CHAPTER 1170. AN ACT to amend an act, entitled "An act to amend section 30, article 1, chapter 94, General Statutes, title Roads,' " approved March 8th, 1880. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That an act, approved March 8, 1880, entitled "An act Extended to Dato amend section 30, article 1, chapter 94, General Statutes, title Public Roads,'" be, and the same is hereby, amended by extending the provisions of said act to the county of Daviess. § 2. This act to take effect ten days after its approval. viess county. Approved April 19, 1882. CHAPTER 1184. AN ACT to provide for the assessment and collection of a tax upon dis tilled spirits. Be it enacted by the General Assembly of the Commonwealth of Kentucky: to be taxed. § 1. There shall be levied and collected upon all distilled Distilled spirits spirits in this State the same rate of taxation that is imposed on other property by the laws of this State for State and county purposes. and owners,&c., to report. § 2. That for the purpose of such assessment and collection Duty of distiller it shall be, and is hereby, made the duty of each distiller, and of every owner or proprietor of a bonded or other warehouse in which distilled spirits are stored, and of every person or corporation having custody of such spirits, to make report to the Auditor of Public Accounts on, or as of date, the first day of June and the first day of October in each and every year, of all the distilled spirits received or depos ited prior to those dates in each year, and held on said first days of June and October; and the tax for the ensuing year from such first day of June and October shall be levied and paid on the amount of distilled spirits so reported, as representing the taxable distilled spirits for such year: Provided, however, That the same whisky shall not be twice taxed for the same year. submitted to board. § 3. That the said reports shall be, by the Auditor of Pub- Reports to be lic Accounts, submitted to a board of valuation and assessment, composed of the Auditor of Public Accounts, the Treasurer of the State, and the Secretary of State, who are hereby constituted such board, and said board shall fix the values for purposes of taxation under this act, and assess the same accordingly. §4. That it shall be the duty of the distiller, owner, or Monthly reports. custodian, as herein before indicated and described, to make monthly reports (between the first and fifth days of each month), showing all the deliveries during the preceding current month from his custody or, care of any part of the distilled spirits so reported. Such delivery reports shall be made to the Auditor of Public Accounts, and shall, in each instance, be accompanied by a remittance and payment of the tax upon such delivered spirits, which said tax shall be, by the Auditor, turned into the public Treasury. § 5. That no distiller, owner, or custodian of such distilled Penalty for vio- spirits shall permit the same to go from his possession or conlating, &c. troi without the report and payment of tax herein before provided for; and any person or persons or corporation violating the provisions of this section shall be proceeded against by the Auditor of Public Accounts, in the name of the State, by distraint, for the entire amount of taxes assessed as of the preceding first day of June and October, and thereupon all such taxes shall become and be immediately due and collectable by distraint, together with all costs attending the proceed. ing, and a further penalty of twenty-five dollars for each such violation. misdemeanor. 6. That any person or corporation making any false False report a report or return as to or of the matters herein provided for, shall be deemed guilty of a misdemeanor, and subject to indictment therefor, and, upon indictment and conviction, shall be fined not less than one hundred dollars nor more than one thousand dollars for each offense. oath, &c. § 7. That is shall be the duty of all distillers, warehouseShall exhibit on men, and others, to exhibit all necessary information on oath, if required, to the Auditor of Public Accounts or his agents; and a failure so to do, upon demand made, shall be deemed a misdemeanor, and subject to indictment; and, upon indictment and conviction, shall subject the offender to a fine of not less than fifty dollars nor more than five hundred dollars. Lien. § 8. Any warehouseman, custodian, or agent paying the tax on distilled spirits herein provided for, shall have a lien upon the distilled spirits covered by such tax. 9. The reports and returns prescribed by this act shall, as far as possible, describe the distilled spirits by name, serial numbers, dates, and other convenient identification. § 10. It shall be the duty of the Auditor of Public Accounts Forms. to devise and prescribe such forms and blanks for reports and returns as may be needed or useful for the carrying out the provisions of this act. § 11. That for the purpose of carrying out the provisions Additional clerk. of this act, the Auditor of Public Accounts is hereby authorized to employ an additional clerk, at a salary not exceeding ($1,000) one thousand dollars per annum, to be paid out of the public Treasury. § 12. That all laws and parts of laws inconsistent herewith are hereby repealed. Approved April 21, 1882. CHAPTER 1191. AN ACT to regulate and fix a standard for the measurement of saw-logs, timber, boards, and lumber in part of this Commonwealth. Be it enacted by the General Assembly of the Commonwealth of Kentucky: adopted. § 1. That the rule known as the Doyle rule, as now pub- Doyle's rule lished in Scribner's Lumber and Log-Book, and the stick or yard used under said rule for the measurement of saw-logs, timber, boards, and lumber, be, and the same is hereby made and declared to be, the lawful and standard rule for the meas. urement of all saw logs, timber, boards, or lumber bought or sold in this Commonwealth. Licking river. § 2. That all laws and parts of laws or customs in conflict Applies only to with the provisions of this act are hereby repealed, and declared of no effect. The provisions of this act shall only apply to the Licking river and tributaries. 3. This act to take effect and be in force from and after its passage; but not to affect contracts wherein a different rule of measurement is agreed on. Approved April 21, 1882. court. CHAPTER 1203. AN ACT to amend an act, entitled "An act fixing the time of holding county courts in Larue county." Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That an act, entitled "An act to fix the time of holdLarue county ing the county courts in Larue county," be, and the same is hereby, amended by striking out all the words between the word "except" and the word "said," where it occurs next thereafter, and inserting in lieu thereof the words, "the month of September, in which last named month." § 2. This act shall take effect from its passage. Approved April 21, 1882. Act of April 9, 1880, repealed. CHAPTER 1214. AN ACT to repeal chapter 941 of the Acts of 1879, entitled "An act to regulate the fees and salaries of certain officers." Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. Whereas, the act approved April 9th, 1880, entitled "An act to regulate the fees and salaries of certain officers," published in chapter 941, volume 1, of the acts of 1879, be, and the same is hereby, repealed. § 2. This act shall take effect from its passage. Approved April 21, 1882, ated to, &c. CHAPTER 1236. AN ACT to provide for an increase in the clerical force of the Auditor's office. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That out of any funds not otherwise appropriated, the $2,000 appropri- sum of two thousand dollars ($2,000) is hereby set apart for the purpose of increasing the clerical force in the Auditor's office: Provided, That only so much of the aforementioned sum shall be drawn from the Treasury as is actually expended in payment of clerks in said office, to be shown by vouchers, as in other cases. § 2. This act shall take effect from and after its passage. Approved April 22, 1882. CHAPTER 1237. AN ACT to regulate proceedings in the Hardin quarterly court. Be it enacted by the General Assembly of the Commonwealth of Kentucky: §1. Appeals from all final orders and judgments of police courts, justices' courts, and courts of similar jurisdiction, in Hardin county, in civil cases, may be taken to the quarterly court of said county when the amount in controversy, exclusive of interest and costs, is as much as ten dollars, and does not exceed one hundred dollars. Appeals to quar- terly court of § 2. The judge of said court is hereby authorized to tax an Attorney's fee. attorney's fee of two dollars and fifty cents in each case in said court where the amount in controversy exceeds fifty dollars, and a licensed attorney is employed. §3. No judge of said court shall prepare any pleadings to be filed or used in the quarterly or county courts of his own county, nor shall he practice as attorney at law in any court of his own county having jurisdiction inferior to either of the courts aforesaid. §4. All laws in conflict herewith are hereby repealed. Judge shall not prepare plea d ings, nor, &c. CHAPTER 1245. AN ACT to amend an act, entitled "An act regulating advertising of real estate under execution, sales for State and county taxes, sales under decrees and judgments, and regulating the compensation there for," approved March 16, 1880. Be it enacted by the General Assembly of the Commonwealth of Kentucky: 1880, amended. § 1. That an act, entitled "An act regulating advertising of Act of March 16, real estate under execution, sales for State and county taxes, sales under decrees and judgments, and regulating the com. pensation therefor," approved March 16, 1880, be amended, in first section, by striking out after the word county "for three weeks," and inserting for two weeks." § 2. This act to take effect from its passage. Approved April 22, 1882. |