The Kansas herald of freedom. [volume] (Wakarusa, Kan. Territory) 1854-1860, 1859-02-19

y
Tanes.
SEC. 25. Every overseer of highways
shall cause at least two-thirds of the
amount of highway tax assessed in his
district, to be collected and expended as
the law requires, before the first day of
July, and the residue by the first day of
November, in each year.
SEC. 26. 1t shall be the duty of every
oyerseer of highways, to give at least
three days notice to all persons residing
in his district, assessed to pay taxestherein,
either personal, or in writing, left at their
usual place of abode, of the time when,
and the place where they may appear and
pay their highway tax in labor, and with
what implements. -.
Sec. q. All persons assessed to pay
highway taxes in such district, may ap-
pear at such times and places therein, in
person, or by substitute or substitutes,
and with such team and implements as
the overseer, in the notice mentioned in
the preceding section, may direct; Provided,
that no substitute will be allowed unless
he lives in the family Of the principal, or
Is his tenant upon some land within the
district, or adjacent district.
Sec. 20. Every overseer of highways
may require of all persons offering to pay
their highway taxes in labor, to furnish a
spade, shovel, axe, or hoe; aud any per-
son Offering to pay such tax in labor, and
who is the owner of team, pillow, wagon,
or cart, or other instruments useful for
working the highways, may be required
by such overseer, to furnish such team,
pillow, wagon, or cart, or other implement,
if the assessment of such person on such
highway, be not less than ten dollars
SEC 20. Every person intending to pay
any highway tax assessed against him, or
any part thereof, in labor, and who shall,
upon the notice required to be given by
the overseer, appear and work agreeably
to the direction of such overseer, shall be
credited on his tax four dollars, for every
day he shall actually work eight hours on
such highway, and four dollars a day for
every cart, wagon, pillow, scraper, yoke of
oxen or span of horses he shall furnish
: according to the requirements of said
overseer. ....
: SEC. 80. If any person assessed to pay
. highway tax shall neglect to appear and
work on the highway at the time and
place specified in the notice required to
be given by the overseer, unless satisfac.
tory cause shall appear to such Overseer
for such neglect, such person shall not
thereafter be entitled to pay his highway
tax assessed for that year, or any part
thereof, in labor. t -.
SEC. 81. 1t shall be the duty of the
overseer of highways, whenever any per-
son shall have become liable to pay the
highway tax assessed against him in mon
ey, as prescribed in the preceding section,
to collect such tax; and for that purpose
} such overseer shall call at least once on
the person taxed, or at the place of his res
idence if in such district, or the town in
which such overseer has been chosen, and
demand payment of the taxes charged to
such person.
: Sec. SO. In case such person shall re-
fuse or neglect to pay the tax charged
against him, such overseer shall levy the
, same by distress and sale of the goods and
chattels of the person who ought to pay
! the same.
Sec. 33. Such overseer shall give pub
lie notice of the time and place ofsale, aud
of the property to be sold, at least six days
previous to the time of sale, by advertise
ment to be posted upin at least three pub
lie places in the district or town where
, such sale shall be made; the sale to be by
public auction.
t Sec. "a. If the property levied upon
shall be sold for more than the amount OF
D tax and costs, the surplus shall be return
D ed to the person from whom the property
q was taken.
o Sec. 80. Every overseer shall be enti-
: tied to retain FIVE per cent. for his fees
t out of all moneys collected by him on his
warrant. and in case of levy and sale by
n him of goods and chattels for the payment
: of any tax, he shall be entitled to collect
9 and receive for the same, such fees as con.
stables are authorized to receive for levy.
I ing upon and selling goods under execu
4 ton.
|, SEC. SO. 1t shall be lawful for any over
e seer of highways, for the purpose of col
h lecting any unpaid highway taxes on hi
n tax list, against any person or persons whit
" shall have become liable to pay the sam,
h in money, to place such tax fist in tn,
n hands of any constable of the same tow
70 in which such overseer shall have beef
d elected;a nd such constable shall possess tn
same powers in the collection ofsuch tax
# and be entitled to receive the like com
J. pensation as overseers of highways in lik
i cases.
lie Sec. 81. Whenever any overseer O
e highways shall place his tax list in tn
r, hands of constable for collection, as provi
5 ded in the preceding section, he shall de
,r signate the persons named therein, from
a whom taxes are due in money, and h
re shall endorse, over his signature, on sue
" tax list, in substance, as follows az here
d by authorize A B (naming the constable
IS to collect the unpaid taxes due in none
j. on the within tax list. Dated
Of 10 G. D.. Overseer."
y SEC. 38. Every constable who shall re
m ceive any such tax list to be collected
al shall, to the best of his ability, collect tn
r sums due in money, on such tax list, fror
n, the persons who ought to pay the sam
IN and shall, within thirty days from the dat
X of such endorsement on said tax list, n
turn to the said overseer his doing ther,
er on, and pay over all moneys so collecte,
u to such overseer; and any overseer, if b
III shall deem it necessary, may once re-issu
It's such warrant and tax list in the mann,
oy specified in the preceding section, an
er when so re-issued, the constable shall pr
b. coed thereon, as herein above provided.
n SEC. 80. Moneys collected or receive
by any overseer Of highways, on accoul
ex of highway taxes, in his district, shall
by faithfully applied and expended by sue
he oveseer, in the procuring of labor and
of the purchase of implements and materia
vn as, in the opinion of the overseer, wi
ed most benefit the highways and bridges
nd his district. All implements purchase
az by the overseer, shall be carefully DR.
lte served by him and his successors, al
tie shall be used only upon the roads and big
sr- ways, and for no other purpose; and al
L. IL r