Clerk may collect taxes, and penalties,

report.

redemption of lands sold to the State, county and district for delinquent taxes at any time within the period of two years after the sale, or until the revenue agent, under the direction of the Auditor of Public Accounts, assumes charge of the collection by sale or otherwise, the county clerk is hereby vested with etc., and make the authority to collect such delinquent taxes, interest, costs, commissions and penalties as prescribed by law, and he shall make report thereof to the Auditor of Public Accounts, the treasurer of the county, and the proper officer of the district as often as the latter officers may require, and not less than once in every thirty days; and he shall pay into the State Treasury all moneys collected by him due the State, and the county treasury all moneys due the county, and all moneys due the district to the proper officer thereof, as herein authorized, on the first day of every month, and oftener if required by the Auditor of Public Accounts, or either of the other officers mentioned. Said report of the county clerk, showing the name of each owner and each piece of property redeemed, the years taxes for which delinquent, the assessed valuation for the same for each year, and the total amount paid to the State, county and district for redemption shall be examined by the Judge of the County Court, and if found correct certified to the Auditor of Public Accounts, together with the total sum due the State, as shown on said report, less five per centum commission for the collection, which he shall retain for his services.

County

Judge to examine report.

§ 5. That section 29, article 8, of the aforesaid act be, and the same is, hereby amended and re-enacted to read as follows:

"The sheriff or collector shall, at the time he collects any money from a delinquent, record the tax, interest and penalty on his record book kept for such purpose."

$6. That section 30, article 8, of the aforesaid

act be, and the same is, hereby amended and re-enacted to read as follows:

collector liable

taxes.

certain

"If the sheriff or collector fails to record the money collected on any delinquent taxpayer, as hereinbefore required, or shall fail to collect the amount of any tax, due by any delinquent taxpayer, when it Sheriff or is collectable by sale or otherwise, he shall be held for failure to liable on his bond for the amount of tax, penalties, interest and costs, due from any delinquent taxpayer that was collectable when the same came to his hands, and thirty per centum penalties thereon in each instance, to be recovered in the County Court of the county in which such tax is due, on motion of the County Attorney or revenue agent in the name County Atof the Commonwealth. The County Attorney shall and compensaprosecute all such motions, for which services he shall be entitled to the penaties thereon recovered of the sheriff or tax collector; Provided, The tax, interest, costs, and penalties due are recovered and paid to the officers entitled to receive the same. The sheriff or collector shall have ten days previous notice of the motion as herein provided."

§ 7. That section 40, article 8, of the aforesaid act be, and the same is, hereby amended and re-enacted to read as follows:

torney. Duty tion.

Sheriff to

to County

"Within twenty days after the sale, the sheriff report sales or collector shall make report in writing to the county Clerk. clerk, showing when the sale was made, the steps taken by him with reference thereto prior to and at the sale, to whom sold, at what price the land was sold, giving a description of the property sold as fully as he is able to do, which report shall be recorded and indexed by the county clerk in a book to be provided by him for that purpose. The sheriff shall at once notify the County Attorney of the filing of said report. Said report, when recorded, shall torney to be operate as a conveyance and vest the title to the notified. property of all persons "sui juris" in the State, county or district, or either, when purchased by the

County At

Duties.

Penalty for

Sheriff failing, law.

So comply with

Repeal.

Emergency.

State, county or district, or either, and shall be constructive notice to the world of the claim existing in favor of the purchaser, whether the State or county or district or an individual, against the lands of persons laboring under no legal disability. If the sheriff shall fail to make said report, he shall be subject to indictment in the Circuit Court, and, upon conviction, shall be fined not less than five hundred dollars nor more than one thousand dollars for each offense; but the title of the purchaser shall not thereby be affected, and said report may be afterwards filed and recorded with the same effect as if filed and recorded at the proper time.

.

§ 8. All acts or parts of acts in conflict with this act, are to the extent of such conflict, hereby repealed. $9. Experience having shown that the tax warrant is unnecessary in the collection of taxes, an emergency is hereby declared to exist, and this act shall take effect from and after its passage and approval by the Governor.

Approved March 24, 1908.

CHAPTER 44.

AN ACT to amend Section 3948, Chapter 104, Kentucky Statutes.

Be it enacted by the General Assembly of the Com. monwealth of Kentucky:

§ 1. That section 3948, chapter 104, Kentucky Statutes, be, and the same is hereby amended, to-wit: By inserting after the word "county" where it first appears in said section, the words "not having a population of seventy-five thousand or more, and by inserting in said section, after the word "justice" therein, the words, "and the Fiscal Court of each of said counties shall annually appropriate of the

county funds a sum sufficient to purchase the labor and materials necessary to keep the public property aforesaid in repair, and in clean, comfortable and presentable condition, and heat and light the same; said sum so appropriated to be expended by the jailer for the purposes aforesaid;" so that said seetion when so amended, shall read:

Fiscal Court propriation to

property in re

clean condition.

"The jailer of each county not having a population of seventy-five thousand or more shall be super to make apintendent of public square, court house, clerk's offices, keep public jail, stray pen and other public buildings at the seat pair and in of justice, and the Fiscal Court of each of said counties shall annually appropriate, of the county funds, a sum sufficient to purchase the labor and materials necessary to keep the public property aforesaid, including the jailer's residence, if owned by the county, in repair and in clean, comfortable and presentable condition, and heat and light the same; said sum so appropriated to be expended by the jailer for the purposes aforesaid; he shall have the power and it shall be his duty to institute and carry on the appropriate civil procedure in the name of the county to recover possession of and for injury to, or intrusion or trespass which may be committed on any of the county property named in this chapter, the net proceeds of any such recovery shall be paid to the County Court in aid of the county levy.”

§ 2. This act shall not apply to counties having therein Circuit Courts of continuous session, or containing cities of the second class.

§ 3. All acts in conflict or inconsistent herewith, Repeal. are hereby repealed.

4. This act shall take effect from and after its Emergency. passage and approval.

Approved March 23, 1908.

Fiscal Court may levy tax in certain counties for keeping up public buildings.

Jailer relieved of duties.

Repealing

clause.

CHAPTER 45.

AN ACT to provide for the care, custody and maintenance of court houses, and the court rooms and offices therein, and the public grounds adjacent thereto, in counties containing cities of the second class.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That in counties having therein a city of the second class, wherein all terms of the Circuit Court are held at the county seat, the Fiscal Courts of such county shall have the care, custody and keeping of the court houses and court rooms and offices therein, located at the county seat, and the public grounds adjacent thereto, and shall have authority and jurisdiction to levy and collect taxes off of the taxable property of the county necessary for the purpose of keeping and maintaining same in proper condition and repair, and the yard and grounds adjacent thereto, and to prevent waste or injury to, or spoliation thereof; and to keep and maintain same in a proper state of cleanliness and sanitation, and to provide heat and lights for same and to provide sufficient water for the courts and officers thereof and offices therein.

$2. That in said counties the jailers thereof shall be relieved of the duties of attending to county and quarterly courts, or furnishing fuel and lights for same, or furnishing fuel, light and water to the Circuit Courts, and shall not be allowed any fees on account thereof.

§ 3. All acts and parts of acts in conflict herewith are hereby repealed.

Approved March 23, 1908.