CHAPTER 1173.

AN ACT to amend an act, entitled "An act to incorporate the Clifton and Reservoir Park Railroad Company."

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

§ 1. That the Clifton and Reservoir Park Railroad Company shall have the right to lay a single or double track, and operate a line of street cars, by horse power, cable line or electricity, on either side of the Louisville and Shelbyville Turnpike Road, from a point in the city limits to the crossing of the Louisville and Lexington Railroad with said pike; thence northwardly through the town of Clifton, by the consent of the trustees of said town.

§ 2. Be it further enacted, That the said Clifton and Reservoir Park Railroad Company shall have the right to run its cars on the tracks or right of way of any other street railway company not more than five hundred (500) feet, and if satisfactory terms can not be had with such other company, the terms to so run over such other road is to be adjudged by any court in Jefferson county having jurisdiction thereof, by a suit brought by said Clifton and Reservoir Park Railroad Company, by and under a writ of ad quod damnum.

§3. This act to take effect from and after its pas

sage.

Approved April 20, 1888.

CHAPTER 1174.

AN ACT to fix the commissions of the sheriff for collecting certain special taxes in Bracken county, and to legalize and validate settlements made by the sheriff with the sinking fund commissioners of said county on account thereof.

WHEREAS, There is some uncertainty as to the amount of the commissions allowed by law to the

sheriff for collecting the special taxes of Bracken county, and some doubt exists as to the legality and validity of settlements heretofore made by the sheriff with the sinking fund commissioners on account thereof; and whereas, it is desired to make said commissions definite, and to legalize and validate said settlements; therefore,

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

1. That the sheriff of Bracken county shall receive, as a compensation for collecting the several special taxes of said county, the following commissions, viz: For collecting the "sinking fund tax,” a commission of ten per cent. for the first five thousand dollars thereof collected and four per cent. commission for all sums collected in excess thereof; for collecting the special tax levied for turnpike purposes he shall receive a commission of ten per cent. of the first five thousand dollars thereof collected, and for any sum collected in excess of five thousand dollars he shall receive four per cent. commission; for collecting the special tax levied for bridge purposes he shall receive a commission of ten per cent. on the first two thousand and five hundred dollars, and four per cent. commission on all sums collected in excess of said sum; and for collecting the special tax levied for the benefit of the infirmary and paupers he shall receive ten per cent. commission on the first two thousand and five hundred dollars collected, and a commission of four per cent. on all sums collected in excess thereof.

§ 2. That all settlements heretofore made between the sheriff and commissioners of the sinking fund of said county of the accounts of said special taxes and county levies of Bracken county are hereby legalized and validated.

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

[Became a law without approval of Governor April 21, 1888.]

CHAPTER 1176.

AN ACT to amend the charter of Elizabethtown.

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

electing assessor.

§ 1. If the trustees shall fail to elect an assessor or Penalty for not supervisors within thirty (30) days after the time required by law, they shall be liable to a fine of one

hundred dollars.

ing to return

§ 2. If the assessors shall fail to return his assess- Penalty for failments of the property of said town subject to taxation assessment. within thirty days after his appointment and qualifications as required by law, he shall be fined one hundred dollars and receive no compensation for his services.

§ 3. As soon as the assessor's books are returned, Supervisors. the board of trustees shall appoint three discreet property-holders of said town as supervisors, who, after being first duly sworn, shall proceed to supervise said assessment as directed by law, and shall make their return in writing to the board of trustees within six days after their qualifications. For failure to make their return within six days, they shall be liable to a fine of $20 and receive no compensation for their services.

ment to be left

§ 4. The board of trustees shall then leave said Book of assessbooks of assessment with the clerk of the board for with clerk. ten days, and public notice shall be given for all persons to examine said books and file with the clerk of the board, within ten days, their complaint in writing,

and correct errors

if any they have. The board of trustees shall hear Hear complaints such complaint as shall be made, and make such corrections as to them seem, and at the end of ten days the book shall, as corrected, be copied by the clerk and delivered to the treasurer. If the clerk shall fail Penalty for fail to copy the book and deliver the same to the treasurer within ten days after it becomes his duty to do so, he shall be fined one hundred dollars.

ure to copy book.

Objections waived.

Treasurer's duties.

Add fifteen per cent. after ninety days

make monthly

reports.

§ 5. All objections to the assessment, on the ground of over-valuation of property or improper assessment, shall be deemed waived, unless presented as directed; and the board of trustees shall make no further corrections in said book, except in favor of non-resident of the town.

§ 6. The treasurer shall at once give public notice to the tax-payers when the books has reached his hands, and that the taxes are due. All parties paying their taxes within thirty days from the date of said notice shall receive a discount of three per cent. All parties paying within the next thirty days shall receive a discount of two per cent. All parties paying within the next thirty days shall receive a discount of one per

cent.

§ 7. At the end of ninety days it shall be the duty of the treasurer to add fifteen per cent. to all taxes, or parts thereof, remaining unpaid, and return the same to the board of trustees, and the board shall at once list them with the marshal or collector for collection, who shall be liable for the same on his bond, and shall receive for his services the fifteen per cent. added to the tax-bills by the treasurer. If there is no marshal or collector, the sheriff of Hardin county shall collect said taxes for the same compensation.

§ 8. It shall be the duty of the officer collecting Collecting officer said taxes to make monthly reports to the board of trustees of the amounts collected, and from whom. It shall be his duty to collect all of said taxes within six months, and pay over the proceeds, and make a final settlement with the board of trustees. The board of trustees shall have no power to give him further time.

Unpaid taxes.

9. Any taxes then unpaid, and which the said officer could not collect by reasonable diligence, shall be turned over by the board to the city attorney, if in the judgment of the board said taxes can be made by suit; but no such taxes shall be taken back from the officer by the board when the same could be collected

by the officer by attachment, levy or distress; and all that could be so collected shall be charged to said officer in his said settlement.

attorney.

§ 10. It shall be the duty of the city attorney at Duty of city once to file suit against the parties owing said taxes. The Hardin circuit court shall have jurisdiction of all suits for this purpose without regard to amount or where the parties may reside. All taxes levied by the board shall be a perpetual and first lien on the property, subject only to the lien of the State of Kentucky for taxes, and the proceeding to enforce said lien shall be by petition in equity in the name of the board of trustees of Elizabethtown. In all such cases an attorney fee of five dollars shall be taxed in the cost, and the city attorney shall be entitled to no further compensation for his services in any such action than the taxed attorney's fee.

prima facie

§ 11. The tax receipts, signed by the clerk of the Tax receipt board, shall be prima facie evidence that the taxes evidence. are due and owing upon the property, and by the parties therein named ; and in petition under this act it shall be sufficient to aver that the tax was duly levied and the property duly assessed, stating the rate of taxation, the amount the property was assessed at, and the purpose or purposes for which the taxes was levied, and what part, if any, of the taxes has been paid; the petition shall describe the property sought to be subjected, and the owner shall be made defendants to the actions; the tax receipt shall be filed with the petition.

§ 12. In all such cases, if it shall appear that there are irregularities or errors in the assessments or other proceeding, the petition shall not be dismissed, but the court shall ascertain the amount of tax due upon a fair valuation of the property, and shall compel the payment of same by proper order or by a sale of the property.

§ 13. The provisions of sections 9, 10, 11 and 12 of this act shall apply to all taxes heretofore levied,