duty of the district attorney to sue. On the last Monday in November of each year all taxes except the last installment of real property taxes are delinquent, and thereafter there must be an addition of fifteen per cent.; provided, if they be not paid before the last Monday in April, he shall collect an additional five per cent.; on the last Monday in April all the unpaid portion of the remaining one half of taxes due on real property are delinquent, and there must be collected an addition of five per cent. thereon. Taxes on personal property are due and payable immediately after the assessment is made.

On or before the fifth day of June the tax collector must publish a delinquent list containing the names of the persons, description of the property delinquent, amount of taxes, penalties, and costs, with taxes due on personal property, etc., and a notice that unless the taxes, together with the costs and penalties, are paid, the real property upon which the taxes are a lien will be sold. The publication must be made once a week for three successive weeks in some newspaper or a supplement thereto published in the county, and must designate the day and hour when the property will be sold, which sale must be to the State, and not be less than twenty-one nor more than twenty-eight days from the time of the first publication, and the place of sale shall be in the tax collector's office. On the day and hour fixed for the sale all property delinquent upon which taxes and all penalties have not been paid shall, by operation of law and the declaration of the tax collector, be sold to the State. Thereupon the tax collector must make out a certificate for each piece sold, giving the amount and year of assessment and specifying when the State will be entitled to a deed. This certificate must be signed by the tax collector, regularly numbered in a book, and the book filed in the office of the county recorder. Redemption may be made by the owner or any party in interest within five years from the date of sale to the State, or any time prior to a sale by the State. Redemption is made by the person, his heirs, executors, administrators, or successors in interest, before the State shall have disposed of the property, paying to the county treasurer of the county where the real estate may be situate the amount of taxes, penalties, and costs due at the time of sale, with interest at seven per cent. per annum, and also all taxes that were a lien upon the property at the time the taxes became delinquent, and also for each year since the sale for which taxes on the land have not been paid an amount equal to the percentage of taxes for that year upon the value of the real estate as assessed for that year, with interest thereon on the first day of July following each of said years at seven per cent. per annum to the time of redemption, and also all costs and expenses as follows: ten per cent. if redeemed within six months, twenty per cent. if within one year, thirty per cent. if redeemed within two years, forty per cent. if within three years, forty-five per cent. if within four years, fifty per cent, if redeemed within five years or any greater number of years from the same. Partial redemptions may be made.

No assessment for purposes of taxation on shares of stock in any corporation save and except in national banking associations, whose property, other than real estate, is exempt from assessment by federal statute, but the property of corporations, except that of national banking associations, is taxed. Stockholders in national banking associations doing business and having their principal place of business in the State are assessed and taxed on the value of their shares of stock therein. (Pol. C. §§ 3608-3610.)

Testimony. See Evidence.

Trust Deeds-To secure the payment of money are in frequent use in this State, among savings banks and other corporations; but as they deprive the debtor of the right of redemption, they are not looked upon with favor, and are rarely used by private persons. Undertakings. - In all actions where undertakings with sureties are required (as in attachments, arrest, replevin, etc.), the sureties must be residents of this State, and householders or freeholders therein, and each worth the sum specified in the undertaking over and above all his just debts and liabilities, exclusive of property exempt from execution; but when the amount of the undertaking exceeds three thousand dollars and there are more than two sureties thereon, they may state in their affidavits that they are severally worth amounts less than that expressed in the undertaking, if the whole amount be equivalent to that of two sufficient sureties (C. C. P. § 1057), excepting where the surety is a corporation organized for the purpose of making, guaranteeing, or becoming a surety upon bonds or undertakings required or authorized by law.

Wills. Every person over the age of eighteen years, of sound mind, may, by last will, dispose of all his or her estate, real and personal, but no estate shall be bequeathed or demised to any charitable or benevolent society or corporation, or in trust for charitable uses, unless by will executed at least thirty days before the death of the testator, and the amount of all charitable devises or bequests shall not exceed one third of the estate of the testator leaving legal heirs. (C. C. § 1313.)

Any married woman may dispose of all her separate estate by will, absolutely, without the consent of her husband, and may alter or revoke her will as if she were single, but said will is to be attested and proven as other wills.

Every will other than a nuncupative will must be in writing, and every will other than a nuncupative will and an olographic will must be executed or attested as follows: it must be subscribed at the end thereof by the testator himself, or some person in his presence, and by his express direction, must subscribe his name thereto. The subscription must be made in the presence of the attesting witnesses or be acknowledged by the testator to them to have been made by his authority; the testator must declare to the attesting witnesses that it is his will, and it must be attested by two or more witnesses, each of whom must sign the same as

a witness to the will in the presence of the testator and in the presence of each other at the end of the will at the testator's request. Our law as above provides that wills shall be in writing (C. C. § 1276), and although the supreme court has not yet had occasion to pass upon a typewritten will, it is generally conceded that such a will is valid if properly executed and witnessed, as the Code provides that writing includes typewriting.

No nuncupative will shall be good when the estate bequeathed exceeds the value of one thousand dollars, nor unless the same be proved by two witnesses who were present at the making thereof, nor unless it be proved that the testator, at the time of pronouncing the same, did bid some one present to bear witness that such was his will, or to that effect, nor unless it was made at a time when the decedent was in actual military service in the field, or doing duty on shipboard at sea, and in either case in actual contemplation, fear, or peril of death; or the decedent must have been at the time in expectation of immediate death from an injury received the same day. (C. C. § 1289.)

A nuncupative will must be reduced to writing within thirty days, and offered for proof within six months after the same was uttered, nor can probate thereof be granted for fourteen days after the death of the testator. (C. C. §§ 1290, 1291.)

An olographic will is one that is entirely written, dated, and signed by the hand of the testator himself, either in or out of this State, and need not be witnessed. (C. C. § 1277.) A mutual will is valid, but may be revoked by either of the testators. A will may provide for its conditional validity, and will be denied probate if the conditions do not exist. If after making a will the testator marries and his wife survives him, the will is revoked unless she is provided for therein or it is apparent therefrom that it was his intention not to make provision for her, or unless provision has been made for her by marriage contract; and also if, after making a will, the testator marries and has issue of such marriage, born either before or after his death and the wife or issue survive him; unless provision has been made for such issue by a settlement or in the will, the will is revoked. A will executed by a woman is revoked by her marriage and is not revived by the death of her husband. If a child be born to the testator after the making of his will and is not mentioned in his will or provided for therein or by any settlement, or if the testator omit to provide for any child or the issue of any deceased child, unless it appears that such omission was intentional, such child or issue has the same share of the estate of the testator as though he had died intestate, unless the testator had in his lifetime bestowed upon it an equal proportion of his estate by way of advancement.

A will made out of this State is not valid as a will in this State unless executed according to the provisions of the laws of this State, except that a will made in a State or country in which the testator is domiciled at the time of his death, and valid as a will under the laws of such State or country, is valid in this State so far as the same relates to personal property, subject to the provisions of section 1315, which limits a charitable devise to one third of the estate and provides that the will must be executed at least thirty days before death. (C. C. § 1285.) It is, however, expressly provided by statute, that all wills duly proved and allowed in any other of the United States, or in a foreign country, may be allowed and recorded in the court of any county in California in which the testator may have left estate. (C. C. P. § 1322.)

LAWS OF COLORADO

RELATIVE TO THE

COLLECTION OF DEBTS,

TAKING OF DEPOSITIONS, ETC.

REVISED EXPRESSLY FOR HUBBELL'S LEGAL DIRECTORY, DECEMBER 1, 1906, BY VAILE AND WATERMAN, OF DENVER, COLORADO.

Acknowledgments.

Actions.

See Deeds.

There is but one form of civil action in this State. Actions are commenced by the filing of a complaint in the office of the clerk of the court in which the action is brought, or by the service of a summons. At any time within a month after the complaint is filed the plaintiff may have summons issued. Summons may be issued either by the clerk, under the seal of the court, or by the attorney for the plaintiff. If action is commenced by service of summons, the complaint must be filed within ten days after the summons is issued. See Judgments.

Administration of Decedents' Estates. See Claims against Estates of Deceased

Persons.

Affidavits. - The following officers are authorized to administer oaths and to take affidavits and depositions, to wit: the judges and clerks of courts of record within their respective counties and districts, and justices of the peace within their respective counties, and notaries public. Those who desire may affirm, subject to the pains and penalties of perjury. Affidavits taken in other States and Territories to be used in this State shall be taken by a commissioner appointed by the governor of this State, or before a notary public or judge of a court of record having a seal. When taken in a foreign country, they must be before an ambassador, minister, or consul of the United States, or before any judge of a court of record having a seal. (When an affidavit is taken before a judge of another State or foreign country, the existence of the court, the fact that the judge is a member thereof, and the genuineness of the judge's signature, must be certified to by the clerk of the court under its seal.)

Allens. Aliens may acquire, inherit, possess, enjoy, and dispose of property real and personal as native-born citizens, except as against the United States.

Appeals. Appeals may be taken to the supreme court from all courts of record in all cases where the judgment or decree is final, and where the judgment, or in replevin the value found, exceeds one hundred dollars exclusive of costs, or where the matter in controversy relates to a franchise or freehold, or where the construction of a provision of the state or federal Constitution is necessary to a determination of the case, or where the judgment is for contempt and founded on the verdict of a jury. Appeals must be prayed for within five days after the rendition of the judgment or decree. The appellant must file a bond with a sufficient surety in the office of the clerk of the court from which the appeal is taken, but such bond may be dispensed with, in the discretion of the court, when the appellant is an executor, administrator, trustee, or other person acting in another's right. When a municipal corporation is the appellant, the appeal shall operate as a stay of execution without filing a supersedeas undertaking, on motion of appellant. Writs of error to the final judgments in all courts of record may be prosecuted within three years after judgment or decree is rendered, but do not operate as a supersedeas unless so ordered by the supreme court or court of appeals, or, if application is made in vacation, by a justice thereof, and bond filed. The same limitation in amount applies to writs of error as to appeals, with the exception that writs of error may be prosecuted from final judgment of county courts irrespective of the amount involved. The three years' limitation before stated commences to run against infants, those non compos mentis, and those imprisoned, from the time of the removal of such disability, provided such disability exists at the time the judgment or decree is rendered.

Appeals from judgments of justices of the peace may be taken to the county courts in all cases except upon confession of judgment, provided the appellant within ten days from the rendition of the judgment appealed from, and in cases of forcible entry and unlawful detainer, when execution is wished to be stayed, within forty-eight hours, files a bond with sufficient surety in double the amount of the judgment, and pays the costs of the appeal only. In the county courts the appealed case is tried de noro. In cases of unlawful detainer where the case is brought before a justice of the peace, for default in the payment of rent, the verdict of the jury or judgment of the justice shall specify the amount of rent due and payable and the amount of rent to become due and payable to the plaintiff and

times of payment of the same; and upon appeal from such judgment taken by the defendant, unless he shall deposit with such justice the amount found to be due, the appeal shall be deemed not to be perfected, although an undertaking be filed. The defendant by whom the appeal is taken shall also deposit with the clerk of the appellate court the amount of rent found in the judgment of the justice's court to become due, and at such times as the same is due and payable; and in case default in any such payment shall be made by the appellant, on motion of the appellee, the judgment of the justice of the peace shall be affirmed with costs, with the same effect as if the case had been tried on the merits. The same rules as to appeals in unlawful detainer cases apply to cases commenced in courts of record. Cases may also upon proper showing be removed from the justices' courts by certiorari to the district or county courts at any time within six months from rendition of judgment.

Appeals may be taken from all final judgments of the county court to the district court of the same county, except in actions which have been appealed from the justices' courts to the county court; provided a proper bond is filed within a time named by the judge of the county court. It is the duty of the clerk or judge of the county court, upon payment of the costs of the appeal only, to file with the clerk of the district court a transcript, but his failure to do so does not affect the appeal. The appellant must docket the appeal in the district court within thirty days after the transcript is lodged there. The trial in the district court is de novo.

In probate matters, appeals lie from the county court to the district court of the same county. All appeals from the county court in probate matters have preference over all other cases in the district court.

Arrests. Imprisonment for debt is abolished. No civil action can be commenced by arrest; but in actions founded on tort in which the finding is for the plaintiff and the verdict shall state that the defendant was guilty of malice, fraud, or willful deceit, execution may issue against the defendant's body and he may be imprisoned for not more than one year, or until the judgment shall have been paid.

Assignments. -The statute relative to voluntary assignments is still in force, but its application is practically suspended by reason of the national bankruptcy act of 1898. Attachment. Property may be attached at any time before judgment after the complaint is filed or summons is issued, in cases on contract express or implied, upon the plaintiff filing an undertaking with sufficient sureties in double the amount of the demand, and upon his filing an affidavit of himself, his agent or attorney, stating the nature and amount of the indebtedness, as near as may be, and any one of the following causes of attachment 1st. That the defendant is not a resident of this State. 2d. That the defendant is a foreign corporation. 3d. That the defendant is a corporation whose chief office or place of business is out of the State. 4th. That the defendant conceals himself or stands in defiance of an officer, so that process of law cannot be served upon him, or that the defendant has for more than four months been absent from the State, or that for such length of time his whereabouts have been unknown, and that the indebtedness mentioned in the affidavit has been due during all the said period. 5th. That the defendant is about to remove his property or effects, or a material part thereof, out of this State with intent to defraud, or hinder, or delay his creditors, or some one or more of them. 6th. That the defendant has fraudulently conveyed, or transferred, or assigned his property or effects, so as to hinder or delay his creditors, or some one or more of them. 7th. That the defendant has fraudulently concealed, or removed, or disposed of his property or effects, so as to hinder or delay his creditors, or some one or more of them. 8th. That the defendant is about to fraudulently convey, or transfer, or assign his property or effects, so as to hinder or delay his ereditors, or some one or more of them. 9th. That the defendant is about to fraudulently conceal, or remove, or dispose of his property or effects, so as to hinder or delay his creditors; or that such debtor has departed, or is about to depart, from this State, with the intention of having his effects removed from this State. 10th. That the defendant has failed or refused to pay the price or value of any article or thing delivered to him, which he should have paid for upon the delivery thereof. 11th. That the defendant has failed or refused to pay the price or value of any work or labor done or performed, or for any services rendered by the plaintiff at the instance of the defendant, and which should have been paid at the completion of such work, or when such services were fully rendered. 12th. That the defendant fraudulently contracted the debt, or fraudulently incurred the liability respecting which the suit is brought, or by false representations or false pretenses, or by any fraudulent conduct, procured money or property of the plaintiff.

No judgment can be entered until thirty days after levy of attachment (in justices' courts twenty days after the return day), and in the interval other creditors may institute attachment proceedings, and upon final judgments being rendered the attaching creditors shall be entitled to the money realized from the attachment proceedings in proportion to the amounts of their several judgments; but when a defendant is removing property from the county, and the same is overtaken and returned, or while the same is secreted by the defendant, or put out of his hands for the purpose of defrauding his creditors, the court may allow priority to the creditor or creditors through whose diligence the property shall have been secured.

If it satisfactorily appears that the attachment levies upon the property of the defendant are sufficient to render him insolvent, the court or judge shall, upon application, order that

writs of attachment may issue in suits on contracts express or implied, not yet due, in order that such attaching creditors may pro rate upon the attached property and the proceeds thereof; but in such cases, when judgment is rendered, there shall be a rebatement of interest, if any. Writs of attachment may issue on Sunday or on a legal holiday in urgent

cases.

Chattel Mortgages. — Chattel mortgages filed for record in the office of the county clerk and recorder constitute liens upon the property mortgaged, notwithstanding it remains in possession of the mortgagor, provided this is so stated in the instrument, and such liens remain in force for the following periods, viz.: Not exceeding two years if the principal of the indebtedness secured does not exceed twenty-five hundred dollars, not exceeding five years if said principal be more than twenty-five hundred dollars and not more than twenty thousand dollars, and not exceeding ten years if said principal exceeds twenty thousand dollars. Every chattel mortgage is, however, valid between the parties thereto until the indebtedness is paid or barred by the statute of limitations. The lien of any chattel mortgage which has been filed for record, and which was given to secure the purchase price of any article, may at any time within thirty days after the maturity of the last installment of indebtedness secured thereby be extended for the unpaid portion of said indebtedness by the mortgagee or his assignee, by filing with the clerk of the county where the mortgage was filed a sworn statement showing the total payments which have been made on the debt and the amount which still remains unpaid, that such amount is still due to the mortgagee or his assignee, and that he consents to extend the mortgage for not to exceed two years. A chattel mortgage in order to be so extended must state on its face that it was given for the purchase price of the article or articles therein designated (but such statement may be made in the certificate of extension of mortgages for purchase price recorded prior to April, 1903). Successive extensions for two years may be had in like manner until the indebtedness shall be paid or barred by the statute of limitations.

In all cases where mortgages are given to secure more than twenty-five hundred dollars, there shall be filed annually in the recorder's office wherein the mortgage is recorded, a sworn statement of the mortgagees, or one of them, that the mortgage was given in good faith to secure the payment of the money mentioned therein; that said sum of money is still unpaid, or if part has been paid, the sum remaining unpaid. Mortgages upon (or sales of) household goods used by family given or made by a husband or wife residing with the other, are not valid unless executed by both jointly. Mortgages of live stock may cover the increase or any part thereof, as may be provided therein. A mortgage upon merchandise, when recorded, permitting the mortgagor to remain in possession and continue the sale of goods is valid as to third parties, provided the proceeds of sales are applied in discharge and payment of the debt secured, and provided further that the transaction is bona fide in all respects; but such chattel mortgage cannot be made to cover or bind future purchases. The supreme court has held in several cases that a chattel mortgage given upon a stock of merchandise, where the mortgagor was allowed to sell from the stock and replenish it from time to time, and retain the proceeds for his own use, was void ab initio. A mortgagor who, during the existence of the lien or title created by the mortgage, disposes of the property mortgaged without the written consent of the mortgagee, shall be guilty of larceny. The mortgagee has thirty days after the maturity of the debt in which to take possession. Mortgages must be recorded in order to bind third parties without actual notice, and must be acknowledged as in case of deeds before being recorded; except that in cases where the mortgage indebtedness does not exceed three hundred dollars, and the time in which it is to mature does not exceed six months, the mortgage shall not be required to be recorded but may be filed with the proper officer, and when so filed shall be held to be of record. And when any such mortgage is released or discharged, the same shall be made to appear upon the margin of the instrument so filed. A fee of fifty cents is allowed for such filing and indexing. The form of acknowledgments may be as follows: "This mortgage was acknowledged before me by day of A. D. 19." See Mortgages.

this
See Proof of Claims.

Claims, Proof of. Claims against Estates of Deceased Persons. Administration shall be granted to the husband upon the goods and chattels of his wife, and to the widow or next of kin to the intestate, or some of them, if they will accept the same and are not disqualified, but in all cases the widow shall have the preference; but if no widow or other relative apply within twenty days after the death of such intestate, administration may be granted to any creditor or creditors applying; and in case no creditor applies within ten days next ensuing after the lapse of said twenty days, then administration may be granted to any person whom the judge of probate may think best. Trust companies organized under the act of April 2, 1891, may be appointed administrators or executors.

There is no express statutory prohibition of the appointment of a non-resident as an administrator, but it is not practiced. The statute does provide that when any executor or administrator appointed in this State removes without the limits of the State, the county court shall, upon affidavit and thirty days' advertised notice, remove him and supply the

vacancy.

Each and every administrator shall, before entering upon the duties of his office, enter into bonds, with good and sufficient security, to be approved by the county court, in a sum double the value of the personal estate, together with the rents and issues accruing or to accrue during his term of office from the real estate of the deceased. The form is prescribed by statute.