Page:1889 Territory of Dakota Session Laws.djvu/221

166 justly due from such company as nearly as may be available, and shall thereupon collect such tax so ascertained together with said penalty thereon. The amount of tax ascertained hy the Territorial Treasurer, as in this section provided, shall, together with said penalty thereon, be by him entered in the book of his office, and such entry, when so made, shall stand in the place of the report required by law to be made by such companies, and shall, in all courts of this Territory, be evidence of the amount of such tax and penalty and of the other facts stated herein in pursuance of this act.

§ 3. .] In case any express or sleeping car company doing business in this Territory shall fail or neglect to pay the tax reported by it to be due in pursuance of this act, or charged upon the books of the Territorial Treasurer, as provided in section 2, of thir act, for the period of thirty (30) days after the same shall have become due, 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 (30) days after any tax has become due and payable under the provisions of this act, the Treasurer or his Deputy shall distrain sufficient property, goods or chattels, if found within this Territory, to pay the taxes or per centum due from such company, together with the penalty thereon herein provided, and the cost of sale and shall immediately advertise the sale of the same in at least three newspapers published in the Territory, stating time when and the place where such property shall be sold, and four (4) weeks notice of the time and place of such sale shall be given. Such sale shall take place at some point in this Territory and the proceeds of the same shall apply to the payment of the tax or per centum due. The delinquent company, its successors or assigns, may pay any such tax and penalty, together with the cost of thesame at any time before the sale of the property distrained, as provided, and thereupon further proceedings in connection with such distress shall cease and the property returned to the owner thereof.

§ 5. .) The money secured and col- lected by the Territorial Treasurer, under the provisions of this act, shall be disposed of by him as follows: One-third (#) thereof shall be retained in the Territorial treasury for the use of the Territory, and the remainder shall be apportioned among the several counties, as nearly as may be in proportion to the amount earned therein, and to facilitate this apportionment it shal! he the duty of the county clerk or county auditor of each county, on or before the first day of April of each year, to report to the Territorial Treasurer the number of express routes and miles of each, together with the number of offices where goods are received and transmitted, and the number of sleeping car routes and number of miles in said county.

§ 6. .] The provisions of this act shall apply to all express companies and sleeping car companies doing bus-