The Hazel Green herald. [volume] (Hazel Green, Wolfe County, Ky.) 1885-19??, 1892-04-22
POLL AND 40 vAloREM TAX.

Full Text OF the Measure as Amended,
Adopted and Signed by the Governor.
One of the most important and f. r
reaching bills that have passed the
present General Assembly is that author
izing County Courts to levy a poll and
al valorem tax for county purposes. The
bill as amended, adopted and signed by
the Governor is AZ follows:
That the Court of Claims or Fiscal
Court of each county in this Common.
wealth is hereby authorized to levy and
collect poll and ad valorem tax, to pay
off the existing current indebtedness and
IN defray the current and necessary ex-
penses of the respective counties of the
Commonwealth Of Kentucky. But this
section shall not be construed so as to a, :
rhorize the Court of Claims or Fiscal
Court of any county to levy tax to pay
any railroad bonded Indebtedness or any
interest on such indebtedness. That the
poll tax shall not exceed one dollar and
fifty cents on each male person of the
age OF twenty-one years or more, residing
in the county. The nd valorem tax shall
not exceed fifty cents on the one hun.
dred dollars worth of taxable property
assessed In the county.
That the assessment made for State
purposes, when supervised as required by
law, shall be the basis for the levy and
collection of the ad valorem tax author
lied in the preceding section, and the
officer who may collect the State revenue
in each county shall also collect the
aforesaid poll and nd valorem taxes.
That the Sheriff or other officer who
may collect these taxes shall annually,
before he proceeds to do 30, execute bond
to the Commonwealth of Kentucky, in
the County Court of each respective
county, with one or more sufficient sure.
ties, in sum equal to double the amount
OF the taxes likely to come into his
hands, for faithful performance of his
duty, and to pay over in due time to the
proper party, as directed by the court,
all money collected by him; said bond
to be approved by order of the County
Court, and when approved, to be record
ed in the order book and safely kept by
the County Court Clerk; and the officer
collecting said taxes shall be allowed
the same compensation as officers are
who collect the State revenue: and he
shall annually settle his accounts with
the Court OF Claims or Fiscal Court as
such collector and may be required to
settle oftener, in the discretion Of said
court, by order entered of record, copy
OF which shall be served on the officer /;
and his settlements shall show the
amount of poll tax, and also the amount
OF ad valort IN tax collected, and an item
lied statement of the moneys disbursed,
and the same shall be published for at
least two weeks in paper published in
the county having the largest circulation
therein, il any be published in the coun-
ty; If none, then the settlement shall be
published by written or printed hand
bills, posted at the front door Of the
Court House, and at least three other
public places in the county.
Said taxes shall be due mt such times
as the State revenue Is, and any one ow.
ing same who shall fail or refuse to pay
the same when due. shall be subject to
the same penalties prescribed by law for
the non'payment of the State revenue,
TO be enforced by the same proceedings
The poll tax being limited to one dol.
lar and fifty cents by the Constitution,
and this, together with the adj valorem
tax allowed to be collected by existing
law, being greatly insufficient to pay of
the existing current Indebtedness and tn
defray the current expenses of many, il
not oil, the counties in the State, and
said counties now having no authority
TO supplement the poll by an ad valorem
tax TO meet such expenses, therefore an
emergency exists, and is hereby declared
and for these reasons this act shall take
effect aud be in force when approved 10y