passage, or under the provisions of this Act, and that said proposals will be received by him until the next regular or special meeting of the Board of County Commissioners of said county thereafter. SEC. 5. On the first day of such regular meeting, or at any Manner of special meeting, of said Board of County Commissioners, they to- redemption. gether with the County Auditor and Treasurer shall attend at the office of the latter, and then and there open all sealed proposals and accept the lowest bids for the surrender of county indebtedness, specified in the preceding section; provided, that no bid for more than par value be accepted by them, nor any bid unless accompanied by the certificate or certificates issued for the indebtedness proposed to be surrendered. redemption. ness, how Vouchers of County how deter SEC. 6. When any bids are accepted the County Auditor and Manner of County Treasurer shall each take a description of the certificates to be redeemed, specifying the amount to be paid for each certificate, the date, number and amount thereof, and make a record thereof in their respective offices, and thereupon the Board of County Commissioners shall by order direct the County Treasurer to purchase the indebtedness designated in the accepted bid or bids and pay for the same out of the "Redemption Fund" aforesaid, and all indebtedness so redeemed shall be canceled by the County Treasurer by writing across the certificate surrendered, in Indebtedred ink, "purchased and redeemed," adding thereto the time and canceled. the amount paid therefor, and sign the same officially. The order of the Board of County Commissioners aforesaid, together with the record made by the County Auditor, as herein required, shall be sufficient vouchers for the County Treasurer in settlement of Treasurer. his accounts. To determine what is the lowest bid as between any two or more obligations offered to be surrendered, under the Lowest bid, provisions of this Act, and at the same time to give preference to mined. obligation of said county longest remaining unpaid, the Board of County Commissioners shall compute the principal and interest due upon any such obligation by its terms, and add to the amount of such principal and interest the further sum of one and one fourth per cent. on the principal of such obligation for each period of three months, after it would have been paid, had funds existed for its payment when presented, up to the day of opening such bids. The obligation upon which the largest discount is offered to be allowed by this method of computation, shall be deemed the lowest bid and shall be accepted as such, and ordered to be paid. The bids and amounts of indebtedness being equal, taking into consideration both principal and interest, each shall be accepted pro rata as nearly as possible. The County Treasurer shall return all unac- Unaccepted cepted bids together with the certificates therein contained to the bids to be owners on demand. The County Treasurer shall keep a separate account under the heading of "Redemption Fund" of all moneys County received into the said fund, and all moneys paid out of said fund Treasurer. and to whom paid. The County Auditor shall also, on the register of audited or registered accounts kept by him, write opposite each Duty of audited account redeemed under the provisions of this Act the Auditor. word "purchased," and state the amount paid therefor. SEC. 7. When any claim against said county, which accrued prior to the passage of this Act, is allowed by the Board of County Commissioners of said county, after the passage of this Act, the returned. Duty of County ed as pur What claims same shall be allowed as purchasable out of the " Redemption to be allow- Fund" of said county, and all indebtedness audited on such claims chasable out shall be payable and purchasable out of said "Redemption Fund" in the same manner provided by this Act for the purchase of other county indebtedness with moneys of said county in said redemption fund. of the "Redemption Fund." When surplus in General SEC. 8. At the first meeting in January of each year of the Board of County Commissioners of said county, they may transFund to be fer any surplus money there may be in the general fund of said to Redemp- County to the fund created by this Act. transferred tion Fund. SEC. 9. This Act shall take effect from and after its passage. Duty imposed on used for certain purposes. CHAP. LXXI.-An Act to amend an Act entitled "An Act to provide Revenue for the Support of the Government of the State of Nevada," approved March 9th, 1865. [Approved March 4, 1871.] The People of the State of Nevada, represented in Senate and Assembly, do enact as follows: SECTION 1. Section one hundred and twenty-six of said Act is hereby amended so as to read as follows: Section One Hundred and Twenty-six. On and after the paspapers and sage of this bill there shall belevied, collected and paid in gold instruments or silver coin of the United States, or in foreign coin at the valuation fixed by the laws of the United States; for and in respect of the several instruments, matters and things mentioned and described in the schedule hereunto annexed, or for in respect of vellum, parchment or paper, upon which such instrument, matters or things, or any of them, shall be written or printed, by any person or persons or party, who shall make, sign or issue the same, or for whose use or benefit the same shall be made, signed or issued, the several duties or sums of money set down in figures against the same respectively, or otherwise specified or set forth in said schedule. Agreement. Bills of SCHEDULE Agreement or appraisement, on each piece of paper on which the same is written, 5 cents. Bills of exchange (inland), or draft for the payment of any sum Exchange. of money not exceeding one hundred dollars, otherwise than at sight or demand, 5 cents; and for every additional hundred dollars, or fractional part thereof in excess of one hundred dollars, 5 cents. Bills of exchange (foreign), or letter of credit, drawn in but payable out of the United States, or out of the State of Nevada, if drawn singly or otherwise than in a set of three or more, according to the custom of merchants and bankers, shall pay the same rates as inland bills of exchange, 5 cents. If drawn in sets of three or more; for every bill of each set, where the sum made payable shall not exceed one hundred dollars, or the equivalent thereof in any foreign currency in which such bills may be expressed, according to the standard of value fixed by the United States, 2 cents; and for every additional hundred dollars or fractional part thereof, in excess of one hundred dollars, 2 cents. Bond for indemnifying any person for the payment of any sum Bonds. of money, where the money ultimately recoverable thereupon is one thousand dollars or less, 50 cents; where the money ultimately recoverable exceed one thousand dollars or fractional part thereof in excess of one thousand dollars, 50 cents. Bond for the due execution or performance of the duties of any office, one ($1.00) dollar. Bond of any description other than such as may be required in legal proceedings, or used in connection with mortgaged deeds, and not otherwise charged in the schedule, 25 cents. Certificates of stock in any incorporated company, 25 cents. Certificates of profits, or any certificates or memorandum showing an interest in the property or accumulations of any incorporated company, if for a sum not less than ten dollars and not exceeding fifty dollars, 10 cents; exceeding fifty dollars and not exceeding one thousand dollars, 25 cents; exceeding one thousand dollars, for every additional one thousand dollars or fractional part thereof, 25 cents. Certificate of deposit of any sum of money in any bank or trust company, or with any banker or person acting as such, if for a sum not exceeding one hundred dollars, 2 cents; for a sum exceeding one hundred dollars, 5 cents. Certificate of any other description than those specified, 5 cents. Contract-Broker's memorandum of sale of goods or merchandise, stocks, bonds, exchange, real estate, or property of any kind or description, issued by brokers or persons acting as such, for each memorandum of sale, 10 cents. Certificates. Contract. Conveyance Deed, instrument or writing, whereby any lands, Conveyance tenements, or other realty sold, shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons by his, her, or their direction, when the consideration or value does not exceed five hundred dollars, 50 cents; when the consideration exceeds five hundred dollars and does not exceed one thousand dollars, one ($1.00) dollar; and for every additional five hundred dollars or fractional part thereof in excess of one thousand dollars, 50 cents. Insurance (life)-Policy of insurance, or other instrument, by Insurance. whatever name the same shall be called, whereby any insurance shall be made upon any life or lives, when the amount insured shall not exceed one thousand dollars, 25 cents; exceeding one thousand dollars and not exceeding five thousand dollars, 50 cents; exceeding five thousand dollars, one ($1.00) dollar. Insurance (marine, inland and fire)-Each policy of insurance, or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description, whether against perils by sea or by fire or other peril of any kind, made by any insurance company or its agents, or by any other company or person, the premium upon which does not exceed ten dollars, 10 cents; exceeding ten dollars and Lease. Mortgage. Powers of Probate of Promissory notes. Penalty for instrument not exceeding fifty dollars, 25 cents; exceeding fifty dollars, 50 cents. Lease, agreement, memorandum or contract for hire, use or rent of any land, tenement, or portion thereof, when the rent or rental value is three hundred dollars per annum or less, 50 cents; when the rent or rental value exceeds the sum of three hundred dollars per annum, for each additional two hundred dollars or fractional part thereof in excess of three hundred dollars, 50 cents. Mortgage of lands, estate or property, real or personal, heritable or movable whatsoever, where the same shall be as security for the payment of any definite and certain sum of money, but at the time or previously due and owing, forborne to be paid, being payable; also any conveyancy of any lands, estate, or property whatsoever in trust to be sold or otherwise converted into money, which shall be intended only as security, and shall be redeemable before the sale or other disposal thereof, either by express stipulation or otherwise; or any personal bond given as security for the payment of any definite or certain sum of money, exceeding one hundred dollars and not exceeding five hundred dollars, 50 cents; and for every additional five hundred dollars or fractional part thereof in excess of five hundred dollars, 50 cents. Powers of attorney for the sale or transfer of any stock, bonds or scrip, or for the collection of any dividends or interest thereon, 25 cents. Power of attorney, or proxy, for voting at any election for officers of any incorporated company or society, except religious, charitable, or literary societies, or public cemeteries, 10 cents. Power of attorney to receive or collect rent, 25 cents. Power of attorney to sell and convey real estate, to rent or lease the same, one ($1.00) dollar. Power of attorney for any other purpose, 50 cents. Probate of will, or letters of administration, where the estate and effects for or in respect of which such probate or letters of administration applied for shall be sworn or declared not to exceed the value of two thousand dollars, one ($1.00) dollar; exceeding two thousand dollars, for every additional thousand dollars or fractional part thereof in excess of two thousand dollars, 50 cents. All promissory notes of one hundred dollars, 5 cents; and for every additional hundred dollars or fractional part thereof in excess of one hundred dollars, 5 cents. SEC. 2. Section one hundred and thirty-two of said Act is hereby amended so as to read as follows: Section One Hundred and Thirty-two-Any person who shall making, etc. make, sign or issue, or who shall cause to be made, signed or iswithont sued, any instrument, document or paper of any kind or descripusing stamp tion whatsoever, required by this Act to be stamped, or who shall accept or pay, or cause to be accepted or paid, any bill of exchange, draft, order or promissory note, for the payment of money, without the same being duly stamped, or having thereupon an adhesive stamp for denoting the duty chargeable thereon, to evade the provisions of this Act, shall be guilty of a misdemeanor, and on conviction thereof shall be punished by a fine of to land not as required. Penalty. not less than fifty nor more than two hundred dollars, or by imprisonment in the county jail for not less than ten nor more than one hundred days, or by both such fine and imprisonment, and such instrument, document or paper, bill, draft, order or note, shall be deemed invalid and of no effect; provided, that the title of land purchased by deed duly stamped, shall not be defeated When title or affected by the want of a proper stamp on anything conveying to be affec said lands from any person, from, through or under whom his ted. grantor holds or claims title; and, provided further, that hereaf- Remedy for ter, in all cases where the party has not affixed to any instrument failure to the stamp required by law thereon, at the time of making or issu- use stamps ing said instrument, and he or they, or any party having an interest therein, shall be subsequently desirous of affixing such stamp to said instrument, or if said instrument be lost, to a copy thereof, he or they shall appear before the County Treasurer of any of the counties of this State, who shall, upon the payment of the price of the proper stamp required by law, and of the payment of the penalty of fifty dollars, and where the whole amount of the tax denoted by the stamp required shall exceed the sum of fifty dollars, on payment also of interest at the rate of ten per centum per annum on said tax from the day on which such stamp ought to have been affixed, affix the proper stamp to such instrument or copy, and note upon the margin thereof the date of his so doing, and the fact that such penalty has been paid; and the same shall thereupon be deemed and held to be as valid, to all intents and purposes, as if stamped when made or issued; and, provided further, that where it shall appear to said Treasurer, upon oath or When otherwise, to his satisfaction that any such instrument has not Treasurer been duly stamped at the time of making or issuing the same, by may remit reason of accident, mistake, inadvertence, or urgent necessity, and without any willful design to defraud the State of Nevada of the stamp, or to evade or delay the payment thereof, then and in such case, if such instrument, or if the original be lost, a copy thereof duly certified by the officer having charge of any record in which such original is required to be recorded, or otherwise duly proven to the satisfaction of the Treasurer, shall, within twelve calendar months after the making or issuing thereof, be brought to the said Treasurer to be stamped, and the stamp tax chargeable thereon shall be paid, it shall be lawful for the said Treasurer to remit the penalty aforesaid, and to cause such instrument to be duly stamped. And when the original instrument, or a certified or duly proved copy thereof, as aforesaid, duly stamped so as to entitle the same to be recorded, shall be presented to the Clerk, Recording Register, Recorder, or other officer having charge of the original lawfully record, it shall be lawful for such officer, upon payment of the fee instruments legally chargeable for the recording thereof, to make a new record stamped thereof, or to note upon the original record the fact that the error execution. or omission in the stamping of said original instrument has been corrected according to law, and the original instrument, or such certified copy or the record thereof may be used in all courts and places in the same manner and with like effect as if the instrument had been originally stamped. But no right acquired in good faith before the stamping of such instrument or copy thereof, and the recording thereof, as herein provided, if such record be re County penalty. officers may record after |