AN ACT to amend Section 3 and Section 4, cf Article 2, Chapter 70, Be it Enacted by the Legislative Assembly of the Territory when to begin. SECTION 1. That Section 3, of Article 2, Chapter 70, Statutes [of Oklahoma] of 1893, is hereby amended to Assessment. read as follows: Section 3. The assessor shall in no case commence assessing before the first Monday of March of each year. erty must be SECTION 2. That Section 4, of Article 2, of Chapter 70, Taxable prop. Statutes [of Oklahoma] of 1893, is hereby amended listed, refusal. to read as follows: Section 4. All taxable property, real and personal, shall be listed and assessed each year in the name of the owner thereof on the first day of March of each year, as soon as practicable on or after the first Monday in March, including all property owned on the first day of March of that year, and in case of stocks of goods, wares and merchandise and the personal property of banks and banking institutions, including money, loans, discounts and credits, the statement shall include the average amount of the same for the preceding year ending on March 1. And in order to make the assessments, such assessor shall demand from each person and firm and from the president, cashier and treasurer or managing agent of each corporation, association or company within his county, a statement under oath or affirmation of all the real estate within the county and personal property owned, claimed or in the use, possession or control of such person, firm, corporation, association or company, whether held by the party sworn, for himself or as agent for another, and shall set out in such sworn statement an itemized account of all classes of property, by this Act defined as subject to assessment by him so held or controlled. If any person, firm, officer or agent shall neglect or refuse, on demand of the assessor, to give, under oath or affirmation, a statement required by this section, the assessor shall ascertain and estimate from the best information he can obtain, the number, amount and cash value of all the several species of property required, and shall list the same accordingly, and the value so fixed by the assessor shall not be reduced by the county board of equalization. SECTION 3. All Acts and parts of Acts in conflict herewith be, and the same are hereby repealed. SECTION 4. This Act shall be in force and effect from and after the first day of January, 1900. Approved March 10th, 1899. Indian reservations: tax in, limited. ARTICLE 2.-TAX IN UNORGANIZED COUNTRY. SECTION. 1. Indian reservations; tax in, limited. AN ACT relating to revenue. Be it Enacted by the Legislative Assembly of the Territory of Oklahoma: SECTION 1. That from and after the passage and approval of this Act no taxes shall be assessed, levied or collected in any unorganized country, district or reservation which shall be or which may hereafter be attached to any county for judicial purposes, except taxes for the Territorial and court funds. SECTION 2. All Acts and parts of Acts in conflict herewith are hereby repealed. SECTION 3. This Act shall take effect and be in force from and after its passage and approval Approved March 10th, 1899. ARTICLE 3.-TERRITORIAL BOARD OF EQUALIZATION. SECTION. 1. How constituted, duties. SECTION. 2. Repeal. AN ACT Constituting a Territorial Board of Equalization and defining the powers thereof and providing for the assessment of the ro ng stock, railroads and other property not otherwise provided for, and repealing Article Seven (7), Chapter Seventy (70), Laws of 1893, and Article One (1), of Chapter Forty-three (43), Session Laws of 1895. Be it Enacted by the Legislative Assembly of the Territory of Oklahoma: tuted, duties. SECTION 1. The Governor, Territorial Auditor, and How constiSecretary, shall constitute the Territorial Board of Equalization, and said Board of Equalization shall hold a session at the capital of the Territory, commencing on the third Monday of June of each year; and it shall be the duty of said Board to examine the various county assessments and to equalize the same, as between counties and also as to the valuations of the various classes of property in the counties: Provided, That no increase or de crease shall be made in the valuation of moneys and credits, and they shall decide upon the rate of Territorial tax to be levied for the current year, together with any other general or special Territorial taxes required by law to be levied, and to equalize the levy of such taxes thoughout the Territory, and shall there from find the percentage that must be added to or deducted from the assessed value of each county, and shall then order the percentage so found to be added to or substracted from the assessed value of each of the various counties of the Territory, Repeal and shall notify the various county clerks of the percentage so ordered to be added to or substracted from the valuation of property in their respective counties. It shall then be the duty of the various county clerks to add to or deduct from the total value of the property assessed to each party, the percentage so ordered, and collect the taxes accordingly: Provided, That the said Board of Equalization is hereby expressly forbidden to raise or lower the aggregate grand total of the valuations of the taxable property of said Territory as returned by the sev eral county boards of equalization: And, provided further, That said board shall assess the rolling stock of railroads and all other property not otherwise provided for: Provided further, That nothing in this section shall be construed to authorize said Board of Equalization to levy a higher or greater rate of Territorial or other taxes to be levied by it, than is now, or may hereafter be allowed by law. SECTION 2. That Article seven, of Chapter seventy, of the Statutes of Oklahoma Territory, of 1893, and Article one, of Chapter forty-three of the Session Laws of said Territory for the year 1895, and all Acts and parts of Acts in conflict with this Act are hereby repealed. SECTION 3. This Act shall be in force and effect from and after its passage and approval. Approved February 24th, 1899. ARTIOLE 4.-TERRITORIAL TAX. Limitation of taxes. SECTION. 1. Limitation of taxes. AN ACT to amend Article 11, of Chapter 32, of the Session Laws of Be it Enacted by the Legislative Assembly of the Territory SECTION 1. That Section 1, of Article 11, of Chapter 32, of the Session Laws of Oklahoma, of 1897, be, and the same is hereby amended to read as follows: Section 1. The rate of general Territorial tax shall not be less than one-half mill nor more than three mills on the dollar valuation, and in addition one-half mill each year for the erection and support of a Territorial Normal School at Edmond, and one-half mill each year for the support of a Territorial Normal School at Alva, and one-half mill each year for the erection and support of the Oklahoma University at Norman, and one-tenth of a mill each year for the support of the Agricultural and Mechanical College at Stillwater, and one-tenth of a mill each year for the support of the Colored Agricultural and Normal University at Langston, and one-tenth of a mill each year for the support of the School for the Blind, and two-fifths of a mill each year for the support of the School for the Deaf and Dumb, and such levies for county purposes as are hereinafter provided, to be apportioned to the different funds as hereinafter provided, and such other purposes as may be authorized by law: Provided, That all funds collected under the provisions of this Act for the benefit of the Territorial educational institutions be and the same is hereby appropriated to the purpose for which it is col lected. SECTION 2. All Acts and parts of Acts in conflict herewith are hereby repealed. SECTION 3. This Act shall be in full force and effect from and after its approval. Approved March 9th, 1899. |