holder or holders of its said bonds and coupons, who agree to receive the same, of the bonds of said county of the denominations of one hundred dollars, five hundred dollars, and one thousand dollars, to bear date January 1st, 1883, and to mature twenty years thereafter, and to bear interest from date at the rate of five per cent. per annum, payable semiannually, the semi-annual installments of interest to be represented by coupons attached to the bonds; the bonds and coupons to be payable to bearer at the Bank of America in the city of New York. The said bonds shall be signed by the county judge of said county and attested by the clerk of the county court of said county, with the seal of said county affixed, and the coupons shall be signed by the said county court clerk. At any time after three years from the date of said bonds the said county shall have the right to pay, call in, and redeem any or all of them.

§2. The power of said county to compromise and fund its said indebtedness, and to redeem and cancel said evi dences of the same, shall be vested in the Hopkins county court of claims, composed of the county judge and justices of the peace for said county. The said court of claims sball have power to contract with any holder or holders of any of the evidences of indebtedness herein before mentioned, for the surrender and cancellation of the same, whether due or to become due, and to cause to be issued and delivered in lien thereof, by order entered upon the regular order-book of said court of claims, the bonds of the county authorized to be issued under this act. If the holder or holders of any of the aforementioned evidences of indebtedness of said county refuse to surrender same to said court of claims for cancellation, and to accept bonds issued in lieu thereof under the provisions of this act, then the said court of claims shall have power to place the said bonds issued in pursuance of this act upon the market, and to sell the same for cash in hand at not less than full face value. The said court of claims shall then have further power to contract with the said holder or holders of evidences of indebtedness of said county, and to purchase the same, paying not exceeding par and accrued interest, and using the means raised in the manner above provided.

§ 3. To pay the accruing interest on the bonds issued under the authority of this act, and to provide a sinking fund for

their redemption after three years or at maturity, an annual tax shall be levied by the county court of said county upon all the real and personal estate in said county, including all amounts given in under the equalization law subject to taxation under the general laws of this Commonwealth. Said county shall have a lien upon all property taxed or taxable under this act, and on all other property of each tax-payer for the payment of all taxes payable by such tax-payers, which shall not be defeated by any means whatever.

4. The sheriff of said county, by virtue of his office shall be the collector of said taxes; he shall, at the term of the court when said taxes are levied, or at the next county court, execute a separate bond, payable to the Commonwealth of Kentucky, with one or more good and sufficient sureties, to be approved by the county judge, whose aggregate estate subject to execution, after payment of all their debts and liabilities, shall be equal to double the amount of the whole of the taxes to be collected by him, in form substantially as follows: "We, A B, sheriff of Hopkins county, and C D and E F. his sureties, jointly and severally bind and oblige ourselves to the Commonwealth of Kentucky that the said A B shall well and truly collect, account for, and pay over to the person entitled to receive the same according to law the county taxes of said county for the year, levied and imposed under authority of an act to authorize and empower said county to compromise and fund its outstanding bonded indebtedness; that he shall truly report, as required by law, all taxes collected or received by him or his deputies, and pay over the same according to law, and in all things well and truly perform the duties of collector of said taxes of said county."

§ 5. In case the sheriff shall fail, for any reason, to give said bond, or renew his bond, or to give additional security when required so to do by the said county court, the said court shall appoint a special collector of said taxes, who shall, before entering on the discharge of his duties, take an oath faithfully to perform them, and execute such bond, with such surety, in said court as is required in the last preceding section.

6. The sheriff or collector, from and after the first day of June in each year, shall collect the taxes levied and imposed under authority of this act, in the same mode, with the same powers, duties, and responsibilities, and for the same com

missions given and allowed the collectors of the public revenue; and at the expiration of every month shall pay over the full amount, less his commissions, collected by him, and shall account for and pay into the county treasury all taxes for which he is bound by the first day of April in each year. The county court shall, in the month of October in each year, cause a settlement of the sheriff or collector's accounts, to be made and reported to court, and in the month of April thereafter shall cause a final settlement to be made and reported to court. Any sheriff or collector who shall fail to collect or pay over the taxes as provided herein shall, with his sureties on his bond, by liable by motion or notice, served ot less than ten days, or by action in the name of said county, or by any person aggrieved in the circuit court thereof; in which motion or action the said county shall recover of said sheriff or collector and his sureties the amount due the county, with interest from the time it should have been paid, the costs of the motion or action, and ten per cent. damages on the amount found due. Officers and their deputies failing to levy executions in the name of the county, or withholding any such execution and not making return thereof for one month after return day, or failing to pay the money when collected, shall, together with their sureties, be liable by like motion or action for the amount of said execution, and twenty per cent. damages thereon. The county attorney of said county shall prepare and prosecute said proceedings.

§ 7. It shall be the duty of the sheriff or collector of taxes under this act, at the county court in January, in the same manner that is required of the sheriff in relation to the return of his delinquent list of the public revenue, to return to the county court all delinquents in the payment of taxes levied under this act; and he shall, for all such as are allowed by the county court, be credited in his final settlement. Said court may re-list the delinquents, or place the collection of same in the hands of other persons, to be collected and accounted for as other public dues.

8. If for any cause the sheriff shall fail to execute the bond provided for in this act, and the county court fail to appoint a collector, the sheriff shall, in virtue of his office, proceed to collect the taxes levied under this act, and he and his sureties shall, in all respects, be responsible upon his official bond.

9. For the purpose of receiving, keeping, and disbursing the money collected under this act, the county court shall appoint a treasurer of said county. Said treasurer, before entering upon the discharge of his duties, shall take an oath faithfully to perform them, and execute bond to the Commonwealth of Kentucky, with one or more good and sufficient sureties, worth at the time, jointly or severally, at least twenty-five thousand dollars, to be approved by the county court, and filed and recorded in the office of the clerk thereof, conditioned that he shall faithfully discharge the duties of his office. For a breach of this bond the county, or any person aggrieved, may institute proceedings by motion or action in any court of competent jurisdiction, and recover to the extent of the damages sustained. The treasurer shall have no right to pay any money received by him, except in pursuance of orders of the court of claims. The county court clerk shall furnish him a certified copy of every order of said court for the payment of money.

§ 10. The treasurer shall reside and keep his office at the county seat of said county. He shall hold his office for the period of four years, but shall renew his bond annually. Any vacancy occurring from death, resignation, or removal shall be filled immediately by the county court. The treasurer shall keep, in well bound books to be provided by him at the expense of the county, true accounts of all money paid into the treasury, by whom, when, and on what account. On the last day of each year he shall make a full and expiicit report, exhibiting the receipts and disbursements of the year, which report he shall lay before the county court at its ensuing January term, to be filed and entered of record.

11. The county court of said county shall have the right at any time to require the sheriff or collector, under this act, to renew his bond, or to give additional security, and on his failure so to do, may, after due notice and investigation, remove him from office; and shall have the same power in relation to the treasurer.

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

Approved February 7, 1882.

CHAPTER 149.

AN ACT to authorize the Trimble county court to take stock in turnpike roads in said county.

Be it enacted by the General Assembly of the Commonwealth

of Kentucky:

§ 1. That the sheriff of Trimble county shall, on the first Election. Monday in March, 1882, open a poll at the several voting places in said county, and take the sense of the qualified voters thereof as to whether the Trimble county court shall subscribe an amount equal to one half of the cost of construction of each mile of turnpike road hereafter built in said county by any company now or hereafter incorporated under the laws of this State, not to exceed, however, an average of eight hundred ($800) dollars per mile to any road constructed under this act. Said election to be conducted and held, return thereof made to, and the result declared by, the same officers, under the same penalties as now provided by law.

§ 2. If, upon due return and comparison of the polls of Cuty subscrip➡said election, it shall appear that a majority of those voting are in favor of said county court making the subscription aforesaid, then it shall be the duty of the Trimble county court, a majority of the justices of the peace in said county being present, to subscribe to the capital stock of each and every turnpike company now or hereafter organized in said county as aforesaid; but no bonds of said county shall be issued, nor shall any part of said subscription be paid over to such company, or any person whatever, except as each mile of turnpike is completed, or until said court shall be fully satisfied, in open court, that the company constructing the road are fully able to complete it with the aid of said subscription.

§ 3. Said court shall have the power and authority, and ay issue bonds. they are required to issue the bonds of said county, in such denominations and form as said court may, by its orders, direct, bearing interest at a rate not exceeding eight per cent. per annum, to run twenty years or less, at the court's option.

4. When a turnpike company has been organized as aforesaid, it shall be the duty of the county judge of said county, upon the request of the directors of said company, LOC. L., VOL. 1-25