city, or other municipal subdivisions thereof, shall.commence on the first day of July and end on the thirtieth day of June of each and every year.

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 All Acts and parts of Acts in conflict herewith are hereby repealed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 this 16th day of February, 1901.

SECTION.

ARTICLE 2.-LIVE STOCK, WHERE TAXED.

1. Live Stock, Where Taxable.

AN ACT to Encourage the Feeding of Live Stock.

Be it Enacted by the Legislative Assembly of the Territory
of Oklahoma:
SECTION 1.

Where

Whenever any cattle or other live Live Stock, stock belonging to a resident of this Territory shall Taxable. be driven or transported from one county to another

S. L.-12

in the Territory of Oklahoma, between the first day of November of any year and the fifteenth day of April following, for the express purpose of being fed and being prepared for market, or for the purpose of being winter fed upon grain, fodder or other roughness, the product of such county, such cattle or live stock shall not be listed for taxation for such year in such county if the owner or agent in charge of said property shall by affidavit show that said property was listed for taxation for that year in the courty where the owner of such live stock resides.

SECTION 2. All laws and parts of laws in conflict with this Act are hereby repealed.

SECTION 3. This Act shall take effect and be in force from and after its passage and approval. Approved this 8th day of March, 1901.

County Com-
missioners,
to Let Con-

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AN ACT Empowering Counties and Townships to Levy Road and Bridge
Taxes to Build Roads and Bridges and for Other Purposes.

Be it Enacted by the Legislative Assembly of the Territory
of Oklahoma:

SECTION 1. The Board of County Commissioners tracts; To be in any county in this Territory may let contracts for grades, bridges and surfacing of highways and to build bridges in proper form and condition for public travel. Such roads and highways or parts of high

Supervisors in Their Districts; Compensation.

ways to be established so as to constitute the principal thoroughfares of the county communicating with shipping points and market places resorted to by the inhabitants of the county. Said Board of County Commissioners shall be the sole judges of the places and roads where heavy grades, bridges, cuts or fills are necessary, and said board may in its discretion enter into an agreement with any township board within said county for the use of such money as by this Act provided co-jointly with the funds appropriated by the board of any township in the construction of bridges, grades, cuts or fills, as herein pro vided. The members of the Boards of County Com missioners are hereby made supervisors of roads in their respective districts with power to superintend all public works let by contract by the full board and shall receive as compensation for said work the sum of three dollars per day to be paid out of the general road and bridge fund for their time actually and necessarily used; Provided, That no commissioner shall receive pay for more than sixty days in any one year, in addition to the compensation already provided by law. Provided, further, That any incorporated city or town may appropriate money to aid the county or township or both in constructing roads leading into such city or town and in constructing bridges on such roads.

veyor, Duties ment for Bids;

Bond.

SECTION 2. Before the letting of any contract for County Surthe construction of any roads or portion of roads or of; Advertisegrade, cut or fill, it shall be the duty of the Board of Ridder to Give County Commissioners to employ the county surveyor or some competent civil engineer to make a proper survey of such roads, grades, cuts or fills, as the Board of County Commissioners may direct. Such surveyor or civil engineer when so employed by the County Commissioners to perform the duties herein before mentioned shall make a proper survey

and profile of each of said roads or portion of roads, grades, cuts or fills, and cause the same to be conspicuously marked throughout, noting the creeks, rivers, valleys, hills, and all other variations of surface, and when such survey is completed he shall file immediately with the county clerk a map or other drawing showing the specifications herein mentioned; Provided, further, That no contract shall be let for the building of any bridge across any principal stream until the surveyor or civil engineer provided for in this section shall be employed by the Board of County Commissioners to make all necessary measurements between banks, noting length of spans and approaches, including height and size of piers, together with an itemized estimate of costs of construction, and all necessary drawings, plans and specifications and file the same immediately upon the completion thereof with the county clerk. Such drawings, maps, or profiles shall at all times be open to inspection at the office of the county clerk, and the Board of County Commissioners shall advertise for four consecutive weeks in some newspaper printed in such county, a notice that such contract will be let to the lowest responsible bidder at the office of the county clerk of such county, within ten days after the last publication of such notice. A copy of said notice shall be posted on each road or portion of road or bridge for four weeks before such contracts are let. If no newspaper be published in such county, then such notice shall be posted as herein provided, and published in some newspaper having a general circulation in such county. All bids to be sealed and filed with the county clerk, on or before the day stated in such notice for the closing of bids. On the day following the day stated in such notice for the closing of bids the Board of County Commissioners shall, at the office of the county clerk, open

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