How wills may be proved and letters granted. CHAP. XCIX.-An Act to amend "An Act to regulate the settlement of the estates of deceased persons," approved November twentyninth, eighteen hundred and sixty-one. [Approved March 5, 1877.] The People of the State of Nevada, represented in Senate and SECTION 1. Section one of said Act is hereby amended so as to read as follows: Section One. Wills may be proved, and letters testamentary, or of administration, may be granted: First-In the county of which the deceased was a resident at or immediately previous to his death, in whatever place his death may have happened. Second-In the county in which he may have died, leaving estate therein, and not being a resident of the State. Third-In the county in which any part of his estate may be, he having died out of the State, and not being a resident thereof at the time of his death. Fourth-In the county in which any part of his estate may be, he having died in any other county of the State. Fifth-In the county in which any part of his estate may be, he not being a resident of the State, and not leaving estate in the county in which he died. Sixth-In all other cases, in the county where application shall first be made. Allow copying reports, CHAP. C.-An Act to amend an Act entitled “An Act requiring State officers to prepare and transmit to the Legislature duplicates of all reports intended for publication," approved February seventeenth, eighteen hundred and seventy-one. [Approved March 5, 1877.] The People of the State of Nevada, represented in Senate and SECTION 1. Section two of the above entitled Act is hereby amended so as to read as follows: Section Two. Each State officer shall be allowed eight cents ance to be per folio of one hundred words as a compensation for preparing a duplicate of his report as provided for in this Act; and all moneys due for said work shall be drawn in equal proportions from the contingent funds of the Senate and Assembly by resolutions upon the certificate of the officer having the duplicate report prepared. and how paid. Act to take effect SEC. 2. This Act shall take effect and be in force from and after its passage. CHAP. CI.—An Act to extend the provisions of an Act entitled "An Act to incorporate the Grand Lodge of Free and Accepted Masons, the Grand Lodge of the Independent Order of Odd Fellows, and their subordinate Lodges in this State," approved March third, eighteen hundred and sixty-five. [Approved March 5, 1877.] The People of the State of Nevada, represented in Senate and ration societies. SECTION 1. The provisions of the above entitled Act are Incorpohereby extended to the Grand Chapter of Royal Arch Masons, extended the Grand Encampment of the Independent Order of Odd Fel- to certain lows, in the State of Nevada, and their subordinates, the Irish American Benevolent Society, and to the grand and subordinate bodies of all other benevolent societies in this State, by whatever name they may be called and known; and all the rights, powers, and privileges heretofore conferred and enjoyed under and by virtue of said Act, by the bodies therein named, shall be held and enjoyed by all the bodies named in this Act. CHAP. CII.-An Act to amend an Act entitled "An Act to provide [Approved March 5, 1877.] The People of the State of Nevada, represented in Senate and SECTION 1. Section twelve is hereby amended so as to read as follows: to make Section Twelve. It shall be the duty of the Assessor to Assessor prepare a tax list, or assessment roll, indexed, or alphabetically tax list. arranged, in the book or books furnished by the Board of County Commissioners for that purpose, in which book or books shall be listed all the real estate, improvements on real estate, including improvements on public lands, and other personal property within the limits of the county, and in said book or books he shall set down in separate columns: names. First-The names of the taxable inhabitants, firms, incor- List of porated companies or associations, in alphabetical order, if known; if unknown, the property shall be assessed to unknown owners. And if any person shall refuse to make a statement of his property, under oath, as required by this Act, that fact shall be noted under his name. Real estate. Improvements. Personal property. Second-All real estate, including the ownership or claim to, or possession of, or right of possession to any land and improvements taxable to each inhabitant, firm, incorporated company, or association, described by metes and bounds, or by common designation or name; if situated within the limits of any city or incorporated town, described by lots or fractions of lots; if without said limits, giving the number of acres, as near as can be conveniently ascertained, and the location and township where situated; all improvements on public lands, describing, as nearly as possible, the location of said improvements; provided, that when two or more parties claim, by description, the same land, it shall be assessed to each party making such claim, or giving such description, according to the estimated value of the claims of each. Third-The cash value of real estate, including the possessory claim to lands and the improvements thereon. Fourth-The cash value of all improvements on real estate, including possessory claims, where the same is assessed to a person other than the owner of said real estate. Fifth-The cash value of all personal property, except improvements on real estate or public lands taxable to each. Sixth-The total value of all property taxable to each. And no further description of personal property than that required by the foregoing provisions of this section shall be needed, or be requisite to render the assessment binding and effective. The form of the assessment roll shall be substantially as follows: Value of real estate or possessory claim and improvements...... Value of improvements on real estate or possessory claim assessed to persons other than the owners of said real estate or possessory claim Value of personal property..... Total value..... State proportion........................ County proportion........ Special tax (naming it)....................... Poll tax.......... Total tax.............. To whom paid......... Dollars. C'ts. SEC. 2. Section fifty of said Act is hereby amended so as to read as follows: may seize poll taxes. Section Fifty. To enforce the collection of poll taxes, as Assessor provided in this Act, the Assessor may seize so much of any property and every species of personal property whatsoever, claimed by to pay any person liable to and refusing or neglecting to pay his poll tax, or property in the possession of or due from any other person, and belonging to such person so refusing or neglecting to pay such poll tax, as will be sufficient to pay the same and costs of seizure, which costs shall not exceed three dollars, and shall sell the same at any time or place, giving verbal notice of one hour previous to such sale; and any person indebted to another, liable to pay a poll tax, but who has neglected or refused to pay the same, shall be liable to pay said tax for such other person after service upon him by the Assessor of a notice, in writing, stating the name or names of the person or persons Employers liable for poll taxes of their men. so liable and owing a poll tax, and such debtor may, upon paying the same, deduct the amount thereof; and any person or persons, company or corporation, doing business within this State, and having by direct contract, or indirectly through other contractors, in their employ one or more persons liable to and owing a poll tax in this State, shall be liable for any and all poll taxes that may be due from such employés, and may deduct the amount from any sums due, or that afterwards may become due to such employés, whether such wages are payable directly to such employés or to other persons who furnish such employés under contract, with such person or persons, company or corporation; and the Assessors of the respective counties are authorized, and it is hereby made their duty, to seize so much of any and every kind of personal property whatsoever claimed by such person or persons, company or corporation, refusing or neglecting to pay the poll tax of all persons in their employ in this State, as will be sufficient to pay the same and costs of seizure, and shall sell the property thus seized at any time and place, by giving notice to the claimant of at least one day of the time and place of sale; provided, that the Assessor shall to require first require of the person or persons, or his or their agents, Assessor list names. Assessment made at different times. or, if a company or corporation, the President, Secretary, Superintendent, agent, manager, or whomsoever may be in charge of any works within this State, belonging to or under the control of such company or corporation, a statement, under oath, of the number of persons employed by them; and should any person thus required refuse or neglect to make such statement, as herein provided, it shall be the duty of the Assessor to make an estimate of the number of persons in the employ of such person or persons, company or corporation, as he may deem just and reasonable, and the assessment thus made shall be as valid as though made and verified to as herein specified; and, provided further, the County Commissioners may, in their discretion, require the Assessor to demand the statement and make the assessment, as provided in this section of this Act, at different times, and at any time between the first Monday in March and the first Monday of December in each year; and if any person or persons, company or corporation, should have any persons in their employ not previously assessed, they shall make and furnish to the Assessor a statement of the number of such unassessed persons in their employ, and shall thereupon be required to pay their poll tax, as provided for in this section Proviso. of this Act; and, provided further, that it shall be lawful for the Assessor, if any person, or any company or corporation, through its proper officer, desire it, or if he fail to collect at the time of making the assessment of real and personal property, to enter upon the statement required by section six of this Act, in cases where real estate is assessed, the number and amount of poll taxes due from such person, company, or corporation, deliver receipts therefor, and mark upon the stub, "Statement of (name)." Such poll taxes shall be entered in a separate column upon the assessment roll, and collected with the other taxes assessed; and should such taxes become delinquent they shall be subject to the ten per centum penalty provided in section twenty-four of this Act, and shall be collected |