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CHAPTER 107.

AN ACT authorizing the county court of Hancock county to appoint a delinquent tax collector, and repealing the act approved January 27, 1880, authorizing the sale of the delinquent tax list.

Be it enacted by the General Assembly of the Commonwealth

· of Kentucky:

§ 1. That the county court of Hancock county shall have Collector. power to appoint annually a collector of delinquent taxes for said county. It shall be the duty of said collector to collect Duty. all of the delinquent taxes in said county, and for this purpose he shall have the same power as sheriffs have in the collection of the revenue and county levy. He shall make annual settlements with the county court, at its regular December term, subject to the same rules that govern the Settlement. settlements of sheriffs.

2. It shall be the duty of the county court to appoint said collector at each January or February term of the said court, and to list with him, at the same time, the delinquent tax list for the preceding year, for which said collector shall give his receipt and be responsible until his annual settlement is made in December following. Before said collector Bond. - shall enter upon the discharge of his duties he shall give bond, in a sum not less than the amount of the taxes listed with him, for the faithful performance of his duties, conditioned that he will well and truly pay over to the person entitled to receive the same all money that he may collect, and to return to the county court such tax receipts as he has not collected, and that he will promptly and faithfully discharge all the duties of his office.

3. The county clerk shall take the bond aforesaid, and shall be responsible for the faithful discharge of this duty on his official bond. The county court shall allow said collector Compensation. for his services any sum not exceeding twenty per cent. of the amount collected, which he shall retain on his annual settlement. The sheriff and his deputies shall be ineligible for the office of collector.

§ 4. The aforesaid collector shall, at his annual settlement with the county court, pay over all sums of money so collected by him into the hands of the county clerk, who shall be the custodian of said funds, hold the same subject to the order of a majority of the county court, and be responsible therefor on his official bond.

5. The act authorizing the presiding judge of Hancockcounty to sell the delinquent tax list, approved January 27, 1880, is hereby repealed.

§ 6. This act shall take effect from and after its passage. Approved February 1, 1882.

page 168.

Treasurer
Election.

CHAPTER 108.

AN ACT to amend an act, entitled "An act to create the office of county treasurer for Barren county."

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

§ 1. That section 1 of an act, entitled "An act to create the 2d vol. Acts 1876, Office of county treasurer for Barren county," be amended by striking out all of said section after the word "treasurer," in the second line of said section, and in lieu thereof said section is amended so that it shall read as follows: "Said officer shall be elected by the county court of Barren county at the regular term of said court when held as a court of claims, and shall enter upon the discharge of his duties on the first Monday in January, 1883, and shall hold his office for the term of our years, and until his successor shall have been elected, and qualified.

Term.

Vacancy.

Duties.

§ 2. If the office of county treasurer for Barren county shall become vacant by death, resignation, or otherwise, the presiding judge of Barren county shall have power and authority to fill the vacancy for the remainder of the term, and until the successor is elected and qualified.

§ 3. It shall be the duty of the treasurer of Barren county, when his annual settlement shall be made as required by the fifth section of the act to which this is an amendment, to pay over to the commissioners of the sinking fund of the Glasgow Railroad such balances, if any, as may be in his hands arising from levies made by the county court, to pay coupons falling due on bonds issued by precinct No. 1 of Barren county to the Glasgow Railroad Company; and said treasurer shall pay over to the commissioners of the sinking fund of the Glasgow Railroad Company all sums received by him upon levies made by the county court of said county to cre-ate a sinking fund with which the railroad bonds of precinct No. 1, in Barren county, are to be retired.

§ 4. Be it further enacted. That John W. Jones, former treasurer of Barren county, shall pay over to the commissioners of the sinking fund of the Glasgow Railroad the balance in his hands arising from levies made by the county court of said county to create a sinking fund with which the railrond bonds of precinct No. 1 in said county are to be retired, and also the balance in his hands arising from levies made by said court to pay coupons on said bonds.

§ 5. That it shall be the duty of the judge of the Barren county court to appoint a treasurer for Barren county to serve till the next regular term of the court of claims of said court, and until the treasurer then elected shall be qualified.

§ 6. The judge of the Barren county court shall make to Compensation... the treasurer of Barren county a reasonable allowance for his services, not exceeding one and one half per cent. on the funds received and paid out by him, to be paid out of the county levy, and out of the proceeds of levies made for railroad purposes, in proportion to the amount received by said treasurer from each of said sources.

§ 7. This act shall take effect from and after its passage. Approved February 1, 1882.

CHAPTER 109.

AN ACT to increase the corporate limits of Louisa, Lawrence county. Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That the charter of the town of Louisa, in the county of Lawrence, State of Kentucky, be so amended that the corporate limits of said town shall be so changed on the southeast line as to embrace the lot owned by James H. O'Brien known as the Pickirell property, and the lot owned by Edward Ferguson, known as the Slusser property, and that said town lots shall hereafter be embraced within the said corporate limits of said town, and subject to all the regulations and assessments of the authorities of said town.

§ 2. This act shall take effect and be in force from its pas

sage.

Approved February 1, 1882.

CHAPTER 110.

AN ACT for the benefit of Warren Smith, late deputy for W. N. Simmons, late sheriff of Bullitt county, giving him further time to collect taxes and fee-bills.

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

§ 1. That the further time of two years is given Warren Smith, late deputy for W. N. Simmons (now deceased), late sheriff of Bullitt county, in which to collect, distrain, and make levy for all uncollected taxes and fee-bills due said Simmons or said Smith, as his deputy aforesaid, subject to the penalties prescribed by law for making illegal distraint, levy, or collection.

§ 2. This act shall take effect from its passage.

Approved February 1, 1882.

CHAPTER 111.

AN ACT for the benefit of Warren Smith, late sheriff of Bullitt county, giving him further time to collect taxes and fee-bills.

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

§ 1. That the further time of two years is given to Warren Smith, late sheriff of Bullitt county, in which to collect, distrain, and levy for uncollected taxes and fee-bills due him, subject to the penalties prescribed by law for making illegal levies or collecting illegal fees.

§ 2. This act shall take effect upon its passage.

Approved February 1, 1882.

CHAPTER 113.

AN ACT for the benefit of Joseph Elbe, of Louisville. WHEREAS, The city charter of Louisville requires that persons applying for coffee-house license shall first obtain such license from the State, which is done by application to the county clerk; and whereas, Joseph Elbe, of Louisville, in the year 1881, did apply to the clerk of the county court of Jefferson county, and, on payment of the sum of fifty dollars, did obtain State license to carry on a coffee-house; and whereas, after paying said fifty dollars for said State license,

the general council of the city of Louisville did refuse to grant said Joseph Elbe a city license, thereby rendering it impracticable for him to use the State license; and whereas, the county clerk of Jefferson county has no authority to pay back to said Joseph Elbe said fifty dollars, but which has been by said clerk turned over to the State; therefore,

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

§ 1. That the Auditor of this State is hereby directed to draw his warrant upon the Treasurer of this State in favor of Joseph Elbe, of Louisville, for the sum of fifty dollars in payment of claim aforesaid.

2. This act shall take effect from its passage.

Approved February 1, 1882.

CHAPTER 114.

AN ACT to amend an act, entitled "An act to incorporate the Paducah and Illinois Bridge Company," approved April 26, 1880.

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

§ 1. That an act, entitled "An act to incorporate the Paducah and Illinois Bridge Company," approved April 26, 1880, be amended as follows, to-wit: That the capital stock of said Paducah and Illinois Bridge Company is increased to two millions of dollars, and the money, assets, and property of said corporation shall be exempt from taxation from the organization of said company until five years from the time of the completion of the bridge across the Ohio river, as is authorized by the act to which this is an amendment; and the said company shall have the right to sell or otherwise dispose of the unsubscribed stock, in such manner and on such terms as they may think proper to insure the completion of said bridge.

§ 2. This act shall take effect from its passage.

Approved February 1, 1882.

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