iness in this Territory; Provided, however, that express routes and sleeping cars owned and operated exclusively by railway companies doing business in this Territory, as a part of their railway equipment, and whose gross earnings are included in railroad earnings in their annual report to the Territorial Treasurer, for the purposes of taxation shall be exempt from the provisions of this act.
§ 7. Repeal.] All acts or parts of acts in conflict with this act are hereby repealed.
§ 8. In effect when.] This act shall take effect and be in force from and after its passage and approval.
Approved, March 8th, 1889.
CHAPTER 121.
TAX ON DOGS.
AN ACT to Provide for the Levy and Collection of a Tax Upon Dogs.
Be it Enacted by the Legislative Assembly of the Territory of Dakota:
§ 1. Assessor’s duty.] That each and every Assessor in this Territory, when making the assessment shall annually make a list of the names of all persons who own or keep a dog or dogs, and set opposite the name of such owner or keeper the number of dogs, he or she has in his or her possession, or that is, or are kept on his or her premises, which list shall be returned by such Assessor to the County Clerk or Auditor of the county in which said list is taken, with the assessment roll.
§ 2. Tax of one dollar.] That the County Clerk or Auditor of each county shall charge upon the tax list against the name of each person reported and returned as the owner or keeper of a dog or dogs, as a tax, the sum of one dollar per each dog owned or kept by such person, which tax shall be collected at the same time and in the same manner as other taxes upon personal property.
§ 3. Repeal.] Thatall acts or parts of acts in conflict with this act are hereby repealed.
§ 4. Effect-when.] That this act shall take effect and be in force from and after its passage and approval.
Approved March 8, 1889.
