and a veteran of the late rebellion, shall have the right to peddle, hawk, vend and sell his own goods, and to engage in the business of auctioneering, without paying for the license as now provided by law by those who engage in such business, but any such soldier, sailor or marine may engage in such business by procuring a license for the purpose as provided in the next section of the act. See sec. 3892. 3897. Idem. SEC. 2. On presentation to the sheriff of any county in which such soldier, sailor or marine may reside, of a certificate of honorable discharge from the army or naval service of the United States, in the war of the late rebellion, such sheriff shall issue without cost to such soldier, sailor or marine, a license authorizing him to carry on the business of peddler or auctioneer. An Act authorizing and empowering the boards of county commissioners of the several counties of this state to regulate, issue licenses and to revoke the licenses of stationary engineers and others having charge or control of stationary engines, steam boilers, hoists, and other hoisting apparatus and machinery. NOTE-Original act approved March 17, 1905; title amended as above, March 29, 1907, 407. 3898. Stationary engineers-License. 3899. Idem-Duties of commissioners. 3900. Oath as to experience. 3901. License revoked for cause. 3904. Acting without license-Penalty. 3898. Stationary engineers-License. SECTION 1. In addition to the various other powers and duties provided by law for the boards of county commissioners of the several counties of this state said boards shall have the power, and it is hereby made their duty, to regulate the operation of stationary engines, steam apparatus or other hoisting machinery used for the purpose of hoisting or lowering men or material from a shaft or mine subject to and in conformity with the provisions of this act. As amended, Stats. 1907, 407. 3899. Idem-Duties of commissioners. SEC. 2. The several boards of county commissioners are hereby authorized and required to prepare engineer's licenses and oaths and affidavits, as hereinafter provided, which licenses shall be issued, on application therefor, under the provisions of this act, and which, before issuance, must be signed by a majority of the board issuing same. 3900. Oath as to experience. SEC. 3. No license shall be granted or issued to any person to operate any stationary engine, steam boiler, hoist, apparatus or machinery, until the applicant therefor shall have taken and subscribed to an oath that he has had at least one year's experience in the operation of steam boilers and machinery, or whose knowledge and experience is not such as to justify the board before whom such application is made in the belief that he is competent to take charge of all classes of steam boilers and other stationary hoisting machinery. As amended, Stats. 1907, 407. 3901. License revoked for cause. SEC. 4. Whenever complaint is made against an engineer holding a license as herein provided that he, through negligence, want of skill or inattention to duty, has permitted any boiler in his charge to burn, or has jeopardized life or property, the board shall make a thorough investigation of the charge, and, upon satisfactory proof that the same is true, shall revoke the license of such engineer; and whenever a complaint is made that any person holding a license as herein provided has been in a state of intoxication or insobriety while on duty, such charge shall be thoroughly investigated by the board, and, upon satisfactory proof of its truth, the license of such person shall be revoked forthwith, and no license shall thereafter be issued to such person by any board of county commissioners of this state. 3902. License good in any county. SEC. 5. A license issued by any board of county commissioners of this state, as herein provided, shall, so long as the same remain unrevoked, entitle the lawful holder thereof to the privileges thereby conferred in any other county of this state upon his recording the same with the clerk of the board of commissioners of the county in which he desires to exercise those privileges. 3903. License fee. SEC. 6. For the license herein provided, the applicant shall before the issuance of same, pay a fee in the sum of five ($5) dollars, which fee shall be assigned to the general fund of the county in which paid. 3904. Acting without license-Penalty. SEC. 7. Any person operating any stationary engine, steam boiler, hoist or other stationary machinery or apparatus or hoisting machinery used for the purpose of hoisting or lowering men or material from a shaft or mine, where the lives, health or limbs of men may be involved, who has not first procured the license herein provided for, shall be deemed guilty of a misdemeanor, and upon conviction thereof in any court of competent jurisdiction, shall be fined in a sum not less than fifty ($50) dollars nor more than two hundred and fifty ($250) dollars, or by imprisonment in the county jail not less than thirty nor more than one hundred and twenty days, or by both such fine and imprisonment, in the discretion of the court; provided, that nothing in this act contained shall be held to apply to those operating in person their own private apparatus nor to persons operating any stationary engine, steam boiler or other apparatus or machinery for town or city purposes. As amended, Stats. 1907, 408. Previous acts in relation to revenue have had the following citations: Act of 1861, 144-Sec. 1:. Trustees v. Ormsby Co., 1 Nev. 337; State v. Y. J. S. M. Co., 14 Nev. 230, 236. Sec. 2: State ex rel. Nightingill v. Storey Co., 1 Nev. 266. Sees. 4, 20: Possessory rights to mining claims are property and, as such, taxable. Hale and Norcross G. & S. M. Co. v. Storey Co., 1 Nev. 105. Sec. 6: When the law provides an officer shall be elected every two years, but does not provide when the incumbent shall go out or the newly elected come into office, the newly elected may qualify and enter on the duties of his office as soon as he receives his certificate of election. The former incumbent will hold until he does qualify. Cordiell v. Frizell, 1 Nev. 130, 131, 133. Sees. 7, 8: Cited, Cordiell v. Frizell, 1 Nev. 131. Sec. 13: The situs of cattle for the purpose of taxation is not to be controlled by the mere residence of the owner. Barnes v. Woodbury, 17 Nev. 383, 384 (30 P. 1068). After a review of the facts, it was held that the situs of the cattle, for the purpose of taxation, was at the home ranch, where they belonged. (Leonard, J., dissenting.) Idem. Sees. 41, 46: Cited, Feusier v. Virginia City, 3 Nev. 59, 68. Sec. 88: Cited, State v. Logan, 1 Nev. 115. Act of 1862, 131-Sec. 6: Cited, Cordiell v. Frizell, 1 Nev. 131, 133. Sec. 9: Kruttschnitt v. Hauck, 6 Nev. 163. Sec. 40: Cited, Feusier v. Virginia City, 3 Nev. 66. Sec. 85: People v. Logan, 1 Nev. 112, 115. Act of 1864, 37-Sec. 3: Cited, Hale and Norcross G. & S. M. Co., v. Storey Co., 1 Nev. 108. Sec 4: Cited, Cordiell v. Frizell, 1 Nev. 131-133. Act of 1865, 271-Sec. 53: County treasurers are not entitled to deduct, as percentage commission allowed to the county, ten per cent of the poll taxes collected by them, as ex officio tax receivers, from the amount payable into the state treasury for state purposes. State ex rel. Hallock v. Boyd, 19 Nev. 357 (11 P. 36). Cited, State ex rel. Hallock v. Donnelly, 20 Nev. 215 (19 P. 680). Sec. 86: Cited, State ex rel. Hobart v. Ryland, 14 Nev. 49; Grimes v. Goodell, 3 Nev. 80. Sec. 87: The auditor, assessor, and tax collector are preferred creditors, and entitled to their pay for assessing and collecting the taxes before the money collected is distributed among the several funds to which it properly belongs. Grimes v. Goodell, 3 Nev. 79, 80. Cited, State ex rel. Hobart v. Ryland, 14 Nev. 48. Sec. 90: This section upheld, Ex Parte Crandall, 1 Nev. 294, but afterwards reversed in Crandall v. State, 6 Wall. 35. Secs. 91, 93: Cited, Ex Parte Crandall, 1 Nev. 300. Sec. 106: Under this act a quarterly tax for the year 1867 was properly levied, and its operation in respect to such tax could not properly be called retroactive. State v. Manhattan S. M. Co., 4 Nev. 319, 337. State v. Kruttschnitt, 4 Nev. 178, as to constitutionality of this act, approved. Idem. Sec. 126: The schedule of stamp duties contained in the amendment of this section by Stats. 1871, 142, supersedes and abrogates all others and is the only one in force. Thorpe v. Schooling, 7 Nev. 16, 17. Sec. 127: Cited, Sime v. Howard, 4 Nev. 473. See. 129: Cited, State v. Cal. M. Co., 13 Nev. 222. Sec. 139: The clause which exempts from stamp duty those bonds which are "required in a legal proceeding" is not confined to those bonds without which no action could be maintained or prosecuted, but is more general and means all bonds required to give either party to a legal proceeding any advantage or privilege to which he would be legally entitled in the course of that proceeding upon the execution of a proper bond. Bowers v. Beck, 2 Nev. 157, 160. A mere declaration in writing that the person making it holds land conveyed to him in trust by another is not such a conveyance or instrument as requires either a United States or a state revenue stamp. Sime v. Howard, 4 Nev. 473, 481. Act of 1866, 161: Cited, Fitch v. Elko Co., 18 Nev. 273; State v. Washoe Co., 5 Nev. 321; Warren v. Quill, 9 Nev. 265. Act of 1867, 111: The board of county commissioners while sitting to equalize assessments as provided in this act are not controlled by the restrictions imposed upon the board of equalization under the general revenue act, and it eould not, like the board of equalization, refuse to equalize an assessment because a sworn statement had been refused on demand of the treasurer. V. & T. R. R. Co. v. Ormsby Co., 15 Nev. 340-342, 345-348. This act was intended to authorize summary proceedings; but it gives to all persons so assessed, without conditions, a right to have their assessments equalized by the board of county commissioners. Idem. The board of county commissioners, sitting to equalize assessments for taxes made by the tax receiver under this act, is entirely distinct from the board of equalization provided by the general revenue law, though composed of the same persons. Idem. Under this act the right is expressly given to all persons without exception to have their assessments equalized upon making application within the proper time to the board of County commissioners; and if the board refuses to act it may be compelled to do so by mandamus. Idem. Under the provisions of this act a railroad company applied to the county commissioners to have the "subsequent assessment roll" as to its property, equalized; the commissioners thereupon ordered the entire subsequent roll to be stricken out and remitted. It was held that the act was beyond their powers and that the order was void. Stateex rel. Swift v. Ormsby Co., 6 Nev. 95-97. The commissioners had no power to interfere with the subsequent assessment roll, except upon application of some person feeling aggrieved and even then, in granting relief, not to go beyond the application made. Idem. The evident object of this act is to make all assessments made by the treasurer final or, at least, exempt them from any supervision by the county commissioners, except in cases where application might be made by a person aggrieved. Idem. Under this act the board of county commissioners are empowered to modify, equalize or discharge any supplemental assessments therein provided for, upon proper application of the party in interest. State ex rel. Mason v. Ormsby Co., 7 Nev. 392, 393, 395, 396. This act does not limit the power of the board of county commissioners in reference to the modifying, equalizing or discharging of supplemental assessments; but is evidently intended to enlarge it in distinction to the restrictions imposed on the commis sioners sitting as a board of equalization under the general revenue law. Idem. Action may be taken by the board of county commissioners to modify, equalize or discharge such assessments irrespective of the particular character of session of the board; nor is there any limitation imposed by the statutes as to the time of application. Idem. The exercise of the functions of the board of county commissioners in the discharge of a supplemental assessment is not obnoxious to the constitutional division of powers (ante, sec. 258). Idem. The discharge of a supplemental assessment under this act is entirely different to an equalization of the same. Idem. Where application was made to board of county commissioners to equalize a supplemental assessment under this act, which was denied, and afterwards an application was made to discharge the same assessment, it was held that the board had not exhausted its power in reference to the assessment by its action on the application to equalize. Idem. Act of 1867, 159: Cited, White Pine Co. v. Ash, 5 Nev. 281, 288. Act of 1867, 163: Cited, Gibson v. Mason, 5 Nev. 312; State v. Y. J. S. M. Co. 14 Nev. 230. Act of 1869, 184-Sec. 3: This section does not confer a discretion upon the board of equalization to determine whether there is a legal excuse or not, nor authorize equalization when no such statement is furnished. State ex rel. Thompson v. Washoe Co., 7 Nev. 84. The "legal excuse" mentioned in this section is only to be considered in case of a criminal prosecution as provided by act of 1966, 168, sec. 6, and not in proceedings before the board of equalization. Idem. Act of 1871, 87-Sec. 1: This section does not authorize the exemption of $15 per ton 'on all ores so worked in addition to the actual cost of working them, but only where such actual cost exceeds 60 per cent of the gross yield. State v. Eureka Con. M. Co., 8 Nev. 15. In the passage of this act the legislative intent obviously was, first, to tax all the gross yield less the actual cost, and, second, to limit a maximum beyond which not even actual cost should be deducted; in other words, only to exempt the actual cost, provided it did not exceed 60 per cent of the gross yield in cases of ores worked by wet process and 60 per cent, together with $15 per ton in case of ores worked by dry process. Idem. The admission of the original assessment roll, notwithstanding there was no dollar mark attached to the figures purporting to indicate the amount of the tax due or assessed, was held not error. Idem. Matters inserted in the statements of the proceeds of a mine, the insertion of which is not authorized by the statute, go for nothing, and the assessor is not bound to pay any regard to them. Idem. The mine owner working his ores under the Frieberg process is not entitled to an exemption of $15 per ton in addition to the actual cost of working the ore. (State v. Eureka Con. M. Co., 8 Nev. 15, affirmed.) State v. Northern Belle M. & M. Co., 13 Nev. 250. Sec. 2: Cited, State ex rel. Piper v. Gracey, 11 Nev. 234; State v. Cal. M. Co., 13 Nev. 216. The provision of the statute as to the time for completing the assessment roll is merely directory, and any irregularity in that respect is a defense in an action for taxes only to the extent that the taxpayer has been injured thereby. State v. Northern Belle M. Co., 15 Nev. 386. Sec. 6: Cited, State v. Cal. M. Co., 13 Nev. 216. Sec. 7: The written notice required by this section to be given by the assessor is not a prerequisite to liability of the producer for the tax, but only intended to hold a party reducing ores extracted by others to the extent of the value of the ores in his possession when notified. State v. Eureka Con. M. Co., 8 Nev. 16. Sec. 10: There is nothing in the use of the word "manner" in this section to prevent the collection of such taxes quarterlythe word "manner" as there used does not mean "time." State v. Eureka Con. M. Co., 8 Nev. 16. Cited, State v. Cal. M. Co., 13 Nev. 203, 215-217. Act of 1873, 66-Sec. 1: Cited, Eureka Co. v. Lander Co., 21 Nev. 148 (24 P. 871). Where property is claimed for taxation by two different counties, its regular assessment by one of the counties, and the payment of the taxes to that county prior to the commencement of the action for delinquent taxes in the other county, is complete defense to the latter action. State v. C. P. R. R. Co., 21 Nev. 172, 176 (26 P. 225). A board of equalization is of special and limited jurisdiction, having only such powers as are specially conferred upon it. The statute gives it the power to determine all complaints concerning the assessment of property, but after the determination of such complaints its action is final and it has no power to reconsider and change its action. Idem. Act of 1873, 169: Act construed. State Cal. M. Co., 13 Nev. 203. Cited, State v. Cal. M. Co., 15 Nev. 241, 250, 253. V This act held constitutional, it being a general law imposing the same burden upon all persons similarly situated and belonging to the same class. State v. Con, Va. M. Co., 16 Nev. 432, 441, 448, 449. Act of 1875, 105-Sec. 1: If a written statement is not furnished to the assessor as required by this section, the board of equalization has no power to reduce the assessment. State v. C. P. R. R. Co., 17 Nev. 260, 272 (30 P. 887). The statement need not contain an itemized list of the various articles of personal property; it will be sufficient if it contains a list of property of the railroad company, real and personal, pertaining to its road. Idem. The fact of the delivery of the statement to the assessor is not a proceeding of the board of equalization and need not be shown by its records. Idem. Where a school district has been in exist ence since 1871 and has continued during that time to receive public funds for its support and has had three special taxes levied and collected for its benefit without its legal organization ever having been questioned, a taxpayer on whose property such a tax is levied is precluded from attacking the legality of the organization of the dis trict. State v. C. P. R. R. Co., 21 Nev. 75 (25 P. 296). This section construed. State v. C. P. R. R. Co., 21 Nev. 75, 80 (25 P. 296). Act of 1879, 143: Held unconstitutional as being a special law in violation of sees. 278 and 279, ante. State v. Cal. M. Co., 15 Nev. 234, 248, 256. Sections 2 and 4 of this act held unconstitutional for the same reason. State v. Con. Virginia M. Co., 16 Nev. 432, 448, 449. Act of 1897, 17: The legislature may, by the enactment of a proper law, add to the qualifications of electors, prescribed by Const. see. 250, ante, the requirement of the pay ment of an annual poll tax. State ex rel. Wilson v. Stone, 24 Nev. 308-310 (53 P. 497). The above act, however, is unconstitutional, as its title does not comply with Const. sec. 275, ante. Idem. Act of 1897, 35-Sec. 1: Cited, State ex rel. Cutting v. Westerfield, 24 Nev. 36 (49 P. 554). REWARDS To authorize and require the payment of rewards in certain cases, section 3905. To authorize county commissioners to offer and pay rewards in certain cases, sections 3906, 3907. Governor shall offer reward for violation of election laws, see section 1831; for escapes or murderers, section 2831. Bank examiner may offer for larceny from bank, section 646. An Act to authorize and require the payment of rewards in certain cases. Approved February 26, 1877, 92 3905. Governor to offer standing rewards for highway robbery-Peace officers not eligible for, when. SECTION 1. The governor shall offer a standing reward of two hundred and fifty dollars for the arrest of each person engaged in the robbery of, or in the attempt to rob, any person or persons upon, or having in charge in whole or in part, any stage-coach, wagon, railroad train, or other conveyance, engaged at the time in conveying passengers, or any private conveyance within this state, and for the arrest of each person engaged in the robbery of, or in the attempt to rob, any person or persons upon any highway in the State of Nevada, the reward to be paid to the person or persons making the arrest, immediately upon the conviction of the person or persons so arrested; provided, no reward shall be paid except after such conviction; and provided further, that the provisions of this act shall not apply to any sheriff, constable, marshal, or police officer, who shall make such arrest in the performance of the duties of his office in the county where such officer resides, or in which his official duties are required to be performed. As amended, Stats. 1885, 35. This act has no application to offenses committed against the United States and tried in its courts, but applies to persons who violate the state law, and who are arrested on process issued out of state courts, to the person Idem. and who are therein convicted. Sias v. Hal- An Act to authorize the county commissioners of the several counties in this state to offer and pay rewards in certain cases. Approved March 3, 1869, 114 3906. Commissioners may offer rewards in case of murder-How made and revoked. SECTION 1. Hereafter, when it shall come to the personal knowledge of the county commissioners, or a majority thereof, of any of the counties in this state, that the crime of murder has been committed in said county, or whenever one or more of the residents of the county shall state in writing and under oath that such crime has been committed in the county, and |