and assess a road tax of four dollars on every male person liable to perform labor on the public roads, between the ages of twentyone and fifty years, except persons that are a public charge or too infirm to perform labor, also to assess not less than two or more than five mills on every dollar's worth of property as returned by the county assessors, which tax shall be assessed and collected in labor at the rate of two dollars per day, unless he shall elect to pay the same in money: Provided, however, That all road taxes assessed on the property of non-residents of the county may be paid to the treasurer of the county at any time before the first Monday of August of each year."

Section 23 of the act to which this is amendatory, shall be amended to read as follows:

"SEC. 23. It shall be the duty of the road supervisor to place on his list the names of all persons liable to perform road labor, who shall fail to produce a receipt for the payment of road work by such person for the current year, and assess the number of days work to be performed by him, which assessment shall, in all respects, be valid as if made in due time.'

Section 24 of said act to which this is amendatory, shall be amended so as to read as follows:

"SEC. 24. The supervisor must notify every person within his road district, subject to road labor as aforesaid, to perform the work assessed on the public roads within his district, and if any person subject to road (labor aforesaid, shall, after three days notice, either personally or by writing left at his usual place of abode by the supervisor or by any other person by his direction, neglect or refuse to attend by himself or suitable substitute, at the time and place designated by the supervisor, or having attended, shall refuse to obey the instructions of the supervisor, or shall pass his time in idleness or inattention to the labor or duties assigned him, every such delinquent shall thereby become liable to the supervisor for the amount of his road tax in money, and such supervisor shall proceed at once to collect the same by levy and sale of the property, real and personal, of such delinquent, or sufficient thereof for that purpose, and to pay the pen

alty for such delinquency and the costs and expenses of the levy and sale. And any person having men employed, either for himself or a company, shall provide a list of the names of all such persons employed, and if said employer or agent of the employer shall fail to furnish such list, or shall furnish an incomplete or otherwise incorrect one, then said employer or company shall be liable for the amount of the road tax of his or their employees, and shall pay the road tax due by such men, or the men so employed, on being notified in writing by the supervisor: Provided, All money paid to or collected by the supervisor for road taxes shall be expended on the roads of his district."

That section 27 of the act to which this is amendatory, is. hereby repealed.

That section 33 be amended to read as follows:

"SEC. 33. Every supervisor shall keep an account of the days work performed on the roads in payment of road tax and by whom performed, and also an account of all moneys collected or recovered by him for road tax, and such supervisor shall each year return his accounts to the board of county commissioners for examination and settlement at the February or may term thereof, and must pay over any moneys in his possession to his successor in office."

That section 36 be amended to read as follows:

"SEC. 36. Every supervisor of roads shall receive for each day necessarily employed in the performance of any of the duties required by this act, over and above the number of day's work required by law to be performed by such supervisor, the sum of two dollars to be paid out of the road fund of his district. Every person employed under this act as surveyor, viewer or chain bearer, shall receive such compensation as the county commissioners shall allow."

That section 37 be and the same is hereby repealed.

SEC. 2. None of the preceding provisions of this act shall apply to the counties of Walla Walla and Kitsap.

SEC. 3. All acts and parts of acts in any manner conflicting

with any of the provisions of this act be and the

hereby repealed.

SEC. 4. This act shall take effect and be in force from and

after its passage.

Passed the House of Representatives November 28, 1871. J. J. H. VAN BOKKELEN,

Speaker of the House of Representatives.

Passed the Council November 29, 1871.

SECTION 1. Be it enacted by the Legislative Assembly of the Territory of Washington, That the election of Legislative, district, county and precinct officers in this Territory, shall hereafter be biennial and shall be held at the same time as the election of delegate to Congress.

SEC. 2. That all district, county and precinct officers elected at the first general election to be held in accordance with the provisions of this act, shall qualify and be entitled to their several offices within sixty days after the first Monday in June, 1873, and shall hold their respective offices for the term of one year or until their successors are duly elected and qualified.

SEC. 3. That the official term of all district, county and precinct officers elected after the first general, election after the passage of this act, shall be for the term of two years or until

their successors are duly elected and qualified: Provided, That if Congress shall change the time of holding elections to November, then the term of the present incumbents expire on the first Monday in January, 1873, and those elected in November, 1872, shall hold office for two years after the first Monday in January, 1873.

SEC. 4. All acts and parts of acts in any manner conflicting with any of the provisions of this act, be and the same are hereby repealed.

Passed the House of Representatives November 16, 1871. J. J. H. VAN BOKKELEN, Speaker of the House of Representatives.

Passed the Council November 22, 1871.

H. A. SMITH,

Approved November 29, 1871.

President of the Council.

EDWARD S. SALOMON,

Governor of Washington Territory.

AN ACT

TO PROVIDE FOR THE ASSESSING AND COLLECTING OF COUNTY AND TERRITORIAL REVENUE.

CHAPTER I.

PROPERTY AND POLLS SUBJECT TO ASSESSMENT AND TAXATION.

SECTION 1. Be it enacted by the Legislative Assembly of the Territory of Washington, That all taxes for the support of the government of this Territory shall be assessed on polls and on property valued in equal and rateable proportion; and all property real and personal within this Territory, not expressly

exempted therefrom, shall be subject to taxation in the manner provided by law.

SEC. 2. The terms "real property" and "land," wherever used in this act, shall be held to mean and include not only the land itself, whether laid out into town lots or otherwise, with all things contained therein, but also all buildings, structures, improvements, trees and other fixtures of whatever kind thereon, and all rights and privileges belonging or in any wise appertaining thereto.

SEC. 3. The terms "personal estate" and "personal property," shall be construed to include all household furniture, goods, chattels, moneys and gold dust on hand or on deposit, either within or without this Territory; all boats and vessels, whether at home or abroad, and all capital invested therein; all debts due or to become due, over and above liabilities, whether on account, contract, note, mortgage or otherwise; all public stocks, and stocks or shares in all incorporated companies, and such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate.

SEC. 4. The following property shall be exempt from taxation:

1. All property, real and personal, of the United States and of this Territory.

2. All public or corporate property of the several counties, cities, villages, towns and school districts in this Territory, used or intended for corporate purposes.

3. The personal property of all literary, benevolent, charitable and scientific institutions, incorporated within this Territory, and such real estate belonging to such institutions as shall be actually occupied for the purposes for which they were incorporated.

4. All houses of public worship and the lots on which they are situated, and the pews or slips and furniture therein. All lodge buildings and furniture of any fraternity in this Territory, and grounds upon which said buildings stand shall be exempt the same as churches, and all burial grounds, tombs and rights