office, and shall not perform the duties of any two offices under this act, except as provided in this act or by law; and any officer who shall, at the same time, perform the duties of any two officers, in any manner connected with the public revenue, except as in the manner provided in this act or expressly authorized by law, or any collecting or disbursing officer or auditor who shall refuse or neglect the performance of the duties required by this act, shall be guilty of a felony, and on conviction thereof shall be punished by imprisonment in the state prison for a term of not more than one year, and by a fine of not less than two hundred nor more than one thousand dollars, and shall forthwith be removed from office. 3752. Books open to inspection. SEC. 140. The books, papers, and accounts of each officer, in regard to the assessment or collection of taxes, or to the receiving, auditing, or disbursing moneys of the state, or of any county, shall at all times during office hours, when not necessarily in use by the officers, be open to any person whomsoever to inspect or copy, without any fee or charge. Cited, State ex rel. Drake v. Hobart, 12 Nev. 412, 413; State ex rel. N. T. G. & T. Co. v. Grimes, 29 Nev. 59. 3753. Duties of several county officers-Penalty for neglect-Temporary officer to give bond. .SEC. 141. Whenever any assessor, treasurer and ex officio tax receiver, sheriff and ex officio license collector, auditor, or other officer, upon whom duties devolve under this act, or under any other revenue act of this state, shall wilfully neglect to perform any such duties, or shall perform any in a careless or incompetent manner, he shall be deemed guilty of a misdemeanor. and shall be removed from office in the manner prescribed by law; and when an issue of facts shall be joined, under any presentment made or proceeding commenced to remove such officer from his office, the board of county commissioners (and in case such officer be a commissioner, the district judge) shall have power to suspend such officer from his powers and duties under this act, or under any other revenue act, and to appoint a competent person in his place, until the proper tribunal shall have either removed or acquitted such suspended officer; and any act concerning the revenue or the assessment or collection of taxes and licenses, or sale of property for the nonpayment of taxes, performed by any such temporary officer, shall be as valid, and of the same force and effect as if performed by the suspended officer; provided, however, that such appointee shall first qualify and give such bond, with sureties, for the faithful performance of the duties of such office, as may be required of persons elected thereto. SEC. 142. Each assessor, treasurer, ex officio tax receiver, sheriff, ex officio license collector and district or prosecuting attorney, shall, on the Saturday next preceding the first Monday in January in each year, attend at the office of the county auditor, for the purpose of making a settlement with him, on account of all transactions connected with the revenue for the year ending on that day; and each and every such officer, on going out of office, shall deliver to his successor in office, all the public money, books, accounts, papers and documents appertaining to his office and in his possession, taking a receipt therefor. 3755. Affidavit of mortgage-Taxes to be filed-Penalty for false swearing-Duties of district attorney. SEC. 143. Before satisfaction be entered upon any mortgage or lien, or any release of any mortgage or lien (other than mortgage given to secure the purchase money of the property mortgaged) be recorded, or filed for record, in the several county recorders' offices of this state, the county recorder shall be satisfied, by affidavit made and filed [by] the mortgagee, or person holding such mortgage or lien, or his or their agent or attorney, that all the taxes, for state and county purposes, payable on the money or debts secured by the mortgage or lien, have been paid. Such affidavit must be in writing, and may be taken before the county recorder or any officer authorized to administer oaths. For filing such affidavit, the recorder shall be allowed twenty-five cents, and the officer administering the oath shall be allowed twenty-five cents; and if any person shall knowingly swear falsely in making such affidavit, he shall be deemed guilty of perjury, and punished accordingly; and if any county recorder shall enter, or permit to be entered, satisfaction of any mortgage or lien, without making an entry of, or filing such affidavit, he shall be liable, on his official bond, to pay to the state the sum of five hundred dollars, which may be recovered by an action, which it shall be the duty of the district or prosecuting attorney to prosecute; and the district or prosecuting attorney shall have for such prosecution twentyfive per centum of the amount recovered, to be collected from the defendant. Mortgages, how assessed, secs. 3786-3790. Cited, Drexler v. Tyrrell, 15 Nev. 135, 140. 3756. Affidavit on foreclosure of mortgage or lien. SEC. 144. Whenever any action shall be brought for the purpose of foreclosure of any mortgage or lien, a similar affidavit to that mentioned in the preceding section shall be attached to the complaint in such action; and in case the same shall not have been attached at the commencement of the action, the court in which the suit is pending, on motion of any defendant therein, shall make an order staying all proceedings in such action until such an affidavit shall have been filed, or proof made of the payment of such taxes; and it shall be the duty of the court, before entering a decree or judgment. in any such case, to require such affidavit or proof. Cited, Drexler v. Tyrrell, 15 Nev. 140. 3757. Toll roads to report, how-Proceedings against toll road. SEC. 145. All owners of toll roads or bridges in this state shall within ten days after the first Mondays in January, April, July and October, in person or by their agent or agents, make and file with the treasurer of his or their county in which such toll road or bridge, or the toll house thereon is situate, an affidavit showing the gross amount of toll upon such road or bridge for the three months next preceding the first Mondays of the month in which such settlement is made, and at the same time pay to such treasurer two per cent of such proceeds. And if any owner or owners of any toll road or bridge, shall, for the period of one month after the end of any quarter, as herein prescribed, fail to make such affidavit and payment, the franchise upon such road or bridge shall be forfeited, and the county commissioners shall thereupon direct the district attorney of the county to commence proceedings at once, by information, in the nature of quo warranto, to forfeit the franchise of the owner, or owners of such road or bridge thus in arrears, and to bring civil suit to collect of such owner or owners, the amount of such arrearage; and upon a recovery in such suit for collection, the court in which such suit is brought and tried, in addition to the costs of other officers, shall allow the district attorney a fee for such prosecution, not to exceed (in the discretion of the court) fifty dollars, which shall be taxed against the defendant or defendants in such suit, and recovered, as other costs in the action. 3758. Damages to go to school fund. SEC. 146. It shall be the duty of the several county treasurers to pay to. the treasurer of this state, to the credit of the general school fund of the state, all amounts collected by them under the provisions of the preceding section, in the same manner and under the same regulations as other moneys due the state from counties are paid. 3759. Toll roads to be kept in repair-Duties of district attorney. SEC. 147. It shall be the duty of the county commissioners of the several counties of this state to compel the owners of all toll roads and bridges in their respective counties to keep the same in good repair; and upon complaint of any person traveling such roads or crossing such bridges, it shall be the duty of the commissioners to ascertain the truth of such complaint, and if true, to notify the owner or owners of such road or bridge, or their agent or agents in charge thereof, and if such road or bridge is not repaired within a reasonable time, to be prescribed by such commissioners, then they shall direct the district attorney of their county to commence proceedings to forfeit such franchise. 3760. Fines to go to school fund. SEC. 148. The full amount of all fines imposed and collected under, and for a violation of any penal law of this state, shall be paid into the state treasury to the credit of the state school fund, and costs shall in no case be deducted from the fine fixed by law, or imposed by the court. 3761. Insurance licenses to go to state. SEC. 149. All amounts collected for fees and licenses under special "Acts to regulate insurance business in the state," and the state's apportionment of the amounts collected under a special "Act to restrict gaming," shall be paid into the state treasury to the credit of the general fund. 3762. County commissioners authorized to levy ad valorem tax. SEC. 150. The board of county commissioners in each county of this state are hereby authorized and empowered to levy annually, on or before the first Monday in March, an ad valorem tax for county purposes not exceeding the sum of two dollars on each one hundred dollars value of taxable property in the county and such special taxes as may be authorized and required by law; provided, the total tax levy in any one year for all purposes shall not exceed five dollars on each one hundred dollars value of taxable property in any county or part thereof; provided, no levy in excess of one dollar and fifty cents on each one hundred dollars value of taxable property therein shall be so levied in any county of this state for county purposes unless the county is indebted for liabilities contracted prior to January 1st next preceding the making thereof and not bonded or funded, when a levy- for county purposes, within the limit first above prescribed, such as in the judgment of the county commissioners will enable the county to discharge such indebtedness and meet the expenses of the current year, may be levied. As amended, Stats. 1895, 22; 1899, 33. See State v. Manhattan S. M. Co., 4 Nev. 318; People v. Com. of Washoe Co., 1 Nev. 460; Schweiss v. District Court, 23 Nev. 232 (34 L. R. A. 602, 45 P. 289). See secs. 3618, 3818. 3763. Amount and purpose to be stated. SEC. 151. In making the annual levy the board shall designate the number of cents levied for each particular purpose, and shall add thereto the amount levied by law for state purposes. They shall cause said state and county levies to be entered on the records of their proceedings, and shall direct their clerks to deliver a certified copy thereof to the auditor, assessor and treasurer, each of whom shall file said copy in his office. Cited, State ex rel. Holley v. Boerlin, 30 Nev. 480 (98 P. 402). 3764. Redemption fund. SEC. 152. The board shall apportion the revenue coming into the county treasury, under the provisions of the two preceding sections of this act, into such funds as are now or may hereafter be provided by law; provided, that there shall be set aside such portion of all the moneys of the county, to create a redemption fund for the payment of outstanding indebtedness, as is provided by any law now in force, or which may hereafter be passed. For apportionment of county revenues, see secs. 1555–1557. 3765. No compensation other than salary. SEC. 153. For services rendered under the provisions of this act, county assessors, auditors and treasurers, except as specified in [this] the act, shall receive no compensation to themselves other than the salaries fixed by law. 3766. Repealing clause. SEC. 154. An act entitled "An act to provide revenue for the support of the government of the State of Nevada," approved March 9, 1865 [p. 271], and all acts amendatory thereof and supplementary thereto, passed and approved prior to the year 1891; An act entitled "An act granting further powers to district or prosecuting attorneys of the several counties, and attorneys of incorporated cities and towns, within this state, in suits for delinquent taxes, for the fiscal year one thousand eight hundred and sixty-four," approved February 18, 1865 [p. 163]; An act entitled "An act concerning the collection of taxes on personal property," approved February 17, 1866 [p. 69]; An act entitled "An act to provide for sales of property for delinquent taxes," approved March 1, 1866 [p. 161]; An act entitled "An act to legalize the publication of summons, in suits for the collection of delinquent taxes in the several counties of this state," approved March 12, 1867 [p. 111]; An act entitled "An act to enforce the payment of two per cent of the gross proceeds of all toll roads and bridges, as provided by law, to the general school fund of this state," approved March 13, 1867 [p. 120]; An act entitled "An act providing for the taxation of the net proceeds of mines," approved February 28, 1871 [p. 87], and all acts amendatory thereof and supplementary thereto; An act entitled "An act to require assessors to pay over to the county treasurer monthly all poll taxes collected," approved February 14, 1873 [p. 54]; An act entitled "An act to limit the compensation of county auditors for extending taxes on the assessment roll," approved February 20, 1873 [p. 63]; An act entitled "An act to regulate the collection of taxes in disputed territory between counties," approved February 21, 1873 [p. 66]; An act entitled "An act to define the time for levying and assessing taxes for state and county purposes," approved February 25, 1873 [p. 96], and all acts amendatory thereof and supplementary thereto; An act entitled "An act prescribing an additional penalty for nonpayment of taxes in certain cases after suit," approved March 7, 1873 [p. 169]; An act entitled "An act providing for the location and taxation of borax and soda mines and claims," approved March 7, 1873 [p. 187]; An act entitled "An act more fully defining the manner of collecting the taxes on movable personal property by the assessor," approved February 18, 1875 [p. 70]; An act entitled "An act in relation to special taxes," approved March 4, 1879 [p. 63]; An act entitled "An act to provide for the taxation of mines that produce a ton or less of ore or mineral-bearing material per day, and to encourage the prospecting of undeveloped mines," approved March 1, 1883 [p. 81]; An act entitled "An act to provide for the publication of the names of taxpayers, and the total valuations upon which said taxpayers pay taxes, appearing in the assessment rolls in the respective counties of the State of Nevada, approved March 5, 1885 [p. 62]; An act entitled "An act fixing the rate of poll tax in the State of Nevada, and to repeal all other acts relating thereto," approved February 23, 1887 [p. 78]; and all other acts and parts of acts passed and approved prior to the year 1891, so far as they conflict with the provisions of this act, are hereby repealed. An Act supplementary to an act entitled "An act to provide revenue for the support of the government of the State of Nevada, and to repeal certain other acts relating thereto," approved March 23, 1891. Approved March 6. 1893, 106 3767. Commissioners may order treasurer to sell property-Notices, how posted. SECTION 1. Whenever the time allowed by law for redemption of any property sold to any county treasurer for delinquent taxes, under the provisions of section 55 [ante, sec. 3667] of the act to which this act is supplementary, shall have expired, and the treasurer shall have come in possession of a deed to any property of an assessed value of less than five hundred dollars the board of county commissioners of such county may, by an order entered upon the record of the proceedings of said board, direct the treasurer or his successor in office to sell such property, and the proceeds of such sale shall be applied as now provided by law; provided, that notice of such sale shall be posted in at least three public places in the county, including one at the courthouse and one on the property, for a period of not less than twenty days prior to the day of sale, and no newspaper publication shall be required in any case where the assessed valuation of the property to be sold is less than five hundred dollars. As amended, Stats, 1899, 79. Cited, Lyon Co. v. Ross, 24 Nev. 110 (50 P. 1). An Act supplemental to an act entitled "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, and to all acts amendatory thereof, and to provide for a license upon the business of owning, raising, grazing, herding or pasturing sheep in the several counties of the State of Nevada, and to declare a violation thereof a misdemeanor, and to provide a punishment therefor. Approved March 12, 1895, 53 3768. License for running sheep--Grades. 3769. License must be first procured-Pen alty for violation. 3770. Collector of licenses to examine-Statement under oath-Action instituted -Evidence-Costs of action. 3771. County auditors to prepare licenses. 3773. Sheriff receives 20 per cent. 3768. License for running sheep-Grades. SECTION 1. Every person now engaged in, or [who] may hereafter engage in the business of owning, raising, grazing, herding or pasturing sheep, as either owner, lessee, or manager of said sheep, in any county in the State of Nevada, must annually procure a license therefor from the sheriff as collector of licenses of each of such counties and make payment therefor as follows in advance for each band, flock or bunch of sheep: First-Such person owning or having in his possession or under his control as lessee or manager five thousand sheep or more shall be deemed of the first class and must pay the sum of two hundred and fifty dollars per |