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Salaries.- SEC. 144. The bank commissioner shall receive for his services a salary of two thousand five hundred dollars per annum; each deputy bank commissioner shall receive a salary of one thousand two hundred dollars per annum; the bank commissioner's clerk shall receive a salary of one thousand dollars per annum; and his stenographer shall receive a salary of seven hundred dollars per annum. The legislature shall appropriate a sum for each year to cover the incidental expenses of the bank commissioner's office, and such sum as may be necessary to defray the traveling expenses of the commissioner and his deputy. All money actually and necessarily paid out by the commissioner and his deputy for traveling and incidental expenses shall be paid to them upon the auditor's warrant, to be issued upon sworn vouchers containing an itemized account of such expenses. [Id., $ 463.]

Willful Neglect of Commissioner.-Sec. 145. Any bank commissioner or deputy commissioner who shall willfully neglect to perform any duty provided for by this act, or who shall knowingly and willfully make any false statement concerning any bank, or who shall be guilty of any misconduct or corruption in office, shall upon conviction thereof be deemed guilty of a misdemeanor, and shall be punished in the manner provided for in section thirty-five of this act, and in addition thereto shall be removed from office by the governor. [Id., $ 464.]

Commissioner to Inform County Attorney of Violation.- SEC. 146. It shall be the duty of the bank commissioner, or either of his deputies, to inform the county attorney of the county in which the bank is located of any violation of any of the provisions of this act which constitutes a misdemeanor or felony, by the officers, owners or employés of any bank, which shall come to his notice; and upon receipt of such information the county attorney shall institute proceedings to enforce the provisions of this act. [Id., § 465.]

Office of Bank Commissioner.- SEC. 147. It shall be the

duty of the executive council to provide such commissioner with a suitable office in the state capitol, and the necessary books, blanks, office furniture and seal of office to enable him to discharge the duties of his office. [Id., § 466.]

Penalty.-Sec. 148. Every officer or employé of a bank required by this act to take an oath or affirmation, who shall willfully swear or affirm falsely, shall be deemed guilty of perjury, and upon conviction thereof shall be punished as provided by the law of this state in case of perjury. [Id., § 467.]

Banking Without Authority.— Sec. 149. It shall be unlawful for any individual, firm or corporation to advertise, pub lish, or otherwise promulgate that they are engaged in the banking business, without first having obtained authority from the bank commissioner as herein provided. Any such individual or member of any such firm or officer of any such corporation so offending shall be deemed guilty of a misdemeanor, and upon conviction thergof shall be punished as provided in section thirty-five of this act. [Id., § 468.]

Banking under Laws of 1891.- Sec. 150. If upon examination of any bank heretofore authorized to transact a banking business under the provisions of chapter 43 of the Laws of 1891, it shall appear that such bank has complied with all the provisions of this act, and that its capital is unimpaired, the bank commissioner, as provided in section seventeen of this act, shall issue to such bank a certificate; and if it shall appear that such bank has not conformed to all the provisions of this act, the bank commissioner shall notify such bank to do so within ninety days from the date of such examination, and upon failure to comply, the bank commissioner may revoke the authority of such bank to transact a banking business: Provided, That certificates heretofore issued under and in conformity with chapter 43 of the Laws of 1891 shall be held to be sufficient authority until revoked as herein provided. [Id., $ 469.]

II. BRIDGE COMPANIES.

Companies may Consolidate.- Sec. 151. Any corporation or company now existing under general or special laws, or which may hereafter be created, whose object and business are the construction of a railway or highway bridge, or both, over and across any river the middle of the main channel of which at the point at which it is proposed to construct such bridge is the boundary-line between this state and some adjoining state, may amalgamate, unite and consolidate with a similar corporation or company organized in accordance with the laws of such adjoining state for the object and purpose of constructing a similar bridge at the same point, and the two companies form one consolidated company, holding and enjoying all the rights, privileges, powers, franchises and property belonging to cach, and under such corporate name as they may adopt or agree upon. Such consolidation shall be made by agreement in writing by or under the authority of the board of directors and the assent of the owners of at least three-fourths of the capital stock of cach of said corporations or companies, and a certificate of the fact of such consolidation, with the name of the consolidated company, shall be filed and recorded in the office of the secretary of state: Provided, No such consolidation shall in any manner affect or impair the rights of any creditor of either of said companies or corporations: And provided further, That companies or corporations so consolidating shall accept the provisions of this act. Such agreement may provide for the number of directors of any such consolidated corporation, not exceeding thirteen. [Id., § 1445.]

Taxation.- Sec. 152. That all persons, companies or corporations owning, controlling or operating any highway or rail

road bridge over any stream or river forming the boundary-line between this and any other state shall be required to list the same for taxation, and the same shall be assessed and taxed at its true value in money, as personal property; and in arriving at such value, if such bridge is constructed over a navigable stream, the value of the same to the center of the channel of such stream, together with all rights, privileges and franchises connected therewith or belonging thereto, shall be taken into consideration in ascertaining the true value of such bridge property for taxation; and it shall be the duty of the president, vice-president or superintendent of such bridge to make return to the proper assessor, giving the dimensions of said bridge in the county where it is located and its earning capacity, together with a full statement of all of its rights, privileges, and franchises, and the same shall be returned by the assessor, as by law in such cases made and provided. [Id., $ 7527.]

Receiver may be Appointed.- Sec. 153. If any person, company or corporation owning, controlling or operating any highway or railroad bridge over any stream or river which forms the boundary-line between this and any other state shall neglect, fail or refuse to pay the tax assessed against such property within thirty days after the same shall become due and payable, on application to the district court by petition, in the name of the state of Kansas, of the board of county commissioners, or of the mayor and council of any city, or the officer of any municipal township interested in such tax, it shall be the duty of the district court to appoint a receiver of such bridge property, rights, privileges, and franchises, and such receiver shall hold, possess, manage and control such bridge property under the orders of the court until the termination of the litigation in relation to such taxes, or until such tax is paid, by proper decree to declare a forfeiture of its charter. [Id., S 7528.]

Sec. 154. A receiver may be appointed by the supreme court, the district court, or any judge of either, or, in the absence of

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said judges from the county, by the probate judge.

In all cases instituted in the district court in the name of the state of Kansas, or in the name of the board of county commissioners of any county, or of any city, township, or municipality, for the collection of any delinquent tax, against any person, fim, corporation or owner maintaining or operating any toll-bridge over any stream or river, the center of the channel of which forms the boundary-line between this and any other state, the court, on application of the plaintiff, may appoint a receiver of the property, real estate or personal, of the defendant alleged to be chargeable with the payment of such delinquent tax; and such receiver shall hold, possess, manage and control all such property under the orders of the court imtil the termination of the litigation relative to such tax. [IJ., $ 4701, subdivision 7.]

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