of taxes, and which it is claimed ought to be refunded, shall be commenced within sixty days after the payment or seizure of said money. SEC. 3. Any action brought for the refund of 1920 taxes paid under protest must be started within sixty days after the passage and approval of this act. SEC. 4. An emergency existing therefor, this Act shall take effect and be in force from and after its passage and approval. Approved March 15, 1921. CHAPTER 108. (S. B. No. 230.) AN ACT AMENDING SECTION 6613, ARTICLE 3, CHAPTER 250, COMPILED STATUTES OF IDAHO, RELATING TO THE TIME WITHIN WHICH ACTIONS TO RECOVER GOODS OR MONEY FROM OFFICERS, MAY BE COMMENCED; AND DECLARING AN EMERGENCY. Be It Enacted by the Legislature of the State of Idaho: SECTION 1. That Section 6613, Article 3, Chapter 250, Compiled Statutes of Idaho be, and the same is hereby, amended to read as follows: Section 6613. Within one year: An action against an officer or officer de facto: To recover any goods, wares, merchandise or other property seized by any such officer in his official capacity as tax collector, or to recover the price or value of any goods, wares, merchandise, or other personal property so seized, or for damages for the seizure, detention, sale of or injury to, any goods, wares, merchandise or other personal property seized, or for damages done to any person or property in making any such seizure. ** ** An emergency existing therefor, this act shall take effect and be in force from and after its passage and approval. Approved March 14, 1921. CHAPTER 109. (H. B. No. 314.) AN ACT TO AMEND SECTION 15 OF CHAPTER 193 OF THE LAWS OF 1919 RELATING TO THE APPORTIONMENT AND APPLI CATION OF THE PROCEEDS OF THE IDAHO STATE Be It Enacted by the Legislature of the State of Idaho: SECTION 1. That Section 15 of Chapter 193 of the Laws of 1919 be, and the same is hereby, amended to read as follows: "Section 15. The Department of Public Works of the State of Idaho is hereby directed to apply the proceeds of the said Idaho State Highway Bonds, fourth issue, as follows, to-wit: * * To the completion or construction of state roads or bridges in co-operation with counties and highway districts of the State of Idaho or the Federal Government or both, in such amounts as deemed proper by the Department. Provided, That the Commissioner of Public Works may proceed with the construction of sections of designated state highways without the co-operation of counties or highway districts, or of the Federal Government, when, in the judgment of said Commissioner, it is for the best interests of the state to do so." SEC. 2. That new sections shall be added to be known as Section 15A, Section 15B, and Section 15C, to read as follows: "Section 15A. (a) Seventy-five per cent. of the proceeds of the said Idaho State Highway Bonds, fourth issue, shall be allotted to state highways in each county of the state in which state highways are designated, in the ratio that the total assessed valuation of each county for the year 1920 bears to the total assessed valuation of the State of Idaho for the year 1920, as shown by the following schedule: Provided, That the amount so allotted to state highways in each county, shall be proportioned to state highways in the several highway districts in which state highways are designated, and to state highways in portions of the county not included in highway districts, in which state highways are designated, in the ratio that the total assessed valuation of each highway district in which state highways are designated, or portions of the county not included in highway districts in which state highways are designated, bears to the total assessed valuation of all highway districts in which state highways are designated, and portions of the county not included in highway districts in which state highways are designated; such assessed valuation to be assessed valuation for the year 1920. Washington TOTAL 30,930.00 35.50 $1,500,000.00 (b) Twelve and one-half per cent. of these funds shall be expended on the North & South Highway, in the neutral zone between the East Fork of the Weiser River in Adams County and Whitebird in Idaho County. (c) Twelve and one-half per cent. of these funds shall be used in the discretion of the Commissioner of Public Works for the purpose of providing highways or bridges in undeveloped sections of the state, and for any other purposes incidental to the construction, improvement or maintenance of the state highway system; Provided, however, That the reimbursement due to the highway districts of Clearwater County, not to exceed $35,029.23 shall be paid out of this allotment. "Section 15B. Certain counties and highway districts having, during 1919 and 1920, contributed to the cost of state highway work in excess of two dollars for each one dollar contributed by the State of Idaho, said work having been done in cooperation with said state, with the understanding that the Department of Public Works would recommend reimbursement to said counties and highway districts to the extent of one-third of any excess amounts so contributed, the amounts set forth in the following schedule are hereby recognized by the Sixteenth Session of the Legislature of the State of Idaho, as just and equitable claims against the state. |
