Evening capital journal. (Salem, Or.) 1888-1893, 1893-03-08

to the first day Of the following Febru-
ary. And the supervisor may at any
time assess such tax and collect the
same; and the presumption shall be
conclusive that said road tax has moi
been worked or paid unless such per
sons 30 assessed show q receipt for road
tax or road work for the same year
either In the same or another district OF
state; and II an action be brought
against any one for said personal road
tax, and he should after the bringing OF
said action produce q receipt for the
same, having failed 10 produce re.
ceipt before said action was brought,
the costs of such action shall be taxed
to him and enforced as judgment fol
a fine In criminal action.
3, He shall call out and have per.
formed two-thirds Of the total road
work In bis district, as may be assessed
in the manner In this section, upon the
public roads IN bis district before the
first day Of April following unless the
county court shall extend the time for
performing said labor.
4. Providing that In counties con-
taining 5000 Inhabitants or over, the
county court Of such county In th.
state at the time Of levying such taxes
for county purposes, may levy tax
upon all the taxable property In the
county, not to exceed five mills upon
the dollar, and In addition thereto q
poll tax Of " be assessed upon every
person who shall be liable to pay q
state poll tax, which taxes shall b.
collected with and ut the same time
aud In the same manner as county
taxes shall be collected, and shall be
paid into the county treasury and shall
be kept rs separate fund, and shall be
used for the purpose Of laying out,
opening. making and repairing count,
roads, and building and repairing
county bridges, and no other tax OF
other taxes for the purpose In this Sec
lion mentioned shall be levied or col
lected, except that the county court
may order bridges built or repaired out
Of the general fund. Such count,
court shall apportion the taxes 30 col.
lected among the several roads districts
In the county, having due regard to
the amount Of taxes collected In the
several road districts, to the condition
VI the roads and necessity of repairs,
and To the amount Of travel thereon.
The county court shall thereupon notify
the road supervisor In each OF the road
districts In his county Of the amount of
road fund set apart for the use of his
road district for opening, making and
repairing county roads and building
bridges In his road district, and such
supervisor shall direct aud supervise
the expenditure Of such amount of the
road fund 10 set apart for the purpose
herein named, and certify his accounts
fo- labor performed or material fur
nished to the county court and II the
county court approves Of the same II
shall order warrants on the county
treasurer In favor Of the person preform-
Ing such labor or furnishing such ma.
terial, payable out Of the fund to the
credit OF such road district, and until
such fund isexhausted; provided, that
In counties having roadmaster the
money shall be expended under hi-
supervision.
Provided further, that In counties
having IA county roadmaster no road
shall hereafter be located unless the ap-
proval OF such county roadmaster be
indorsed In writing upon the petition
filed for such purpose; aud provided
that no road shall hereafter be
located In the state OF Oregon having
st any point grade exceeding 10 per
cent. which fact shall be ascertained
from the certificate Of the surveyor.