of the said taxes has been secured by bond or deposit as hereinbefore provided, or that said property nor any interest therein is not liable for any tax imposed under this act. The certificate of the state tax commission of the amount of said tax, and the receipt of the commission for the amount of tax so certified, shall be conclusive as to the payment of the tax to the extent of said certification, and the certificate of said commission that an estate, property or interest is not liable for any tax imposed by this act shall be conclusive of that fact.

Appraisal to be made as of date of death.

Sec. 30. Except as otherwise provided in this act, every net estate, inheritance, devise, bequest, legacy or gift upon which a tax is imposed under this act shall be appraised at its full and fair cash value as of the date of the death of the decedent.

Intestate estates.

Sec. 31. If upon the decease of a person leaving an estate liable to a tax under the provisions of this act, a will disposing of such estate is not offered for probate or an application for administration is not made within three months after such decease, the state tax commission may, in its discretion, with the approval of the attorney general, agree with the person interested in said estate as to the value of the said estate and the amount of the tax to be imposed thereon, or said commission may apply to the chancery court for the appointment of an administrator of such estate and the chancery court upon such application by said commission shall appoint an administrator thereon.

"Person" defined.

Sec. 32. The word, "person" wherever used in this act shall be construed to extend to and include corporations, associations, joint stock companies and business trusts.

Sections 20 to 32 inclusive shall apply to section 1 and section 5.

Sec. 33. Sections 20 to 32 inclusive of this act shall apply to the taxes imposed under the provisions of section 1 and section 5 of this act.

Invalidity of part of act not to affect remainder.

Sec. 34. That if for any reason any section, paragraph, provision, clause or part of this act be held unconstitutional or invalid, that fact shall not affect or destroy any other section, paragraph, provision, clause, or part of the act not in and of itself invalid, but the remaining portion shall be enforced without regard to that so invalidated.

When effective.

Sec. 35. That this act take effect and be in force from and after its passage.

Approved March 28, 1918.

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CHAPTER 110.

SENATE BILL NO. 153.

AN ACT to amend section 497 of the code of 1906 as amended by section one of chapter 104 of the laws of 1910, so as to change the time of holding chancery court in the first judicial district of Chickasaw county. Chancery court term in Chickasaw changed. (Hemingway code sec. 250.)

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 497 of the code of 1906 as amended by section 1 of chapter 104 of the laws of 1910, be amended so as to read as follows:

"Section 497. For the first district.-In the county of Tishomingo, on the second Monday of June and December, six days. In the county of Alcorn, third Monday of March and September, six days.

In the county of Prentiss, fourth Monday of March and September, six days.

In the county of Pontotoc, first Monday of March and September, six days.

In the county of Lee, third Monday of April and October, six days.

In the county of Monroe, third Monday of January and July, twelve days.

In the county of Itawamba, second Monday of April and October, six days.

In the county of Oktibbeha, second Monday of March and September, six days.

In the county of Webster, first Monday of April and October, six days.

In the county of Clay, second Monday in May and November, twelve days.

In the county of Union, fourth Monday of April and October, six days.

In the county of Chickasaw, first district, the fourth Monday of May and November, six days.

In the county of Chickasaw, second district, first Monday of June and December, six days.

Sec. 2. That this act take effect and be in force from and after its passage.

Approved March 27, 1918.

AN ACT amending chapter 258, laws 1916, so as to change the time of holding chancery court in Clarke county.

Chancery court in Clarke county-term changed. (Hemingway code sec. 251.)

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That chapter 258, laws of 1916, be amended so as to read as follows:

Section 498. For the second district-In the county of Lauderdale, second Monday of May and November, twenty-four days.

In the county of Newton, on the second Monday of June and December, twelve days.

In the county of Scott, third Monday of March and September, six days.

In the county of Rankin, fourth Monday of March and September, twelve days.

In the county of Jasper, first district, on the second Monday of January and July, six days.

In the county of Jasper, second district, on the fourth Monday of January and July, six days.

In the county of Jones, first district, on the first Monday of January and June, six days.

In the county of Jones, second district, on the fourth Monday of April and October, twelve days.

In the county of Clarke, on the third Monday of April and October, six days.

Sec. 2. That this act take effect and be in force from and after its passage.

Approved March 22, 1918.

CHAPTER 112.

HOUSE BILL No. 402.

AN ACT to amend section 499 of the Mississippi code of 1906 as amended by chapter 104 of the laws of Mississippi of 1910, as amended by chapter 181 of the laws of Mississippi of 1912 so as to change the time of holding chancery court in the first and second districts of Yalobusha county, Mississippi.

Chancery court Yalobusha county-term changed. (Hemingway code sec. 252.)

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 499 of the Mississippi code of 1906 as

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amended by chapter 104 of the laws of Mississippi of 1910, as amended by chapter 181 of the laws of Mississippi of 1912 be, and the same is hereby amended so as to read as follows:

Chancery court terms in Yalobusha county-when to meet.

Sec. 499. For the third district, terms of court to be held:

In the county of Panola, first district, on third Monday of January and July, six days.

In the county of Panola, second district, fourth Monday of January and July, six days.

In the county of DeSoto, on the fourth Monday of March and September, six days.

In the county of Tate, on the second Monday of March and September, six days.

In the county of Tippah on the third Monday of March and September, six days.

In the county of Benton, first Monday of April and October, six days.

In the county of Grenada, on the third Monday of April and October, six days.

In the county of Calhoun, on the third Monday of May and November, six days.

In the county of Marshall, on the second Monday of May and November, six days.

In the county of Yalobusha, first district, on the second Monday of April and October, six days.

In the county of Yalobusha, second district, on the fourth Monday of April and October, six days.

In the county of Lafayette, on the fourth Monday of May and November, six days.

In the county of Montgomery, on the second Monday of June and December, six days.

Sec. 2. That this act take effect and be in force from and after its passage.

Approved March 11, 1918.

CHAPTER 113.

HOUSE BILL No. 166.

AN ACT amending chapter 261, laws of 1914, fixing the terms of chancery court for fifth district.

Chancery court fifth district-terms changed. (Hemingway code sec. 254.)

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That chapter 261, laws 1914 be and the same is amended so as to read as follows:

Terms of court for the fifth district:

In the county of Hinds, first district, on the first Monday of January, twenty four days; on the fourth Monday of May, eighteen days; on the second Monday in September, six days.

In the county of Hinds, second district, on the first Monday of May and second Monday of November, six days.

In the county of Yazoo, on the fourth Monday of June, twelve days, and the second Monday of December, eighteen days.

In the county of Copiah, on the fourth Monday of March and of September, eighteen days.

In the county of Lincoln, on the third Monday of April, twelve days, and the third Monday of October, eighteen days.

In the county of Madison, on the second Monday of May, twelve days, and the third Monday of November, eighteen days. Sec. 2. That this act take effect and be in force from and after its passage.

Approved February 23, 1918.

CHAPTER 114.

SENATE BILL No. 285.

AN ACT to amend section 502 of the Mississippi code of 1906, as amended by chapter 104 of the acts of the legislature of Mississippi of 1910 and chapter 182 of the acts of 1912 in relation to the terms of chancery court in the sixth chancery court district, so as to change and fix the time for holding the chancery court in the county of Lowndes and the county of Holmes. To amend law fixing chancery court term in 6th district.

Chancery court sixth district—terms changed. (Hemingway code sec. 255.) SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 502 of the Mississippi code of 1906 and chapter 104 of the acts of the legislature of 1910, and chapter 182 of the acts of the legislature of 1912, be amended so as to read as follows:

Sec. 502. For the sixth district, in the county of Attala, first Monday of February and August, six days.

In the county of Carroll, first district, second Monday of January and June, six days.

In the county of Carroll, second district, third Monday of January and June, six days.

In the county of Holmes, third Monday of May and November, twelve days.

In the county of Choctaw, first district, third Monday of March and September, three days.