Sixth. The property of widows or orphan children, not to exceed the amount of one thousand dollars to any one family.

SEC. 5. The term "real estate," whenever used in this act, shall be deemed and taken to mean and include, and it is hereby declared to mean and include, the ownership of, or claim to, or possession of, or right of possession, to any land within the Territory; and the claim by, or possession of, any person, firm, corporation, association or company to any land, shall be listed under the head of real estate; provided, that the term "land," as used in this section, shall not be so construed as to include mining claims, either lode or placer; the term "personal property," whenever used in this act, shall be deemed and taken to mean, and it is hereby declared to mean and include, all household and kitchen furniture; all law, medical and miscellaneous libraries; all goods, wares and merchandise; all chattels of every kind and description; all money on hand or on deposit in bank or banks or with individuals; all money at interest, secured by mortgage or otherwise; gold, silver, and all other metals and minerals, solvent debts other than those mentioned in this section, when the amount thereof exceeds the indebtedness of the party assessed; stocks of goods on hand, horses, mules, oxen, cows, calves, beef-cattle, hogs, sheep, goats, jacks and jennets, and cattle of every description; wagons, carriages, buggies, omnibuses, stages, stage-coaches, sulkies, carts, drays, and all other vehicles, whether for use or pleasure or hire; all machines and machinery; all works and improvements; all store-ships and hulks; all steamers, vessels and water craft, of every kind and name, either owned in whole or in part by a resident or residents of the Territory, or navigating the waters of any river or bay within the Territory, or having a general depot or terminus within the Territory; all capital loaned, invested or employed in any trade, commerce, or business whatsoever; the capital stock of all corporations, companies, associations, firms, or individuals doing business or having an office in the Territory; the money, property and effects of every kind, except real estate, of all banks, banking institutions or firms; bankers, money-lenders and brokers, and all property of whatsoever kind or nature not included in the term 66 real estate," as said term is defined in this act; all personal property in the hands of any trustee, agent, administrator, executor or receiver, and all personal property, mortgaged or pledged, shall, for the purposes of taxation, be deemed to be the property of the person who has the possession thereof.

SEC. 6. The sheriff of each county, by virtue of his office, shall be the assessor of taxes and tax collector for his county,

and shall be designated as the "County Assessor" or "County Collector," as the case may be, and shall hold such office during the term for which he holds the office of sheriff.

SEC. 7. The county assessor before entering upon the duties of his office as assessor shall execute to the Territory of Arizona a bond in the penal sum of ten thousand dollars, with two or more sufficient sureties, to be approved by the Board of Supervisors, conditioned that he will faithfully perform all the duties of his office as required by law.

SEC. 8. Before proceeding to assess the taxable property of the county, he shall take and subscribe an oath, and deposit the same in the office of the County Recorder, which oath may be in the following form:

TERRITORY OF ARIZONA,

I do solemnly swear (or affirm), that I will, to the best of my knowledge and ability, truly and fairly assess, without favor or partiality, all the taxable property of the county of at its just cash value.

,

SEC. 9. The said county assessor may appoint such number of deputy assessors to assist in assessing the property of his county as he may deem proper; such appointment shall be in writing, and filed in the office of the County Recorder; and every such deputy, before he proceeds to execute the duties of his appointment, shall take and subscribe the oath provided in the preceding section, to be taken by the county assessor and filed in the office of the County Recorder. Such deputies, when so qualified, shall possess the same powers in making such assessments as their principal, but the county assessor shall be responsible for their acts.

SEC. 10. If any assessor, or deputy assessor, shall be of neglect of any of the duties enjoined on him by law, he shall be liable to indictment in any court of competent jurisdiction, and fined in any sum not exceeding five hundred dollars.

SEC. 11. Suit may be instituted on the assessor's bond in the manner prescribed by law, for the benefit of any person who may be aggrieved by the wrongful act or conduct of such assessor or his deputy.

SEC. 12. The assessor and his deputies are hereby authorized to administer all oaths and affirmations contemplated by law in the discharge of their duties as such assessors.

SEC. 13. Between the first Monday in March and the first Monday in June in each year, the county assessor, except otherwise required by special enactment, shall ascertain, by diligent inquiry and examination, all property in his county, real or personal, subject to taxation; and also the names of all persons, corporations, companies, or firms, owning, claiming or having the possession or control thereof; and he shall then determine the full cash value of all such property, and shall list and assess the same to the person, firm, corporation, association, or company owning or having the possession, charge or control thereof. For the purpose of enabling the assessor to make such assessment, he shall demand from each person and firm, and from the president, cashier, treasurer or managing agent of each corporation, association or company within his county, a statement, under oath or affirmation, of all the real estate and personal property within the county, owned, or claimed by, or in the possession or control of, such person, firm, corporation, association or company. If any person, officer or agent shall neglect or refuse, on demand of the assessor or his deputy, to give, under oath or affirmation, the statement required by this section, the assessor shall make an estimate of the value of the taxable property which such person, officer or agent neglected or refused to render, under oath or affirmation. If the owner of any property, not listed by another person, shall be absent or unknown, the assessor shall make an estimate of the value of such property. If the name of such absent owner is known to the assessor, the property shall be assessed in his, her or their name; if unknown to the assessor, the property shall be assessed to "unknown owners."

SEC. 14. If any person shall willfully make or give, under oath or affirmation, a false list of his, her or their taxable property, or a false list of taxable property under his, her or their control, such person shall be deemed guilty of perjury, and, upon conviction thereof, shall be punished therefor as is by law provided for the punishment of perjury; and any property willfully concealed, removed, transferred or misrepresented by the owner or agent thereof to evade taxation, shall, upon discovery, be assessed at five times the amount of tax for that year which would otherwise have been assessed upon it, and fifty per cent of the amount of such additional tax, when collected, shall be paid to the person or persons who

shall furnish the information which reveals the property so concealed, transferred or misrepresented, and the remaining fifty per cent, after deducting the usual percentage for collection, shall be paid into the treasury in the same manner as other taxes.

SEC. 15. If any person shall give the assessor or his deputy a false name, or shall refuse to give his or her name, or shall refuse to give a list of property as is by this act required, or shall refuse to swear or affirm to such list, he or she shall be guilty of a misdemeanor, and shall be arrested upon complaint of the assessor or his deputy, and upon conviction before a justice of the peace, he or she shall be punished by a fine of not less than ten dollars nor more than three hundred dollars, or by imprisonment of not less than two days nor more than three months, or by both such fine and imprisonment.

SEC. 16. That the County Assessor in the several counties in this Territory, when he assesses the property of any person or persons, company or corporation liable to taxation, who do not own real estate within the county of sufficient value in the assessor's judgment to pay the taxes on both his, her or their real and personal property, shall proceed immediately to collect the taxes on the personal property so assessed; provided, that property in transit or temporarily in a county shall not be assessed therein, but where the owner is domiciled; and if such person or persons, company or corporation shall neglect or refuse to pay such taxes, the assessor or his deputy shall seize sufficient of the personal property of the person or persons, company or corporation so neglecting or refusing to pay to satisfy the taxes and costs, and shall post a notice of such seizure with a description of the property in three public places in the county, one of which shall be in the precinct where it is seized, and shall at the expiration of five days proceed to sell at public auction at the time and place mentioned in the notice, to the highest bidder, for cash in lawful currency of the United States, a sufficient quantity of said property to pay the taxes and expenses incurred; provided, that if the owner of the property received shall give bond with sufficient security to be approved by the assessor, and in an amount sufficient to cover the amount of the taxes due, the said property shall be released to him, and for this service the assessor shall be allowed a fee of six dollars and the same mileage as is allowed by law to the sheriff of the county. Upon payment of the purchasemoney he shall deliver to the purchaser the property sold, with a certificate of the sale, the amount of taxes or assessment and

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the expenses thereon for which the property was sold; whereupon the title of the property so sold shall vest absolutely in the purchaser. If in any instance the county assessor shall be unable to find, seize and sell sufficient of the property of such person, persons, company or corporation to pay such taxes and costs of sale, and such person, persons, company or corporation shall neglect or refuse on request of the assessor to pay the same, or neglect or refuse to turn out property sufficient to pay such taxes and costs of sale, it shall be the duty of the assessor, if the sum exceed three hundred dollars, to go before the district court or the judge thereof at chambers, and in cases of three hundred dollars and less sums, then before a justice of the peace of the precinct wherein such party may reside, and make affidavit of the fact of assessment, the amount of taxes, the inability to find and seize property sufficient to pay such taxes and costs of sale, also the fact of neglect or refusal to pay the same or turn out property sufficient to pay the same and costs of sale; and on the filing of such affidavit the court or judge, or justice of the peace as the case may be, shall issue a citation ordering the party to appear forthwith or at a subsequent period, not to exceed five days, before such court, judge, or justice of the peace, to answer under oath concerning his property; such citation may be served by the assessor, sheriff, or any constable of the county, and shall be served by delivering a copy thereof to such party personally if he can be found, if not, by leaving a copy at his residence or place of business. On the examination if it shall appear that such party or parties have any money, goods, chattels or effects, the judge or justice of the peace shall order sufficient thereof to be turned out to the assessor to satisfy such taxes and costs of sale, and also costs of proceeding on the citation; and in case of a willful neglect or refusal by such parties either to obey the order of citation or the order to pay or to turn out property aforesaid, such party or parties shail be deemed in contempt of such court, judge, or justice of the peace, and may be proceeded against as in other cases of contempt in civil cases in the courts of justice in this Territory. For services under the provisions of this section, such fees shall be allowed as for similar services in civil cases, to be collected only from parties owing such taxes; in other respects than herein provided, the proceedings under this section shall be conducted as provided in the Civil Practice Act of this Territory, regulating proceedings supplemental to executions, and in case it appears from the affidavit of the assessor that such person or persons owing such taxes is about to abscond from the county, or is about to convey his property with intent fraudulently to evade the payment of such taxes, in such cases the citation herein