State Board of Agriculture shall be paid into the treasy of the State of Oklahoma.

History. Session Laws 1911, section 5, chapter 113, page 249.

Same-Misuse of Tags.

(75) Any person who shall counterfeit or use a counterfeit of the tag prescribed by this act, knowing the same to be counterfeited, or who shall use them a second time after the said tag shall have been once attached, shall be guilty of a misdemeanor, and upon conviction thereof shall be fined in a sum not exceeding five hundred dollars, one-half of which shall be paid to the informer; which fine shall be doubled or tripled at each second or third conviction and so on progressively for subsequent convictions.

History. Session Laws 1911, section 7, chapter 113, page 250. Violations of Act-Punishment.

(76) Any manufacturer, importer, or agent, selling, offering or exposing for sale any concentrated commercial feeding stuff as defined in section 1 of this act, without the statement required by section 3 and the tax tag required by section 5 of this act, or with a label stating that said concentrated commercial feeding stuff contains substantially a larger percentage of protein, fat or nitrogen free extract, or a smaller quantity of crude fibre than is contained therein, and any person violating any other provisions of this act, shall on conviction in a court of competent jurisdiction, be fined not less than one hundred dollars or more than five hundred dollars or more than one thousand dollars for each subsequent conviction. "Importer"-Definition.

(77) The term importer for all the purposes of this act shall be taken to mean all such persons as shall bring into or offer for sale within the state concentrated commercial feeding stuffs manufactured without this state. History. Session Laws 1911, section 10, chapter 113, page 251.

(Section 7306, Revised Laws of Oklahoma, 1910.)

(78) In the construction of this chapter the following rules shall be observed, unless such construction

would be inconsistent with the manifest intention of the legislature, or repugnant to the context:

First. "Money" or "moneys" shall mean gold and silver coin, treasury notes, bank notes and other forms of currency in common use, and every deposit which any person owning the same, or holding in trust and residing in this state, is entitled to withdraw in money on demand. Second. "Person" shall include firm, company or corporation,

Third. "Merchant" shall include every person who owns or has in his possession or subject to his control, with authority to sell the same, any goods, merchandise or other personal property within the state, purchased within or without the state with a view to sale at an advanced price or profit, or which has been consigned to him from any place out of the state for sale within the state.

Fourth. "Manufacturer" shall include every person who purchases, receives or holds personal property of any description for the purpose of adding to its value by any process of manufacturing, refining, rectifying or by the combination of different materials with a view of making gain or profit thereby.

History. L. 1909, p. 575.

Bivins & Carroll v. Bird, 31 Okla. 286, 121 Pac. 1080.

CHAPTER II.

LISTING OF PROPERTY FOR ASSESSMENT.

Section 10.

Section 11.

Section 12.

Section 13.

Section 14.

Section 15.

Assessment-time of-basis-manner.
Assessment of property moved.

Subsequent listing of escaped property.
Assessors' right to enter building.

How personal property listed.

Assessment of cattle driven from one county to another.

Section 16. Selling personalty before tax paid-liability

Section 21.

Section 22.

Corporations and banks.

County clerk may assess omitted property.

Section 10. Assessment-Time of-Basis-Manner.

Time of Assessment-Property Included.

(Section 7307, Revised Laws of Oklahoma, 1910.)

(79) Section 7307 of the Revised Laws of Oklahoma 1910, shall be amended to read as follows:

Section 7307. All taxable property shall be listed and assessed each year at its fair cash value, estimated at the price it would bring at a fair and voluntary sale, in the name of the owner thereof, on the first day of January of each year, as soon as practicable on or after the fifteenth day of January, including all property owned on the first day of January of that year, and in case of stocks of goods, wares and merchandise, the statement shall include the average amount of the same for the preceding year ending January first; provided, that when the owner of any personal property resides in a township and the property is located in any city or town then the property shall be assessed in the township where the owner resides; and provided further, that real property shall be listed and assessed only once in

two years, beginning in the year 1915, and continuing every two years thereafter. If any real estate shall become taxable during the time between the period for assessing real estate, the county assessor shall assess same for taxation and place the same upon the tax rolls.

History. Sess. Laws Okla. 1915, chap. 107, sec. 2, p. 142; effective March 11, 1915. Large Oil Co. v. Howard, 163 Pac. 537; Whitehill v. Howard, 163 Pac. 947.

Citations following are to old section: Binion v. Oklahoma Gas & Electric Co., 28 Okla. 356, 114 Pac. 1096; Boone v. Porter, 45 Okla. 615, 146 Pac. 584; Zimmerman v. Board of Commissioners of Cimarron County, 162 Pac. 489; In re Indian Territory Illuminating Oil Co., 43 Okla. 307, 142 Pac. 997; Bowls v. Oklahoma City, 24 Okla. 579, 104 Pac. 902; Pentecost v. Stiles, 5 Okla. 500, 49 Pac. 921; Thacker v. Witt, 166 Pac. 713.

Manner of Making Assessments.

(80) The county assessor shall on the 15th day of January of each year proceed to take a list of all taxable property in the county, and assess the value thereof as of January 1st, in the following manner, towit: By posting notices in three or more conspicuous places in each city or voting precinct at least ten days prior to the date the assessor will meet the taxpayers to list their property, and said assessor shall remain at each city or voting precinct one day for each sixty voters, or major fraction thereof, in said city or voting precinct. If any taxpayer shall fail to meet the assessor and list his property on the date advertised in his voting precinct, he may meet him in another township or voting precinct and list same. If any taxpayer by reason of absence or any other unavoidable circumstances shall not be able to meet the assessor on the date advertised in his voting precinct, he may render a written list of all his personal property, including a legal description of his real estate, if any, and shall subscribe and swear to the oath required by each taxpayer as to its correctness. After the county assessor shall have visited each city or voting precinct in compliance with the foregoing provision of this Act, he shall give notice by publication in some newspaper published in said county, then by posting notices in each voting precinct, that he will be in his office at the county seat the next twenty days for the purpose of assessing those who have not assessed their

property for the current year. At the expiration of twenty days those who have failed to assess their property for the current year shall be declared delinquent, and the penalty of $1.00 for such failure shall be added to his or her tax and entered on the tax books, and collected by the county treasurer, and when collected shall be paid to the deputy assessor or his department who assessed said delinquent property; provided, that no assessor shall be authorized to proceed by giving notice, as this section provides, until the board of county commissioners of such county shall have authorized such procedure by resolution duly passed in regular or special session, and be published at least once in some newspaper of general circulation in the county."

History. Sec. 1, Chap. 293, Sec. 6, Session Laws 1915, amending Sec. 6, Chap. 152, Laws of 1911.

Thacker v. Witt, 166 Pac. 713.

Section 11.

Assessment of Property Moved.

(Section 7308, Revised Laws of Oklahoma, 1910.)

(81) Section 7308 of the Revised Laws of Oklahoma 1910, shall be amended to read as follows:

"Section 7308. The owner of personal property removing the same from one county, town or district to another between January 1st and September 1st, shall be assessed in either in which he is first called upon by the assessor. When any personal property is brought into or located in this State, between January 1st and September 1st, which shall acquire an actual situs herein before the 1st of September, such property is taxable where situate, unless an owner thereof has already been assessed upon the same in some other State, for the current year, or the same was in said period originally produced in the State."

History. Sess. Laws Okla. 1915, chap. 107, sec. 3, p. 143; effective March 11, 1915. Bivins & Carroll v. Bird. 31 Okla. 286, 121 Pac. 1080; Russell v. Green, 10 Okla. 340, 62 Pac. 817; Godfrey v. Wright, 8 Okla. 151, 56 Pac. 1051; Wilson v. Wiggins, 7 Okla. 517, 54 Pac. 716; Prairie Cattle Co. v. Williamson, 5 Okla. 488, 49 Pac. 937; Collins & Wallace v. Green, 10 Okla. 244, 62 Pac. 813; Lasater & Noble v. Green, 10 Okla. 335, 62 Pac. 816; Halff & Bro. v. Green, 10 Okla. 338, 62 Pac. 816.