the first Monday in May following, and the Auditor shall hear and determine all complaints arising from such revision which are made before the first Monday in June following thereafter, and he shall have the same power to correct and adjust such assessment of income as is now given by law to the county board of equalization in cases of assessments of property ad valorem and the remedy and proceedings before the said Auditor shall be the same as those provided for reviewing assessments of property ad valorem by the county board of equalization.

When Payable-Delinquent-Collection.

Section 10. The State Auditor shall complete the assessments of income for each person and compute the tax thereon on or before the first Monday in June of each year, and such taxes shall be due and payable upon the fifteenth day of June, and shall become delinquent if not paid on or before the first day of July next following. Whenever any such tax becomes delinquent, the State Auditor shall have power, and it shall be his duty, to issue to any sheriff of this State, a warrant, such as is provided in section 7392, Revised Laws of Oklahoma, 1910, except that it shall command him to pay the amount collected to the State Auditor. Such proceedings shall be had thereon as upon a tax warrant issued by a county treasurer for delinquent taxes. Delinquent Taxes Lien on Property.

Section 11. If any of the taxes herein levied become delinquent, they shall become a lien on all the property, personal and real, of the delinquent person, and shall be subject to the same penalties and provisions as are all ad valorem taxes.

Income Tax Returns Not to Be Printed.

Section 12. It shall be unlawful for any person to print or publish in any manner whatever, any income tax return or any part thereof, or the taxes due thereon, unless the tax herein becomes delinquent; and any person violating the provisions of this section shall be deemed guilty of a

misdemeanor and shall be fined not to exceed fifty ($50.00) dollars and imprisonment in the county jail not more than thirty days for each offense.

Repeal.

Section 13. Article seventeen of chapter seventy-two, Revised Laws of Oklahoma, 1910, is hereby repealed.

Approved March 17, 1915.

CHAPTER 165.

DEPENDENT CHILDREN-HOME-SCHOOL FACILITIES.

AN ACT to enable county commissioners to levy a tax of one-half mill upon the taxable property of the county for the purpose of buying a building site and erecting a home for the neglected and dependent children of said county, and to enable such children to attend school, and declaring an emergency. Be It Enacted By the People of the State of Oklahoma: Home for Children-Levy of Tax-Certain Counties.

Section 1. In all counties in this State having a population of not less than twenty-four thousand eight hundred, nor more than twenty-five thousand one hundred, according to the last federal census or any federal census hereafter taken, the county commissioners of each county, if they deem it necessary, may levy a tax not to exceed one-half mill upon all the taxable property of such county for the purpose of buying a suitable building site and the erection of a building for the maintenance of all neglected and dependent children. Said home shall not be located further

S. L. '15-9

than three-fourths of a mile from the school house at the county seat in said county, or if such site cannot be secured at the county seat, then not more than three-fourths of a mile from some other suitable public school in said county. Nothing contained herein shall prevent the use of the insane fund or so much thereof as may be necessary for the purpose of maintaining such home.

Purchase of Site-Building and Equipment.

Section 2. After the levy herein provided shall have been made, the county commissioners shall purchase a building site and erect said building or may, in their discretion, purchase a building already constructed, the dimensions and kind of structure to be decided upon by said commissioners and they shall purchase the necessary equipment for such home. Such equipment shall be sufficient to accommodate such neglected or dependent children as may be hereafter placed in such home by the board.

Supervision and Management.

Section 3. The county judge, the chairman of the board of county commissioners and the county superintendent shall constitution a board of general supervision for such home. They shall appoint a matron and such other persons as may be necessary for the management of said home and shall have the power to remove any appointee at will. Such matron shall be a person of good moral character, of reasonable learning and shall have had some practical experience in the care and discipline of children. She shall receive as a compensation for the faithful performance of her duties, a salary not to exceed fifty dollars ($50.00) per month to be paid out of the salary fund of such county as is provided in other cases.

Who May Be Admitted-Regulations.

Section 4. All female children not over the age of sixteen years and all male children not over the age of fourteen years who are neglected and dependent may be kept and maintained in said home during the time such

children are attending school, or so long thereafter as the board may deem it necessary and expedient; provided, that said board shall have the power to take any child under the ages aforesaid, when the parents of such child are living and fail or refuse to place such child in some school, and place the same in said home for the purpose of education. If the parents of such children refuse or neglect to send them to school as provided by law, then it shall be the duty of the board in such county to take charge of such children and place them in this home for the purposes aforesaid. The length of term for which such children shall be required to attend the public school shall be determined by the board; provided, that nothing in this act shall be so construed as to prevent the said board from delivering such children back to the parents or guardian at any time they may deem it proper.

Children Out of School-Duty of County Superintendent.

Section 5. It is hereby declared to be the duty of the county superintendent of said county, together with a probate officer, to report to the county judge the names of all children who are neglected and dependent and who are not attending school as provided by law. And upon the filing of such report the judge of the county court shall cause the probate officer of such county to serve notice upon the parents or other persons having such children in charge. It shall be the duty of such officer under such notice to investigate the conditions of such children and report the same to the county judge. Upon such information the board. may, if they deem it proper, cause such child or children to be placed in said home under the provisions of this act.

Relatives May Visit-Regulations.

Section 6. The parents, near relatives, or guardian of such children shall be allowed to visit such home and to see the children at any reasonable hour; provided, the board shall be empowered to designate certain hours for such visitation. No parent, relative or guardian of any

such children shall be allowed to board, take meals or sleep at said home, except the matron or other persons employed therein.

Charges Children Possessing Income.

Section 7. The guardian of any child who has an income or an estate sufficient to educate and maintain such child, and who refuses or neglects to send such child to school as provided by law, shall be compelled under the provisions of this act to deliver such child to the county judge; provided, that no charge of over $10.00 per month shall be made for board and the additional expenses necessary to clothe such child, and that said county judge by proper order may use any part of such income or estate for said purpose.

Children Admitted to School Free.

Section 8. It shall be the duty of the county superintendent and the principal of the school in the district where such home is located to receive all children from said home without any additional expense or tuition.

County Commissioners May Act if No County Judge.

Section 9. In case the office of county judge shall be abolished then the authority herein conferred upon the county judge shall be vested in the board of county commissioners of said county and the chairman of such board shall have all power herein vested in the county judge.

Emergency.

Section 10. For the preservation of the public peace, health and safety an emergency is hereby declared to exist by reason whereof this act shall take effect and be in force from and after its passage and approval.

Approved March 17, 1915.