Year: 1878

SEC. y. 10 enforce the collections OF
the tax due from any person who, on the /
requirement of the Road Overseer, shall |
have neglected, failed, or refused to do
the labor or pay the money, as required
by this Act, the Overseer may seize SO
much of any and every species of proper
ty, right, possession, or claim whatever,
belonging to such person so liable and
neglecting or refusing to pay such road
tax, as will be sufficient to pay the same
and costs of seizure, which shall be as
hereinafter provided, and may sell the
same at any time and place, on giving
verbal notice one hour previous to such
sale and any person indebted to anoth-
cr liable to road tax, who shall neglect or
refuse to pay the same, shall be liable for
the tax Of such other persons, after ser
vice on him by the Overseer of a notice
stating the name of the person so liable
and owing road tax. and may deduct the
amount thereof from such indebtedness.
The Overseer after deducting the tax for
which such property was sold, and the
costs of sale which shall be three dollars
in each case shall return the surplus, if
any, to the owner ofthe property. A de-
livery of the possession of the property
by the Overseer to purchaser at any such
sale, shall be sufficient title in the pur-
chaser, without the execution Of deed
| therefor by the Oyerseer.


ROAD POLL TAX RECEIPTS.


SEC. 10. The Board of Supervisors
shall cause proper blank receipts for road
purposes to be printed, and shall require
the Clerk of the Board to sign number
equal to the probable number Of persons
in the county liable to pay road poll tax,
and to issue the same 10 the Ove-seers OF
the Road Districts of the county and the
Clerk OF the Board shall charge to the
Overseers in book kept for that purpose,
the receipts which he shall deliver to
them respectively and when any person
shall perform the labor on the highways,
or in lieu thereof shall pay the money as
required by this Act, the Road Overseer
of the District shall deliver to him road
poll tax receipt with the blanks properly


filed, thereby showing whether such tax
was paid in labor or cash.


SETTLEMENT OF OVERSEERS.


SEC. IL. On the first Monday in No
vember in each year, the Road Overseers
shall fl their accounts, duly verified with
the Clerk of the Board of Supervisors for
settlement said accounts shall contain
list of the names of allipersons in their
Respective Districts liable to perform ser
vice on the roads, the names Of the per
sons who have performed such labor, and
OF those who, in lieu thereof, have paid
the amount oftheir poll tax in cash. Thoy
shall also contain a statement Of tn,
sums of money paid out, to whom paid
and for what purpose and each Oversee
; shall state in his account the number o


days he has been occupied in the dis


charge of the duties of his Office and al


moneys still remaining in his hands, afte
deducting his per diem, he shall pay int
the County Treasury, and take the re


ceipt Of the Treasurer for the same ant
he shall file, together with his accounts
, all receipts which he may have received
from the Treasurer for moneys paid int
the Treasury, and also all road tax ro
ceipts which remain in his hands unsold
and the Board of Supervisors shall exam


inc the accounts of the Road Overseers
and finding them to be correct, and tina
= the persons who have paid road tax Ia
;. gether with the tax receipts returned. ar


equal to the whole number of receipts i,
y, sued to them respectively, shall order tn
;, Clerk of the Board to balance their at


count.


nIYTV ON uDEA ACIrDED