To John Q. Cannon, in full for services as
captain from Jan. 6th to Jan. 26th inclus-
ive, 1895 (N. G. U.)..
To John Q. Cannon, in full for meals, lodg-
ing and stable expenses at Carlisle ranch,
San Juan county, Jan. 24, 1895..
To John Q. Cannon, in full for meals and
sundry expenses for Captain Gibbs and
guide (paid for by Cannon)..

To G. M. Ottinger, in full for meals and
sundry expenses during the campaign...
To Grant Bros.' Livery and Transfer Co., in
full for horse hire for N. G. U. at Terri-
torial Fair 1895...

To W. H. Clayton, in full for locks, etc., for
N. G. U., Exposition building..

6.80

To Graham & Son, in full, Ogden, for drayage for N. G. U...

2.75

To Frank Christensen, Ogden, for drayage for N. G. U.......

3.00

To C. E. Layne, Ogden, in full for drayage for N. G. U..........

1.00

To Mrs. Jane S. Mills, Salt Lake City, in full
for cleaning office room for N. G. U., from
April 23, 1894, to April 23, 1895 ..
To A. Milton Musser, in full for expense in-
curred in receiving and planting 30,000,000
white fish fry...

To school for the deaf and dumb for plumb-
ing and fitting up rooms for the depart-
ments...

To school for the deaf and dumb, for main-
tenance of the department for the blind, or
so much thereof as may be necessary. . . .
To Deseret Agricultural and Manufacturing
Society for care and maintenance of expo-
sition buildings and grounds, or so much
thereof as may be necessary.

To the Broom hotel, Ogden, in full for board
N. G. U. 635 meals..

To Thomas Marioneaux, official reporter,
third district court of Utah Territory, in
full for stenographer's fees in reporting
criminal cases in the year 1894...
To Salt Lake Lithographing Co., in full for

48.00

30.00

1,800.00

2,500.00

1,200.00

239.75

73.00

General appropriations.

printing world's fair books, as per order
World's Fair commission..

To Charles De Moisy, assignee, in full for
the
Provo Lumber, Manufacturing &
Building Co., for building an addition to
the insane asylum..

To Fred Turner, sheriff of Cache county, in
full for providing the repairs, furniture,
fuel, etc., for the district court of the
fourth judicial district, Territory of Utah,
for the February and September terms
thereof, held at Logan in 1895 ...

To the Reed Hotel company, Ogden, for board
and lodging in full in April, 1894, for Chief
Pratt and thirty-one officers of the Salt
Lake City police force 34 days, at $2 per day,
the force under command of Gov. Caleb
W. West, for the protection of Ogden
City, payment recommended by the Senate
committee on claims ...

To the Reed Hotel company, Ogden, in full
for board and lodging of Lieut. Lassiter
in April, 1894, 44 days, at $2 per day, while
acting under the command of Gov. Caleb
W. West...

To the Reed Hotel company, Ogden, in full
for board and lodging of Lieut. Bloor, in
April, 1894, 34 days, at $2 per day, while
acting under the command of Gov. Caleb
W. West..

To the Reed Hotel company, Ogden, in full
for board and lodging of Lieut. Smith in
April, 1894, day, at $2 per day, while act-
ing under the command of Gov. Caleb W.
West.....

To the Reed Hotel company, Ogden, in full
for board of Lieut. James, three meals at
50 cents per meal, while acting under the
command of Gov. Caleb W. West

To the Dooly building, in full for rent of
rooms in the Dooly block, Dec. 1, 1893, to
July 31, 1894, for the use of the world's
fair commission

To J. W. Whitehead, Jr., ex-Territorial
treasurer, in full for amount paid American

$ 400.00

4.221.10

284.15

217.00

9.50

7.00

1.50

1.50

100.00

Exchange National Bank, N. Y., for cancelling interest coupons

To American Exchange National Bank, N. Y., in full for amount of interest now due on coupons

To Wells, Fargo & Co., N. Y.,.in full for amount now due for cancelling interest coupons

Unlawful to exceed appro

by consent.

Sec. 2. It is hereby declared unlawful for any State officer or State board of any of the institutions of priation except the State to contract any indebtedness in excess of the appropriation herein provided, except by and with the consent of the State Board of Examiners, previous to the contraction of such indebtedness.

with State

Sec. 3. All statements for claims and bills for Bills to be filed money appropriated herein shall be filed with the State Auditor. Auditor before warrants shall be drawn for the same.

Sec. 4. All moneys herein appropriated shall be Manner of paid out of the State treasury in the manner prescribed payment. by law.

to be dupli

Sec. 5. Payment for salaries or other expenses Payments not included in this act shall not be duplicated, if it shall eated. appear that they are covered by appropriations made heretofore by special laws.

Sec. 6. All acts and parts of acts in conflict herewith are hereby repealed.

Sec. 7. This act shall take effect upon approval.
Approved April 5, 1896.

CHAPTER CXXIX.

REVENUE ACT.

AN ACT prescribing the mode of making Assessment, Equalization, Levy and Collection of Taxes for raising Revenue, and for other purposes relating thereto, and repealing all acts and parts of acts in conflict therewith.

Be it enacted by the Legislature of the State of Utah:

SECTION 1. All property in this State, not exempt Property taxed under the laws of the United States, or under the Con- tots value.

exempt from taxation.

stitution of this State, shall be taxed in proportion to its value, as hereinafter provided.

Sec. 2. The property of the United States, of the Puplic property State, counties, cities and towns, (when necessary for municipal purposes or when no revenue is derived therefrom), school districts, and public libraries, lots with the buildings thereon, used exclusively for either religious worship or charitable purposes, and places of burial not held or used for private or corporate benefit, shall be exempt from taxation. Ditches, canals and flumes, owned and used by individuals or corporations for irrigating lands owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purpose.

Ditches, etc.,

for irrigating

not to be taxed

separately.

claims, mining

net proceeds of mines.

Sec. 3. All mines and mining claims, both placer Mines, mining and rock in place, containing or bearing gold, silver, machinery and copper, lead, coal or other valuable mineral deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground or some part thereof of such mine or claim is used for other than mining purposes and has a separate and independent value for such other purposes, in which case said surface ground or any part thereof so used for other than mining purposes shall be taxed at its value for such other purposes as provided by law; and all the machinery used in mining and all property and surface improvements upon or appurtenant to mines and mining claims, which have a value separate and independent of such mines and mining claims, and the net annual proceeds of all mines and mining claims shall be taxed as other personal property.

Definition of terms.

Property.

Real estate.

DEFINITIONS.

Sec. 4. Whenever the terms mentioned in this section are employed in this act, they are employed in the sense hereafter affixed to them.

First. The term "property" includes moneys, credits, bonds, stocks, franchises and all other matters and things, real, personal and mixed, capable of private ownership; but this shall not be so construed as to authorize the taxation of the stocks of any company or corporation when the property of such company or corporation represented by such stocks, has been taxed. Second. The term "real estate" includes:

1. The possession of, claim to, ownership of, or right to, the possession of land.

2. All mines, minerals and quarries in and under the land subject to the provisions of section 3 of this act; all timber belonging to individuals or corporations, growing or being on the lands of the State or the United States and all rights and privileges appertaining thereto.

3. Improvements.

Third. The term "improvements" includes: All buildings, structures, fixtures, fences and improvements, erected upon or affixed to the land, whether the title has been acquired to said lands or not.

Improvements.

property.

Fourth. The term "personal property" includes Personal everything which is the subject of ownership not included within the meaning of the term "real estate" and "improvements."

cash value.

Fifth. The terms "value" and "full cash value" Value and full mean the amount at which the property would be taken in payment of a just debt due from a solvent debtor.

Sixth. The term "credit" means those solvent Credit. debts, secured or unsecured, owing to a person.

The term "debts" means those secured or unse- Debts. cured liabilities, owing by a person.

Seventh. The term "person" as used in this act Person. shall be construed to include partnerships, corporations and associations of persons.

Debts may be

Obligations not

In making up the amount of credits which any per- deducted from son is required to list he will be entitled to deduct credits. from the gross amount of such credits the amount of all bona fide debts owing by him, but no acknowledgment of indebtedness not founded on actual consideration, and no such acknowledgment made for the purpose of being so deducted, must be considered a debt within the intent of this section; and no person is en- to be deducted. titled to a deduction on account of an obligation of any kind given to an insurance company for the premium of insurance, nor on account of any unpaid subscription to any institution or society, nor on account of a subscription to, or installment payable on the capital stock of any company or corporation; and no liability of any person or persons, company or corporation as surety for another must be deducted; and no other liability of any person or persons, company or corporation, on any bond or undertaking must be deducted; and no deduction must be made in any case