Fine and tax levy for road and bridge

May, 1877, to levy a tax for road and bridge purposes, as follows: In counties where the taxable property exceeds the sum of one hundred and twenty millions of dollars, not more than six-tenths of one mill; and in counties where the taxable property exceeds the sum of eighty millions of dollars and less than one hundred and twenty millions of dollars, not more than one mill; in counties of fifty millions of dollars of taxable property and less than eighty millions, not more than one mill and four-tenths of a mill; in counties of less than fifty millions of dollars of taxable property and more than twenty millions, not more than two mills; in counties where the taxable property is less than twenty millions of dollars and over ten millions, not more than three mills; in counties where the taxable property is less than ten millions of dollars and over five millions, not more than six mills; in counties where the taxable property is less than five millions of dollars, not more than ten mills; and the auditor of the county shall place the same on the tax duplicate for the year 1877, and divide the same equallyone-half to be collected in the installment of taxes due December 20, 1877, and the other half to be collected in the installment due June 20, 1878. And thereafter, at their March session, annually, the board of commissioners are authorized by this act to levy a tax for the above mentioned purposes, as follows: In counties where the taxable property exceeds the sum of one hundred and twenty millions of dollars, not more than three-tenths of one mill; and in counties where taxable property exceeds the sum of eighty millions of dollars and less than one hundred and twenty millions of dollars, not more than five-tenths of a mill; in counties of fifty millions of dollars of taxable property and less than eighty millions of dollars of taxable property, not more than seventenths of one mill; in counties of less than fifty million of dollars of taxable property and more than twenty millions, not more than one mill and one-tenth of a mill; in counties where the taxable property is less than twenty millions of dollars and over ten millions, not more than one and fivetenths mills; in counties where the taxable property is less than ten millions of dollars and over five millions, not more than three mills; in counties where the taxable property is less than five millions of dollars, not more than five and fivetenths mills; and the auditor of the county shall place the same on the tax duplicate of the current year, to be included in and collected in the June installment of taxes, except as otherwise provided by law. The county commissioners shall set apart such portions of the road tax by them levied as they may deem proper, to be applied to the building or repairing of bridges in their respective counties, which portion so set apart shall be called a bridge fund, and shall be entered on the duplicate of taxes for the county by the auditor of the county, in a separate column from the other levies for road purposes, and shall be collected in money and expended, except as may be otherwise provided by any local law heretofore enacted, under the direction of the commissioners of the county, in the building or repairing of bridges and culverts, or both, in their respective counties: provided, that in case an important bridge belonging to or maintained by any county, has been or may hereafter become dangerous to public travel, by decay, or otherwise, and the restoration thereof may be necessary for the public accommodation, the commissioners of such county may levy a special tax for that purpose not exceeding one and one-half mill on the dollar of the taxable property of such county, the proceeds of which tax shall be applied solely to restoration of such bridge or bridges; and the commissions may anticipate the collection of such tax by borrowing any sum not exceeding the amount so levied, or to be levied, at any rate of interest not exceeding eight per cent., and issue notes or bonds therefor, payable upon the collection of such tax: provided further, that nothing herein contained shall affect the right of city councils to receive and expend the proportion of levies herein, as authorized by the six hundred and forty-first section of the municipal code.

SEC. 3. The county commissioners of any such county shall not levy any tax, or appropriate any money, for the purpose of building public county buildings, purchasing sites therefor, or for lands for infirmary purposes, or for building any bridge, except in case of casualty, as provided for in section two, the expenses of which shall exceed ten thousand dollars, without first submitting to the qualified voters of said county, the question as the policy of building any public county building or buildings, or for purchasing sites therefor, or for the purchase of lands for infirmary purposes by general tax, which said submission shall be made at the annual fall election in October, A.D. 1877, or annual fall election thereafter; each proposition shall be separately submitted, and printed tickets shall be provided by the said county commissioners, on which shall be printed, "For

tax, yes;" which blank shall be filled with a proper designation of the proposed improvement, as the notice may require; and said commissioners shall cause the same notice for such vote to be given as is required in the election for state and county officers. It shall be the duty of the judges of election in the several townships and wards in any county in which such question may be submitted as aforesaid, on the day of the annual fall election. A.D. 1877, or at any fall election thereafter, to open a poll for taking said vote, and to receive and count the ballots cast, and within three days thereafter to return to the auditor of the county a full and correct abstract of said votes; and the said judges of election shall, in all respects, be governed by the laws regulating general elections, and shall be entitled to the same compensation for returning said poll-books, which shall be paid out of the county treasury on the order of the auditor; and

Notice of election. Duties of judges, and

time for

counting

Counting of

votes.

On petition of tax-payers, may

again submit the question.

Poor tax

a mill.

the poll-books so returned shall, within five days from the day of holding such election, be opened and the votes counted by the commissioners and auditor of the county; a correct statement of the result of which votes shall be kept by said auditor on file in his office for public inspection. If the majority of the votes so cast shall be against the policy of such improvements, the commissioners shall not assess any tax for that purpose, but the commissioners may, on the petition of not less than one hundred tax papers of said county, again submit the same question at any regular annual fall election, under the same rules and regulations as before provided. If at any such election a majority shall be found in favor of the improvements as aforesaid, then the commissioners shall be authorized to proceed to levy the tax as provided for in this section, and for the purpose of said improvement: provided, that this section shall not apply to the constructruction of any public buildings or bridges commenced or contracted for prior to the passage of this act, or for which the commissioners have, in good faith, purchased the ground, or acquired materials for the same, and are now proceeding, during the present season, with all convenient dispatch to

construct.

ADDITIONAL POOR TAX.

SEC. 4 That the county commissioners are hereby ausix-tenths of thorized, in case the ordinary revenues of the county shall prove insufficient for the support of the poor, to levy and collect a poor tax, not exceeding six-tenths of one mill on the dollar of the valuation of the property in such county taxable for state and county purposes, to be entered on the grand list and collected as other taxes.

Township tax levies.

TOWNSHIP TAXES.

SEC. 5. There shall be levied, annually, for township purposes, including the relief of the poor, but not including the support of common schools, or the payment of the interest and principal of the debts of the township, such rates of taxes as the trustees of the respective townships may certify to the county auditors to be necessary, not exceeding one mill on each dollar of the taxable valuation of the property of the township which does not exceed two hundred thousand dollars, and eight-tenths of one mill on each dollar of such taxable valuation exceeding two hundred thousand dollars and not exceeding three hundred thousand dollars; and one-half of one mill on each dollar of taxable valuation exceeding three hundred thousand dollars and not exceeding five hundred thousand dollars; and one-fourth of one mill on each dollar of such taxable valuation exceeding five hundred thousand dollars: provided, that in counties where there are no county infirmaries, a further township tax, not exceeding two-fifths of a mill on each dollar of the taxable property of the township, may be levied for the relief of the poor, to be applied solely to that purpose.

Township liabilities for relief of the poor.

Additional

SEC. 6. The trustees of any township which has incurred, or may hereafter incur, liabilities for the relief of the poor, beyond the amount raised by the levy now authorized, shall have power to make an additional levy for the purpose of discharging such liabilities, not exceeding six-tenths of one mill on the dollar of the taxable property of such township. SEC. 7. That if the trustees of any township shall deem an additional road tax necessary, they shall determine the road tax. per centum to be levied on the taxable property of their respective townships, not exceeding one mill on the dollar, except in counties where the taxable property is less than ten millions, in which counties the trustees of the different townships thereof may, at their discretion, levy an additional road tax, not to exceed five mills on the dollar valuation of the taxable property of their said townships; but where a township shall include an incorporated village, the rate of tax so fixed by said township trustees, shall not apply, or be assessed or collected from the property included within the incorporated limits of such village; but the council of any such village shall exercise the right conferred by this act on the trustees of said townships, to make said additional levy for road purposes on the taxable property within the corporate limits of any such village, as trustees may by this act make for road purposes in their respective townships; and said trustees and council shall certify the same to the county auditor, in writing, on or before the first Monday of June, each year; and the auditor of the county shall assess the same on all the taxable property in the said township or village, and the same shall be collected in the June installment, excepting that, for the year 1877, said tax shall be divided equally-one-half to be collected in the December installment of 1877, and the other half to be collected in the June installment of 1878, and paid out as other taxes, except as is provided especially by law.

SEC. 8. Any person charged with a road tax may discharge the same by labor on the public highways within the time designated in this act, at the rate of one dollar and fifty cents per day, and a ratable allowance per day for any team and implements furnished by any person under the direction of the supervisor of such district, who shall give to such person a certificate specifying the amount of tax so paid, and the district and township wherein such labor was performed, which certificate shall in no case be given for any greater sum than the tax charged against such person; and the county treasurer shall receive all such certificates as money in the discharge of said road tax: provided, that when the commissioners of any county so direct, the supervisor shall write on the margin of his lists, opposite to the amount charged against all such as may pay the same by money or

Council shall

exercise

rights of

trustees.

Time for col

lecting taxes.

Labor on

public highways.

County treasurers shall receive

Dor.

Collection of
ampaid road
tax.

same

Homey or la labor, the word, "Paid," and shall return his list on or before
the fifteenth day of June of the succeeding year to the town-
ship clerk, who shall write on the margin of the list sent
him by the auditor, opposite to the amount charged against
each person who may have paid the same in labor or money,
as shown by the the returns of the supervisor, the word,
"Paid," and shall forthwith forward the same to the county
auditor, who shall charge all such as may remain unpaid, as
shown by the returns of the township clerk, upon the dupli-
cate of the proper county, and the
shall be collected as
other moneys are collected by the county treasurer. When
said road tax is paid in labor, such labor shall be performed
in the year 1877, before the fifteenth day of August next, and
thereafter said labor shall be performed between the first day
of August and the fifteenth day of June the following year.
All road taxes collected by the county treasurer shall be paid
over to the treasurer of the township or municipal corpora-
tion from which the same were collected, and shall be ex-
pended on the public roads, and in building and repairing
bridges, as hereinbefore provided, in the township and
municipal corporation from which the said taxes were col-
lected, under the direction of the trustees of the proper town-
ship or council of such municipal corporation; and all funds
heretofore levied for road purposes, and not expended, shall
be expended by the trustees of the township or council of the
municipal corporation from which the same were collected, as
other taxes collected under the provisions of this act.

Expenditure

of funds.

SEC. 9. That an act entitled an act to amend section twenty-one of an act, passed April 8, 1868, entitled an act to amend sections eighteen and twenty-one of the act relating to roads and highways, passed March 9, 1868 (O. L., vol. 65, page 78), passed April 24, 1869 (O. L., vol. 66, page 51), and an act entitled an act prescribing the rate of taxation for county, bridge, road, and township purposes, passed May 1, 1871 (O. L., vol. 68, p. 116); also, an act entitled an act to amend an act entitled an act prescribing the rate of taxation for county, bridge, road, and township purposes, passed May 1, 1871 (O. L., vol. 68, page 117), passed April 26, 1872 (O. L., vol. 69, p. 113), be and the same are hereby repealed.

SEC. 10. This act shall take effect and be in force from and after its passage.

Speaker pro tem. of the House of Representatives.

O. J. HODGE,

H. W. CURTISS,

President of the Senate.

Passed April 19, 1877.