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territorial officials are now paid, both as to salary and contingent expenses.

Sec. 2. It shall be the duty of such traveling auditor and bank examiner to personally visit each county seat in the territory, at least twice in each year, and oftener if he may deem it necessary for the benefit of the territory or said county or on the request of the board of county commissioners of said county or upon the direction of the governor. It shall be his duty to adopt and prescribe a simple and uniform system of keeping accounts in the several counties by the different treasurers and collectors thereof. He shall examine and audit the accounts of the said treasurers and collectors as to territorial taxes, and report to the county commissioners in writing, the result. with his recommendations in reference to the same. It is hereby made the duty of said treasurers and collectors to conform their method of bookkeeping and the making of reports, both to the territorial treasurer and the auditor of public accounts, to the recommendations made by the said traveling auditor and bank examiner. Books of account, records and all blanks, so recommended to be used by the traveling auditor and bank examiner, to be uniform and to be furnished said county treasurers and collectors free of charge by the territory, through the office of the traveling auditor and bank examiner, and for such purpose the appropriation now made by the territory for the printing of tax rolls is hereby increased the additional sum of five hundred dollars ($500.00) per annum. It shall further be the duty of said traveling auditor and bank examiner to examine into, and report to the governor in writing, the character and amount of all outstanding bonds of each county, the time and law under which same were issued, when by their terms due, rate of interest, and the steps that are taken to provide for the payment of same; such reports to be made by the said traveling auditor and bank examiner upon blanks to be prepared by him and printed by the public printer, and paid for by warrant drawn on the salary fund and charged against his contingent account, and such report shall contain such recommendations to the governor as he may deem necessary with reference to the particular county audited, and shall be made as soon as practicable after he shall have examined each county. In his report he shall also state the assessed value of each county for taxation purposes, the amount of levy of taxes made each year, and for what purpose, the character and condition of the public property and such other information with regard to the financial affairs of the county as he may deem necessary for the information of the governor. It shall also be his duty to consult with and ad

vise the assessor, probate clerk, collector and board of county commissioners with reference to the method of assessing property and levying and collecting the territorial and county tax thereon. He shall consult with and be advised by the auditor of public accounts and the solicitor general in regard to the assessment, levy and collection of taxes for territorial purposes, and be guided by them in his directions to the different county officers.

Sec. 3. It shall be the duty of the county treasurers and collectors to assist the traveling auditor and bank examiner in his duties as prescribed in section 2, and to allow him full and free inspection of all records, books, papers and documents pertaining to their respective counties, and any person holding such county office who shall obstruct or interfere with the performance of such duties or fail in any manner to assist him in the same, as provided in this act, or shall refuse to allow him to examine the books, papers and documents pertaining to said office, shall be deemed guilty of malfeasance in office, and may be summarily removed therefrom and fined in any sum not exceeding five hundred dollars ($500.00), in the discretion of the judge hearing the complaint against said officer.

Sec. 4. It shall be the duty of the traveling auditor and bank examiner to supervise the compilation of the tax rolls of the several counties of the territory, and on or before the first day of October each year, prepare and lay before the territorial board of equalization, for its information, a general abstract of the taxable property of the territory, which abstract shall show by counties the valuations of the different classifications of property as enumerated in tax schedules returned by tax payers, average valuation fixed for taxation purposes on such different classifications of property by boards of county commissioners, assessed valuation, amount of exemptions allowed and net valuation for taxation purposes as certified to auditor of public accounts together with a written report containing such other and further information as will assist the territorial board of equalization in the performance of its duties.

Sec. 5. It shall be the duty of the county assessors to assist the traveling auditor and bank examiner in his duties as prescribed in section 4, to compile assessment rolls, and abstracts, in manner and form as prescribed and directed by said traveling auditor and bank examiner, and to allow him full and free inspection of all records, books, papers and documents pertaining to their respective counties, and any person holding such county office who shall obstruct or interfere with the performance of such duties or fail in any man

ner to assist him in the same, as provided in this act, or shall refuse to allow him to examine the books, records, papers and documents pertaining to said office shall be deemed guilty of malfeasance in office, and may be summarily removed therefrom and fined in any sum not exceeding five hundred dollars ($500.00), in the discretion of the judge hearing the complaint against such officer.

Sec. 6. The traveling auditor and bank examiner shall in like manner, and with like authority as herein before set forth, visit, without prior notice, each of the banking, savings and other moneyed corporations created under the laws of the territory. He shall thoroughly examine into their affairs, and ascertain their financial condition, at least once in each year. He shall carefully inspect and verify the validity and amount of the securities and assets held by such institutions. He shall examine into the validity of mortgages held by savings banks, and see that same are duly recorded. He shall ascertain the nature and amount of any discounts, or other banking transactions which he may deem foreign to the legitimate and lawful purposes of savings institutions. He shall inquire into and report any neglect or infringement of laws governing banking and moneyed and savings institutions, and for such purposes shall have power to examine the officers, servants, agents and employes thereof and persons doing business therewith.

Sec. 7. To enable the traveling auditor and bank examiner to properly perform the services required of him, the trustees and financial officers of all banking, moneyed and savings institutions herein referred to, shall furnish all reasonable and needed facilities to said traveling auditor and bank examiner.

Sec. 8. Any officer of any banking, moneyed or savings institution, or other moneyed corporation of this territory, who shall fail to furnish all reasonable and needed facilities to said traveling auditor and bank examiner, as hereinbefore provided, shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine of not less than five hundred dollars ($500.00), or by imprisonment for not less than six months, or by both such fine and imprisonment.

Sec. 9. Whenever in the laws of New Mexico, reports are required to be made to the secretary or treasurer of the territory, by any banks, savings banks or institutions, loan and trust companies, such reports shall be made to the traveling auditor and bank examiner, and all the duties connected with such institutions prescribed for the secretary and the treasurer, are hereby transferred to the traveling auditor and bank examiner, who shall assume and perform the same

as though he were specially named in said laws instead of such secretary and treasurer; and he shall do and perform all and each of such duties, in addition to those here prescribed, as a part of his official duties hereunder. And all certificates, reports and other documents and papers relating to banks, or loan companies, now on file with the secretary, auditor or treasurer of the territory, shall be at once transferred to the traveling auditor and bank examiner, who shall thereafter have the control and custody of the same.

Sec. 10. The traveling auditor and bank examiner may issue subpoenas and administer oaths in the same manner, and with the same power to enforce obedience thereof, in the performance of his said duties, as belonging and pertaining to courts of law in this territory. Any person refusing access to the traveling auditor and bank examiner to any such books or papers, or any trustee, manager or any officer, agent, clerk, employe, or other person aforesaid, who shall, in any manner hinder the full and complete examination required by this act, of the officers, or of the books, accounts, papers and finances of such moneyed, banking and savings institutions, or pertaining to the county officers aforesaid, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined not less than five hundred dollars ($500.00), or imprisonment in the penitentiary for a period of not less than six months, or both.

Sec. 11. The traveling auditor and bank examiner shall make a separate written report to the governor of all of his official doings as bank examiner and shall embody therein an abstract of the condition, assets and liabilities of the several institutions, separately by name; with such suggestions and recommendations as he may deem necessary to carrying out the object and intent of this act more effectively.

Sec. 12. All delinquent taxes hereinafter collected on account of taxes levied prior to and including the year 1901, shall be by the several county collectors and treasurers turned into the general county fund and the general school fund of the various counties in which the same are collected, and all such taxes so collected shall be equally distributed for the credit of such funds and the auditor of public accounts is hereby directed to balance and close the accounts of the territory with the various sheriffs and ex-officio collectors, treasurers and collectors, of the territory, for such territorial taxes levied for such years and to give full credit and complete discharge, in the name of the territory, to such collectors and treasurers, sheriffs and ex-officio collectors, and make the proper entries thereof upon his books. And the board of county commissioners of the various counties shall

be, and they hereby are authorized and empowered to make any adjustment, compromise or settlement of such delinquent taxes due and owing to the county, in all cases wherein they may deem it fair and equitable and to the best interests of their several counties, and whenever an order shall be made by any board of county commissioners amending, altering or changing any assessment of property or the amount of taxes to be paid thereon, on presentation of a copy of such order to the treasurer and ex-officio collector of the county, he shall amend, change or alter the tax roll in his office to conform with such order and issue his receipt for the amount of taxes paid in conformity therewith: Provided, however, this act shall apply only to taxes levied prior to and including the year 1901; and, provided, further, no order so made shall affect any rights which may have been heretofore acquired by purchasers, other than the county, at any tax sale, nor shall it affect any rights of persons holding certificates of sale for taxes purchased from the county. The said board of county commissioners, may if they deem it for the best interest of said county, contract with an attorney at law for the collection of any and all taxes, delinquent and levied and assessed prior to and including the year A. D. 1901.

Sec. 13. All acts and parts of acts in conflict herewith are repealed and this act shall take effect and be in force from and after its passage.

CHAPTER 55.

AN ACT TO AMEND THE LAWS RELATIVE TO THE SHEEP SANITARY BOARD. C. B. No. 115; Approved March 14, 1903.

CONTENTS.

Sec.

1. Section 160, Compiled Laws of 1897, regarding members of sheep sanitary board, Amended.

Sec. 2. Sheep. No inspection required when inspected by inspector of department of agriculture.

Sec.

4.

Sec. 3. Sheep coming into the territory. Inspectors to examine as to brands, shipper and to whom shipped. Fees for inspection. Proviso. Sheep going out of the territory. Inspectors to examine as to brands and marks. Bill of sale required. Fees. Sanitary inspection. Unlawful to ship without bill of clearance. Penalty. Proviso. Inspector to report.

Sec. 7.
Sec. 8

Sec. 5. Inspection of sheep driven into territory for grazing purposes. Fee.
Sec. 6. Fees collected to be used for expenses of inspection.
Penalty for violating provisions of sections 3 and 4.

Inspection of sheep infected with contagious disease. Procedure when such sheep are found. Penalty.

Sec. 9. Tax levy for expenses of sheep sanitary board.

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