every person whose list they had taken, the oath prescribed by the first section of this act, except when impracticable to do so, and that with such lists they have returned a note giving the reasons why they failed to administer the oath; which oath shall be certified to the Auditor by the county court clerk. That until such certificate is filed with the Auditor, the assessor shall not receive any part of his compensation. § 3. That section twelve of article nine of said chapter be so amended as to read: If there be no personal property which the sheriff or tax collector can distrain for taxes due, and the person owing the same shall fail to pay said tax by the first day of November, the sheriff or tax collector may levy on any real estate belonging to such delinquent tax payer, and sell so much thereof for cash in hand as will pay the taxes due and his commission, in the same manner as lands are sold under execution, except the land need not be valued. The owner of such real estate, his representatives, heirs, or assigns, shall have the right to redeem the same from the purchaser thereof by paying the purchase money, with interest at the rate of ten per cent. per annum, and twenty per cent. damages, at any time within two years from the day of sale. Any minor, married woman, or other person laboring under disability, shall have two years after the removal of the disability in which to make such redemption: Provided, That the committee or next friend of a person who is non compos mentis shall be allowed only five years from the day of sale, or two years after notice, in writing, by the purchaser, to redeem the same, though such disability shall continue longer. The notice aforesaid shall be returned by the officer executing it to the clerk of the county court, who shall record the same, with the return thereof, in a book to be provided and kept by him, and paid for out of the Treasury. The clerk shall be allowed a fee of twentyfive cents for recording the notice and return. Office copies of said record shall be evidence that the notice was given as authorized by this act. Any person whose land may be sold by virtue of this act may redeem the same within the time herein prescribed by tendering the purchase money, with interest and the damages, to the purchaser or his agent; or if he or his agent refuse to accept the same, or reside out of the county, or is absent therefrom, he may pay the amount to the clerk of the county court, and take his receipt for the same, which shall be a valid payment. It shall be the duty of the sheriff to give the purchaser a certificate of purchase, giving a description of the land purchased, quantity sold, and price for which it sold. The sheriff shall return a report in writing to the county court clerk's office, signed by him, within 1872. Sheriff to county clerk all report to the twenty days after such sale, showing when the sale was made, and to whom, and for what price, and giving a description of the land sold as fully as he is able to do, which report shall be recorded by the county court clerk in a book to be provided by him for that purpose; and if the land shall be redeemed, as provided for by this act, the purchaser shall enter in the margin of said book, opposite the report, a release and satisfaction of his claim, or if the redemption money shall be paid to the clerk, he shall enter said release; and the clerk, for all his services, shall be paid twenty-five cents by the purchaser. § 4. That it shall be the duty of the sheriff to report to the county court clerks any and all lists of property omitted by the assessor, who shall enter the same on the property omitassessors' books for his county, and certify the same to ted by assessor. and compensa- the Auditor on or before the 15th of December, in each year; and the said sheriff shall have, as compensation for said assessment, in addition to the fees now allowed by law, twenty-five per cent. on the taxes realized on said assessment. tion for collecting same. receive tax is listed on assessor's book. § 5. That it shall be unlawful for any sheriff to receive Unlawful to taxes on property listed as provided for by the foregoing before property section, until the same has been entered upon the assessors' books, as provided in same section, and certified to the sheriff by said clerk; and for all violations of this section by sheriff or collector, they shall be fined not less. than twenty-five dollars nor more than one hundred dollars, to be recovered by an indictment by the grand jury. § 6. That this act shall take effect from its passage, except so much thereof as relates to assessors, which shall not take effect until the first of June next. Approved March 28, 1872. Carter. CHAPTER 955. AN ACT to change the time of holding the court of claims of Carter county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: §1. That hereafter the court of claims of Carter county shall commence on the second Mondays in January of each year, instead of the time now fixed by law. 2. That this act shall take effect and be in force from and after its passage. Approved March 28, 1872. CHAPTER 970. AN ACT to pay military claims audited by the Quarter-Master General. WHEREAS, The General Assembly, by acts approved February 17, 1866, March 9, 1867, and March 16, 1869, provided for the auditing of certain military claims against the State of Kentucky, with a view to their collection from the United States; and whereas, the Quarter-Master General has made report to this Legislature, at its present session, that there are claims now on file in his office, properly proven and authenticated as the said enactments require, amounting to the sum of four thousand seven hundred and sixty-eight ($4,768 72) dollars and seventy-two cents, which is the full balance of all outstanding dues for military operations during the late civil war; therefore, in order to carry out the purposes of the above recited enactments of the General Assembly, and to pay off said claims, and thereby make an end to this class of indebtedness on the part of the State, Be it enacted by the General Assembly of the Commonwealth of Kentucky: 1. That the Auditor of Public Accounts be, and he is hereby, directed to draw his warrant upon the public treasury in payment of said claims so reported by the Quarter Master General: Provided, The same shall be paid out of the first moneys received from the United States on account of the war claims now due the State of Kentucky. § 2. The Quarter-Master General is hereby directed to cause the said claims, when so paid, to be made up into an installment of the war claims, and presented to the General Government for reimbursement. Approved March 28, 1872. 1872. Claims to be paid out of first money reeived from United States. CHAPTER 975. AN ACT to authorize chancellors to order survey of land. Be it enacted by the General Assembly of the Commonwealth of Kentucky: When chancellor to order estate. § 1. That in actions in regard to the title to real estate, if the chancellor shall deem it indispensable to have a a survey of real survey of said land, in order to equitably decide between the parties, he may order a survey to be made, in such manner as he may direct, and appoint such person or persons as he may deem best to make said survey. § 2. That said chancellor shall apportion between the Costs. parties to said action, as he may deem equitable, the cost of said survey, and enforce the payment thereof. 1872. § 3. That all money thus paid shall be taxed as costs in the action, and be finally decreed to be paid in accordance with the equities of the parties to said action. § 4. This act shall take effect from and after its pas sage. Approved March 28, 1872. Acts adjourned CHAPTER 982. AN ACT to amend an act, entitled "An act to amend chapter eighty-four of the Revised Statutes, title 'Roads and Passways.' Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That an act, entitled "An act to amend chapter See Public eighty-four of the Revised Statutes, title Roads and session of 1869- Passways,' approved February 20th, 1869, be, and the same is hereby, amended so as to make each and all of the provisions of said act applicable to, and in force in, the county of Pulaski. '70, p. 39. Pulaski. § 2. This act shall be in force from and after its pas sage. Approved March 28, 1872. CHAPTER 997. AN ACT authorizing the Auditor to remit damages on delinquent property. WHEREAS, A large amount of back taxes are due the Commonwealth upon real estate returned delinquent for a series of years, and subsequently forfeited to the State; and whereas, in many instances said real estate has passed into the hands of innocent purchasers, and some of it held and owned by extremely poor widows and orphan children, and to collect the whole amount of taxes due in such cases, with damages and costs, would work great hardship and wrong; therefore, Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That the Auditor of Public Accounts is hereby auWhen and to thorized and empowered to remit all damages imposed Auditor is to on delinquent tax-payers, except ten per cent. per annum remit damages. interest, and agents' commissions, when, in his judgment, what extent it shall be just and proper to do so: Provided, however, That the damages shall be remitted in no case, except where the property has been returned delinquent three years prior to the application for remission. § 2. This act shall be in force and effect from its pas sage. Approved March 28, 1872. RESOLUTIONS. No. 1. RESOLUTION relating to the election of U. S. Senator. Resolved by the General Assembly of the Commonwealth of Kentucky: That the two Houses, in their respective chambers, and in the manner and form prescribed by law, will, on Tuesday, the 19th instant, at 12 o'clock, meridian, proceed to elect a Senator from the State of Kentucky, in the Congress of the United States, to succeed Hon. Garrett Davis, whose term of office expires on the 4th day of March, 1873. Approved December 12, 1871. 1871. No. 2. RESOLUTIONS in regard to tax on cotton levied by the General Govern ment. WHEREAS, The tax upon cotton levied and collected by the Government of the United States during the years 1865, 1866, and 1867, was, in our judgment, most unjust and oppressive to the people of the cotton-growing States, in that it was a direct tax upon industry, and imposed upon them at a time when they were prostrated and impoverished by war and the attendant consequences; and whereas, the people of those States have, through their respective Legislatures and Chambers of Commerce, petitioned the Congress of the United States to authorize the refunding of this tax; and whereas, we believe the refunding of this, an unequal tax, levied, as it was, on the industry of a minority of the States, to be only a matter of even-handed but tardy justice to those with whom the people of this State are identified, as well by ties of blood as by common interest; therefore, Be it resolved by the General Assembly of the Commonwealth of Kentucky: 1. That we do most respectfully and earnestly memorialize the honorable the Congress of the United States to pass a law refunding to the people of the cotton-growing States the amount of taxes collected on cotton during the years 1865, 1866, and 1867. 2. That the Governor is hereby authorized and required to transmit a copy of this memorial to the Congress of |