274 
TAXATION AND REVENUE SYSTEMS—WYOMING. 
Recording or making certified copy of any document, $1 for 
the first folio and 15 cents for each subsequent folio. 
F. THE INCOME TAX. 
There is no income tax in Wyoming. 
County Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the assessment and 
equalization thereof are the same for county as for 
state purposes. 
2. Rate— 
County taxes are levied by the county commis 
sioners, of which the aggregate, including the general 
school tax, is limited to 12 mills on the dollar, exclu 
sive of state revenue and the payment of the public 
debt and interest thereon. 
The board of county commissioners may levy a tax, 
not to exceed 2 mills on the dollar, for the construc 
tion of bridges, between counties; also one not to ex 
ceed one-fourth of 1 mill for county library purposes; 
and a tax not to exceed six-tenths of 1 mill for general 
school purposes. The county commissioners are an 
nually to expend from the revenue a sum not to ex 
ceed 2 mills on each dollar of the assessed value of 
the taxable property in the county for the support of 
the poor and lunatics; and an amount not to exceed 3 
mills for road purposes. 
3. Collection— 
Collection is made by the county treasurer the same 
as for state taxes. 
B. POLL TAXES. 
Under the provisions of the constitution each county 
levies a poll tax of $2 on every person between the 
ages of 21 and 50 years for school purposes. It is the 
duty of the assessor to prepare a list of the polls, and 
the tax when properly assessed becomes due and pay 
able on the delivery of the tax list to the treasurer. 
Members of the fire department and their wives, 
and active members of the state national guard, are 
exempt. 
Delinquent poll taxes may be collected by the sale of 
the taxpayer’s property. From the proceeds of such 
a sale the collector deducts the amount of the tax and 
$1 as his fee, and returns the remainder to the tax 
payer. 
The county commissioners may levy on males be 
tween 21 and 50 years of age a special road tax of $2, 
which is to be collected according to road districts, 
and may be worked out. Members of fire companies 
and of the state national guard are exempt. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
The entire receipts from the inheritance tax imposed by 
the state are retained by the county in which collected and 
are used for the sole purpose of the improvement of county 
roads, and one-half of the per cent tax against insurance 
companies is the only special corporation tax accruing to the 
county. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Licenses are issued by the sheriff of each county as 
follows: 
Auctioneers, permanently located, $60 per year; auctioneers 
and peddlers generally, $300 per year; pawnbrokers, $25 per 
quarter; intelligence office, $15 per quarter; exhibition, $10 to 
$50 per day; circuses, $50 per day; gaming licenses—faro, 
monte, keno, rondo, lansquenet, roulette, vingt et un, and 
craps, $1.50 per quarter; billiard table license, not for private 
use, $5 per quarter; bowling alley, $10 per quarter; game 
license, $1 per annum, to nonresidents, $40, guides, $10. Liquor 
licenses—sale within 5 miles of a railway station or town, city, 
or village, $1,000 per annum; wholesale dealers, $300 per an 
num ; car liquor license, $10 per car. License taxes for liquor 
selling, billiard tables, and other game or games within the 
corporate limits of any city, village, or town go to the munici 
pality. Inspection of horses or mules about to be shipped or 
driven out of state (sheriff of county is inspector), 15 cents 
per head. Itinerant vendors—on foot, $5; on bicycle, $50; 
one-horse vehicle, $200; two or more horses, $300; automobile, 
$200; traveling by any other manner, $250; doing business in 
any building, tent, car, or boat, $250; each assistant to itiner 
ant vendor, $25. Beef peddler’s license, $5. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property subject to municipal taxation is the 
same as that subject to taxation by the state and 
county. Incorporated towns and cities make their own 
assessment rolls, however, and have their own boards 
of equalization. 
2. Rate— 
No incorporated city or town shall levy a tax to 
exceed 8 mills on the dollar, except for the payment 
of its public debt and interest thereon. 
In 1911 an act was passed making it unlawful for any city 
or town to levy a tax for city or town purposes which will 
produce a sum of money increasing by more than 2 per cent 
the total produced within their respective jurisdictions for 
the preceding year, except that by proper vote a further in 
crease may be authorized for one year, but thereafter the 
additional sums raised by such specially authorized levy shall 
not be taken into account in computing the authorized 2 per 
cent annual increase in the levy. 
3. Collection— 
Taxes are collected by the town or city treasurer. 
B. POLL TAXES. 
Cities and towns do not levy a poll tax. The resi 
dents of municipalities, however, are subject to the 
county poll tax both for school and road purposes.