The citizen. [volume] (Berea, Ky.) 1899-1958, 1917-06-06
MOUNTAIN AGRICULTURE
Farm Demonstration and Special
Investigator
ROAD TAX LAW
As Passed by the Extraordinary
Session of the General As
sembly, 1917

alton Tor the Improvement ana
construction Of public roads and
bridges Of the county.
Be il enacted by the General As
sembly of the Commonwealth OF
Kentucky:
ST. [Road Tax Order Calling
Election - Usual of bonds1. The
fiscal court Of any county in the
State may submit to the voters at
a special election TO be held for that
purpose, the question of voting a
tax of any sum not exceeding 20
cents on the hundred dollars on all
property subject by law to local
taxation, under Section i57a of the
Constitution, for the improvement
or construction of the public roads
and bridges of the county, either or
both, as the fiscal court may direct
The order of the fiscal court call
ing the election shall specify the
amount of the tax to be levied each
year and the number of years for
which the tax may be imposed, not
exceeding ten years, and shall also
provide that no amount of money
in excess Of the amount that can be
raised by the levy in one year shall
be expended in that year. II may
also borrow money in any year, in
advance of the collection Of the tax
for that year, not exceeding so per
cent Of the estimated tax, and issue
bonds therefor the amount of the
tax to be estimated, according to
the assessment and collection Of the
preceding year, but any money so
borrowed shall be paid out of the
money raised from the tax in the
year in which the money is borrow
ed. So that all indebtedness ere
ated in any one year shall be paid
out of the fund raised in that year
So. [Amount of Taxi. The fiscal
court shall also in the order calling
the election specify the amount OF
ad volorem tax to be levied each
year, which shall be any sum not
exceeding 20 cents on the one hun
dred dollars Of assessed property.
So. How Question Submitted.
The question to be submitted to the
people shall be: Are you for prop
erty tax OF ........ cents on each
one hundred dollars worth OF prop
erty in the county, to be levied each
year for ........ years, for the pur-
pose of improving or constructing,
either or both, the roads and bridges
of the county?" The rate of tax
alton. and the number of years for
which the tax is to be levied to be
inserted in respective blank spaces,
and two small squares to be placed
the question and on the right
of same. one for voters for and one
for voters against the measure, des-
ignated respectively by the words
'Yes," and NO" And il the ma
iority of the voters voting upon the
are in favor of it, then
the fiscal court shall, as soon as the
result has been ascer.ained and GER
tilted, make provision for the road
and bridge work contemplated.
s4. [Collectionl. The sheriff
shall collect the taxes at the same
lime and in the same manner and
by the same processes that he col
ects other taxes and shall pay the
same over as the fiscal court may
direct, and shall be liable on his
official bond for the faithful per-
Torrance of his duties hereunder.
For the collection Of the tax levied
the sheriff shall be en-
titled to a commission OF one per
cent of the amount so collected.
SIS. ADVERTISEMENT. The fls-
cal court shall direct and it shall be
the duty of the sheriff to advertise
the time and purpose of the election
and the amount of tax to be levied
each year in the paper published in
the county having the largest cir
culation for thirty days before the
election; and if there be no paper
then by printed adver-
tisement posted up at the court
house door and at three other pub
lie places in each precinct for thir-
ty days before the election.
Sc. Election ofhcers]. The ell
ection above provided for shall be
held by the same officers who hold
the regular election, and the cleo
ton shall be held and the returns
thereof made in the same manner
as is provided by law for the regu-
lar election.
81. Emergency. As there is
M adequate system or law by which