termine the amount of excess levy above the five mills that will be required to raise the amount as determined by the assessed valuation for the current fiscal year. Within ten days after the amount of such excess levy has been determined, the board of education shall issue a call for and hold an election in May for the purpose of voting on said excess levy. Said election shall be called by the board of education in the manner provided by law for calling special school elections in cities of the first class. Levy-How Made.

Section 3. If a majority of those voting on said excess levy shall vote in favor thereof at the election held as provided by section 2 of this Act, then it shall be the duty of the board of education to attach to the estimate sheet, when making the estimate required by law, a transcript showing the record of the board of education in calling the election, and the returns received from said election. It shall then be the duty of the County Excise Board, if any excess levy be required, to raise the amount of the estimate as approved by the Board of Education to make such excess levy in such an amount as will be required to produce the amount of the approved estimate not to exceed, however, the amount of such excess levy as had been voted as provided by section 2, of this Act.

Contract With Teachers-When Made.

Section 4. For the purpose of preventing a deficiency in the revenues of Boards of Education in cities of the first class, no contract shall be made with teachers until after the election has been held as provided by section 2 of this Act, provided, that the provisions of this Act shall not apply to cities of over fifty thousand population, as now hereafter shown by the last Federal census, and shall in no way be construed as amending or repealing any of the provisions of law applying to such cities.

Repeal.

Section 5. All acts and parts of acts in conflict with this Act are hereby repealed.

Emergency.

Section 6. 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 April 2, 1915.

CHAPTER 193.

COUNTY ASSESSORS-SALARY-DEPUTIES.

(HOUSE BILL No. 24.)

AN ACT amending section 6, chapter 152, Session Laws 1911, and providing for a salary for county assessors and deputy county assessors, and declaring an emergency.

Be It Enacted by the People of the State of Oklahoma:

Manner of Making Assessments.

Section 1. That section 6, chapter 152, of the Session Laws, 1911, be and the same is hereby amended to read as follows:

"Section 6. The County Assessor shall on the 15th day of January of each year proceed to take a list of all taxable property in the county, and assess the value thereof as of January 1st, in the following manner, to-wit: By posting notices in three or more conspicuous places in each city or voting precinct at least ten days prior to the date the assessor will meet the taxpayers to list their property, and said assessor shall remain at each city or voting precinct one day for each sixty voters, or major fraction thereof, in said city or voting precinct. If any taxpayer shall fail to meet the assessor and list his property on the date advertised in his voting precinct, he may meet him in another township or voting precinct and list same. If any taxpayer by reason of sickness or any other unavoidable circumstances, shall not be able to meet the assessor on the date advertised, he may render a written list of all his personal property, including a legal description of his real estate, if any, and shall subscribe and swear to the oath required by each taxpayer as to its correctness. After the county assessor shall have visited each city or voting precinct in compliance with the foregoing provision of this Act, he shall give notice by publication in some newspaper of general circulation in the county, and if there is no newspaper published in said county, then by posting notices in each voting precinct that he will be in his office at the county seat the next twenty days for the purpose of assessing those who have not assessed their property for the current year. At the expiration of twenty days those who have failed to assess their property for the current year shall be declared delinquent, and the penalty of $1.00 for such failure shall be added to his or her tax, and entered on the tax books, and collected by the county treasurer and when collected, shall be paid

11-S. L.

to the deputy assessor or his department, who assessed said delinquent property. Provided, that no assessor shall be authorized to proceed by giving notice, as this section provides, until the board of county commissioners of such county shall have authorized such procedure, by resolution duly passed in regular or special session, and be published at least once in some newspaper of general circulation in the county."

Salary of County Assessor.

Section 2. That after the first Monday in January, 1917, the county assessor shall receive as his full compensation, the following, to be paid by the county, based upon the preceding Federal census of such county: In counties having a population of 7,000 or less, the sum of $1,000.00 per annum; in counties having a population in excess of 7,000 and not to exceed 10,000 the sum of $1,300.00 per annum; in addition to the foregoing he shall receive the sum of $50.00 for each additional 1,000 inhabitants up to 20,000; in addition to the foregoing in counties in excess of 20,000 and not exceeding 30,000, the sum of $25.00 for each additional 1,000; in addition to the foregoing, in counties having a population in excess of 30,000 and not to exceed 40,000, the sum of $15.00 for each additional 1,000; in addition to the foregoing, in counties having a population in excess of 40,000 and not to exceed 50,000, the sum of $10.00 for each additional 1,000, and in counties having a population in excess of 50,000 the sum of $2,400.00 per annum.

Salary of Deputy.

Section 3. That after the first Monday in January, 1917, the county assessor may, with the consent of the county commissioners, expend for deputy hire, to be paid by the county based upon the next preceding Federal census, not to exceed the following amounts: In counties having a population of 10,000 or less, the sum of $300.00 per annum; in counties having a population in excess of 10,000 and not to exceed 15,000, the sum of $500.00 per annum; in counties having a population in excess of 15,000 and not to exceed 30,000, the sum of $800.00 per annum; in counties having a population in excess of 30,000 and not to exceed 50,000, the sum of $1,2000.00 per annum; in counties having a population in excess of 50,000 and not to exceed 60,000 the sum of $2,000 per annum; in counties having a population in excess of 60,000 the sum of $4,500 per annum; provided, that in

counties having a population in excess of 15,000 and not to exceed 30,000, and in which the total assessed valuation of all property including public service corporation property, exceeds $25,000.00, the county assessor may, with the consent of the board of county commissioners, expend for deputy hire in addition to the above amounts the sum of $600.00; and provided further, that in counties having a population in excess of 30,000, and not to exceed 50,000, and in which the total assessed valuation of all property, including public service corporation property, exceeds $45,000,000, the county assesor may, with the consent of the board of county commissioners, expend for deputy hire in addition to the above amounts, the sum of $800.00 and provided, further, that the sum which the county assesor expends for deputy hire shall be paid by the county directly to such deputies.

Repeal.

Section 4. All acts and parts of acts in conflict herewith are hereby repealed.

Emergency.

Section 5. 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 April 5, 1915.

CHAPTER 194.

COUNTY SUPERINTENDENT CLERK HIRE.

(HOUSE BILL No. 462.)

AN ACT giving the county superintendent of public instruction of the state of Oklahoma a right to employ a clerk, and declaring an emergency.

Be It Enacted by the People of the State of Oklahoma:

To Have Clerk in Certain County.

Section 1. Each County Superintendent of Public Instruction of this state in counties having a population, as shown by the present or any Federal census hereafter taken, of not less than 29,100 and not more than 29,300, may, with the consent of the county commissioners expend for clerk hire not to exceed six hundred ($600.00) dollars per annum.

Emergency.

Section 2. For the preservation of the public peace, health and safety, an emergency is hereby declared to exist, by reason whereof it is necessary that this Act take effect and be in force from and after its passage approval.

Approved April 2, 1915.

CHAPTER 195.

MANUFACTURERS-COTTON MANUFACTURERS NOT TAXABLE. (HOUSE BILL No. 549.)

AN ACT to encourage the development of the manufacture of cotton in the state of Oklahoma and exempting from taxation for a period of ten years all property devoted exclusively to such purposes, and declaring an emergency.

Be It Enacted by the People of the State of Oklahoma:

Property Used in Cotton Manufactures Non-Taxable.

Section 1. All property, both real and personal, used exclusively for the manufacture of cotton, by carding, splinting, or weaving in cloth, or other manufactured product, and all moneys invested or loaned and used in or for the operation or carrying on of such business, is hereby exempted from taxation by the state of Oklahoma, or any taxing authority therein, for a period of ten years from and after the passage and approval of this Act.

Emergency.

Section 2. 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 approval.

Approved March 30, 1915.