of the county require it, order and direct a special levy to Special levy. be made, of not exceeding five mills on the dollar, to raise funds to meet any unforeseen contingency which, in their judgment, should be dealt with, the funds thus raised to be set apart and used for such contingency, and collected and held by the county treasurer as a special contingent fund, the taxes imposed to raise which shall be payable in cash; Provided, No fees or salaries to be paid out of said contingent fund. missioners may SEC. 4. Section 28 of said chapter is hereby amended, County comand re-enacted, so as to read as follows, viz.: SEC. 28. SEC. 28. The add to tax list. above bill of items may be varied or enlarged by the county commissioners, so as to obtain such additional facts as they may deem advisable, and the board of county commissioners shall, by order entered in their proceedings, have full power and authority, under this section, to so enlarge said list of taxable property as to include therein, cover thereby, and add thereto any and all property of every kind, name, nature and description, assessable and taxable under the laws of this State, not included and specified in said list, as aforesaid, and not otherwise assessed or taxed; and all persons, companies and corporations are hereby required to conform to such enlarged list, and to make return thereto, as therein required, of all property mentioned and described therein, and in case of a failure so to do, such person or persons, company or corporation, shall be subject to the provisions of this chapter, in such cases made and provided. treasurer is SEC. 5. Section 87 of said chapter is hereby amended When county and re-enacted so as to read as follows, viz: SECTION 87. defaulter. If any county treasurer prove to be a defaulter, to any amount, of the State revenue, such amount shall be made up to the State within the next three years by additional assessments and levies, in such manner, as to amount, as the board of county commissioners may direct. In such cases the county shall have recourse to the official bond of the treasurer for indemnity; Provided, That payment of the delinquent tax by the county shall not be construed to release the delinquent tax-payer from his obligation to such county; and Provided, further, That this section shall be County may sue construed to mean that the county may maintain an action, bond. in any court of competent jurisdiction, on the official bond of the county treasurer, in the name of the people of this State, for the recovery of such State revenue, and all other sums due the county from such treasurer, at any time after on treasurer's Tax lien. Emergency. such defalcation, either before or after levying or collecting the same, as provided in this section. SEC. 6. Section 142 is hereby enacted and added to said chapter, as a new section, to be and to read as follows, viz: SECTION 142. The perpetual lien created by this chapter, and imposed upon personal property in all cases of taxes assessed and levied upon merchandise, shall extend to and hold any stock of merchandise held by the person or persons taxed while engaged in the business of merchandising, whether such stock is the identical stock assessed or taxed, or contains articles which have been added thereto after such assessment or levy. SEC. 7. In the opinion of this General Assembly an emergency exists; therefore, this act shall take effect and be in force from and after its passage. Approved April 7, 1885. REVENUE. (H. B. 118.) AN ACT TO REPEAL SECTION 96, OF AN ACT, ENTITLED "AN ACT TO PRO- Be it enacted by the General Assembly of the State of SECTION I. That section ninety-six, of an act, entitled therefor by the Treasurer, any law to the contrary, notwithstanding; Provided, always, That when the owner or owners of such land, sold as aforesaid, shall, at the time of the execution and delivery of the deed by the Treasurer, be minor or minors, or insane or an idiot, and residing Minors. within the United States one year after such disability is removed, it shall be lawful for such person or persons, their heirs or legal representatives, to bring their suit or action for the recovery of lands so sold, and when the recovery is effected in all cases, the value of the improvements made on the land so sold, and all taxes paid after the sale thereof, Interest on with interest thereon at the rate of fifteen per cent. per and taxes. annum, shall be ascertained by the jury trying the action for the recovery, and paid by the person or persons recovering the same, before he, she or they shall obtain possession of the land so recovered. improvements SEC. 2. Whereas, a doubt exists as to the time when Emergency. the limitation of actions in this chapter shall begin; therefore, in the opinion of the General Assembly, an emergency exists, and this act shall, therefore, be in force from and after the date of its passage. Approved April 4, 1885. REVENUE. (H. B. 172.) AN ACT RELATING TO THE TAXATION OF ROLLING STOCK, TELEGRAPH AND Be it enacted by the General Assembly of the State of telephone! SECTION I. It shall be the duty of the president, auditor, Telegraph and general manager, or authorized agent of any corporation companies shall owning or operating any telegraph, or telephone line in the make statement State, to make a statement, signed and sworn to by such equalization. to state board of Rolling stock companies must report. Board shall assess. Emergency. officer, or agent, and delivered to the State Board of Equalization on or before the first day of April of each and every year. Such statement shall show the whole number of miles of line of telegraph, or telephone wire owned and operated by the company making the statement, in the State of Colorado, during the year ending December 31st, preceding such statement. Such statement shall show the full value of all property of said corporation in the State, and the full value of said property in each and every county through which said line extends. SEC. 2. It shall be the duty of the president, auditor, general manager or authorized agent of any corporation owning or operating any cars, rolling stock, or any property whatsoever, on any line of railroad in the State of Colorado, to make a statement, signed and sworn to by such officer or agent making the statement, and deposit same with the State Board of Equalization, on or before the 1st day of April of each and every year. Such statement shall show the whole number of cars and the full value of all property owned or operated by said company within the State. Said statement shall show the actual proportionate value per mile that said property bears to the whole number of miles in the State over which said property is used. SEC. 3. The State Board of Equalization shall, at its annual meeting, proceed to assess such property, as is enumerated in section one of this act, as is provided for in section 36, of chapter XCIV., of the General Statutes, entitled "Revenue." SEC. 4. (Emergency Clause.) Whereas, in the opinion of this General Assembly, an emergency exists; therefore, this act shall take effect and be in force from and after its passage. Approved March 31, 1885. (S. B. 187.) AN ACT TO AMEND SECTION 119, OF CHAPTER 94, OF THE GENERAL STATUTES Be it enacted by the General Assembly of the State of shall make deed taxes. SECTION 1. That section 119, of chapter 94, of the General Statutes of the State of Colorado, entitled "Revenue,” be, and the same is hereby amended to read as follows: "SEC. 119." SEC. 119." At any time after the expiration of When treasurer the term of three years from the date of the sale of any for land sold for lands for taxes, under the provisions of this act, on demand of the purchaser, his heirs, or assigns, or of the county clerk, on behalf of any county, and on presentation of the certificate of purchase, the treasurer then in office shall make out a deed for each lot or parcel of land sold, and remaining unredeemed, including lots or lands bid off for any county, and deliver the same to the purchasers, their heirs, or assigns, or to the county clerk of any county, for lands bid off for said county. The treasurer shall be entitled to one dollar for each deed made and acknowledged by him, and an additional fee of twenty-five cents for the Fee. acknowledgment thereof, to be paid by the purchaser. If any purchaser, his heirs or assigns present to the treasurer such certificate or certificates of the purchase containing more than one lot or parcel of lands, he may have the whole included in one deed. Whenever any certificate given by the treasurer for lands sold for taxes shall be lost, or wrongfully withheld from the owner, and such lands shall not have been redeemed, the board of county commissioners may receive evidence of such loss or wrongful detention, and on satisfactory proof of the fact, may cause a deed, as aforesaid, to be executed to such person as may appear to them the rightful owner of the land described in such certificate. Approved April 7, 1885. |