shall make an order vacating so much of the old road as lies between the different points of intersection, and order the report of the commissioners recorded, provided, however, that all costs incurred in making such change, shall be paid by the persons petitioning for such change.

SEC. 16. The county court of each county shall as often as it may become necessary, appoint one or more justices of the peace in each township in the county, whose duty it shall be to lay off the several county roads therein, into road districts of convenient lengths, numbering them, and make returns of such divisions with their numbers, to the next regular term of the court after their appointment.

SEC. 17. It shall be the further duty of such justices to allot the hands subject to work on roads among the overseers of the road districts.

SEC. 18. Such justice shall be notified of his appointment as allotting justice in the same manner as is provided for notifying commissioners, in the eighth and ninth sections of this Act.

SEC. 19. The County Court shall at their first term after the return of the justices appointed to make road divisions and districts, appoint some suitable person, being a householder, and living on or near such road divisions, to oversee the opening and repairing the same, who shall hold his office one year (unless sooner disqualified or removed) and until he informs said court of his intention to serve no longer, and satisfies the court that his road is in good order.

SEC. 20. The clerk of the county court shall, within four days after such appointment, make out a copy of the same, and place it in the hands of the sheriff of the county, with an endorsement thereon of the time of delivering.

SEC. 21. The sheriff shall, within ten days after receiving such copy of order of appointment, serve such overseer with a notice thereof, by giving a copy or by leaving such copy at the usual place of abode, or with some member of his family over the age of fourteen years, and make return of such service to said court at its next term.

SEC. 22. Such overseer shall immediately, on receiving his appointment, apply to the allotting justice of his township, for a list of hands to work his road division, such justice shall at all times have due regard to the length of the road division, the probable amount of labor necessary on the same, and the right and justice of the whole matter.

SEC. 23. Such justice or justices shall immediately thereafter, make out and return a certified list of all such allottments by him or them made, to the clerk of the county court, who shall file the same in his office.

SEC. 24. No person shall be required to work on more than one

road division during the same year, except in cutting out new roads.

SEC. 25. Each justice or justices as may have been appointed to lay off road divisions and allot hands, may, whenever to them it may seem just and expedient, alter any road division in their township, and re-allot the hands so as to equalize the labor of opening and repairing the same, and shall immediately report such change to the clerk, to be filed in his office.

SEC. 26. The justice or justices appointed to lay off roads and districts, and allot hands, shall hold their office and perform such for one year, and until he or they inform the county court of their intention to serve no longer, in which case some other justice shall immediately be appointed to perform that duty.

SEC. 27. All able bodied male inhabitants between the ages of sixteen and forty-five, having resided in the road district one month, shall be required to work on county roads.

SEC. 28. As often as any road division need opening or reopening the overseer shall call out the hands alloted to him, and oversee, open and repair the same.

SEC. 29. A verbal notice to any hand, or if a son residing with his father, to his father, by such overseer himself, or by any person having a written authority from such overseer, or a written notice, left at the place of abode of the party, with some member of the family over the age of fourteen years, shall be sufficient.

SEC. 30. Every person made liable to work on a road, who fails, without reasonable excuse, to attend either in person or by satisfactory substitute, with proper tools or instruments, having had two days previous notice thereof; or, having attended, shall disobey the reasonable orders of the overseer, shall forfeit and pay the sum of two dollars for each and every day he fails to attend and work with diligence, to be recovered by action of debt in the name of such overseer, before any justice of the peace in the Territory.

SEC. 31. Every person who shall, at the request of the overseer of his road district, furnish a plow, cart or wagon, with a pair of horses, mules or oxen, and driver, shall receive such credit on his road tax or in money, as he and the overseer may agree upon.

SEC. 32. Every overseer shall erect and keep a post at every fork of the road or cross road in his road district, unless a suitable tree be found at the proper place, to which shall be affixed a finger board containing a legible inscription, directing the way and noticing the direction to the next remarkable place on the road.

SEC. 33. Every such overseer shall be entitled to the sum of two dollars for every such post or sign so erected, to be paid out of any money in hand belonging to his road district, or out of any money in the county treasury arising under this act.

SEC. 34. If any person shall obstruct any county road unnecessarily, and to the hindrance of any passenger, such person shall forfeit and pay a sum not exceeding twenty dollars, and one dollar additional for every day he shall suffer such obstruction to remain in or across the road.

SEC. 35. If any person shall demolish or deface any finger board, or take the same away, he shall forfeit and pay ten dollars, to be recovered by action of debt to the use of the county.

SEC. 36. If any road overseer shall wilfully fail or neglect to keep his road in good repair, or to put up a finger board, or faithfully appropriate any money in his hands to the use of his road division, or in any manner fail to comply with the requirements of this act, or refuse to serve when appointed road overseer, he shall forfeit and pay the sum of ten dollars.

SEC. 37. If any clerk of a county court, sheriff or justice of the peace shall fail to perform the duties required of him by this act, he shall forfeit and pay not less than ten nor more than fifty dollars for each offense, to be recovered by action of debt to the use of the county.

SEC. 38. Any overseer receiving any money under this act, shall faithfully apply the same to the use of his road division, and shall make settlement of his account with his road division with the county court once in each year, and any other officer receiving any money under the provisions of this act, shall forthwith pay the same into the county treasury, and take the treasurer's receipt for the same, and file it with the clerk of the county court, who shall charge the treasurer with the amount of such receipt. Approved November 5th, 1859.

CHAPTER XVII.
AN ACT

Providing for the raising of Revenues, and Collecting the same.

SEC. 1. Be it enacted by the General Assembly of the Provisional Government of the Territory of Jefferson, the Governor approving:-For the support of the Government of the Territory, and the general advancement of the public interest, a tax shall be levied upon the following objects:

First: All male persons over twenty-one and under fifty-five years of age.

Second: All buildings or other improvements on land or town

lots, except churches, school houses, cemeteries, and territory and county buildings.

Third: Carriages, wagons, carts, or other vehicles of transportation.

Fourth: Horses, mares, geldings, neat cattle, mules and asses, above one year old.

Fifth: Money actually invested in shares of incorporated companies.

Sixth: All licenses taxable by law, granting the same.

SEC. 2. The annual tax levied upon the subjects mentioned in the foregoing section, shall be at the following rates:

First: All male persons over the age of twenty-one and under fifty-five years of age, one dollar.

Second: On all property mentioned in the foregoing section, one fourth of one per cent of the assessed value thereof.

SEC. 3. The rates of taxes upon all licenses subject to taxation, are declared under their appropriate titles.

ARTICLE SECOND.

OF ASSESSMENT OR PROPERTY FOR TAXATION.

SEC. 1. A county assessor shall be elected at the time and in the same manner of electing other county officers.

SEC. 2. The clerk of the county court shall deliver to the person thus elected, immediately after the election, a certificate of his election, the seal of said court.

SEC. 3. Every assessor shall, before entering upon the duties of his office, take an oath that he will support the Constitution of the United States and the Organic Act of the Territory of Jefferson, and faithfully perform the duties of his office according to law; and in default thereof, he shall forfeit one hundred dollars to the use of the territory, to be recovered by action of debt.

SEC. 4. Every assessor before entering upon the duties of his office shall give bonds and security to the satisfaction of the county court, in a sum not less than one, nor more than five hundred dollars the amount to be determined by the said court, conditioned for the faithful performance of the duties of his office, which bond shall be deposited in the office of the clerk of the county court.

SEC. 5. The assessor shall commence assessing on the 15th day of June, A. D. 1860, and proceed to assess all the objects of taxation within his county, by visiting each male citizen subject to a poll tax, or such person owning property subject to taxation, and shall obtain from them a list of their taxable property.

SEC. 6. It shall be the duty of all persons liable to tax in the county, to furnish the assessor, when called on by him, a full and complete list of their taxable property.

SEC. 7. If any person fail or refuse to furnish such list of their property when so applied to, the assessor shall make out such list from personal examination or the best information he can obtain, and for that purpose he shall have lawful right to enter into any houses, tents, wagons, or premises whatever, and make any examination or search which may be necessary, and may examine the owners of the property upon oath touching the same.

SEC. 8. Persons owning shares of stock in incorporated companies, taxable by law, are not required to furnish the assessor with a list thereof, but the president or other chief officer of such corporation, shall furnish the assessor a list of all shares of stock held therein, and the amount of money or its equivalent, which has been paid thereon.

SEC. 9. The taxes assessed on shares of stock embraced in such list, shall be paid by the corporate company, and such company may collect from the owners of such shares, the amount so paid by them, or deduct the same from the dividends accruing on such shares, and the amount so paid shall be a lien on such shares respectively, and shall be paid before a transfer thereof can be made.

SEC. 10. The assessor shall from the lists delivered to him, and obtained by personal observation or otherwise, make out a complete list of all taxable property together, the names of persons subject to poll tax within his county, to be called the county tax book.

SEC. 11. The tax book shall contain, in alphabetical order, the names of all persons to whom property has been assessed therein; it shall be in tabular form, with a suitable caption, and separate columns for the names of the owners, each kind of property taxed, the assessed value of each kind, and the whole amount chargeable to each person, and such other columns as may be found necessary and convenient in practice.

SEC. 12. The assessor shall make out and return to the clerk of the county court, on or before the 15th day of July, A. D. 1860, a fair copy of the tax book.

SEC. 13. The County Courts shall meet at their respective county seats on the third Monday of July, A. D. 1860, and hold a court to be called the court of appeals from the assessor's book.

SEC. 14. The tax book shall remain in the office of the clerk of the county court, from the time it is returned until the setting of next court of appeals, opened for the inspection of all concerned.

SEC. 15. Every person who thinks himself aggrieved by the assessment of his property, may appeal, and every appeal shall be