2491. Civil and criminal remedies not merged. When the violation of a right admits of both a civil and criminal remedy, the right to prosecute the one is not merged in the other. [C. L. § 3000.

2492. Effect of repealing a statute. The repeal of a statute does not revive a statute previously repealed, nor affect any right which has accrued, any duty imposed, any penalty incurred, nor any action or proceeding commenced under or by virtue of the statute repealed. [C. L. § 2982*.

2493. Time, how computed. The time in which any act provided by law is to be done is computed by excluding the first day and including the last, unless the last is a holiday, and then it is also excluded. [C. L. § 2992. Cal. C. Civ. P. 2 12; Mont. Pol. C. ? 11.

2494. When appointed day is a holiday. Whenever any act of a secular nature, other than a work of necessity or mercy, is appointed by law or contract to be performed upon a particular day, which day falls upon a holiday, such act may be performed upon the next business day with the same effect as if it had been performed upon the day appointed. Nothing in this nor the preceding section shall be so construed as in any manner to change, alter, or modify the time of the maturity of negotiable instruments. [C. L. § 2993.

Cal. C. Civ. P. 2 13; Mont..Pol. C. 2 13*. Maturity of negotiable instrument, ? 1587. Holidays, 2 1145. 2495. Seal, how affixed. When the seal of a court, or public officer, is required by law to be affixed to any paper, the word "seal" includes an impression of such seal upon the paper alone, as well as upon wax or a wafer affixed thereto. In all other cases the word seal may include a scroll printed or written. [C. L. § 2994.

Cal. C. Civ. P. 14; Mont. Pol. C. ? 13*.

Private seals unnecessary, 1976.

2496. Where authority joint, majority may act. Words giving a joint authority to three or more public officers or other persons, are construed as giving such authority to a majority of them, unless it is otherwise expressed in the act giving the authority. [C. L. § 2995.

Cal. C. Civ. P. 15; Mont. Pol. C. 14.

2497. Words and phrases, how construed. Words and phrases are construed according to the context and the approved usage of the language; but technical words and phrases, and such others as have acquired a peculiar and appropriate meaning in law, or are defined by statute, are to be construed according to such peculiar and appropriate meaning or definition. [C. L. § 2996. Cal. C. Civ. P. 16; Mont. Pol. C. ? 15.

2498. Rules for construction of statutes. In the construction of the statutes, the following rules shall be observed, unless such construction would be inconsistent with the manifest intent of the legislature or repugnant to the context of the statute:

1. The word "month means a calendar month unless otherwise expressed, and the word "year" or the abbreviation "A. D." is equivalent to the expression " year of our Lord."

2. The word " oath' includes "affirmation"; and the word "swear" includes the word "affirm." Every mode of oral statement under oath or affirmation is embraced in the term "testify," and every written one, in the term "depose."

3. The word "signature" includes any name, mark, or sign written with the intent to authenticate any instrument or writing.

4.

The word "writing" includes printing, writing, and typewriting.

5. The word "person" includes bodies politic and corporate, partnerships, associations, and companies.

6. The singular number includes the plural, and the plural the singular. Words used in the masculine gender comprehend, as well, the feminine and neuter.

7.

8.

9.

Words used in the present tense include the future.

The word "property" includes both real and personal property.

10. The terms "land," "real estate," and "real property" include land, tenements, hereditaments, water rights, possessory rights, and claims.

11. The term "personal property" includes every description of money, goods, chattels, effects, evidences of rights in action, and all written instruments by which any pecuniary obligation, right or title to property is created, acknowledged, transferred, increased, defeated, discharged, or diminished, and every right or interest therein.

12. The word "will" includes codicils.

13. The word "writ" signifies an order or precept in writing, issued in the name of the state, or of a court, or judicial officer; and the word "process" a writ or summons issued in the course of judicial proceedings.

14. The word "state," when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District and the territories.

15. The words "highway" and "road" include public bridges, and may be held equivalent to the words "county way," "county road," "common road," and "state road."

16. The words "insane person" include idiots, lunatics, distracted persons, and persons of unsound mind.

17. The words "sheriff," "county attorney," "clerk," or other words used to denote an executive or ministerial officer, may include any deputy or other person performing the duties of such officer, either generally or in special cases; and the words "county clerk" may be held to include "clerk of the district court."

18. The word "executor" includes administrator, and the term "administrator" includes executor, where the subject matter justifies such use.

19. The word "population" where used in these Revised Statutes, or in any statute hereafter passed, shall be taken to be that as shown by the last preceding state or national census, unless otherwise specially provided.

20.

21.

The word "councilman" may include trustees of towns.

The word "town" may mean incorporated town and may include cities. 22. The word "vessel" when used with reference to shipping, includes steamboats, canal boats, and every structure adapted to be navigated from place to place. [C. L. § 2997*.

ENACTMENT AND VALIDITY. Where an act is found among the laws passed by the legislature, and is published by authority, and is found in the records of the secretary of the territory, authenticated and approved in due form, these facts raise a strong presumption of the regular passage of the law, and the burden is upon any one attacking the validity of such law to overcome such presumption. Lyman v. Martin, 2 U. 136.

In the absence of a constitutional requirement, a law passed without any enacting clause is valid. Watson v. Corey, 6 U. 150; 21 P. 1089.

When the validity of a statute is questioned, the enrolled act, duly signed, proved, and deposited, is prima facie but not conclusive evidence of its constitutional enactment and of what the law is. Ritchie v. Richards, 14 U. 345; 47 P. 670.

The enactments of the territorial legislature will be construed less liberally than the laws of a Sovereign state, and will be held void with less hesitation, when clearly unreasonable, oppressive, or unjust. People v. Daniels, 6 U. 288; 22 P. 159. In the organic act, municipal charters, taxation, and boundaries, are rightful subjects of legislation,

but the extent of the legislative discretion with respect to those subjects, though not expressly limited, must have a reasonable limit. Id.

An act providing that the Compiled Laws of Utah published under the auspices of the special committee "are hereby approved and adopted," did not amount to the enactment of any new law, but was simply an approval of the work of the compiling committee. Lyman v. Martin, 2 U. 136.

Where a statute of 1878 was included in the compilation of 1888, but with errors, and in 1890 the legislature enacted that wherever there was a difference between the original acts and the compilation of 1888, the original acts should control; held, that the statute of 1878 was continued in force. People v. Reggel, 8 U. 21; 28 P. 955.

CONSTRUCTION AND OPERATION. The statute conferring upon territorial district courts the jurisdiction vested in district and circuit courts of the U. S. extends the jurisdiction of such territorial courts to all cases wherein jurisdiction is conferred upon the U. S. courts by subsequent laws. Johnson v. U. S., 6 U. 403; 24 P. 256, 677.

Territorial laws not infringing the constitution or laws of the U. S. are binding upon territorial courts. People v. Ritchie, 12 U. 180; 42 P. 209.

The act of Utah having been copied from a statute of California which was itself taken from a statute of another state, the supreme court is not bound by the construction of the statute made by the courts of California. Coulam v. Doull, 4 U. 267; 9 P.568. Affirmed, 133 U. S. 216. While it is the ordinary rule to accept the interpretation given a statute by

the courts of the country by which it was originally adopted, the rule is not absolute, and the interpretation placed upon a statute of Utah by the supreme court thereof, being that required by its obvious meaning, will not be rejected because, apparently, the supreme court of California, from which the statute was taken, has, in a single decision, taken a different view. Whitney v. Fox, 166 U. S. 637. Affirming Wood v. Fox, 8 U. 380; 32 P. 48. Where the territorial legislature has adopted portions of the code of a neighboring state, which had previously been construed by the supreme court of such state, it takes them with the construction placed upon them, and is not bound to follow a decision of the federal supreme court on the construction of the same statute determined on appeal from a state other than the one from which the law was adopted. People v. Ritchie, 12 U. 180; 42 P. 209.

A statute may be valid in part and void in part. Duncan v. McAllister, 1 U. 81. Where the provisions of an invalid statute are interdependent, the whole statute must be declared invalid. Bromley v. Reynolds, 2 U. 525. The territorial statute creating the office of auditor of public accounts also provided that it should be filled by election; held, that the entire statute was not rendered void by the invalidity of a part, and that the office was lawfully created. People, ex rel. Dickson, v. Clayton, 4 U. 421; 11 P. 206. Where the invalid portion of a statute is distinctly separable from the remainder, and the remainder in itself is complete, the invalid portion may be rejected and the remainder stand. City of Eureka v. Wilson, — U. —; 48 P. 150.

Where the provisions of a statute are repugnant or susceptible of two constructions, one of which gives effect to all of its provisions, and one of which does not, that construction will be adopted which permits all its provisions to stand in force. CaryLombard Co. v. Partridge, 10 U. 322; 37 P. 572.

Morrison v. Cary-Lombard Co., 9 U. 70; 33 P. 238. In the interpretation of a statute, that construction will be adopted which will make all of its parts consistent. The construction adopted by those charged with its execution immediately after its enactment will have great weight with the court in determining its meaning. Page v. Utah Commission, 11 U. 119; 39 P. 499.

By an act of the territorial legislature of Utah, approved January 19, 1855, the Church of Jesus Christ of Latter-day Saints was incorporated; held, first, that the act of congress of July 1, 1862, repealing portions of the territorial act was not an implied approval of the remainder of the act; second, that congress had power by an act in force March 3, 1887, to annul the remainder of the law; third, that such disapproval was not a law impairing the obligations of a contract; fourth, that property acquired and held by the church in violation of the act of congress was subject to forfeiture and the escheating thereof does not interfere with any vested right. U. S. v. The Church, 5 U. 361; 15 P. 473.

A statute should be so expounded as to give effect to what was manifestly the intention of the legislature. Eclipse Mfg. Co. v. Nichols, 1 U. 252.

Particular provisions in a statute will control general provision. People, ex rel. Board of Education, v. Utah Com'rs, 7 U. 279; 26 P. 577. In case of doubt as to the construction of a statute regarding the compensation of a public officer, that construction most favorable to the officer should be adopted. U. S. v. Averill, 4 U. 416; 7 P. 527. See U. S. v. Averill, 130 U. S. 335. Where a right exists only by statutory enactment, the statute must be strictly construed and followed, or the right cannot be enforced. Burrows v. Kimball, 11 U. 149; 41 P. 719. The court will not hold that an act is not within the police power of the state, unless it is clearly without such power. Holden v. Hardy, — U.; 46 P. 756. Decisions on repeals under ? 2488.

TITLE 66.

SUPPORT OF POOR BY RELATIVES.

2499. Who liable. Amount. Action to recover. Every poor person who shall be unable to earn a livelihood in consequence of any bodily infirmity, idiocy, lunacy, or other unavoidable cause, shall be supported by the father, grandfather, mother, grandmother, child, grandchild, brother, or sister of such poor person, if they or any of them be of sufficient ability; and if any person shall fail or refuse to support his or her father, grandfather, mother, grandmother, child, grandchild, sister, or brother, having the ability to do so, when directed by the board of county commissioners of the county where such poor person shall be found, whether such relative shall reside in the same county or not, and the burden of supporting such poor person shall fall upon the county, such relative shall forfeit and pay to the board of county commissioners, for the use of the poor of the county, such sums as may be by the board of county commissioners deemed adequate and proper to be paid, not exceeding twenty dollars a month for each and every month during which the county may be charged with the support of such poor person, to be recovered in the name of the county, in an action before any court having jurisdiction; provided, that whenever any person becomes a pauper from intemperance or other bad conduct, he shall not be entitled to support from any relative except parent or child. [C. L. § 1938*. County commissioners to provide for the poor, 2 511, sub. 40.

2500. Id. Order in which liable. Children shall first be called upon to support their parents, if there are children of sufficient ability; and if there are none of sufficient ability, the parents of such poor person shall be next called upon; and if there are neither parents nor children, the brothers and sisters shall next be called upon; and if there are neither brothers or sisters, the grandchildren of such poor person shall be next called upon, and then the grandparents; provided, that a married woman shall not be liable to a suit for maintenance beyond the interest or income of the estate of such married woman held in her own right. [C. L. § 1939.

TITLE 67.

TAXATION.

CHAPTER 1.

PROPERTY LIABLE TO TAXATION.

2501. All property taxed, unless exempted. All property in this state, not exempt under the laws of the United States, or under the constitution of this state, shall be taxed in proportion to its value, as hereinafter provided. ['96, pp. 423-4.

Property taxable, Con. art. 13, secs. 2, 10. Taxation to be equal and uniform, Con. art. 13, sec. 3. Word "property" defined, Con. art. 13, sec. 2.

Under a U. S. statute requiring all banks, associations, corporations, and individuals issuing notes or bills for circulation as currency to pay a tax thereon, Z. C. M. I. merchandise orders held not taxable. Z. C. M. I. v. Hollister, 3 U. 292; 3 P. 87. Affirmed, 111 U. S. 62.

A statute imposing taxes should be clear and unambiguous, and when it clearly imposes a tax on a particular class of property it should not be given a forced construction to include other property. Id.

The fifth amendment to the U. S. constitution, declaring that private property shall not be taken for public use without just compensation, should be applied to the appropriation of private property under the right of taxation as well as to its appropriation under the right of eminent domain. People v. Daniels, 6 U. 288; 22 P. 159.

The fact that real estate has been taxed to its full value does not render the taxing of a mortgage thereon invalid as double taxation, or violate the principles of equality and uniformity. Judge v. Spencer, U.; 48 P. 1097.

2502. Land non-taxable while title is in state. Improvements. No tax shall be levied upon lands the title to which remains in the state, held or occupied by any person under a contract of sale or lease from the territory or state of Utah, but this provision shall not be construed to prevent the taxation of improvements on such lands and the interest in the land to the extent of money paid prior to the levying such tax in part payment of the purchase price thereof. ['97, p. 234.

List of lands sold, etc., by state to be furnished, e 2554.

2503. Property exempt. The property of the United States, of the state, counties, cities, towns, school districts, and public libraries, and lots with the buildings thereon used exclusively for either religious worship or charitable purposes, and places of burial not held or used for private or corporate benefit, shall be exempt from taxation. Ditches, canals, and flumes, owned and used by individuals or corporations for irrigating lands owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purpose.

Property exempt from taxation, Con. art. 13, sec. 3; Enabling Act, sec. 3.

The water system, for selling water to the inhabitants of a city, and used in conveying the water from the river to such city, is not exempt from tax

ation. Bear River Irr. Co. v. Ogden City, 8 U. 494; 33 P. 135.

The presumption is that all exemptions from taxation intended to be granted under the constitution were granted therein in express terms. In

such cases, the rule of strict construction applies, and property will not be exempted unless the language relied on as creating the exemption is reasonably clear. Judge v. Spencer, U.; 48 P. 1097.

Land situated within the limits of a city and belonging to the city, although not used for corporate purposes, is not subject to taxation. Springville v. Johnson, 10 U. 351; 37 P. 577. See citations under 2 253.

2504. Mines and net proceeds taxable. All mines and mining claims, both placer and rock in place, containing or bearing gold, silver, copper, lead, coal, or other valuable mineral deposits, after purchase thereof from the United States, shall be taxed at the price paid the United States therefor, unless the surface ground, or some part thereof, of such mine or claim, is used for other than mining purposes, and has a separate and independent value for such other purposes; in which case said surface ground or any part thereof so used for other than mining purposes shall be taxed at its value for such other purposes; and all the machinery used in mining and all property and surface improvements upon or appurtenant to mines and mining claims, which have a value separate and independent of such mines or mining claims, and the net annual proceeds of all mines and mining claims, shall be taxed as other personal property. ['96, p. 424. Authority to tax mining claims, etc., Con. art. 13, sec. 4. Assessment of net proceeds of mines, ?? 2566-2573.

CHAPTER 2.

DEFINITIONS.

2505. Terms used in this title defined. Whenever the terms mentioned in this section are employed in this title, they are employed in the sense hereafter affixed to them, to wit:

1. The term "property" includes moneys, credits, bonds, stocks, franchises, and all other matters and things, real, personal, and mixed, capable of private ownership; but this shall not be so construed as to authorize the taxation of the stocks of any company or corporation when the property of such company or corporation represented by such stocks, has been taxed.

First. The possession of, claim to, ownership of, or right to, the possession of land.

Second. All mines, minerals, and quarries in and under the land subject to the provisions of section twenty-five hundred and four, all timber belonging to individuals or corporations, growing or being on the lands of the state or the United States, and all rights and privileges appertaining thereto.

Third. Improvements.

3.

The term "improvements" includes all buildings, structures, fixtures, fences, and improvements erected upon or affixed to the land, whether the title has been acquired to said lands or not.

4. The term "personal property" includes everything which is the subject of ownership not included within the meaning of the terms "real estate" and "improvements."

5. The terms "value" and "full cash value" mean the amount at which the property would be taken in payment of a just debt due from a solvent debtor. 6. The term "credit" means those solvent debts, secured or unsecured, owing to a person.

7.

The term 66

by a person.

debts "" means those secured or unsecured liabilities owing

8. The term "person 99 as used in this title shall be construed to include partnerships, corporations, and associations of persons. ['96, pp. 424-5. Word "property" defined, Con. art. 13, sec. 2. Construction of terms generally, 2498.