1872. Duties of said collector. discharge the duties of said office according to law. It shall be the duty of said collector to pay into the treasury of said county one fourth of the amount of said levy and tax, within three months from the time of his qualification, one fourth in three months thereafter, one fourth in nine months from his qualification, and the balance within one year from his qualification; and upon his failure to make said payments as set forth, it shall be the duty of the said county treasurer to cause suit or suits to be brought on his bond. § 3. A perpetual lien shall exist on the property assessed Lien to exist against any person owing taxes in favor of the county, or any agent, collector, or other person, who may have paid said tax under a sale. on property for said tax. § 4. Such collector shall have the same power to garniCollector may shee in collecting said tax that sheriffs now have by law in collecting the revenue. garnishee tax. Collector may sell both real estate and per sonal property to secure tax. omitted lists. § 5. It shall be the duty of said collector to first levy on and sell personal property, if the person owing said tax shall own such property in said county; if not, to levy on and sell real estate to which any person owing such tax shall have either the legal or equitable title, under the same restrictions and regulations as real estate is now sold under execution, except said sales shall be for cash, with the right to the owner to redeem at any time within two years, by paying the tax and ten per cent. per annum interest on the amount; and any person laboring under legal disabilities shall have, in addition to said time, one year after the removal of the disability to redeem the land by paying the tax, with interest at the same rate. § 6. It shall be the duty of the court to cause all propCounty clerk erty in said county to be listed; and, from time to time, after may take down the books have gone into the collector's hands, the county clerk may take down omitted list and certily to the said collector, and he shall report all omitted lists to the clerk that he may find. to fix compen lector. 7. It shall be the duty of the county court, at the time County court the appointment and qualification of said collector is sation of col made, to fix his compensation; but it shall not be fixed at more than ten per cent. on the amount of his collections. § 8. The said county court shall have power to correct Court may errors in said assessment; and the court, when held by the in assessments. judge and a majority of justices, to record and allow a delinquent list. Correct errors § 9. If the financial condition of said county shall, in the opinion of the said county court, composed of the judge and a majority of the justices, require it, they shall also, in 1873, 1874, and 1875, have the privilege of levying a similar tax. § 10. This act to take effect from and after its passage. Approved February 10, 1872. CHAPTER 249. AN ACT for the benefit of St. Mary's College. WHEREAS, Louis Elena, Wm. McCloskey, David Fennessy, John Wollowski, and John G. Mattingly, now constitute the board of trustees of St. Mary's College, with said Louis Elena as president; and whereas, doubts exist as to the regularity and legality of their election and organization; therefore, Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That the election of the trustees aforesaid, and the organization of the board aforesaid, be, and the same are hereby, made legal; and the said trustees, with said Louis Elena as president, are hereby authorized and empowered to act as such until their successors are duly elected and qualified. § 2. If, at any time hereafter, this corporation shall, from any cause, be without a board of trustees, or without a regular organization, the Roman Catholic Bishop of Louisville shall have power, and he is hereby empowered, to appoint such trustees, and to do all things necessary or proper in the organization of a suitable board of trustees for said college. § 3. This act shall take effect from and after its passage. Approved February 10, 1872. 1872. CHAPTER 250. AN ACT providing for the assessment of property in McCracken county for railroad purposes. Be it enacted by the General Assembly of the Commonwealth of Kentucky: County court to appoint assessors of rail special taxes. 1. That hereafter it shall be lawful for the McCracken county court to appoint one or more assessors of railroad and special taxes for said county; and for the purpose of road and other having the property of said county assessed, said assessor or assessors may, as far as practicable, copy from the State assessors' books, or from the assessor's book of the city of Paducah, and derive information from any and all sources at his or their cominand, or they may call on each owner of property, if ordered to do so by the court. It shall be lawful for said assessors, from time to time, to return additional list, if any such were omitted, or for the county clerk to list any property omitted, and certify the same to the collector, and charge him therewith; it being the intention of this act that all the property in said county subject to said tax shall contribute to the payment of the same. 1872 2. The county court shall, by printed posters put up To give notice in each justices' district, give notice of the time and place of meeting of of meeting of a board of three supervisors, to be appointrevise tax lists. ed by said court, to revise the said assessment, to enter supervisors to aggrieved may omitted lists, correct errors in valuation, either raising or reducing the same, to correct all errors, and to have a general supervision of said hooks. 3. Said printed posters shall designate on what day or days complaints will be heard from all persons living in a particular district, or whose names begin with a particular letter. § 4. Nothing herein shall prevent any person who is Any one aggrieved from presenting his case to the county court for appeal to coun- redress; and said court shall have the power to correct any error, after hearing proof, as to valuation on both sides; or if it be a patent error, may correct it without proof. ty court for redress. § 5. The court shall make to said supervisors an allowCompensation ance, not to exceed three dollars per day each, payable out of railroad fund; and they may, if necessary, remain in session seven days. of supervisors. § 6. All laws in conflict with this are repealed. Approved February 10, 1872. may levy tax to repair in bridges. CHAPTER 251. AN ACT to authorize the county court of Hancock county to levy taxes to build bridges and work roads in said county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: §1. That the county court of Hancock county be, and County court the same is hereby, authorized and empowered to levy an build and keep ad valorem tax on the property liable to taxation for State purposes in said county, of not exceeding ten cents on each one hundred dollars in any one year, for the purposes of building and keeping in good repair the public bridges in said county; said tax to be levied at each annual court of claims. § 2. That the said county court shall also be empowered and authorized to levy a poll-tax of not less than two dollars and fifty cents, and not exceeding five dollars, on each male person now liable to work the roads, residing in said county, each year, for the purpose of opening and keeping in good repair the public roads of Hancock county. §3. That it shall be the duty of the sheriff of Hancock Sheriff to col- county to collect the taxes imposed by virtue of this act for the same compensation, and under the same penalties and liability, and in the same manner, as the county levy lect said taxes. now is, or may hereafter be, collected in said county; and said sheriff, and his sureties in his county levy bond, each year, shall be subject to the same penalties for failure to pay over said funds as they now are for failing to pay over the county levy. 1872. receiver. 4. That the said Hancock county court shall, at each Court to elect a annual court of claims, elect a competent and responsible receiver of the funds to be raised by virtue of this act, who shall enter into bond, with good security to the Commonwealth of Kentucky for the benefit of Hancock county, for the faithful performance of his duties as receiver. pensation of § 5. The receiver of the funds shall collect from the sheriff Duty and comeach year, at the same time the county tax is payable, the receiver. funds provided for in this act; and shall pay the same out to the persons entitled thereto as hereinafter provided; and shall be allowed out of said funds by the court of claims not exceeding one hundred dollars for his services each year. Court to appoint commis of bridges annuscribe duties. ally, and pre § 6. That it shall be the duty of the said county court, at each court of claims, to elect three commissioners, sioners whose duty it shall be to employ hands, purchase tools, and to let out and superintend the building and erection of bridges, and the opening and keeping in good repair the roads in said county; and for each day actually engaged in such service, the commissioner rendering it shall be allowed, at the discretion of the court, not exceeding three dollars; the county court shall designate the boundaries of three districts in which the commissioners shall act, respectively; and it shall be the duty of the receiver to pay for service on the written order of the commissioner having work done, and not otherwise. Receiver and commission ers to court. § 7. The receiver and each commissioner shall make a detailed report of their proceedings at each court of to make report claims, which report shall be in writing and sworn to; each one shall deliver to his successor in office all money or property in his hands belonging to the county. commu e tax in 8. The said county court may release persons from Tax-paser may paying the poll-tax herein provided for, upon condition labor. that such persons shall perform an adequate specified amount of labor on some public road in his district under the supervision of the commissioner acting for that district. Penalty in labor. § 9. Any person so liable to pay tax for road and bridge failing for purposes, as above indicated in said county, failing to pay tax or commute the sum so assessed against them, either in money or by work on the roads as provided, shall be subjected to a fine of not less than two dollars and fifty cents nor more than five dollars, for every failure so to pay, by warrant in the name of the Commonwealth, issued by any magistrate of said county, at the instance of either of said commissioners, 1872. mitted to voters of county. returnable before a justice of the peace in the district in which said delinquent may reside; on which verdict or judgment a capias pro fine shall issue. § 10. This act shall take effect and be in force from and Act to be sub- after its adoption by the majority of the votes polled in said county on this proposition, at any general election, or at any other time, in the discretion of the county judge of said county, after due notice by said judge to the voters thereof. 11. That so much of any public or private laws regarding the working of the roads and erecting bridges in said county in conflict with this act shall be in force until six months after the adoption of this act aforesaid; after that time elapses, the same shall stand repealed. Approved February 10, 1872. CHAPTER 252. AN ACT for the benefit of James H. Kirk, late sheriff of Marion county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That J. H. Kirk, late sheriff of Marion county, Kentucky, shall have the further time of two years from the first day of January, 1872, to collect and distrain for his uncollected fee bills, subject to all the penalties now in force for the illegal issuing and collecting of fee bills. § 2. That he shall have the like further time to collect, levy, and distrain for any taxes due him, and which shall have been paid over or accounted for by him; but he and his sureties shall be liable for any injury sustained by the tax payers by reason of any illegal seizure or proceeding under this act. §3. That this act shall take effect and be in force from and after its passage. Approved February 10, 1872. CHAPTER 254. AN ACT for the benefit of Webster county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That it shall be the duty of the assessor of Webster county to open in his book additional columns, in which he shall state the voting or justices' precinct in which the person listing his name or property resides. He shall open a separate column for each voting or magisterial district: Provided, however, That any additional |