3607. Oath of fence viewers.

SEC. 4. The fence viewers, before proceeding to act, must take an oath, which may be administered by one to the other, to discharge their duties fairly and impartially.

3608. Partition fences defined-Improved lands defined.

SEC. 5. Partition fences, within the meaning of this act, are fences erected on the line between lands owned or occupied by different persons; and improved lands, within the meaning of this act, are lands cultivated in grain or vegetables, or set in grass, clover, or alfafa, from which hay is cut, and town lots.

RESIDENCE

Defining what shall constitute legal residence, section 3609.

Prescribing what shall constitute actual residence, sections 3610-3616.

An Act defining what shall constitute legal residence in the State of Nevada.

Approved March 22, 1911, 318

3609. Legal residence defined-Proviso.

SECTION 1. The legal residence of a person with reference to his or her right of suffrage, eligibility to office, right of naturalization, right to maintain or defend any suit at law or in equity, or any other right dependent on residence, is that place where he or she shall have been actually, physically and corporeally present within the state or county, as the case may be, during all of the period for which residence is claimed by him or her; provided, however, should any person absent himself from the jurisdiction of his residence with the intention in good faith to return without delay and continue his residence, the time of such absence shall not be considered in determining the fact of such residence.

Residence of elector defined in the constitution, art. 2, sec. 1, sec. 250, ante.
See secs. 3610-3616.

An Act prescribing what shall constitute actual residence within the meaning of article two of the constitution of the State of Nevada.

3610. Residence-Permanent habitation-Intent.

SECTION 1. The legal residence of a person, with reference to his right of suffrage and eligibility to office, is that place where his habitation is fixed and permanent, and to which, whenever he is absent, he has the intention of returning.

See sec. 3609.

3611. Residence, when not deemed gained or lost.

SEC. 2. No person shall be deemed to have gained or lost such a residence

by reason of his presence or absence while employed in the military, naval or civil service of the United States, or of the State of Nevada; nor while engaged in the navigation of the waters of the United States, or of the high seas; nor while a student at any seminary, or other institution of learning; nor while kept at any almshouse, or other asylum, at public expense; nor while confined in any public prison or jail.

See sec. 251.

3612. Removal from one county or precinct to another-Effect.

SEC. 3. A person removing from one county, within this state, to another, or from one precinct to another of the same county, within thirty days prior to any election, shall not be deemed to have lost his residence in the county or precinct removed from; provided, he was an elector in such county or precinct on the thirtieth day prior to such election.

3613. Removal from state with intent to remain-Residence lost.

SEC. 4. If a person remove to another state, territory or foreign country, with the intention of establishing his domicile there, and making it his home, he shall lose his residence in this state.

3614. Presumption of abandonment.

SEC. 5. If a person having a fixed and permanent home in this state, break up such home and remove to another state, territory or foreign country, the intent to abandon his residence in this state shall be presumed, and the burden shall be upon him to prove the contrary; and the same rule shall obtain when a person, in like circumstances, and in like manner, shall remove from one county or precinct to another within the state.

3615. Residence of family, how affects place of residence.

SEC. 6. If a man have a family residing in one place and he does business in another, the former must be considered his place of residence, unless his family be located there for temporary purposes only; but if his family reside without the state, and he be permanently located within the same, with no intention of removing therefrom, he shall be deemed a resident.

3616. Residence, how lost-Intent.

SEC. 7. If a person remove to another state, territory or foreign country, with the intention of remaining there for an indefinite time, and as a place of present residence, he shall lose his residence in this state, notwithstanding that he may entertain the intention of returning at some uncertain future period; and an occasional return, either for business purposes or pleasure, to the place of his former abode, in this state, shall not be sufficient to preserve his residence therein.

Residence of pauper defined, sec. 2927.

66

REVENUE

To fix the state tax levy, section 3617.

To provide revenue for the support of the government, sections 3618-3766.
Act supplementary to above, section 3767.

Act supplemental to above, sections 3768–3774.
Act supplemental to above, sections 3775, 3776.
Act supplemental to above, sections 3777-3785.
Act supplementary to above, sections 3786, 3790.

Act supplemental to above, sections 3791-3792.

Defining certain duties of county assessors and other officers, section 3793-3796.

To provide for more uniform valuation and assessment of property, sections 3797-3813. To provide revenue for the support of the government, sections 3814-3817.

In relation to levying and assessing taxes, section 3818.

Regulating assessment and taxation of banks and shares of stock therein, sections 3819-3825.

COUNTY REVENUE

Relating to county government and reduction of rate of taxation, sections 3826-3836.
To fix the rate of county taxation, section 3837.

Requiring a minimum valuation to be placed upon lands, sections 3838-3840.
Providing for disposition of poll-tax collections, section 3841.

To exempt from taxation Young Men's Christian Association buildings, section 3842.

To provide revenue for the support of the government, sections 3843-3844. Defining and classifying transient stock and providing for assessment, collection, and distribution of taxes on same, sections 3845-3861.

In relation to delinquent taxes, sections 3862-3863.

Allowing payment of taxes in equal semiannual installments, sections 3864-3866.

LICENSES

Empowering certain officers to revoke and discontinue business licenses, sections 3867

3871.

Licensing sale of cigarettes and cigarette paper, sections 3872-3876.

Fixing and regulating licenses on automobiles, sections 3877-3878.

Forbidding collection of licenses from drummers and traveling salesmen, sections 3879,

3880.

To restrict and license glove contests, sections 3881-3889.

To provide for licensing itinerant and unsettled merchants, sections 3890-3895.

To provide for the issuance of license as peddler or auctioneer to honorably discharged soldiers, sailors and marines, sections 3896, 3897.

Authorizing and empowering county commissioners to regulate, issue licenses to and revoke licenses of stationary engineers, sections 3898-3904.

CONSTITUTIONAL PROVISIONS

Special legislation concerning, forbidden, section 278.

Annual tax, sufficient to pay expenses of the state, to be levied, section 349.

Annual tax to pay debts if necessary, section 350.

To be equal and uniform, section 352.

Property liable to, sections 339, 352.

Property which may be exempted from, sections 339, 352.

Special tax for support of common schools and state university levied, section 358.
Restriction on, section 408.

An Act to provide revenue for the support of the government of the State of Nevada, and to repeal certain acts relating thereto.

Approved March 23, 1891, 135

[Section 1 fixing state tax levy is superseded by sec. 3617.]

An Act to fix the state tax levy, and to distribute the same in the proper funds.

Approved March 18, 1911, 106

3617. Ad valorem state tax of 60 cents-How apportioned.

SECTION 1. For the fiscal year commencing January first, nineteen hundred and eleven, and annually thereafter, an ad valorem tax of sixty cents on each one hundred dollars of taxable property is hereby levied and directed to be collected for state purposes, upon all taxable property in