CHAP. 277.—An ACT to amend and re-enact an act for working and
keeping in order the public roads in Alexandria county, approvec
April 4, 1877.

Approved March 9, 1880.

1. Be it enacted by the general assembly, That the sixteenth
and seventeenth sections of an act entitled an act for the work:
ing and keeping in order the public roads in Alexandria county,
approved April fourth, eighteen hundred and seventy-seven, be
amended and re-enacted so as to read as follows:

§ 16. That the board of commissioners of roads for their re-
spective districts shall annually, in the month of July, lay a
road tax not exceeding ten cents on every hundred dollars of
value of property, real and personal, within their districts, and

shall immediately certify the same to the commissioner of the
revenue, who shall thereupon extend the said taxes in the
copies of his books to be delivered to the clerk of the county
court and to the treasurer of the county, and said boards shall
have power to draw and issue warrants upon the treasurer to
the full amounts actually levied for in any one year for the
purpose of working and keeping in order said roads :: provided,
that all warrants drawn and issued by said boards in excess of
said levy shall be null and void in law and equity: provided
further, that all cost of building and repairing bridges and
opening new roads in any one district in excess of fifty dollars
shall be provided for by the board of supervisors of the county,
and shall be paid for out of the general levy of the county.

§ 17. That the treasurer of said county shall receive the
road taxes at the same time and places as he receives the
state and county taxes prior to the first day of December of
each year. Any person failing to pay any road taxes to the
’ treasurer by the first day of December, shall incur a penalty

equal in amount to that incurred for non-payment of state

taxes, which shall be added to the road taxes and collected
and accounted for as provided for in the case of state and
n county taxes. He shall be entitled to the same compensation
as he receives for collecting the state revenue and county
levies. He shall settle his account for said road taxes with
the said boards on or before the fifteenth day of June in each
year. He shall pay said road taxes received and collected by
him upon warrants drawn and issued by the said_ boards.
Hach commissioner of roads acting under the provisions of
this act shall settle with the boards of commissioners of roads
at their annual mecting in June in each year, and account for
moneys received, and pay over any balances to his successor
in office, or otherwise, as the board may direct.
2. This act shall be in force from its passage.