tive districts in such manner, as near as may be, as will prevent unnecessary waste of water; and, to that end, such commissioners shall shut and fasten the headgates of all ditches, so that no more water will flow into said ditches than is actually required and used for the purposes for which it was appropriated. Any person who may be injured by the action of any water commissioner, or by his failure to act pursuant to this section, may resort to any court of competent jurisdiction for any relief to which he may be entitled. Sec. 20. Water commissioners' compensation. Water commissioners herein provided for shall each be entitled to pay at the rate of three dollars per day for each day he shall be actually employed in the discharge of the duties of his office, to be paid by the county in which the work is performed. Each water commissioner shall keep a just and true account of the time spent by him in the discharge of the duties of his office, and the time spent by him in the performance of his duties in each county respectively, into which his water district may extend, and he shall present a true copy thereof, verified by his oath, to the board of county commissioners of the county in which the work may have been done. The said board of county commissioners shall, upon approval thereof by the state engineer, allow the same. Sec. 21. Assistants. Compensation. Said water commissioner shall have power, in case of emergency, to employ suitable assistants to aid him in the discharge of his duties. Such assistants shall take the same oaths as the water commissioner, and shall obey his instructions, and each shall be entitled to $2.00 per day for every day he is employed, not to exceed forty days in one year, to be paid upon certificates of the state engineer, in the same manner as provided for the payment of the water commissioner. Sec. 22. Period of services of commissioners. The water commissioner of any district shall not begin his work as provided in Sec. 19 until he has been called upon by two or more owners or managers of ditches, or persons controlling ditches in his district, by application in writing, stating that there is a necessity for the use of water; and shall not continue performing services after the necessity therefor shall cease. Sec. 23. Appropriator of water to maintain headgate and flume The appropriator of any of the public waters of the state shall maintain, to the satisfaction of the water commissioner, a substantial headgate at the point where the water is diverted, which shall be of such construction that it can be locked, and kept closed by the water commissioner; and such appropriator shall construct and maintain, when required by the water commissioner, a flume or measuring device, as near the head of such ditch as is practicable, for the purpose of assisting the water commissioner in determining the amount of water that may be diverted into said ditch from the stream. any owner or appropriator of public water should neglect or refuse to put in such headgate, or measuring device after thirty days' notice to do so by the water commissioner, the said water commissioner may notify the county commissioners of the county where such head If gate, flume or measuring device should be situated, and it shall be the duty of said county commissioners, when so notified by said water commissioner, to put in such headgate, flume or measuring device at the expense of the county where the expense is incurred, and present a bill of cost to the owners of the ditch. If such owner or owners shall refuse or neglect, for three days after the presentation of such bill of costs, to pay the same, the said costs shall be made a charge upon the said ditch and shall be collected as delinquent taxes, and be subject to the same conditions and penalties as other delinquent taxes. Sec. 24. Plans for any dam over ten feet high must be submitted to state engineer. State engineer to inspect certain dams. Duplicate plans and specifications for any dam across the channel of a running stream, above ten feet in height, or of any other dam intended to retain water, above ten feet in height, shall be submitted to the state engineer for his approval, and it shall be unlawful to construct such dam until the said plans and specifications have been approved. The state engineer shall have authority to examine and inspect, during construction, any dam authorized under the provisions of this section, or any ditch, canal, or other works carrying over fifty (50) cubic feet of water per second of time, and at the time of such inspection he may order the parties constructing such dam or other works to make any addition or alteration which he considers necessary for the security of the work, or the safety of the persons residing on or owning land in the vicinity of such works. Should any person or persons residing cn or owning land in the neigborhood of any irrigation works after completion, or in course of construction, apply to the state engineer in writing desiring an inspection of such works, the state engineer may order an inspection thereof. Before doing so, he may require the applicant for such inspection to make a deposit of a sum of money sufficient to pay the expenses of an inspection, and in case the application appears to him not to have been justified he may cause the whole, or part, of such expense to be paid out of such deposit. In case the application appears to the state engineer to have been justified he may require the company to pay the whole, or any part, of the expense of the inspection, and the sime may be collected in the same manner as is provided for the collection of the expenses of constructing headgates and measuring flumes. Sec. 25. Repeal. Chapter 8, title 63, Revised Statutes of Utah, 1898, is hereby repealed. Approved this 25th day of March, 1901. CHAPTER 126. COLLECTION OF TAXES FROM CAR COMPANIES. AN ACT amending sections 2605, 2562, 2610 and 2620 of the Revised Statutes of Utah 1898, as amended by chapter 68 of the Laws of Utah, 1899, in relation to collection of taxes from car companies. Be it enacted by the Legislature of the State of Utah: SECTION 1. That sections 2605, 2562, 2610 and 2620 of the Revised Statutes of Utah, 1898, be and the same are hereby amended to read as follows: 2562. Apportionment among cities, towns, etc. On the second Monday in August the board of county commissioners of each county must take and cause to be entered in the proper record an order stating and declaring the property assessed by the state board of equalization apportioned to such county; and the said board of county commissioners, acting as a board of equalization for said county, shall in like manner apportion the assessed valuation of all the property and franchises of railroads, car, street railway, depot, telegraph, and telephone companies, so apportioned to said county by the state board of equalization, to the several city, town, school, road, or other lesser taxing districts in the county through or into which said property extends; and the county auditor must transmit to the city or town council, or the trustees or other legislative body of incorporated cities, or towns, the trustees of each school district and the legal authorities of other taxing districts in which said property is situated, a copy of the order of the county board of equalization making the said apportionment. All such property is taxable upon said assessment at the same rate, by the same officers, and for the same purposes as the property of individuals within such city, town, school, road or other taxing districts, respectively, and such taxes except the taxes on car companies must be collected in the same manner and by the same officers as other taxes are collected. The county board of equalization after making apportionment of the property assessed by the state board of equalization to the several city, town, school, road or other lesser taxing districts, shall transmit a copy of such apportionment relating to car companies to the secretary of the state board of equalization, in which shall be set forth the apportioned valuation of each car company and the rate of tax levy for all purposes in each taxing district. 2605. To charge treasurer with taxes levied. Exception. On delivering the assessment book to the county treasurer, the county auditor must charge the treasurer with the full amount of taxes levied, except the municipal taxes of cities of the third class and of towns, and the taxes of car companies. 2610. Index of names. Notice to taxpayers. Collection of taxes from car companies. On receipt of the assessment book, the county treasurer shall index in one or more indexes (if more than one, the alphabet shall be so divided that no name shall appear in more than one place in such indexes unless for lack of space transferred to some other place to be referred to), the name of all property owners shown by the assessment book; and shall, opposite each name in index refer by number of assessment book (if there be more than one), and by page and line, to all pieces of property standing upon the assessment book in such names. He shall proceed to collect the taxes and shall furnish to each taxpayer, except car companies, by mail, postage prepaid, or leave at his residence or usual place of business if known, a notice of the amount of tax assessed against him upon all property, when and where payable, and that such tax is delinquent on the 15th day of November next thereafter. The secretary of the state board of equalization is hereby made the collector of taxes due from car companies. He shall upon receipt of the apportionment of the property of car companies from the county board of equalization compute the taxes due from each company, and proceed to collect the taxes from said car companies, and shall furnish each company by mail, postage prepaid, a notice of the amount of tax assessed against it, when and where payable, and that such tax is delinquent on the 15th day of November next thereafter. On the first day of December in each year the collector of taxes from car companies shall remit to the State Treasurer the taxes collected from car companies due the state, and to each county, city, town, school or other taxing district the taxes collected from the car companies and due to said taxing district. 2620. Publication delinquent list. Contents. Notice of sale. Taxes from car companies. On or before the first Monday of December of each year, the county treasurer must, under the direction of the county commissioners, publish the delinquent list, which must contain the names of the owners when known and a description of the property delinquent or subject to a lien of taxes, classified in towns and cities by addition, subdivision, plat, block and lot, and other lands by range, township and section, or legal subdivision thereof, with the amount of taxes due, exclusive of costs. The county treasurer must publish with such a list a notice that unless the delinquent taxes, together with the costs of publication are paid before the third Monday of December, the real property upon which such taxes are a lien will be sold for taxes and costs, beginning on said date, at the front door of the county court house. Publication must be commenced on or before the first Monday in December, and shall be made for a period of ten days thereafter, in a newspaper having a general circulation in the county. On or before the first Monday in December in each year the collector of taxes from car companies shall publish in a newspaper having a general circulation in the state in the three largest cities in the state, selected by the county commissioners of the counties in which said cities are located for the publication of the county delinquent list, the list of the car companies delinquent for taxes, which must contain the names of the owners, when known, and a description of the property delinquent or subject to a lien of taxes. The collector of taxes from car companies shall publish with such list a notice that unless the delinquent taxes together with the costs of publication, are paid before the third Monday of December next thereafter, the property upon which such taxes are a lien will be attached and sold for taxes and costs, such sale to be made at the discretion of the collector of taxes from car companies. It is hereby made the duty of all railroads and railways doing business in the state to furnish the collector of taxes from car companies with any information he may desire, and within the knowledge of said railroad or railway companies, that will aid the said collector in the performance of his duties. The laws set forth in chapter 7 of title 67, of the Revised Statutes of Utah, 1898, for the sale, redemption, etc., of property delinquent for taxes, are hereby made to apply to the sale of property of car companies delinquent for taxes. After all sales are made the collector of taxes from car companies must without delay pay to the state treasurer and remit to other taxing districts the amount of taxes due the state and such taxing districts from such sales. The Sec. 2. Salary of collector of taxes from car companies. annual salary of the collector of taxes due from car companies is hereby fixed at three hundred dollars. Sec. 3. This act shall take effect upon approval. CHAPTER 127. CITY SCHOOL TAX. AN ACT to amend section 1936, Revised Statutes of Utah, 1898, providing for the tax, estimate, levy, rate, collection and limit of school taxes, and making special provisions for a levy of a school tax. Be it enacted by the Legislature of the State of Utah: SECTION 1. That section 1936, Revised Statutes of Utah, 1898, be and the same is hereby amended to read as follows: 1936. Tax, estimate, levy, rate and collection. The board of education shall, on or before the first day of May of each year, prepare a statement and estimate of the amount necessary for the support and maintenance of the schools under its charge for the school year commencing on the first day of July next thereafter, also the amount necessary to pay the interest accruing during such year. and not included in any prior estimate, on bonds issued by said board, also the amount of sinking fund necessary to be collected during such year for the payment and redemption of said bonds; and shall forthwith cause the same to be certified by the president and clerk of said board to the officers charged with the assessment and collection of taxes for general county purposes in the county in which |