Sharp County record., 1919-03-14


the age of 60 years in said county
shall pay an annual per capita tax
of five dollars each, which per cap
ita tax shall annually be assessed
against such persons by the asses
sor of said county and duly extend
ed upon the tax books and the
same shall be collected by the col
lector Of said county between the
first Monday in January and the
10th day of April thereafter, as
other taxes are now collected. Ev-
cry man in said county over the
age Of 60 years whose total annual
property assessment shall exceed
$1,000 shall also be assessed with
an annual per capita tax OF five
dollars, which shall be extended
and collected as aforesaid. Idiots,
insane persons and persons so Grip
pied as to be unable to do manual
labor shall be exempt from said
per capita road tax. Provided, that
the collector of taxes of Sharp
County shall receive commission
of one.half Of one per cent, and the
county treasurer shall receive q
commission of one.fourth of one
per cent on all funds collected un-
der this act.
Section 4. 1t shall be the duty
of the assessor of Sharp County In
assessing the per capita road tax
provided for in the preceding sec
ton to designate the road districl
wherein the person assessed with
such per capita tax resides, and
when the collector Of said county
shall have collected said per capita
road tax he shall pay the same over
to the treasurer Of said county and
the same shall by the treasurer be
placed to the credit Of the respect
i've road districts whose RESIDENT
....ai. aavs paid th. san.e. aAS
when the collector of said county
snail have paid over to said treas
urer the three mill road tax the
same shall be placed by the treas
urer to the credit Of the respective
road districts in which said road tax
snail have been paid.
Section s. The per capita road
tax in this act provided shall be
and constitute lien upon the prop
erty of the person assessed there
with within said county,
Section 8. After January lst,
1920, the Office Of road overseer for
the several townships of Sharp
County shall be abolished and the
county Judge Of Sharp County shall
be ex.officio general road commits
sioner Of the county, and shall ex'
ercise a general superintendence
over the road work Of the entire
county. 1t shall be the duty Of
said county judge to 80 over the
roads Of each Of the road districts
in said county In company with
the road commissioner OF each dis
trict as often as may be necessary,
aud it shall be the duty Of the road
commissioner of the district to poiut
out to the county judge the portions
of road in the district which are in
the greatest need Of repair and i'm
provement, After such inspection
OF the roads Of the district the coun-
ty judge and district road commits
sioner shall determine what portions
Of the various roads Of the district
shall be improved from time to
time, and after they have so select
ed the portions Of road to be improv'
ed aud have determined upon the
character Of improvement to be
made, II shall be the duty Of th.
county Judge and district road COM
missioner to give ten days notice
Of the Intention to let contracts FOL
the making Of the improvements DE-
,ermined upon, said notice shall b.
| ,,van hv aither nrinted mr. tynp.