CHAPTER 241. AN ACT in relation to delinquent tax-payers in Union county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: 1872. Superintendent of roads to § 1. That the superintendent of public roads in the county of Union, and his assistants, be, and they are collect delinhereby, authorized, empowered, and required to collect quent taxes. all the capitation taxes for county purposes due from delinquent tax-payers in said county, in the same manner, and with the same penalties against such delinquents, as prescribed in section twelve (12) of an act, entitled "An act to re-enact and amend the road law of Henderson, Union, and Taylor counties," approved March 11th, 1869. § 2. That the provisions of this act shall apply to all such delinquents reported since the year 1866, and to such as may hereafter, from time to time, be reported. Law to apply delin to all quents since 1866. Clerk of county court to make § 3. That it shall be the duty of the clerk of the county court of said county, within sixty days after the passage out list of deof this act, to make out and deliver to the superintendent linquents. of public roads a complete list of such delinquents for each year since 1866; and within thirty days after any list of delinquents under the road tax and county levy may hereafter be returned to, and received by, the levy court of said county, he shall make out and deliver to said superintendent a certified copy of the same; and such lists and copies of lists shall be taken as evidence in any proceeding under this act, or the aforesaid act to re-enact and amend the road law of Henderson, Union, and Taylor counties. § 4. The levy court of said county shall pay the clerk a reasonable compensation for the services herein required. 5. That this act shall take effect and be in force from and after its passage. Approved February 9, 1872. Compensation of clerk for list. CHAPTER 242. AN ACT to legalize the subscription of stock to the New Castle and Kentucky River Turnpike Road Company by the court of claims of Henry county. WHEREAS, The county court of claims for Henry county, at its October term, 1871, subscribed ten shares of stock, of fifty dollars each, to the New Castle and Kentucky River Turnpike Road Company; therefore, Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. The stock subscribed by the court of claims of Henry county, at its October term, 1871, to the New 1872. Castle and Kentucky River Turnpike Road Company, is hereby legalized, and is in every way as binding, and of as full force, as if the court had the authority of law to make said subscription. § 2. This act to take effect from its passage.. Approved February 9, 1872 CHAPTER 243. AN ACT for the benefit of the Augusta and Dover Turnpike Road Company, in Bracken county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That all persons residing adjacent to, and owning lands on, the line of the Augusta and Dover Turnpike Road, be required to pay their road taxes in money to the superintendent of said road. 2. That the superintendent of said turnpike road shall use all taxes collected from said person or persons in repairing said road each year. §3. That the road commissioner of said county be required to lay off said turnpike road into one precinct, and furnish a list of road taxes in said precinct to the superintendent of said turnpike road, as the law now provides for common roads. § 4. That this act shall take effect from and after the first day of July, 1872. Approved February 9, 1872. CHAPTER 245. AN ACT authorizing and empowering the county court of levies and disbursements of Rockcastle county to levy an additional capitation and ad valorem tax for the purpose of building a new court-house, clerks' offices, &c., for said county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That the county court of levies and disbursements County court for Rockcastle county (a majority of the justices being to build new present) shall levy a poll-tax, not to exceed two dollars Court-house, and seventy-five cents on each tithe, and an ad valorem may levy tax tax, not to exceed twenty cents on each one hundred dollars' worth of taxable property in said county, same to be levied annually, from year to year, until the required sum, with its accumulated interest, is raised for the purpose of building a good and substantial courthouse, fire-proof vaults for records, and other public buildings. § 2. That in order to procure the money that the build- 1872. ings may be commenced, and at once, and completed at May issue an early day, said county court is hereby authorized to bonds for said issue coupon county bonds, in sums from one hundred purpose. to one thousand dollars each, to be due fifteen years after date, with right of redemption after three years from date by the county. Said bonds to bear interest from date at the rate of ten per cent. per annum, to be paid annually; the bonds to be signed by the county judge, and attested by the county court clerk, under the seal of his office; and when so issued, to be placed in the hands of the receiver appointed by M. J. Miller, William Stuart, J. J. Williams, John M. Fish, and M. J. Cook, who are hereby constituted and appointed the building committee to superintend the construction of the buildings contemplated by this act. Said receiver, when so appointed, Receiver to sell shall put said bonds upon the market, and sell a suf. said bonds. ficient amount of them to realize a sum not to exceed sixteen thousand dollars, and shall not sell them at a less value than ninety-five cents to the dollar. Receiver to execute bond faithful discharge duty. §3. That the receiver so appointed shall be required to execute bond, with good security, to be approved by the for county judge, for the faithful performance of his duty, and for the forthcoming of the money so raised when called for by the building committee, whose duty it shall be to check upon the receiver for funds, and disburse the same. of Tax to be collected by ing officer of usual responsi county, under bility. § 4. All sums levied by virtue of this act shall be collected and accounted for by the same officer who collects regular collectthe revenue tax and county levy of said county for the time-being, with like authority and responsibility which appertain to said officer and his sureties in the collection of said revenue tax and levy: Provided, however, If there should be, at any time, no sheriff in said county, the county court, a majority thereof concurring, shall be authorized to appoint a suitable person as special collector of said tax mentioned in this act; said collector to receive Compensation a compensation not exceeding twelve and one half per offer. cent. commission for the collection of said tax; said collector to execute bond, and take an oath of office, as is now required by law of sheriffs; the bond to be approved by the court and attested by the clerk, and to be spread at large upon the order-book of the county court. of collecting Collector to receiver. § 5. It shall be the duty of the officer so collecting to pay over the amount of money so raised by virtue of this pay over tax to act to the receiver of the building committee, whose duty it shall be to pay off with said funds the annual interest accruing upon said bonds, or redeem said bonds after the right of redemption, or pay them in full at maturity. Bonds only to be issued a8 building committee may call 6. That the county judge and clerk are only author- for them. 1872. make levy. ized to issue county bonds for such amounts, and at such times, as the building committee may call for the same. § 7. The county judge is authorized to convene the jusCounty judge tices at any time he may deem expedient, to make levies or make arrangements for the speedy erection of the buildings, for paying interest upon the bonds, or their redemption. § 8. This act shall be in force from and after its passage. Approved February 9, 1872. CHAPTER 246. AN ACT for the benefit of the Augusta and Minerva Turnpike Road Company, in Bracken county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That all persons residing adjacent to and owning land on the line of the Augusta and Minerva Turnpike Road be required to work the amount of their road tax on said turnpike road, under the same rules and regulations that dirt roads are now worked in the counties of Bracken and Mason. § 2. That the road commissioners of said counties be required to lay off said turnpike road into convenient precincts, and recommend overseers, as is now required by law. § 3. That the overseers be required to cause the tax upon said road to be worked in such places and manner as the president or superintendent may direct. § 4. That said company shall have the authority to place a toll-gate at each end of said road, at a distance not less than a mile from the city of Augusta and the town of Minerva. 5. That this act shall be in force from its passage. Approved February 9, 1872. CHAPTER 247. AN ACT for the benefit of common school district No. 12, in Woodford county. WH HEREAS, The lands embraced within the limits of common school district No. 12, of Woodford county, are located in the counties of Woodford and Jessamine; therefore, Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That it shall be lawful for the county courts of Woodford and Jessamine counties, at such time and in such manner as the said courts may direct, to submit to the qualified legal voters living within the limits of said common school district the question whether said district will inflict upon itself a tax for the purpose of purchasing real estate and buildings for the use and benefit of the said district school: Provided, That it shall not be compulsory upon the county courts to submit the question of taxation. 2. No question of taxation shall be submitted, as proIvided for in section one of this act, the amount of which shall, in the aggregate, exceed two thousand dollars. § 3. Should the county courts subm t the question of taxation, as provided for in section one of this act, the election shall be held in all respects in conformity with the laws of this State. § 4. This act to take effect from its passage. Approved February 9, 1872. 1872. CHAPTER 248. AN ACT for the benefit of McCracken county. That whereas, the ordinary revenue of McCracken county is insufficient to pay the debts and necessary expenses of said county, and build and keep bridges in repair; therefore, Be it enacted by the General Assembly of the Commonwealth of Kentucky: §1. That it shall be lawful for the county court of said county, composed of the presiding judge and a majority of the justices, when said court meets as a court of claims in 1872, to levy the tax to pay interest on the bonds executed and delivered by said county to the New Orleans and Ohio Railroad Company; also for said county court, when thus assembled, to levy a tax for the purposes set out in the preamble, of any sum not exceeding one dollar on each poll, white and black, and a sum not exceeding ten cents on the one hundred dollars' worth of property in said county subject to pay railroad tax, to the New Orleans and Ohio Railroad bonds, issued as aforesaid. § 2. It shall be the duty of the county judge of said county, as soon as the assessment for railroad taxes is made and the amount of property ascertained, and the State assessors' books are returned, and the polls are ascertained, to appoint a collector of said tax, who may have one or more deputies, and take from him a covenant, with good security for the faithful performance of his duty, and administer to him and his deputies an oath that they will LOC. L.-20 County court may levy tax to county. pay bonds of County court to appoint collector of said tax. |