Page:1889 Territory of Dakota Session Laws.djvu/191

136 shall stand in the place of the report required hy law to be made by such company and shall in all courts within this Territory be evidence of the amount of such tax and penalty and of the other facts stated therein in pursuance of this act.

§ 3. .] In case any railroad company which shall have accepted the provisions of this act shall fail or neglect to pay the amount reported at the time and in the manner hereinafter provided, for a period of thirty days after the same shall have become due by the terms thereof, in such case there shall be added to the amount of such tax ten per centum thereof as a penalty for such failure or neglect to pay.

§ 4. .] At any time after the expiration of the period of thirty days after the amount as above provided bas become due and payable under the provisions of this act, the Territorial Treasurer or. his deputy shall distrain sufficient goods, chattels or other moveable property if found within this Territory to pay the said amount due from such corporation, together with the penalty thereon as hereinafter provided and shall immediately advertise the sale of the same in at least three newspapers published within this Territory, stating the time when, and the place where such property shall be sold; such sale shall take place at some point on the railroad of such delinquent company and at least four weeks notice of the time and place of such sale shall be given; such delinquent company, its successors or assigns may pay in such amount and penalty at any time before the sale of the property distrained as herein provided, and thereupon further proceedings in connection with such distress shall cease and the property distrained shall be delivered to the owner thereof.

§ 5. .] The lands of any railroad company shall become subject to taxation in the same manner as other similar property as soon as the same are sold, leased or contracted to be sold or leased, and on or before the first day of April of each year each railroad company having lands within this Territory shall return to the county clerk of each county within this Territory full and complete lists, verified by the affidavit of such officers of the company having knowledge of the facts, of all lands of such company situated within sucb county sold or contracted to be sold or leased during the year ending the last day of December preceding, and the list furnished on or before the first day of April, A. D. 1889, in compliance with the terms of this section, shall include a complete list of all landa sold or leased, prior to the last day of December, 1888.

§ 6. .] The moneys received and collected by the Territorial Treasurer in pursuance of this act shall be disposed of by him as follows: In case the railroad company paying such tax owns no land granted in aid of the construction of its railroad, one-third of the same shall be retained in the Territorial treasury for the use of the Territory, and the remainder shall be