Year: 1872

tax, the District Tax Collector shall deliver
to the person paying such tax G receipt as
furnished to him by the County Auditor, and
s'gned by the said tax collector. Any tax
collector who shall give any receipt for such
tax other than the one prescribed in this Act,
r, ceive money without giving the necessary
receipt, or who shall insert more than one
name in the receipt, Or shall furnish or give
to any person, a receipt which does not have
the number of the district in which said
person resides endorsed thereon by the Aud
itcr, shall be deemed guilty of inisdemean=
or. ard on conviction thereof shall be pun-
ished by fine Of not less than Que hundred
nor more than five hundred dollars for each
otense; half of such fine 10 be paid to,
the person procuring such conviction, and
the other half into the County Road Fund.


Sec. 21. The tax collectors shall have Tie
right TO demand of any firm, corporation or
person having residents Of his district in their
or bis employ, a complete and correct list of
the names of all such persons so employed
by him or them, and any such firm corpor-
| alton or person refusing or neglecing TO give
such list when demanded by the tax collec-
tor, shall be liable to fine of not lees than
fifty nor more than two hundred dollars, TO
be recovered by an action before Justice of
the Peace, in The name of the people. All
fines collected under the provisions Of this
section shall be paid into tile County Treas
ury and placed to the credit Of the County
Road Fund


See. %. On the first Monday of each
month the tax collectors shall deliver 10 Tie
County Auditor statement in writing, I'M
der oath, Of the number of road poll taxes
collected by them in each road district dur
ing the last preceding month. The Couity
Auditor shall apportion the amount of road
poll taxes collected in each district to tho
several road funds Of said districts, lees len
percentum on all two dollar road poll taxes
sold, and fifteen percentum on all three dol
lar poll taxes sold; which amounts are hereby
allowed TO the tax collectors as fees for coli
lection; and shall furnish 10 the tax collector
statement Of such apportionmept. The
tax collector shall thereupon present such
statement TO the County Treasury and pay
him the amount of money as shown by surh h
strtcment. The County Treasurer shall de-
liver TO said tax collectors duplicate receipts
for the money thus paid, one Of Which re-
ceipts shall be filed with the County Audi
tor. On the first Monday in August The tax
collectors shall return to the Auditor all the
two dollar road poll tax receipts by them re-
ceived and not sold, and shall at the same
time receive from the Auditor sufficient
number of three dollar poll tax receipts TO en-
able them to collect taxes from every person
in the district subject to pay such poll tax.
On the first Monday of March in each wear
each tax collector shall return to the County
Auditor all road poll tax receipts then re-
naming in his hands, and the County Audi
tor shall then and there make final settle
ment with the lax collectors for all road poll
tax receipts delivered to them.


Sec. %. The County Treasurer shall
place TO the credit Of each road district all
moneys received by him as apporioned ly
the County Auditor, and shall pay out lie
same Oh the warrant of the County Auditor,
which warrants shall be based upon allow
ances made by the Board of Supervisors
1t shall be the duty of the County Treasurer
OH the first Monday in March Of each year
TO transfer all moneys remaining in any sf
the District Road Funds, after al outstand-
ing demands against The same have been
paid, INTO fund, to be called the County
Road Fund.


Sec. 24. At the time of making the levy
of State and County taxes Of each year, The
Board OF Supervisors Of the county Of PAGER
may, if in their Judgment it is advisable,
levy property tax in any one or more Of 3,
said road districts, not to exceed twenty-five
cents on each one hundred dollars worth Of
taxable property in such district, for road
purposes, which shall be levied, assessed
nI otIo
assessed and collected; and when paid into
the treasury shall be apportioned to tie sew
eral road funds of the road districts in which
such tax was collected.


Sec. 25, Whenever the Board of Super
visors shall levy a property tax for road
purposes in any one or more Of the road dis


ricts, it shall be the duty of district assess
ors of the district or districts in which such
road districts are situate to designate on the
assessment roll of his district lie road dis
trct in which the property assessed thereon
is situated, and it shall be the duty of the
County Auditor to carry out the amount of
tax so levied for road purposes in the several
road districts opposite the names Of the own
ers or the description Of such property.
Sec. rs. Upon The purchase Of any toll
road the Board of Supervisors may direct a
warrant to be drawn, payable out Of the
county road fund.- for the price thereof, and
said warrant shall be paid by the County
Treasurer; but if there be not sufficient
money in said county road fund to pay the
full amount thereof, he shall pay whatever
money there may be in said fund, endorsing
the amount on said warrant and taking the
receipt of the holder OF owner thereof for the
amount paid and until the ful amount Of
said warrant shall be paid. All money
coming into said fund shall he set apart for
its payment.


Sec. ~. If any person shall obstruct any
public highway in the county of llacer by
telling any tree across the same or by plac-