The Kanzas news., 1859-03-19

ed, and make due returns, as the Law requires.
Dated the day of .1S
sssR sap.,,'.e'.-,, @ @ : !
THE COLLECTION AND APPLICATIONS OF
HIGHWAY TAXES. zstss s6t--zt t2aas
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, re-
quires. before the first day of July. AMI the
residue by the FIRST day of November, in
each year. -siasl - .sajit' 81
Sec. 26. 1t shall be the duty of every
overseer of highways, to give at least three
days notice to all persons residing in his
district, assessed to pay taxes therein, eth
er 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 imple
ments. '''"
Sec. 2T. All persons assessed to pay high
way taxes in such district, may appear 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. 90. 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; and any person offering
to pay such tax in labor, and who is the
owner of team, plow, wagon, or cart, or
other instruments useful for working the
highways, may be required by such over
seer, to furnish such team, plow, wagon, or
cart or other implement, if the assessment
of such person on such highway, be not less
than ten dollars.
Sec. 29. 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 agreeabiy to the
diRectien 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 day for every
cart, wagon, plow scraper, yoke of oxen or
span of horses he shall furnish according
Sec. 80. If any person assessed to pay a
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 satisfactory cause
shall appear to such overseer for such neg
lect, such person shall not thereafter be en-
titled to pay his highway tax assessed for
that year, or any part thereof, in labor.
See. 81. 1t shall be the duty of the over
seer of highways, whenever any person
shall have become liable to pay the highway
tax assessed against him in money, as pre-
scribed in the preceding section, to collect
such tax, and for that purpose such over
seer shall call at least once on the person
taxed. or at the place of his residence if in
such district, or the town IN which such
overseer has been chosen, and demand pay
ment of the taxes charged to such person
Sec. 80. In case such person shall refuse
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. 80. Such overseers shall give public
notice of the time and place of sale. and o.
the property to be sold. at least six days
previous to the time of sale. by advertise
ment to be posted up in at least three pub
lie places in the district or town where such
sale shall be made; the sale to be By public
auction. - 7H
Sec. "a. If the property levied upon shal
be sold for more than the amount of tax and
costs, tie surplus shall be returned to the
person from whom the property was taken
Sec, 35. Every overseer shall be ensitlec
to retain five per cent. for his fees, out o.
all moneys collected by him on his warrant
and in case of levy and sale by him o
goods and chattles for the payment of any
| tar; he shall be entitled to collect and re-
ceiye for the same, such fees as constable:
are authorized to receive for levying upon
and selling goods under execution
i Sec. So 1t shall be lawful for any over
seer of highways. for the purpose of col
/ lecting any unpaid highway taxes on his taz
| list, against any person or persons VINO shall
have become liable TO pay the same in mon
ey, TO place such tax list in the hands o.
| any constable of the same town In which
such overseer shall have been elected; ana
such constable shall possess the same pow
ers in the collection of such tag, and be ee-
titled to receive the like compensation -
oyerseers of highways in like cases.
Sec. 81 Whenever any overseer of high
| ways shall place his tax list in the hands o.
constable for collection, As provided il
the preceding section. he shall designate the
persons named therein, from whom taxes
are due in money, and he shall endorse, over
bis signature. on suchitax list. in substance,
as follows: 81 hereby authorize A. B. nam,
ing the constable.} 70 collect the unpaid
taxes due in money on the within tax iiss.-
Dated i8 Ssh
c. D, Overseer.
Sec. SO. Every constable who shall re-
eeive any such tax list to be collected. shall.
to the best of his ability. collect the sums
due in money. on such tax list. from the