Pullman herald. [volume] (Pullman, W.T. [Wash.]) 1888-1989, 1903-03-28
The New Road Law.

our readers, we publish below the
text of the road law enacted by the
recent session of the state legisla-
ture.
Section /. All male persons of
this state over twenty-one years of
age and under fifty years of age,
outside of the limits of an incorpor-
ated city or town, unless by law
exempt, shall annually pay road
tax OF two dollars, which shall be
due and payable in money without
exemption whatsoever on the first
day of March in each year. All
poll taxes shall be paid into the
road and bridge fund of the district
in which the same shall be collect
ed.
Sec. 2. The county commission
ers or any poll tax collector they
may authorize shall annually, com
mencing on the first day of March
in each year, demand poll tax
from each person liable therefore.
Sec. 3. Any person, firm, corpor
alton or company or agent thereof,
having persons in his or their en-
ploy liable to pay poll tax as
hereinbefo provided, shall upon
demand duly made by such collect
or, furnish II list showing the names
of all persons so employed and the
wages due and owing to each of such
employees. and if the amount ofsuch
poll tax be then due it shall be paid
at once to the collector by said EN-
ployer If not due it shall be re-
tanned by the employer from the
first wages earned by the person
liable for the poll tax and hereafter
paid on demand to the collector
Any such employer refusing to fur,
nish such list upon demand shall
be guilty of mlsdemeanor and up
on conviction shall be fined in any
sum not exceeding hundred
dollars and may also be Imprisoned
in the county jail not exceeding one
month. And as payment made
by said employer a. herein provided
shall be complete defanse in any
suit or action brought BY the EN-.
ploye for such sum Or sums
Sec. 4. The coGnty tam mission
ers or any poll tax collectrs may,
in the name of the county whoit any
poll tax is sought to be collected. in
woke in the collection of such tax
any process of civil procedure
authorized by law. Public officers
of this state shall render any ser
vices demanded by the commiss-
toner's or any collector authorized
by them, without charge of fee of
any kind: Provided, that the
county commissioners may allow
in the case of public officers who
receive their compensation by fees
such allowance, chargeable against
the taxes collected, as they may
deem just.
Sec, 5. Any poll taxes due or
delinquent shall be chargeable to
and shall be lien from the time
such taxes are due and payable on
any real or personal property of
the person owing the tax. The
county commissioners may certify
list of persons from whom poll
taxes are due or delinquent, to the
county auditor, who shall extend
such list or lists on therax rolls
against the real or personal prop
erty OF such tax debtor.
Sec 6. The means or methods
provided in this act for the collect.
ion of poll taxes, shall be held to
be concurrent, and any two or more
may be prosecuted at the same
time.
Sec. 7. The boards of commiss-
toner's of the several counties of
this state shall, at their regular
session next preceding the date of
the levy of taxes for the year 1903.
divide their respective counties, ex-
elusive Of incorporated cities and
towns, into not to exceed four road
districts for the purpose of this act,
and shall cause description there.
of to be entered in their records.
Sec. 8. The boards of county
commissioners shall annually, at
the time of making their levy for
county purposes, levy and certify
TO the county auditor, a tax of not