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is situated in said district; but before said three men act they shall take an oath before the assessor, which he is hereby authorized to administer, to honestly, diligently, and faithfully inquire and report the amount and value of such property in said district; or the assessor may take the amount and value of such or other property from the last year's assessor's book for said district, or from the assessor's book for Boyd county, or from the assessor's book of the town of Catlettsburg, or ascertain the amount and value of such property in the district from the last accessible copy of the report of the railroad or other commissioner or officer appointed by the State or the county to ascertain and fix the amount and value of such property, or either, or from such commissioners or officers, or from either of them.

Collection of Taxes.

§ 29. The taxes herein imposed shall be a lien upon the property of the person or company owing the same situated in said district. The assessor's book shall be delivered to the collector on or before the first day of July of each year, and he shall at once make up therefrom his tax-book, and proceed to collect the taxes. Said taxes shall be due and distrainable on and after the 10th day of July of each year. Said taxes shali be due and collectable from the collector and his sureties, by suit or otherwise, in installments as follows, viz: one third thereof on the first day of September of each year; one third on the first day of November of each year, and one third on the succeeding first day of January of each year, and a suit upon said bond for either installments shall One suit not to not bar a suit for another installment until the whole amount bar another. has been collected.

actions.

General Provisions.

30. The Boyd circuit court, or any court provided in lieu Jurisdiction of thereof, shall have jurisdiction of any action, and to impose any penalty or fine, or punishment, or imprisonment, or recover any sum or damages authorized to be imposed or recovered by this act.

Penalty of embezzlement,

$31. The embezzlement of any portion of the school funds or property herein provided, by any member of the board of education, any collector, or treasurer, or other persons, shall be a felony, and, upon conviction thereof, such person shall.

be confined in the penitentiary of Kentucky for not less than one nor more than five years.

be diverted.

$32. All property held by the board of education of Cat- Property not to lettsburg, and its successors, for common school purposes,

shall not be diverted from such use, and so long as used for school purposes, shall be exempt from all taxation, and from Exempt from levy and sale under execution.

taxation.

schools.

$33. Nolaid shall ever be given to any other school out of No aid to other the funds herein provided.

hold over.

34. The present board of education shall continue in Present board to office until their successors are elected and qualified as herein provided, and shall retain control of the school fund now on

hand

§35. The board of education shall be supervisors of the Supervisor of tax assessor's book, and correct such errors therein as they may discover, and raise assessments to their true value; or they may appoint them supervisors for this purpose, and to this end such board or supervisors shall have the power conferred on supervisors by chapter ninety-two of the General Statutes.

§36 If any bonds shall ever be used and sold under this Bonds. act, they shall be sold at par, and bear not more than eight per cent. interest, payable semi-annually, and no part of the proceeds shall be used for other purposes than to buy sites for and erect school-houses thereon and furnish the same. Said bonds shall be redeemable at the pleasure of the board of education, and due in ten years, and the bonds in trust coupons, and shall be signed by the president of the board, and attested by the secretary.

§ 37. It bonds shall be issued for such purposes, the board Sinking fund. of education shall each year set apart one equal half of the net sum derived from taxation as a sinking fund to pay said bonds and interest thereon.

§ 38. When the board of education shall be satisfied in any year that the increase in the value of property in said district is not sufficient to justify a new assessment thereof, they may use the assessor's book for the last preceding year that an assessment of property was made, as the assessor's book for that year; and in such year or years, for not more than five years at a time between actual assessments of property, they may appoint an assessor to assess the value of all new buildings or improvements of any kind of property taxable here

May use same

assessment of

property for not

more than five

years.

under, and additions to buildings and personal property in
said district.

39. From the first day of July to the succeeding first day May reduce as of January in any year, the board of education may, on proper proof, reduce any erroneous assessment.

sessments.

$40. The records of the board of education, or copies. Record evidence thereof, attested by the secretary of the board, shall be received as evidence in all the courts of this Commonwealth. $41. The board of education may employ any teacher in said school who holds a certificate as teacher issued under any law of this State, or under the law of any other State or foreign country.

On what certifi ploy teachers.

cates may em

Quorum.

pay over.

§ 42. A majority of the board of education shall constitute a quorum; and a majority vote shall be necessary to order the appropriation of money.

43. The common school commissioner of Boyd county, or Commissioner to other officer or person, shall pay over, on the order of the board of education, all money received by him for school purposes within said district, except such as may be exclusively devoted to the education of children other than white. S44. When any law is referred to herein to show the extent of the power or authority conferred upon any of the officers named by this act, said law shall be treated and held to be as such a part hereof as if incorporated herein.

Laws adopted.

Commissioner no power to change district.

45. The common school commissioner shall not have power to change the district hereby established, or to detach any territory hereafter annexed thereto.

§ 46. Any person who shall, at any election under this act, How violators of violate the election laws of Kentucky by doing, or aiding to do, or offering to do, or failing or refusing to do, any act, shall be liable to the punishment therein imposed.

election laws punished.

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$47. The said collector and assessor shall have all the powers and rights, and be subject to the same liabilities, penalties, and punishments, as are sheriffs and county assessors by the laws of Kentucky for offenses committed by them in listing and returning property and collecting taxes.

§ 48. All laws in conflict with this act are hereby repealed. $49. This act shall take effect and be in force from and after its passage.

Approved March 18, 1882.

1

CHAPTER 470.

AN ACT for the benefit of R. M. Kenney, administrator of Victor M. Kenney, deceased.

WHEREAS, It appears to the satisfaction of the Committee on Claims, from official surveys of the county surveyor of Bourbon county, Kentucky, and the affidavits of others, that one Victor M. Kenney, deceased, late of Bourbon county, Kentucky, did, by mistake, pay State taxes from 1867 to 1881, inclusive, on four hundred and fifty acres of land in said county, when in reality he had only four hundred and six and three fourths acres; and whereas, he thereby paid the State during that time one hundred and two dollars and seventy-one cents in excess of what was in fact due from him; now, therefore,

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

$1. That the Auditor of Public Accounts be, and he is hereby, directed to draw his warrant on the Treasury of this Commonwealth in favor of R. M. Kenney, administrator of Victor M. Kenney, for ninety-nine dollars and fifty cents, to be paid out of funds not otherwise appropriated.

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

Approved March 18, 1882.

CHAPTER 471.

AN ACT to amend an act, entitled "An act establishing a new charter for the city of Louisville," approved March 3, 1870, probibiting policemen and police officers of said city interferring with or soliciting the employment of counsel or attorneys at law in cases, prosecutions, &c. Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That an act, entitled "An act establishing a new charter for the city of Louisville," approved March 3d, 1870, be, and same is hereby, amended as follows: It shall be and is hereby, unlawful for any policeman or police officer of said city to directly or indirectly interfere with or solicit the employment of counsel or any attorney at law, either in the prosecution or defense of any case, prosecution, or claim or cause of action pending in any court, or in the prosecution or

defense of any matter or claim or cause of action which is or may be the subject of a suit, defense, cause of action or prose

cution.

2. Any policeman or police officer violating the provisions of this act shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined in a sum of not less than twenty nor more than two hundred dollars, and the office of said policeman or police officer shall be declared vacant by the court before which the conviction is had.

$3. Nothing in this act shall prohibit such policeman or police officer employing counsel and attorneys in cases and matters affecting themselves and families.

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

Approved March 18, 1882.

CHAPTER 472.

AN ACT to regulate the collection of toll on turnpikes in Henry county. Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That all persons going to and from their usual place of worship for the purpose of attending church, and all persons going to and from the school they attend when in attendance upon school, shall be permitted to travel upon all turnpike roads in Henry county without paying toll. §2. This act shall take effect and be in force from its pas

sage.

Approved March 18, 1882.

ᏟᎻᎪᏢᎢᎬᎡ 473.

AN ACT for the benefit W. T. Shaw, of Jefferson county. WHEREAS, W. T. Shaw, of Jefferson county, paid to the Commonwealth of Kentucky, through the clerk of the Jefferson county court, the sum of fifty dollars, State taxes to keep a tavern in said county; and whereas, no license was ever granted to him by the city of Louisville, and said Shaw was deprived of the privilege of keeping a tavern; therefore, Be it enacted by the General Assembly of the Commonwealth of Kentucky:

1. That the Auditor of Public Accounts be, and he is hereby, directed to draw his warrant on the Treasury in favor

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