wagons, or carriages, or hitching horses or other animals thereon. SEC. 16. That if any person shall willfully demolish, throw down, alter or deface any mile-stone or guide-board on or at the forks of any roads, or shall willfully obstruct such road by any means whatever, every person so offending shall, upon conviction thereof before any justice of the peace, in civil action, be fined in a sum not exceeding twenty or less than five Penalty. dollars, with costs of suit, and when collected it shall be paid by the justice of the peace or constable collecting, into the county treasury for school purposes. SEC. 17. That all male persons between twenty-one and fifty years of age, who have resided thirty days in this State, and who are not a township charge, shall be liable each year to perform two days' work of eight hours each, on the public Roads to be roads, under the directions of the overseer of highways within whose district they may respectively reside, or furnish a substitute to do the same, or pay the sum of one dollar and fifty cents per day. worked. SEC. 18. That the overseer of highways of each road district shall give three days' notice to persons residing in his Notice. district charged with a road tax, and the time and place he will attend and direct the work to be performed, as aforesaid. The overseer may direct what implements such person shall bring with which to perform said road work. SEC. 19. That whenever it shall happen, in consequence of sickness or absence from home, or any other cause, that the two days' work aforesaid shall not be performed within the Penalty. time specified in this act, the overseer shall be authorized to require the performance of such work at any time prior to the first day of November then next ensuing: Provided, that such Proviso. delinquent may discharge the same by paying into the county treasury the sum of two dollars per day for road purposes: Provided further, that in any case when any person who shall neglect or refuse to do the two days of road work, or furnish a substitute, or pay the said sum of one dollar and fifty cents per day, as provided in section sixteen of this act, he shall be liable to pay to the said overseer of highways the sum of ten dollars, for the use of the road district in which he resides, to be recovered, in a civil action in the name of the road overseer, before any justice of the peace of the proper county; and any person against whom a judgment shall be rendered, shall be committed to the jail of the county till such judgment and costs are paid. If any person shall appear at the proper time and place, as directed by the overseer, and neglect or refuse to do a reasonable day's work, according to his ability, he shall be liable the same as if he neglected or refused to appear or pay the said sum of money, as provided for by section sixteen of this act. SEC. 20. That the commissioners of each county shall, at Road tax levied. the time prescribed by law for levying county taxes, levy road tax of not more than five mills on the dollar, on all tax-. able real estate in their respective counties, and said tax may be paid in labor, under the direction of the overseer of the district in which the land is situated, by any able-bodied man, at the rate of one dollar and fifty cents a day. Duty of County Duty of trustees. Notice. SEC. 21. That it shall be the duty of the County Clerk, immediately after such tax has been levied, to furnish to each township trustee a list of all the taxable real estate within their respective townships, and the amount of road tax chargeable to each tract. Said list shall be furnished on or before the first day of September of each year. SEC. 22. That the trustees of the several townships, after receiving the list mentioned in the preceding section, shall proceed to make out lists of all the taxable real estate within the various road districts, and shall deliver to the various overseers of highways the list of the taxable real estate within. their respective road districts, with the amount of road tax chargeable to each tract of land, previous to the first day of October in each year. SEC. 23. That the overseers of the highways of the several districts shall give three days' notice to persons residing in their respective districts charged with the tax mentioned in the preceding section, of the time and place they will attend and direct the labor to be performed; and in case the whole of said tax due from the residents within any district shall not be paid in pursuance of the first notice, in consequence of absence from home, sickness, or other inability, the overseer shall appoint a time that he will again attend, and shall give notice as aforesaid to such delinquents. SEC. 24. That all road taxes remaining unpaid on the 1st Unpaid taxes. day of August, shall be returned to the township trustee. The township trustee shall, before the 15th day of August, return all such delinquent road taxes to the County Clerk, who shall charge the same against the respective tracts of land on the county tax roll of the current year. SEC. 25. That the township trustee shall receive from the County Treasurer the delinquent road taxes paid within their Delinquent tax. respective townships, and shall appropriate the same to the building of bridges and the repairing of roads within their respective townships, and the purchase of the requisite number of scrapers and plows for repairing roads. SEC. 26. That, if at any time any highway shall be obstructed or become impassable, or any bridge shall be impaired so as to be unsafe, it shall be the duty of the overseer of the district in which such obstruction, impassable road or impaired bridge may be situated, to cause such obstruction to be removed, or such road or bridge to be repaired forthwith, for which purpose he shall order out such number of inhabitants of his district, and every person so ordered out who shall refuse or neglect to attend with proper implements, or shall spend the time in idleness, shall forfeit two dollars, to be recovered as Penalty. other forfeitures provided for in this act. SEC. 27. That in all cases where any person, under the Compensation. direction of the overseer, shall perform more labor than may be due from him, he shall receive from the overseer a certificate therefor, specifying the amount of extra labor performed, which certificate shall be received for the amount specified therein in payment of road tax due from the holders thereof for the succeeding year. SEC. 28. That the width of all county roads shall be deter- width. mined by the viewers, and shall be not less than forty feet nor more than sixty-six feet. SEC. 29. It shall be the duty of each overseer of highways Duty of overseer. to receipt each person who performs labor on the public highways in his district, according to the provisions of this act, for the amount of labor so performed, and shall specify in said Repeal. receipt the land or lands for which such labor was the payment of road tax, which receipt of overseers of highways shall be received by the County Treasurer in payment of road taxes charged against lands described therein; and further, that the County Treasurer shall receive no per centum on the amount of road taxes thus paid and receipted. SEC. 30. That each and every overseer of highways who shall neglect or refuse to perform the several duties enjoined on him by this act, or who shall, under any pretense whatever, give or sign any receipt or certificate purporting to be a receipt or certificate for labor or work performed, or money paid, unless the labor shall have been performed or tax paid prior to the signing or giving of such receipt or certificate, every overseer so offending shall forfeit for every such offense not less than five nor more than fifty dollars, to be recovered by an action before any justice of the peace within the township where such overseer may reside; and it is hereby made the duty of every township trustee to prosecute, in the name of the proper township, all offenses against the provisions of this act not otherwise provided for. SEC. 31. Any person elected as a road overseer who neglects or refuses to serve, shall be guilty of a misdemeanor, and be liable to a fine of ten dollars and costs of suit: Provided, no person shall be compelled to serve more than one term in such office. SEC. 32. That an act defining the mode of laying out and establishing roads, approved February 27, 1860, be and the same is hereby repealed. SEC. 33. That the Secretary of State cause this act, together with all other acts not repealed by this act, and now in force in relation to roads and highways, to be published in pamphlet form, and to be distributed to the several counties of this State, in numbers equal to the number of road districts in each of said counties. Approved, March 1, 1864. THOMAS CARNEY, Governor. CHAPTER CXIII. -STATE BOARD OF EQUALIZATION. AN ACT to amend an act entitled "An act to create a State Board of Be it enacted by the Legislature of the State of Kansas: SECTION 1. Section 2 of an act entitled "An act to create a State Board of Equalization” is hereby amended so as to read as follows: "Said board shall consist of the following officers, to wit: Secretary of State, Treasurer and Auditor of State, who shall assemble at the seat of government of this State, on the first Monday of August, annually, for the purpose mentioned in the last preceding section of this act." SEC. 2. Section 2 of said act is hereby repealed. THOMAS CARNEY, Governor. CHAPTER CXIV. WYANDOTTE COUNTY CREDITED WITH TAX. AN ACT to authorize the State Auditor to credit Wyandotte county with tax. Be it enacted by the Legislature of the Stawe of Kansas: SECTION 1. That, whereas the Congress of the United States, by treaty with the Wyandotte Indians, approved March the first, 1855, exempted all of the lands on the Wyandotte reserve Reserve lands exfrom taxation for a period of five years from and after the organization of a State government over the territory where they reside; therefore, empt. SEC. 2. That the State Auditor is hereby authorized and Duty of Auditor. instructed to credit Wyandotte county with the amount of taxes charged against said county on all of the lands on the Wyandotte reserve, as soon as the County Commissioners of said county shall furnish the State Treasurer with an accurate |