with the real and personal property taxes. The Assessor and his sureties shall be liable for all taxes not collected by him nor entered upon the statements and assessment roll. Upon all poll taxes collected by the ex officio tax receiver the Assessor shall be allowed by the Board of County Commissioners ten per cent. commission, but no commission shall be allowed him after the taxes shall have become delinquent.

SEC. 3. Section fifty-six of said Act is hereby amended so as to read as follows:

to trans

statement

taxes.

Section Fifty-six. On the first Monday in December it shall Auditor be the duty of the County Auditor, and he is hereby required, mit to to forthwith transmit to the Controller of State a certified Controller statement of the number of poll taxes received by him from of poll the County Treasurer, the number of such receipts issued by him to the Assessor, the number of such receipts returned to him by the Assessor, the amount of money paid over by the Assessor to the County Treasurer on poll tax collections, the amount collected by the tax receiver, and the amount delinquent, and the number of such receipts then transmitted to the Controller of State.

SEC. 4. All other Acts and parts of Acts, so far as they con. Acts flict with this Act, are hereby repealed.

repealed.

CHAP. CIII.-An Act to prohibit the winning of money from persons who have no right to gamble it away.

[Approved March 5, 1877.]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

forbidden

SECTION 1. No person who has a wife, minor child, or minor Certain children dependent in whole or in part upon his earnings for perside support, and to whom (with himself) all such earnings are to gamble. necessary for their proper and comfortable maintenance, shall be deemed to have the right to squander any portion thereof in gambling. No person who is justly and legally indebted to another for board, clothing, goods, wares, merchandise, labor, medical attendance, or otherwise, and who is not lawfully seized of sufficient real or personal property liable to levy and sale under execution to satisfy such indebtedness, shall be deemed to have the right to squander his earnings or money in gambling so long as such lawful and just debt remains unpaid. SEC. 2. If any person having such dependent family or unpaid creditor as mentioned in section one of this Act, be in the habit or practice of squandering his money in gambling, it notice. shall be the right of such family, or of such unpaid lawful creditor, or of any friend or friends of the same, to give, or cause to be given, written notice thereof to the proprietor, keeper, dealer in, or other person in charge of, or usually in attendance and employed at any place or places where gambling is carried on

Family or

creditor to give

Misde

meanor

for gambler to take

or practiced, stating in such notice all the necessary facts pertaining to his case, and requesting that no person connected with or frequenting the place be allowed to win or take his money.

SEC. 3. Every person who shall win or take from, or who shall assist or be interested, either as dealer, player, proprietor, principal, agent, or otherwise, in winning or taking from such money head of a dependent family, or such poor debtor as is described from such in section one of this Act, any money, promissory note, due

person.

bill, or other evidence of indebtedness, or other valuable thing, at any gambling game, betting game, or game of chance or skill, shall be deemed guilty of a misdemeanor, and on convicPenalty. tion thereof be punished by a fine of not less than two hundred

and fifty dollars nor more than five hundred dollars, or by imprisonment in the county jail for a term not less than three months nor more than six months, or by both such fine and Proviso. imprisonment, in the discretion of the Court; provided, that no conviction shall be had for a violation of the provisions of this Act unless it be shown upon the trial that the defendant, or some one connected with the game or gambling place where such winning was made, as proprietor, dealer, player, keeper, or some other person usually in attendance and employed or interested therein, had, previous to such winning, been notified or informed, in writing, that the individual (his identity being known or made known) from whom the money or other valuable thing had been won or taken, was either the head of a dependent family or poor debtor in the condition described in section one of this Act; and, if such poor debtor, that said notice or information contained also a statement of the name of at least one of the parties to whom he was indebted, with the amount, or about the amount, due the same; and, in such last mentioned case, it shall also be shown upon the trial that at the time of the winning complained of, such indebtedness, or Nature of some portion thereof, remained unpaid. No other proof of identity. notice to or knowledge by the defendant shall be required than that stated in this proviso.

proof of

Licenses

to be subject to this Act. Fines.

be kept.

SEC. 4. All licenses for gaming or gambling hereafter granted shall be deemed to be subject to the provisions of this

Act.

SEC. 5. All fines collected under this Act shall be paid into and belong to the County Poor Fund.

List of SEC. 6. It shall be the duty of all county, town, or munigambling places to cipal officers, who grant or collect licenses for gaming or gambling, to keep in their respective offices a list of all places where gaming or gambling is licensed to be carried on, which list shall at all reasonable hours be open to the inspection of any sober person not under twenty-one years of age.

Acts

repealed.

SEC. 7. All Acts and parts of Acts, in so far as they conflict with the provisions of this Act, are hereby repealed.

CHAP. CIV.-Substitute for Senate Bill No. 64 (introduced and recommended by the Committee on Judiciary, February twentieth, eighteen hundred and seventy-seven)—An Act to amend section four of an Act entitled "An Act to provide revenue for the support of the government of the State of Nevada," approved March ninth, eighteen hundred and sixty-five.

[Approved March 5, 1877.]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Section four of the above entitled Act is hereby amended so as to read as follows:

to be

Section Four. All property of every kind and nature what. Property soever within this State, shall be subject to taxation, except: taxed. First All lands or other property owned by the State or by Excepthe United States.

tions.

Second-All lands or other property owned by any county, municipal corporation, town, or village in this State, and all public school houses, with the lots appurtenant, owned by any legally created school district within the State; provided, that Proviso. when any of the property mentioned in this subdivision is used for any other than public purposes, and a rent or other valuable consideration is received for its use, the same shall be taxed. Third-Mortgages.

Fourth-Mines and mining claims; provided, that nothing in this section shall be so construed as to exempt from taxation possessory claims to the public lands of the United States, or of this State, or proceeds of the mines; and, provided further, that nothing herein shall be so construed as to interfere with the primary title to the lands belonging to the United States; and, provided further, that all property shall be taxed at its cash value at the time of making such assessment.

SEC. 2. All Acts and parts of Acts, in so far as they conflict Acts with the provisions of this Act, are hereby repealed.

repealed.

CHAP. CV.—An Act providing for the taxation of mines that produce one ton or less a day of ore, or mineral-bearing material, and to encourage the prospecting of undeveloped mines.

[Approved March 5, 1877.]

The People of the State of Nevada, represented in Senate and

Assembly, do enact as follows:

Manner of

claims

SECTION 1. All mining claims producing not more than one taxing ton of ore a day of mineral-bearing material containing gold, producing silver, copper, nickel, bismuth, antimony, or any other valuable one ton metal, shall be assessed and taxed for State and county pur- per day.

or less

Bullion,

how taxed

No allow

ances beyond quarter.

Act to

take effect

poses, in the following manner: from the gross yield or value of all ores or mineral material of whatever character, there shall be deducted the actual cost of extracting said ore or mineral from the mine, the actual cost of assorting and transportation to the place of reduction or sale, the actual cost of reduction or sale, and the remainder shall be deemed the net proceeds, and shall be assessed and taxed as provided for in this Act.

SEC. 2. All bullion produced from any mine that extracts not more than one ton of ore or mineral-bearing material a day, shall be assessed and taxed at its full market value after deducting the actual cost of mining, assorting, hauling, and reducing.

SEC. 3. On claims of this class, producing not more than one ton a day, there shall be no allowance made for expenses incurred prior to the quarter in which the assessment is made. SEC. 4. This Act to take effect on and after the first day of April, eighteen hundred and seventy-seven.

Power to hire one

teacher. Salary.

CHAP. CVI.-An Act to amend an Act entitled "An Act more fully defining the duties and powers of the State Board of Regents, in connection with the State University," approved March fifth, eighteen hundred and seventy-five.

[Approved March 5, 1877.]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Section two of the Act of which this is amendatory, is hereby amended to read as follows:

Section Two. The Board of Regents shall have power to employ one qualified teacher, at an annual salary not to exceed three thousand dollars, said salary to be paid monthly. Said teacher shall serve as Principal of the Preparatory Department of said University.

CHAP. CVII.-An Act to amend an Act entitled "An Act amendatory of an Act entitled 'An Act concerning juries," approved March fifth, eighteen hundred and seventy-five.

[Approved March 5, 1877.]

The People of the State of Nevada, represented in Senate and
Assembly, do enact as follows:

SECTION 1. Section nine of the Act entitled an Act amendatory of an Act entitled "An Act concerning juries, approved March fifth, eighteen hundred and seventy-three," as amended

March fifth, eighteen hundred and seventy-five, is hereby amended so as to read as follows:

be exempt

firemen

Judges

scribe

Section Nine. Upon satisfactory proof made, by affidavit or Certain otherwise, the following named persons, and no others, may be Beret exempted from serving as grand or trial jurors: Any Judge, from jury duty. Justice of the Peace, County Clerk, Sheriff, Assessor, Constable, practicing attorney, physician, telegraph operator, and one What half of all the members of each regularly enrolled fire com- are pany in the State, said half to be determined by the several exempt. fire companies respectively, and all officers of such fire companies, not exceeding ten in number for each company, and also, in all cities and towns of this State where there are paid fire departments, after such paid fire department shall have been organized and put in operation, all members, and all who may hereafter become members of any exempt firemen's association, society, or organization within this State, but such exemption shall not extend to any member of such association, society, or organization unless prior to becoming a member of the same he shall have served as an active fireman in some regularly organized fire department in this State for the period of three years; provided, that the entire exemption of said exempt fire. Proviso. men shall not exceed in any one town or city of this State one hundred and fifty in number. The Judges of the several Dis- District trict Courts may, by an order entered upon the minutes of may pretheir Courts, prescribe bounds in their several counties, and exempt all persons residing without said bounds may be exempted bounds. from serving on juries, in the manner hereinafter prescribed. Any person residing without such bounds may present his affidavit, showing his exemption, to the Court or Judge, and if the Judge shall be satisfied therefrom that he is one of the persons entitled to be exempt, under the provisions of this Act, he shall indorse thereon an order to the Clerk to make an entry on the jury list, opposite the name of the applicant, showing that he is exempted from jury service till the first Monday of January next ensuing. Upon presentation of this order to the Clerk, and Clerk to upon payment to him of the sum of twenty-five dollars in gold certificate coin, it shall be the duty of the Clerk to grant him a certificate upon payshowing the payment of said sum, and specifying that he is fee. exempted from jury service until the first Monday of January next ensuing. The Clerk shall also file the affidavit and order, and make the proper entry on the jury list. The moneys com. Fees, how disposed ing into the hands of the Clerk under the operation of this law of. shall constitute a Jury Fund, for the safe keeping and due application of which the Clerk and his bondsmen shall be responsible on his official bond. It shall be applied, first, to the payment to the Clerk of fifty cents for each juror exempted, for his services in filing the affidavit and order, and issuing the certificate herein provided for, and two per cent of the whole sum collected for all other services rendered in pursuance of this Act; the balance of the fund shall be applied to the payment of the compensation of the jurors who served on trial juries. It shall be the duty of the Clerk to keep an accurate account of all moneys received and disbursed under the provi

grant

ment of