County treas- of land, town lot, or personal property, designating the district in Irregularities in the making of re- the tax invalid: C. R. & M. R. R. turns by the township clerk, or in the Co. v. Carroll Co., 41–153, 177: Iowa manner of placing the taxes upon R. Land Co. v. Sac Co., 39-124; the treasurer's books, will not render | Same v. Carroll Co., Id. 151, 154. SEC. 976. The county treasurer shall, on the last Monday in March and September in each year, pay to the township clerk all the highway taxes belonging to his township which are at such times in his hands, taking the duplicate receipts of such clerk therefor, one of which shall be delivered by such treasurer, on or before the first Monday in April and October in each year, to the trustees. These taxes when collected become | no part of the county fund and cannot be appropriated or disbursed by the county. If illegally collected, they cannot be refunded to the tax payers out of the county revenue, and the county is not liable in an action for their recovery: Stone v. County of Woodbury, 51-522. [Eighteenth General Assembly, Chapter 36.] SEC. 1. It shall be the duty of the auditor to provide a column Duty of Audi- which shall show the road districts to which the highway taxes belong, as transmitted by the township clerks, according to section nine hundred and seventy-five of the code of 1873. tor. urer. SEC. 2. It shall be the duty of the county treasurer, when he Duty of Treas pays to the township clerks highway taxes, according to section nine hundred and seventy-six, to furnish, at each time and to each clerk, a statement showing the road district or districts to which it belongs. SUPERVISOR-POWER, DUTIES. SEC. 977. The supervisor must reside in the district for which Where reside: he is elected or appointed, and no person shall be required to serve as supervisor who is exempt from performing labor on the high who serve. R. 2 881. Supervisor way. A supervisor is subject to the same | liability for improper or careless exercise of his powers as a city or town is in relation to its streets; and held that he was personally liable for damages to an adjacent laud owner re sulting from the diversion of a stream of water from his land, by reason of alteration in the highway made by the supervisor: McCord v. High, 24336. SEC. 978. Each supervisor shall be 'required to give bond in such sum and with such security as the township clerk may deem requisite, and conditioned that he will faithfully and impartially perform all the duties devolving upon him, and appropriate all Vacancy. [As amended, so as to give the power to fill the vacancy to the clerk, instead of to the trustees; 16th G. A., ch. 167.] to serve. SEC. 919. The township clerk shail notify each supervisor Notice to: penwithin five days after his election or appointment, and if he shall alty for refusal fail to appear before said township clerk, unless prevented by sick- R. 63. ness, within ten days, and give bond and take the oath of office, he shall forfeit and pay the sum of five dollars, and in case of his failing or refusing to pay the same, his successor in office shall collect the said amount by suit or otherwise, and apply the same to the repairing of highways in his district. R. 894. 82. SEC. 980. The supervisors shall, within ten days after receiv- To post notices. ing the tax list specified in sections nine hundred and seventy- 9G. A. ch. 163, three and nine hundred and seventy-four, post up in three con- 12 G. A. ch. 100, spicuous places within his district, written notices of the amount 3. of highway tax assessed to each tax-payer in said district. pended. SEC. 981. The supervisor shall cause all tax collected by him How tax exto be expended for the purposes specified in section nine hun- 9 G. A. ch. 163, dred and sixty-nine of this code, on or before the first day of 2G. A. ch. 100, October of that year, except the portion set apart for a general ¿4. township fund as provided in said section, which shall be by the supervisor paid over to the township clerk from time to time as collected, and his receipt taken therefor. expended SEC. 982. The money tax levied upon the property in each of each district district, except that portion set apart as a general township fund, therein. whether collected by the supervisor or county treasurer, shall be 15.1 expended for highway purposes in that district, and no part 4 thereof shall be paid out or expended for the benefit of another. A. ch. 190, district. Road tax collected by the county | to be distributed in the same manner treasurer and paid over to the clerk, as other road tax, without any special except so much thereof as belongs action of the trustees: Henderson v. to the general fund (under § 963) is | Simpson, 49–519. 9 G A. ch. 163, form labor 22. SEC. 983. The supervisor shall require all able bodied male Who to perresidents of his district between the ages of twenty-one and forty- 10 G. A. ch. 76, five, to perform two days' labor upon the highway between the 12G. A. ch. 100, first day of April and September of each year. 29. and place of R. 22 886, 896. SEC. 984. The supervisor shall give at least three days' notice Notice of time of the day or days and place designated to work the highways to working: reall persons subject to work thereon, or who are charged with a ceipts given. highway tax within his district, and all persons so notified must C. 51, 588. meet said supervisor at such time and place with such tools implements, and teams as the supervisor may designate, and shall labor dil gently under the direction of the supervisor for eight hours each day; and for such two days' labor performed, the supervisor shall give to the person a certificate, which certificate shall be evidence that such person has performed labor on the public highway, and shall exempt such person from performing labor in payment of highway poll-tax in that or any other highway district for the same year. And the supervisor shall give any Penalty for failure to at R. 887. person who may perform labor in payment of his highway tax, if demanded, a receipt showing the amount of money earned by such labor, which shall be evidence of the payment of said tax to the amount specified in the receipt. A failure to notify the taxpayer to | lection of the entire tax: S. C. & work out the portion of his tax St. P. R Co. v. County of Osceola, which may be paid in work, will not 45-168, 177. authorize the restraining of the col SEC. 985. Each person liable to perform labor on the highway as poll-tax, who shall fail or neglect to attend, either in person or tend or work. by satisfactory substitute, at the time and place appointed, with the designated too', implement, or team, having had three days' notice thereof, or having attended, shall spend his time in idleness, or disobey the supervisor, or fail to furnish said supervisor, within five days thereafter, some satisfactory excuse for not attending, shall forfeit and pay to said supervisor the sum of three dollars for each day's delinquency; and in case of failure to pay such forfeit with ten days, the supervisor shall recover the same by action in the name of the supervisor; and no property or wages belonging to said person shall be exempt to the defendant on execution; said judgement to be obtained before any justice of the peace in the proper township, which money, when collected, shall be expended on the public highway. Supervisor to perform labor. 1. 2 888. C. 51, 22547. 2 5. 10 G. A. ch. 76, [A substitute for the o.igma. secon; 16th G. A., ch. 21.] SEC. 986. The supervisor shall perform the same amount of labor as is required of an able-bodied man, for which he shall be allowed the sum fixed by the trustees for each day's labor, includ9G. A. ch. 163, ing the time necessarily spent in notifying the hands and making out his returns, which sum shall be paid out of the highway fund, after deducting his two days' work. When there is no money in 12 G. A. ch. 100, the hands of the clerk with which to pay the said supervisor, he shall be entitled to receive a certificate for the amount of labor performed, which certificate shall be received in payment of his own highway tax for any succeeding year. 1. É7. SEC. 987. The supervisors of the several districts of each townSupervisor to ship shall report to the township clerk on the first Monday of April and October of each year, which report shall embrace the following items: report: what contain. R. 897. C. '51, 2 580. 9 G. A. ch. 163, @ 2. 1. The names of all persons in his district required to perform labor on the public highway, and the amount performed by each; 2. The names of all persons against whom suits have been brought, as required by section nine hundred and eighty-five, and the amount collected of each; 3. The names of all persons who have paid their property highway tax in labor, and the amount paid by cach; 4. The names of all persons who have paid their property tax in money, and the amount paid by each; 5. A correct list of all non-resident lands and town lots on which the highway tax has been paid, and the amount paid by each; 6. A correct list of all non-resident lands and town lots on which the highway tax has not been paid, and the amount of tax on each piece; 7. The amount of all moneys coming into his hands by virtue of his office, and from what sources; 8. The manner in which moneys coming into his hands by virtue of his office, have been expended, and the amount, if any, in his possession; 9. The number of days he has been faithfully employed in the discharge of his duty; 10. The condition of the highways in his district, and such other items and suggestions as said supervisor may wish to make, which report shall be signed and sworn to by said supervisor and filed by the township clerk in his office. fied to auditor. SEC. 988. If it appears from such report, that any person has Amount due failed to preform the two days' labor required, or any part thereof, for labor certiand that the supervisor has neglected to collect the amount in money required to be paid in case of such failure, the clerk shall add the amount required to be paid in case of such failure to such person's property tax, and certify the same as required in section nine hundred and seventy-five, and the auditor shall enter the same on the proper tax list, and the treasurer shall collect the same as required in said section nine hundred and seventy-five. shade trees. SEC. 989. The supervisor is not permitted to cut down or in- May not cut jure any tree growing by the wayside which does not obstruct R. 2901. the highway, and which stands in front of any town lot, enclos- C. 51, ¿ 587. ure, or cultivated field or any ground reserved for any public use, where such tree is intended to be preserved for shade or ornament, by the proprietor of the land, on or adjacent to which the tree is standing; and it shall not be lawful for the supervisor to enter upon any enclosed or unenclosed lands for the purpose of taking or take timber timber therefrom without first receiving permission from the without con owner or owners of said lands. [A substitute for the original section which allowed the taking of timber with certain restrictions; 16th G. A., ch. 29, § 1; § 2 of which act repeals all acts and parts of acts inconsistent therewith.] A road supervisor may be re- | not demanded by public convenience: strained from removing shade trees Bills v. Belknap, 36–583. in a highway, where such removal is sent of owner. safe bridge or R. 2902. County bridge. SEC. 990. When notified in writing that any bridge or any Damages portion of the public highway is unsafe, the supervisor shall be li- caused by unable for all damages resulting from the unsafe or impassible con- highway. dition of the highway or bridge, after allowing a reasonable time c. 51, 582. for repairing the same. And if there is in his district any bridge erected or maintained by the county, then, in that event, he shall, on such notice of the unsafe condition of such county bridge, as soon as he reasonably can, obstruct passage on such bridge and use strict diligence in notifying at least one member of the board of supervisors of his county in writing of the unsafe condition of such bridge; and if he fails so to obstruct and notify, he shall be Liability of liable for all damages growing out of the unsafe condition of such supervisor. bridge, occurring between the time he is so notified and such time as he neglects in obstructing such passage; and any person who shall remove such obstruction shall be liable for all damages occurring to any person resulting from such removal. Provided, Proviso. that nothing herein contained shall be construed to relieve the county from liability for the defects of said bridge. [As amended by 17th G. A., ch. 52.] It is not the duty of the supervisor | considerable expense. Such matters to build bridges requiring a large ex- are under the control of the board penditure of money, nor is he liable of supervisors: Wilson v. Jefferson for failure to keep such bridges in re- Co., 13-181; and see § 303, ¶ 18 and pair when such repair would involve a notes. SEC. 991. For making such extraordinary repairs, the supervisor may call out any or all the able-bodied men of the district Extraordinary in which they are to be made, but not more than two days at one time without their consent, and persons so called out shall be entitled to receive a certificate from the supervisor, certifying the number of days' labor performed, which certificate shall be received in payment for highway tax for that or any succeeding year at the rate per day established for that year. repairs. Penalty. C. 51, 585. Obstructions C. '51, 2 594. Highways to be kept in good C. '51, 577. 9. G. A. ch. 96, ε 1. Canada thistles. 14 G. A. ch. 66. SEC. 992. If any able-bodied man, when duly summoned for any such purpose, fails to appear and labor diligently by himself or substitute, or send satisfactory excuse therefor, or to pay the value of such work in money at any time before suit is brought, he is liable to a fine of ten dollars, to be recovered by suit before any justice of the peace in the name of the supervisor, and for the use of the highway fund of the district. A man not able-bodied is not lia- | sends a substitute who is rejected as ble to the penalty here prescribed. incompetent, will not deprive him of The fact that he does not make known the benefit of his exemption: Marhis condition when summoned, or tin v. Gadd, 31-75. SEC. 993. The supervisor shall remove obstructions in the highways caused by fences or otherwise, but he must not throw down or remove fences which do not directly obstruct the travel upon the highway, until reasonable notice in writing, not exceeding six months, has been given to the owner of the land enclosed in part by such fence. This section is applicable in case of obstructions placed in the highway after it is opened, and a fence not directly obstructing travel cannot be thrown down without notice, although the party may be liable to indictment under § 4089: Mosier v. Vincent, 34-478. The notice to be given need not be six months, in all cases, but it must be reasonable: Blackburn v. Powers, 40-631. The obstructions contemplated are obstacles, impediments, or hindrances, something which impedes progress. They need not be such as to render the highway impassible: Patterson v. Vail, 43-142. The supervisor may be compelled by mandamus to perform the duty here imposed: Larkin v. Harris, 36-93; Patterson v. Vail, 43–142. The obstruction of a highway punishable as a nuisance, see § 4089. SEC. 994. The supervisor shall keep the highway in as good condition as the funds at his disposal will permit, and shall place guide-boards at cross-roads and at the forks of the highways in his district; said boards to be made out of good timber, the same to be well painted and lettered, and placed upon good substantial hard wood posts, to be set four feet in and to be at least eight feet above ground. SEC. 995. The supervisor of highways, when notified in writ ing that any Canada thistles are growing upon any vacant or non-resident lands or lots within his district, the owner, agent, or lessee of which is unknown, shall cause the same to be destroyed and make return in writing to the board of supervisors of his county, with a bill for his expenses or charges therefor, which |
