with this act, to raise the sufficient funds to meet the emergency.

§ 9. That section 20 be amended by adding thereto the following: That the county judge is a member of said board as fully as the other commissioners, and may vote and take part in the proceedings accordingly. But his signature or attestation to any document or proceeding shall be in his official character as county judge. The county clerk, for his services as clerk of said board of commissioners, for every order he enters, and for each copy thereof, shall be allowed twenty-five cents, to be paid by the county and classed as ordinary expenses, unless the order is for a sum of less than five dollars.

§ 10. That this section be added to the said act, to-wit: That the sheriff of the county shall be the collector of all the levies and taxes authorized by this act, and he shall be given the collection of any levy or tax as soon as the order making such levy is certified and delivered to him by the county clerk or one of the board. He shall collect as he collects the State taxes, and at the same time, unless otherwise ordered by the board; and when so ordered he shall so collect. He shall pay over as he collects to the county treasurer such amounts as the board may order, and at such times as ordered; and he shall pay to such other persons or institutions on claims allowed, debts, etc., and such amounts and as the board may order. Such payments may be made on the presentation of the order of the board to him, certified by the board. He shall preserve for his vouchers in settlement all orders and receipts taken up on any payment, either to the treasurer or otherwise. He and his sureties on his general official bond shall be responsible to any one damaged for any failure to perform his duty under this act. He shall likewise be responsible to the county for any damage it may sustain by a breach of said bond, or by his failure to perform his duties under this act; and the county attorney shall, when

ordered by the board of commissioners, prosecute an action in the name of the county for such damages as the county has sustained, and ten per cent. thereon; and the board may at any time require of the sheriff further bond and security, as they deem sufficient to secure the county and all persons from . loss from any default or failure of the sheriff in regard to said levies and taxes as authorized under this act. Such bond shall be given in substantially the form and conditions like the bond given by sheriff for the collection of the county levy, and shall be taken and approved by the board and attested by the county clerk and preserved by him; and the board. of commissioners may cause the county attorney to institute appropriate action or proceedings thereon, or on his other bond, in the name of the county, for any failure of the sheriff to perform his duties under - this act or to comply with said bond. Any person injured by a breach of said bond may recover thereon by action against the sheriff and his securities; and in the actions provided for on said bond recovery shall be full compensation for the damages and ten per cent. thereon. If the sheriff fails to give such bond when required, the board shall appoint a county collector, who shall give such bond and security, or any other bond and security required by the board, and shall take an oath to perform all his duties as collector; and he shall perform all the duties of sheriff under this act, and have all his authority, rights and compensation in collecting the levies and taxes; and he and his securities shall be under the same obligations as the sheriff and his securities, and may be proceeded against in like manner. The board may fill any vacancy occurring in the office of collector and require such bond.

§ 11. That an appeal shall lie from any order or judgment of the board rejecting any claim when the amount so rejected is as much as ten dollars or over in value, and also in all other cases. The party

aggrieved shall file with the circuit court clerk a certified copy of the judgment or order complained of, and of the account or claim rejected, and the clerk shall issue summons thereon against the board of commissioners as a body, and docket the appeal on the common docket, and the action shall be tried as a common law action. The county attorney may in like manner prosecute an appeal in the name of the county against any one whose claim, demand or matter has been decided or ordered by the board prejudicial to the county; but no appeal shall be taken except within sixty days after the order complained of. The summons on the appeal against the commissioners shall be served on the county attorney. The clerk of the county court may certify any order or proceeding of the board, and the same shall be evidence in all courts and places.

12. This act shall be in force from its passage.

Approved April 30, 1888.

vote.

CHAPTER 1389.

AN ACT to amend an act, entitled "An act to incorporate the Madison and Southeastern Railway Company."

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

§ 1. It shall be lawful for any corporate town or Submission of to city, or for any county, or any precinct or district of any county, through which said railroad may be located, to subscribe such a sum as it may desire to the capital stock of said company whenever application shall be made to the county court, or to the corporate authorities of such town or city, requesting that the question of subscribing to the capital stock of the said company, upon the terms and conditions set forth in the application, be submitted to the vote of the legal voters of the said county, town, city, district

or precinct, it shall be lawful, in their discretion, for the corporate officers, if the application be to a town. or city, and for the county court and a majority of the magistrates of the county, if the application be to submit to a vote of the county, district or precinct, to order an election to be held in such town, city, county, district or precinct, on a day to be named in such 2 order, and to cause notice to be published of such election in a newspaper published in the county, and by printed notices posted at the court-house door and other places, giving not less than ten days' notice of such election; and at said election votes shall be received for the railroad subscription and against the railroad subscription. The election shall be held and the returns made in the same manner and by the same officers as provided by law for other elections in such town, city or county.

carried.

§ 2. If a majority of the legal votes cast were in Subscription if favor of the subscription, the county judge, acting for such county, precinct or district, or the corporate officers of the city or town, shall subscribe, in behalf of such county, precinct, district, city or town, to the capital stock of said company, in accordance with the terms of the proposition voted on, and shall thereupon cause to be prepared and executed the negotiable bonds of the county, precinct, district, city or town for which the subscription was voted, and deliver the same to said company or its order, when it may be entitled to the same under the terms of the proposition voted on. If they are the bonds of a county, precinct or district, they shall be signed by the county judge and attested by the clerk, or their signatures engraved; if the bonds of a town or city, by the corporate officers, or their signatures engraved. Said bonds shall be made payable in not more than thirty years, and bear interest not exceeding six per cent., payable semi-annually.

§ 3. An annual tax sufficient to pay the interest of Tax. said bonds and the principal when it shall become

paid.

due, shall be levied and collected and paid out by the officers of said county, town or city, as provided in the case of other taxes, the tax to be levied upon the town, city, county, precinct or district that voted upon the subscription; but there shall not be levied for any one year upon any county a greater tax than fifteen cents upon each one hundred dollars' worth of property in said county voting said tax, and the whole tax voted for in any district, precinct, city or town shall not be greater than fifteen per cent. of the taxable property. The provisions of this act shall not apply to the counties of Shelby and Jefferson, or city of Louisville; but said county of Shelby may contract with said company to build that part of the Cumberland and Ohio Railroad lying between Shelbyville and Eminence, which is now partially constructed, and may subscribe the unexpended bonds or taxes heretofore voted to the said Cumberland and Ohio Railroad for the purpose, first, to build and complete said unfinished balance; and if a surplus is left, to be expended in building any other part of said Madison and Southeastern Railway.

§ 4. No part of the tax that may be voted shall Tax, when to be be paid until the said Madison and Southeastern Railway Company shall have built and completed their said road through the county, district or precinct voting same, or to the city or town voting the same; but when a tax is voted as before stated, the bonds shall be prepared and signed as herein directed, and held to be delivered when the said railway company shall have built its road as herein directed; and said railway company shall commence work in good faith in two years from the passage of this act Provided, That the tax clause in this act shall not apply to Henry and Trimble counties.

$5. This act to take effect from its passage.

Approved May 1, 1888.