west quarter" or the "southwest quarter" or the "northeast quarter" or the "southeast quarter," respectively; and likewise the abbreviation of N.2 or S.2 or E.2 or W.2 shall be presumed to mean the "north half" or the "south half" or the "east half" or the "west half," respectively, of the section or quarter or other portion of land immediately following it; and combinations of such letters and figures shall be read accordingly, as for instance, S2 N. E.4 shall be taken as intended to mean and describe the south half of the northeast quarter, and similar combinations of such letters and exponents shall be construed accordingly; provided, further, that in the absence of such figure placed in the position of an exponent, wherever abbreviations N. W. or S. W. or N. E. or S. E. shall be used alone or with similar abbreviations they shall be presumed to mean and be read as "northwest quarter" or "southwest quarter" or "northeast quarter" or "southeast quarter," respectively, unless it shall clearly appear from the context that a course only is intended.
The abbreviation, "Sec." shall be taken as meaning "section" and the letters "t" or "twp" or "tp" shall be taken as meaning "township" and the letters "r" or "rg" or "rge" shall be taken as meaning "range"; and the abbreviation "b", "blk" or "bk" shall be taken as meaning "block" and the abbreviation "add" or "ad" shall be taken as meaning "addition"; and the abbreviation "sub" or "subd" shall be taken as meaning "sub-division."
Whenever the abbreviation "do" or characters ",," or other similar abbreviations or characters shall be used in any such proceedings, they shall respectively be construed and held as meaning and being the same name, word, initial, letter or letters, abbreviations, figure or figures as the last preceding such ",," or "do" or other similar characters.
And no description in which the foregoing abbreviations, symbols, initial letters, figures or characters can be definitely understood by the application of the foregoing definitions and rules where by such construction the description of real estate in any taxation proceedings can be made definite, shall be held as defective because such abbreviations are used instead of the words or fractions symbolized thereby. Further it is hereby intended to abrogate as to all further taxation proceedings the rule of construction arising from the early and other decisions of the Supreme Court of this state under which such descriptions in taxation proceedings as N. E.4 of a designated section are held to be indefinite and void for taxation purposes.
Provided, further, that the provisions of this Act shall apply to all future taxation proceedings, including special assessments for improvements in cities.
Approved, February 10, 1915.
