road poll 2657. Every male inhabitant of a road district Who owe a over twenty-one and under fifty years of age must tax. perform two days labor annually, to be known as the road poll tax, upon the roads and highways of the district, under the demand and direction of the Road Overseer thereof; or pay to such Overseer a commutation fee of four dollars, or such smaller amount as may be fixed as the commutation fee by the Board of Supervisors. to make inhabi tants. 2658. Each Road Overseer must, within twenty Overseers days after being notified of his appointment and quali- a list of fication, deliver to the Clerk of the Board of Supervisors, or to the Commissioner of Highways, a list of the inhabitants of his district liable for the road poll tax therein. This list must be laid before the Board of Supervisors at their first meeting held thereafter. 2659. The Board of Supervisors must each year, prior to the meeting at which they are required to levy the property tax for county purposes, estimate the probable amount of property tax for highway purposes which may be necessary for the ensuing year over and above the road poll tax, and must regulate and fix the amount of property highway tax, and levy the same thereby; and, at the same time, the Board of Supervisors must fix the commutation fee for the road poll tax at an amount not exceeding four dollars. Levy of road poll tax, when and how made. poll tax 2660. At the time of fixing the commutation fee Road the Board of Supervisors must provide proper blank receipts. road poll tax receipts, to be signed by the Clerk of the Board; and must deliver to each Road Overseer, or the Commissioner of Highways for such Overseers, a number to each equal to the number of inhabitants of their respective districts liable for road poll tax, take receipt therefor, and charge the road office receiving the same therewith; but credit must be given to each Road Tax list made out. Тах collected and applied. Overseers to add omitted and new inhabitants. Annual property road tax. how levied collected, etc. Cities and towns not to pay tax. Overseer for all unsold blank road poll tax receipts returned to the Clerk of the Board of Supervisors. 2661. In counties of the first class the Commissioner of Highways, and of the second class the Road Overseers, must make out lists of the inhabitants of the road districts liable for road poll tax, and require of each the performance of the labor or the payment of the commutation fee fixed by the Board of Supervisors, and apply such labor and commutation money in the opening, maintenance, and repair of the highways and adjuncts in their respective road districts. The lists, when prepared by the Commissioner, must be placed in the hands of the Road Overseers for the purposes in this section named. 2662. The Commissioner of Highways and Road Overseers must from time to time add to the lists the names of persons liable for road poll tax who were omitted or who have become inhabitants of his district since the original list was made, and enforce the road poll tax or collect the commutation fee therefor, and apply the same as hereinbefore provided. 2663. The annual property tax for road purposes must be levied by the Board of Supervisors at their session when the tax is by them levied for county purposes, and must not exceed thirty cents on each one hundred dollars in value of taxable property. This property road tax, when levied, must be annually assessed and collected by the same officers and in the same manner as other State and county taxes are levied, assessed, and collected, and turned over to the County Treasurer for the use of the road districts from which it is respectively collected. 2664. The road poll and property tax herein provided for must not be levied or collected from the inhabitants or property of incorporated towns and cities which by municipal authority levy such taxes for the streets and alleys thereof. Bridges crossing the line between cities or towns and road districts must be constructed by the cities or towns and the Road Fund of the road districts into which such bridges reach, proportionally. ARTICLE V. PERFORMANCE OF HIGHWAY LABOR AND COMMUTATION. SECTION 2680, Persons must not work out of district. 2681. Employers responsible for highway labor assessed to 2682. Penalty for loss of time or idleness; substitutes. 2683. Penalty for neglect. 2684. Excuse for neglect no exemption. 2685. Overseers, to whom and what to report. 2686. Reports, by whom and what. 2687. Report of unexpended moneys. 2688. Penalty for failure to report or pay over. 2680. Road Overseers must not require an individual to work out of the district in which he resides. a Persons work out must not of district. Employers responsible highway labor assessed to employés. 2681. Corporations or other employers of residents in any highway district, are responsible for the for road poll tax assessed against their employés, and notice to the employer or managing agent requiring the payment of the road poll tax of the employé, charges such employer or corporation with such road poll tax. 2682. Each person appearing must actually work eight hours each day, to be credited to him by the Overseer; for every hour unnecessarily lost or idled away he must be charged two hours, to be worked out on some other day under notice from the Overseer. Any person may work by an able-bodied substitute. 52*-VOL. I. Penalty for or idleness. tutes. loss of time Substi Penalty neglect. Excuse for neglect no exemption. Overseers, to whom and what to report. Reports, by whom and what. Report of unexpend 2683. Every person receiving due. notice, who does not appear and labor or commute, is delinquent. 2684. The Overseer's acceptance of an excuse for a neglect in no case exempts the person excused from performing or commuting for the whole number of days work for which he was assessed. 2685. Every Overseer must make to the Commissioner of Highways or Board of Supervisors, semiannually, a written account, under oath, containing: 1. The names of all persons assessed to work in his district; 2. The names of all who have actually worked, and the number of days; 3. The names of all who have commuted, and the amount received from them; 4. The names of all delinquents, and the amount collected from them; 5. A full return by items of the amount of labor and money expended at each separate point, and the manner in which, and the time when the same was done; 6. The number of road poll tax receipts sold, and those returned unsold; 7. An accurate account of every day he himself was employed, and the nature and items of the service rendered. 2686. The Commissioner of Highways and the Board of Supervisors may require special reports from Road Overseers when deemed proper. The Commissioner of Highways must report to the Board of Supervisors all reports of Road Overseers made to him, showing all the facts contained in their reports made to him. 2687. The Commissioner of Highways and Road ed moneys. Overseers must accompany their reports with all unex pended moneys remaining in their hands at the date of the report, and a statement of all moneys in the County Treasury to the credit of their road districts. 2688. A failure to make a report as required, or to pay over, on the order of the Commissioner of Highways or of the Board of Supervisors, any moneys in his hands, subjects the Overseer to a penalty of twenty-five dollars, to be recovered in an action on his bond, together with any balance due from him; suit therefor may be instituted by the Commissioner of Highways or District Attorney, under order of the Board of Supervisors. Penalty for failure to report or pay over. ARTICLE VI. LAYING OUT, ALTERING, AND DISCONTINUING ROADS. SECTION 2698. Who may apply for change. 2699. What the petition must show. 2700. Petitioners to give bonds for costs. 2701. Supervisors to order change, and to appoint Viewers. 2703. Report of Viewers. 2704. Report not to be approved, when. 2705. Viewers and Surveyors, how paid, and on what certifi cate. 2706. Proceedings of Board in hearing report. 2707. Effect of, and proceedings on approval of Viewers' report. 2708. Proceedings to procure right of way. 2709. Awards, how and by whom paid. 2710. Width of highways. 2711. Private roads, how opened. 2712. Conveyances or decrees of condemnation of lands to be recorded. 2713. Roads crossing railroads, canals, or ditches. 2714. Fence to be removed, how. 2698. Any ten inhabitants of a road district tax- Who may apply for able therein for road purposes may petition in writing change. the Commissioner of Highways or the Board of Supervisors to alter or discontinue any road, or to lay out a new road therein. |