Commissioner and his duties.

for, all moneys collected by him on said taxes prior to said respective dates; and at the end of twelve months from the time he begins the collection of said taxes for each year, respectively, he shall make a full and final settlement of his accounts, as collector of said taxes, with the county judge, which shall be in writing, and placed on the docket of the county court and remain there for thirty days, subject to exceptions for any error; and if no exceptions be filed within thirty days, said settlement shall be confirmed at the next term of said court thereafter, and shall be duly recorded in the record-book in Muhlenberg county court. At the time he makes said settlement with the county judge, said sheriff or collector shall pay over to the commissioner hereinafter named any balance of said taxes for that year shown by said settlement to be in his hands; and for a failure of said collecting officer to pay over said taxes collected, or make said settlement as herein required, he shall be deemed guilty of a high misdemeanor, and upon conviction thereof shall be fined not less than fifty nor more than one thousand dollars; and he and his sureties shall also be responsible for all moneys collected by him and not accounted for, with interest thereon, which may be recovered in any of the courts of this Commonwealth having jurisdiction.

§ 4. That Jacob H. Gish is hereby appointed a commissioner to receive and distribute the moneys arising from the levy of the aforesaid tax; but before said Gish shall exercise any of the duties or powers herein conferred upon or required of him, he shall take an oath to faithfully perform the duties required of him as commissioner, and execute a bond, with approved security, to the Commonwealth of Kentucky, for the use and benefit of those concerned, for the faithful performance of his duties, and the prompt payment to the parties entitled of the moneys coming to his hands. There shall be at least two sureties on said bond, and in the aggregate worth double the sum that

will probably come to his hands, and which bond shall be approved and attested by the county judge of said county, and filed with the county court clerk for safe-keeping. It shall be the duty of said commissioner to receive and receipt for all moneys collected by the officer having in charge the collection of said taxes, and to keep a record-book, in which he shall make a faithful record of the date, from whom, and the amount of each payment made by him as commissioner aforesaid out of said money; and said recordbook shall at all times be-open to the inspection of the county judge, and all other taxes payers under the levy herein provided for. Said commissioner shall, as soon as he qualifies and executes bond as aforesaid, if practicable, notify all persons to whom any of the unpaid cost and expenses intended to be paid by the money raised hereunder is due, to prove their claims in manner and form as claims against decedent's estates are required by law to be proven, and file them with said commissioner; and said commissioner shall make a distribution of the money in his hands as commissioner, among the owners of any of the claims mentioned and described in the first section of this act as Muhlenberg county's own proper cost and expenses incurred in the action therein named and none other, provided said claims, debts or demands shall have been properly proven in manner and form as claims against decedent's estates are required to be proved: Provided further, That if there is, or shall be, any of the money arising from the above tax left after fully paying off the claims mentioned immediately above, such surplus shall be expended by the county judge on repairing or building a bridge or bridges over water-courses crossing any public road or roads in said county, and such surplus shall be paid out by said commissioner to the person entitled thereto on the proper voucher from the county judge. § 5. Said commissioner shall take from each person S.ttlement of to whom he makes payment of any money under this

commissioner.

Clerk to commissioner.

sioner.

act a proper receipt, in writing, and keep them on file in his office, and on or before the first of January, 1891, make a full and complete settlement of his accounts with the county judge of Muhlenberg county, which settlement shall be in writing, and shall be placed on the docket of the Muhlenberg county court, and there remain for thirty days, subject to exceptions for any error; and if no exceptions be filed within that time, said settlement shall be confirmed at the next regular term of said court. Said commissioner shall, at the time he makes said settlement with the county judge, turn over to the clerk of said county court his record-book, receipts, and all papers in his office, to be safely kept by said clerk as other records of said office. If said commissioner fails or refuses to make any of the disbursements or the settlements he is required by this act to make for ten days after the time he is required herein to make such disbursements or settlements, he shall be deemed guilty of a high misdemeanor, and, upon conviction, shall be fined not less than fifty dollars nor more than one thousand dollars.

§ 6. Said commissioner shall be allowed to appoint a clerk to keep his books: Provided, That before said appointment shall take effect, it shall be approved by an order of the Muhlenberg county court, made and entered of record by the county judge of said county: And provided further, Before said clerk shall act he shall take an oath before the county court clerk to faithfully perform his duties as clerk of said commissioner; and said clerk shall not receive or disburse any of said county.

§ 7. Said commissioner, if he have no clerk, shall Pay of commis- receive five per centum on the amount distributed by him; but if he have a clerk, then said commissioner shall receive three per centum on the amount distributed by him, and the clerk shall receive two per centum on the amount distribued by said commissioner: in either event, said per centum to be in full of all

compensation to said commissioner or to said commissioner and his clerk; and said per centum due on each disbursement shall be deducted by said commissioner before such disbursement is made.

refuse to act.

§ 8. lf, from any cause, the commissioner heretofore If commissioner named herein shall fail or refuse to qualify and execute bond as herein required as such commissioner, the judge of the Muhlenberg county court is hereby authorized and directed to appoint some suitable citizen, voter of said county, to act as said commissioner; and in case of a vacancy in said position of commissioner, from any cause, said county judge shall appoint some suitable citizen, voter of said county, to fill the vacancy.

recovered.

§ 9. The penalties prescribed in this act shall be Penalties, how recovered upon an indictment by the grand jury against the offender.

§ 10. The holders of the claims set out in section 1 Liens. hereof shall have an exclusive lien upon said taxes, and funds accruing therefrom, and the same shall not ♦ be subject to any legal or equitable process sued out by a creditor to subject it to any other claim or demand than those mentioned in section 1 of this act; and no part of said fund shall, in any manner, be subjected to the payment of any judgment against said county or any of its citizens.

§ 11. All acts or parts of acts in conflict herewith are hereby repealed.

ure of officers to

§ 12. Any person injured by the failure or refusal Penalty for failof said collecting officer or commissioner to promptly do their duty. discharge the duties required of them respectively herein, may, by an action in the circuit court of said -county against such officers or commissioner, and his sureties on his bond, recover on said bond such damages as he shall have sustained by such failure or refusal: Provided, however, That this act shall not go into effect until it is first submitted to the qualified voters of Muhlenberg county in the manner herein 57-LOCAL LAWS, VOL. 3.

provided. That a poll shall be opened at each voting precinct in Muhlenberg county, on the first Saturday in June, Anno Domini 1888, at which each person, qualified and entitled to vote for members of the General Assembly, shall be entitled to vote, and the question shall be voted on. Each voter shall be asked by one of the judges of said election: "Are you for or against the ten cents ad valorem tax?" Said election shall be conducted and the polls compared and the result certified by the same officers, and in the same manner as in election of county officers as now provided by law. If it should appear from the certificate of said officers comparing polls that a majority of the votes cast at said election was in favor of said ten cents tax, then the presiding judge of the Muhlenberg county court shall make the levy as provided by this act, and for failure to do so he shall be liable as herein provided; and should said officers fail or refuse to compare the polls and certify the correct result of said election, then the same remedies shall be had against them that are now pro-. vided by law against such officers for failure to perform their duty.

13. This act shall take effect from its passage. Approved May 4, 1888.

CHAPTER 1535.

AN ACT to amend an act, entitled "An act to provide for the election and in part to define the duties of a mayor, board of councilmen and school trustees of the city of Frankfort, and to provide for the estab lishment of a board of commissioners to control the police and fire departments thereof, and to define their duties," approved April 30, 1888.

Be it enacted by the General Assembly of the Com monwealth of Kentucky:

§ 1. That the title of the act to which this is an amendment be amended to read as follows, namely: