Chap. 282.—An ACT to amend and re-enact the 40th section of an act
entitled an act prescribing the duties, powers, liabilities, and compen-
sation of certain county officers, providing for the collection of taxes,
and for the repeal of chapters 37 and 46 of the Code of 1873, approved
March 29, 1875.
Approved April 2, 1877.

1. Be it enacted by the general assembly, That section
forty of an act entitled an act prescribing the duties, powers,
liabilities, and compensation of certain county officers, pro-
viding for the collection of taxas, and for the repeal of chap-
ters thirty-seven and forty-six of the Code of eighteen hun-
dred and seventy-three, Re be March twenty- -ninth, eigh-
teen hundred and seventy-five, be amended and re- enacted so
as to read as follows: |

§ 40. Where taxes are assessed on a tract of land lying
partly in one county and partly in another, the treasurer or
collector of the county in which the taxes are so assessed,
may distrain on that part of the land lying in the other
county in the same manner as if such part was in his own
county; and where the land or other property is in a county
different from that of the residence of the owner, the said
collecting officer shall have the same remedies for the collec-
tion of the taxes due thereon, in all respects, as if the said
owner resided in the said officer’s own county, or the said
collecting officer may transfer to the collecting officer of the
said owner’s county the tax tickets due on said land, or
other property, who shall proceed to collect the same, and
pay the proceeds so collected to the former officer ; and the
commission fur collecting said tickets shall in such case be
shared equally by the collecting officers respectively.

2. 'This act shall be in force from its passage.