STATE LAND LAWS 

 SEC. 392 WATER USERS' ASSOCIATIONS. 



exempt from the payment of any incorporation tax, and from 

 the payment of any annual franchise tax ; but shall be required 

 to pay, as preliminary to its incorporation, only a fee of twenty 

 dollars for the filing and recording of its articles of incorpora- 

 tion and the issuance of certificate of incorporation. (Laws '05, 

 p. 184, sec. 7 ; sec. 6414 Rem.-Bal. ; 271 sec. 371 Pierce.) 



Management of irrigation works to pass to such associations: sec. 

 618, post. 



SEC. 392. STOCK BOOKS COUNTY AUDITOR. 



It shall be the duty of the county auditor to provide record 

 books containing printed forms of the articles of incorporation 

 and stock subscriptions to the stock of water users' associations 

 organized in conformity with the requirements of the United 

 States under said act of Congress, and to use such books for re- 

 cording stock subscriptions of such associations ; and the charges 

 for the recording thereof shall be made on the basis of the num- 

 ber of words actually written therein and not for the printed 

 form. (Laws '05, p. 184, sec. 8; sec. 6415 Rem.-Bal.; 271 

 sec. 373 Pierce.) 



