The Abbeville press and banner. [volume] (Abbeville, S.C.) 1869-1924, 1871-04-07
VOLUME XVIII---NO. so.

Jan - s'oESSo tSAA VI elSnleeH CelES,
If SO much be necessary, on every hun
dred dollars of the lists of the county. to
lie paid in money or labor-at the option
of the taxpayer, aud laid out in repair.
ing highways and bridges; and they
shall annually, on or before the said frs,
day of January, make out o tax bill foI
eacl, Surveyor of Highways; containing
the amount of the tax to be laid out by
him in the district, with the amount Of
each PERSONS tax annexed to his name,
accom- panied with warrant, signed by.
the Chairman of the Board authorizing
such Surveyor to collect such tax; and
they shall deliver the several tax bills
to the respective Surveyors, and take
their receipt for the same.
SEC. 3. The Surveyors of the several
Highway Districts. after receiving their
several tax bills and warrants, shall pro-
ceed to give notice to the several per-
of the amount OF their taxes, and of the
time aud place in which, and the teams,
carriages and tools with which they are
|! required to pay their taxes in labor; but
! no person shall be liable to furnish any
team, carriage or tool Of which he is not
the owner, except hoes, shovels or
spades; such notice may be given to all
persons resident in the Highway Dis
trict, either personally or by written
notice left with or A. their usual resi-
dence; to non-residents by written no.
| tice left with or at the residence of their
tenants, agents, or persons having the
care of their property; all Of which no.
tices shall be at least three days. and,
in case of persons residing out of the
Highway District, at least ten days be-
fore the time appointed for them to conf
mence their work; and if such non
! residents shall have no tenant or agent
! in the town.. notice may be posted up
! in some public or conspicuous place in
the district; and the surveyors shall
make and keep minute of the time
and manner in which the notice shall
be given.
SEC. 4. Any person, after he has COM
menced working in paymentof his high
way tax, shall be subject to the direction
OF the surveyor, as to the times when,
and tire place where, his taxes shall be
paid anu be laid out in labor.
SEC. 5. That at least three-quarters
of the highway tax in any highway
lcctcd and laid out between the fifteenth
y Ys
and the remainder between the first day
of August and the first day of October,
in each year, except as hereinafter pro-
: vided.
SIC. G. On any extraordinary occasion,
4 when any bridge or highway shall be
destroyed or impaired, SO as to require
immediate repairs, or should be OBJ
structed so as to require immediate la
bor to remove the obstruction, it shall be
the duty of the Surveyor, forthwith, to
cause the highway or bridge to be re-
paired, or the obstruction removed; and
lie may, for that purpose, call upon and
notify any inhabitants OF the district
to afford linn the :Iiecessary aid, or may
hire other Iaborers, or employ other
means to open or repair the highways
and bridges; and III such case, the notice
shall be deemed sufficient to any person
owing taxes, payable in the district, in
order to make him liable for neglect to
pay his taxes in money, If such notice
shall be given six hours previousto the
time when he is required to appear and
labor. Ii any person shall, ili-such case
perform labor more than sufficient tC
pay the taxes due from him, or, ii per.
son hot Indebted for taxes shall perform
labor the amount OF such labor, or the
balance, may be accredited to such per.
son towards his highway tax the sue.
ceeding year.
SEC. 7. II, on any such occasion al
specified in the preceding Section, any
Surveyor shall, for the space of twelve
hours after application made to lin for
that purpose by any citizen residing
wIthin lIls district, neglect to call upon
the inhabitants of his district, or use
the proper means to repair or open the
highway or bridge Which may be out
OF repair or 0bstructed, lie shall forfeit
and pay to the County Commissioners
OF the County, to be expended III re-
!. pairing highways In such district, the
sum or twenty-five dollars, to be col
lected'in the name of the Comfy, unless
such Surveyor shall show sufficient rea-
SOIL for such neglect.
- SEC. =. Ii, in any such case, any in
lhabitant OF the district Whose name
shall be on the tax bill Of such district,
whether any tax shall he due from him
or not, shall, for the space Of six hours
after being called OH or notified by the
! Surveyor Tor that purpose, without ffi-
cient reasOn neglect to turn out and
assist in repairing oropening such high
way or bridge, rs lie shall be required,
; he shall forfeit and pay TO the County
the sum Of three dollars, to be collected
and expended as provided in the preced-
ing Section.
Il SEC. 8. If any person, against whom a
Surveyor shall have tax bill, payable
in labor, shall neglect, after being no.
titled, as provided in this Act, 10 work
out his tax, be shall he liable to pay his
tax in money; and the Surveyor shall
proceed 10 collect the same, and shall
have all the power the County Treasurer
has by law to collect State and County
taxes; and lie shall proceed in the same
manner in the collection, and shall have
the same fees.
SEC ~. 1t shall be the duty of each
Surveyor of Highways to lay out, IN
such manner rs he may think beneficial
in making and repairing highways IN
; his district, all moneys collected by him
in his Tax Bill in any way iOr
: that purpose. -.
SEC. ii. Each Surveyor shall keep full
! and regular accounts Of all labor per.
formed, and all moneys received and
!. expended III his district, and of the labor
that may have been performed by any
person over and above their taxes, and
} make return OF his accounts to the Coun.
ty Commissioners, annually, in the month
Of November And it shall he the duty
of each Surveyor of Highways to pay
over to the County Commissioners Of the
County any moneys which may remain
in his hands uneXpended aud any mo-
neys which may he 81 received from the
Surveyor shall be paid over by the
County Commissioners to the succeed
, ing Surveyor, to be expended In the
same district. And when any person
shall have been overpaid their taxes, III
labor or otherwise. tie balance shall lie
. accredited to such persons on their taxes
p for the succeeding year. When any Sur
yeyor of High WAYS shall resign or be
removed from office, he shall also make
such return to the County Commission.
, ers, as required in. this Section, and