CHAPTER 75.

AN ACT for the benefit of and to reimburse cemetery companies in this State for the over-payment of taxes.

Auditor and coun

ty to credit future

companies where

paid taxes barred by

WHEREAS, Certain cemetery companies in this State, during the year 1903, have paid into the Treas- taxes of cemetery ury of this State taxes under the authority of the said companies have case decided by the Court of Appeals of Kentucky, of limitation. the Commonwealth v. The Lexington Cemetery Company, decided November 18, 1903, and reported in volume 24, page 924, of the Kentucky Law Reporter, for ten years prior to the year 1903, when said companies, if they had relied upon the statute of limitations in such cases made and provided, would have been liable, and should have paid, for only five years prior to and including the year 1903, as decided by the Court of Appeals of Kentucky, in an opinion filed March 25, 1903, in the case of the Commonwealth, &c. V. Nute, and reported in volume 24, page 2138, of the Kentucky Law Reporter; and,

WHEREAS, it is not just or proper that such cemetery companies should be required to pay back taxes for a longer period in the past than other persons; Now, therefore,

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

§ 1. That wherever any cemetery company, organized under the laws of this State, against which tax proceedings have been instituted for back taxes during the year 1902 or 1903, has paid taxes for a longer period than five years prior to the date of the institution of such proceedings, said cemetery company

shall be entitled to credit; and it shall be the duty of the Auditor, and of any county in this State, to which such taxes have been paid, to allow said cemetery company credit, in future collections, by said excess of taxes paid to State or county for more than five years prior to the institution of such proceeding: Provided, however, That no such company shall be entitled to the benefits or privileges of this act until it has paid all taxes for five years next preceding the institution of such proceedings against it, and proof of such payments, and also of the payments prior to the five years next preceding the institution of such proceedings, shall be filed with the Auditor and with the proper collecting officers of any county before any such company shall be entitled to the credits provided for by this act.

Approved March 21, 1904.

Wholesale of in

toxicating liquors

tricts prohibited,

except by manufacturer.

CHAPTER 76.

AN ACT to regulate the sale of intoxicating liquors by wholesale in this Commonwealth.

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

§ 1. It shall be unlawful to sell by wholesale any in local option dis- spirituous, vinous, malt or other intoxicating liquors, regardless of the name by which it is called (except manufacturers selling liquors of their own make) in any county, district, precinct, town or city, where the sale of such liquor has been prohibited by special act of the General Assembly, or by vote of the people under the local option law. Any person violating this act shall be deemed guilty of violating the local op

tion law, and shall be subject to trial and punishment according to the provisions of the same and its amendments.

§ 2. All laws inconsistent or in conflict with this act are hereby repealed.

Approved March 22, 1904.

CHAPTER 77.

AN ACT to authorize the counties of this Commonwealth to issue bonds for the construction of turnpikes and gravel roads.

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

Fiscal courts may issue and sell coun

pike purposes.

§ 1. That the fiscal court shall have power to issue and sell bonds, from time to time, within the constitu- ty bonds for turntional limitation, for the purpose of constructing turnpike or gravel roads, and may cause the bonds of said county to be prepared, executed and issued, on printed forms under the seal of the county clerk, which bonds shall be signed by the presiding judge of the county court and countersigned by the county court clerk of the county, payable to bearer at such place as the court may fix or direct, and at such time or times as may be fixed or designated by the court, not less than two nor more than thirty years from the date of the bonds; and the time of payment or redeeming the bonds may be optional on the part of the county within the limits above described; and said bonds shall not bear a greater rate of interest than six per cent. per annum, to be paid annually or semi-annually as the court may direct, from the date of the bonds; and the interest coupons shall be attached to each bond, which

shall be signed by the county clerk only, and he shall keep a list of all said bonds, showing the number, date, amount, time due, to whom delivered and when delivered, which shall be carefully preserved in his office.

Said bonds shall be issued in denominations of not less than one hundred dollars nor greater than one thousand dollars. But before said bonds shall be issued, the question shall be submitted to the legal voters, at a general election held in such county. Before said question shall be submitted, a petition signed by legal voters, to the number of at least fifteen per cent. of the votes cast at the last general election held in such county, shall have been filed in the county court of such county asking a submission of the question whether such bonds shall be issued. The county court shall direct the officers of election in such county to open a poll at the next regular election held in such county in not less than sixty days after the filing of such petition for the purpose of ascertaining the will of the voters of such county upon the question as to whether or not they desire to have any such bonds issued.

The county court shall direct the sheriff of the county to advertise said election, and the object thereof, for at least thirty days next before the day thereof in some newspaper having the largest circulation in the county, and also by printed handbills posted up at not less than four public places in each voting precinct in the county, and at the court house door.

All legal voters of such county shall be privileged to vote at said election. The same officers that hold the regular election shall hold this election, which shall, in all respects, be held in accordance with the general election laws of the State. The question:

"Are you in favor of issuing bonds to the amount of $ for the purpose of constructing turnpike or gravel roads in this county?" being printed on the ballot, as provided for in the general election laws, sec tion 1459, Kentucky Statutes.

If two-thirds of the legal voters, voting on said proposition, vote in favor of the proposition, then the fiscal court of said county shall issue bonds as provided herein.

Sold for par value and interest.

commissioner.

§ 2. The fiscal court of such county shall have full power and authority to sell, dispose of and deliver said bonds to the purchaser thereof, in such manner and at such time or times as it may deem proper through or by a commissioner appointed by the court; Provided, None of said bonds shall be sold for less than their par value and accrued interest. § 3. The commissioner appointed by the court to Bond required of sell, dispose of and deliver said bonds, shall, before proceeding to act as such, be first duly sworn to faithfully discharge his duties; and shall also execute bond in said court, with good and sufficient surety or sureties, to be approved by the court, for a faithful performance of his duties, and that he will pay over, in due time, to the proper person, any money received by him from the sale of said bonds. He shall sell said bonds to the highest and best bidder, after advertisement of the proposed sale for not less than four weeks in such paper or papers, as said court shall direct. The court shall make a suitable allowance to the commissioner for his services.

Duties of commis

§ 4. Said court may deliver said bonds to the sioner. said commissioner at such time and in such number and amount as it may deem proper, and he shall sell and dispose of same as the court may direct, and pay over the money received by him to the person ap