Tools for use of district.

Pay of overseer for extra time.

May enter upon lands for materials for repairs.

Damages how ap

praised and paid.

Overseer to make repairs.

Payment for extra work.

SEC. 9. Any overseer of highways may, if he shall deem it necessary, procure a good and sufficient scraper and plow, or either of them, for the use of his road district, and pay for the same out of the highway taxes by him collected.

SEC. 10. If any overseer shall be employed more time, in executing the several duties enjoined on him in this chapter, than shall be necessary for the payment of his highway tax, he shall be paid for the excess at the rate of one dollar per day, and be allowed to retain the same out of the moneys that may come into his hands on account of highway taxes.

SEC. 11. It shall be lawful for any overseer of highways, or any persons acting under his direction, to enter upon any lands adjoining to or near the highway in his district, to construct such drains or ditches as may be necessary for the improvement or preservation of such highway; and any such overseer or other persons, as aforesaid, may enter upon any lands adjoining to or near the highway in his district, and gather or dig any stones, gravel or sand, and cut any wood or trees, and take away the same for the purpose of making or improving such highway; but any overseer or other person, so entering upon such lands, shall carefully avoid doing any unnecessary injury upon the same.

SEC. 12. If any owner or occupant of lands, so entered upon for any of the purposes mentioned in the preceding section, shall feel himself aggrieved, he may apply to the supervisors of the township, who shall appoint three disinterested electors of such township to appraise the damages; and such electors, being first duly sworn, justly and impartially to appraise the damages done upon such lands, shall proceed to estimate the same, and the damages, if any, allowed by them shall be certified under their hands, and the same shall be audited by the township board, and paid out of the township treasury. Said appraisers shall take into consideration the advantage as well as the damages done to said land by reason of any improvement made on said road by such material, so taken.

SEC. 13. Whenever any highway shall become impassable, by reason of any casual interruption from the falling of timber, the destruction of any bridge, or the washing away or injury of any part of such highway, it shall be the duty of the overseer of said highway to cause such highway to be put in passable repair as soon as practicable.

SEC. 14. If any person, for the purpose of putting such highway in repair, shall expend in labor, material or money, an amount greater than he is assessed to pay on the highway in such year,

such person shall be entitled to receive from the overseer of such district, a certificate for the amount of such expenditure above his highway tax, which shall be a good credit, and shall be allowed to the holder thereof, on account of any subsequent highway tax assessed in said district.

New overseer how

SEC. 15. If any person chosen to the office of overseer of high-appointed. ways shall refuse to serve, or if his office shall become vacant, the supervisors shall, by warrant under their hands, appoint some other person in his stead; and the overseer so appointed shall have the same duties and be liable to the same penalties as overseers chosen at township meetings.

SEC. 16. The supervisors making such appointment shall cause Notio. such warrant to be forthwith filed in the office of the township clerk, and such clerk shall immediately give notice to the person appointed.

SEC. 17. Every overseer of highways who shall refuse or neg- Penalty for relect to perform any of the duties required of him by law, or which may be lawfully enjoined upon him by the supervisors of his township and for the omission of which a penalty is not hereinafter provided, shall, for any such neglect or refusal, forfeit the sum of ten dollars.

Supervisors pro

SEO. 18. It shall be the duty of the supervisors of each town- socato. ship, whenever any overseer of highways in such township has refused or neglected to perform any of the duties required of him by law, forthwith to prosecute such overseer for the recovery of such penalty.

Of Persons liable to work on Highways, and making As

sessments therefor.

meeting for assessments.

SEC. 19. The supervisors in each township shall meet, within Supervisors eighteen days after the annual township meeting, at such time and place in the township as they may agree upon, and proceed then, or at a subsequent meeting, to assess the highway tax in their township for the ensuing year; but the supervisors shall not extend the time for assessing such highway tax beyond the second Monday in May, in any year.

Lists of those

turn of.

SEC. 20. Each overseer of highways shall, within sixteen days liable to tax, reafter his election or appointment, deliver to the township clerk a list, subscribed by him, of the names of all the inhabitants of his road district, who are liable to pay taxes on the highways; and the township clerk shall deliver all such lists received by him to the supervisors. If the overseer shall neglect or refuse to deliver

Overseer failing such list to the township clerk, as aforesaid, the supervisors shall

to make return

how made.

Tax lists.

Who liableamount of tax to be assessed.

Township clerk to make duplicate lists.

Form of warrant for collecting road tax

have power to issue a warrant, under their hands, directed to any constable in the township, requiring him forthwith to bring such overseer before them, to show cause why said list has not been filed with the township clerk, according to law. The constable's fees for such service shall be paid by said delinquent overseer.

SEC. 21. The supervisors in each township shall make out separate lists of the names of all persons liable to pay highway taxes in each road district in such township, which list shall also contain a statement of all the taxable personal property, and a description of all lots or parcels of land within each such district, with the value of each lot or parcel set opposite to such description, as the same shall appear on the assessment roll, and, if any such lot or tract was not separately described in such roll, then in proportion to the valuation which shall have been affixed to the whole tract of which such lot or parcel forms a part.

SEC. 22. In making an assessment of highway tax, the supervisors shall proceed as follows: First, Every male inhabitant in each road district, being over the age of eighteen years and under the age of fifty years, excepting persons of color, paupers, idiots and lunatics, shall be assessed to pay a poll tax of four dollars for road purposes: Provided, That when a majority of the lands in the district are not subject to taxation, the poll tax may be increased at the discretion of the board of township supervisors to such an extent as they may deem expedient: Second, The residue of the highway tax, to an amount of not less than twenty no more than thirty mills on the dollar, shall be assessed on the valuation of the real and personal property in each district: Third, The supervisors shall set opposite to each person and corporation and to each description of taxable property, the amount of tax charged to each respectively.

SEC. 23. The township clerk shall, under the direction of the supervisors, make duplicates of the several lists, which shall be subscribed by them, one of which lists, for each road district, shall be filed by such clerk in his office, and the other shall be delivered to the overseers of highways of the district in which the highway labor therein specified is assessed.

SEC. 24. The supervisors shall annex to each such tax list a warrant, signed by them, which shall be in substance, in the following form: "To A. B., overseers of road district number -, in the township of You are hereby required to collect from the several persons and corporations named in the annexed tax list and from the owners of the real estate described

therein, the taxes set opposite to such persons, corporations and property, within the time limited by law, and to apply the taxes by you collected, and make due returns as the law requires.

Of the Duties of Overseers in regard to the Collection and

Application of Highway Taxes.

and expended.

SEO. 25. Every overseer of highways shall cause at least two- When collected thirds of the amount of highway tax assessed in his district to be collected and expended as the law requires, before the first day of July, and the residue by the first day of November, in each year.

SEC. 26. It shall be the duty of every overseer of highways to Notice to work. give at least three day's notice to all persons residing in his district, assessed to pay taxes therein, either personal or in writing, left at their usual place of abode, of the time when and the place where they may appear and pay their highway tax in labor, and with what implements.

SEC. 27. All persons, assessed to pay highway taxes in such Substitutes. district, may appear at such times and places therein in person, or by a substitute or substitutes, and with such team and implements as the overseer, in the notice mentioned in the preceding section, may direct: Provided, That no substitute will be allowed unless he lives in the family of the principal or is his tenant upon some land within the district or adjacent district.

and implemente.

SEC. 28. Every overscers of highways may require of all per- May furnish team sons offering to pay their highway taxes in labor, to furnish a spade, shovel, axe or hoe; and any person offering to pay such tax in labor and who is the owner of a team, plow, wagon or cart, or other implements useful for working the highways, may be required by such overseer to furnish such team, plow, wagon or cart, or other implement, if the assessment of such person on such highway be not less than ten dollars.

valued at four

SEC. 29. Every person, intending to pay any highway tax Each day's work assessed against him, or any part thereof, in labor, and who shall, dollars. upon the notice required to be given by the overseer, appear and work, agreeably to the direction of such overseeer, shall be credited on his tax four dollars for every day he shall actually work eight hours on such highway, and four dollars a day for every cart, wagon, plow, scraper, yoke of oxen or span of horses he shall furnish according to the requirements of said overseer.

When payable in money.

Overseer to collect money tax.

Collect by law.

Sales for taxos.

Surplus,

Fees for collecting money tax.

Constable may
Collect.

Form of authoriizing constable to

SEC. 30. If any person, assessed to pay a highway tax, shall neglect to appear and work on the highway at the time and place specified in the notice required to be given by the overseer, unless satisfactory cause shall appear to such overseer for such neglect, such person shall not thereafter be entitled to pay his highway tax assessed for that year, or any part thereof, in labor.

Suc. 31. It shall be the duty of the overseer of highways, whenever any person shall have become liable to pay the highway tax assessed against him in money, as prescribed in the preceding section, to collect such tax, and, for that purpose, such overseer shall call at least once on the person taxed, or at the place of his residence, if in such district or the township in which such overseer has been chosen, and demand payment of the taxes charged to such person.

SEC. 32. In case such person shall refuse or neglect to pay the tax charged against him, such overseer shall levy the same by distress and sale of the goods and chattels of the person who ought to pay the same.

SEC. 33. Such overseer shall give public notice of the time and place of sale and of the property to be sold, at least six days previous to the time of sale, by advertisement to be posted up in at least three public places in the district or township where such sale shall be made; the sale to be by public auction.

SEC. 34. If the property levied upon shall be sold for more than the amount of tax and costs, the surplus shall be returned to the person from whom the property was taken.

SEC. 35. Every overseer shall be entitled to retain five per cent. for his fees out of all moneys collected by him on his warrant, and in case of a levy and sale by him of goods and chattels for the payment of any tax, he shall be entitled to collect and reccive for the same such fees as constables are authorized to receive for levying upon and selling goods under execution.

SEO. 36. It shall be lawful for any overseer of highways, for for the purpose of collecting any unpaid highway taxes on his tax list against any person or persons who shall have become liable to pay the same in money, to place such tax list in the hands of any constable of the same township in which such overseer shall have been elected, and such constable shall possess the same powers in the collection of such tax and be entitled to receive the like compensation as overseers of highways in like cases.

SEC. 37. Whenever any overseer of highways shall place his tax list in the hands of a constable for collection, as provided in