subject, however, to all the pains and penalties now provided by law for collecting illegal fee-bills and back taxes.

§ 2. Provided, That any tax-payer, having lost his tax receipt, who may make oath that he had paid the tax, shall be clear of said tax.

§ 3. This act to take effect from its passage.

Approved April 14, 1880.

CHAPTER 993.

AN ACT for the benefit of W. W. Stinnett, la'e sheriff of Todd county. WHEREAS, W. W. Stinnett was sheriff of Todd county for the years 1875, 1876, 1877, and 1878, and a clear mistake was made in the settlement of his accounts with the Auditor whereby he was charged, and paid into the State Treasury, the sum of one thousand one hundred and ninety-seven dollars more than he actually collected for the State, as shown by the original assessor's books of that county; and whereas, more than two years have elapsed since said mistakes were made; therefore,

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

§ 1. That the sum of one thousand one hundred and ninety-seven dollars be, and the same is hereby, appropriated for the use and benefit of said W. W. Stinnett, late sheriff of Todd county, and the Auditor is directed to draw his warrant on the Treasurer for said sum, payable out of any moneys not otherwise appropriated. § 2. This act to take effect from its passage.

Approved April 14, 1880.

CHAPTER 994.

AN ACT for the benefit of J. B. Plummer, late sheriff of Simpson county. Be it enacted by the General Assembly of the Commonwealth fo Kentucky:

§ 1. That the Auditor of Public Accounts be, and he is hereby, directed to draw his warrant on the Treasury in

favor of J. B. Plummer, late sheriff of Simpson county, for eighty-five dollars and eighty cents, to be paid out of any money in the Treasury not otherwise appropriated. §2. This act to take effect from and after its passage. Approved April 14, 1880.

CHAPTER 995.

AN ACT to incorporate Fairview Cemetery, Washington county. Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That John W. Shirley, John W. Burton, and Jas. A. Seay be, and they are hereby, made a body-corporate in law, under the name and style of the Fairview Cemetery Company, and as such may have perpetual succession and a common seal, power to contract and be contracted with, to sue and be sued, and to acquire, hold, assign, and convey real and personal property.

§2. The said corporation shall be governed and controlled by a board of directors composed of three members, who shall be elected on the first Saturday in April, 1880, and every two years thereafter, and shall hold their office until their successors are duly elected and qualified; and each and every person who now hold, or may herealter acquire, a lot in sai cemetery, shall be entitled to one vote for said lot at the election of directors.

§3. Said corporation may acquire, in or near the town of Willisburg, Washington county, a body of land, not exceeding five acres, for cemetery purposes, and may inclose, lay out, and adorn the same for such purposes, and may make such disposition of lots in the same, and may make such rules and regulations for the supervision and use of the same, as the board of directors may determine. § 4. Any person who shall violate any grave in said cemetery, or shall commit any trespass upon its grounds, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than ten nor more than one hundred dollars, and shall also be liable in damages to the said corporation for the same.

§ 5. Said board of directors may levy and collect one dollar for each year from the owners of said lot or lots for the purpose of keeping in repair the fencing, gates, and ground of said cemetery.

§ 6. This act shall take effect from its passage.

Approved April 14, 1880.

CHAPTER 996.

AN ACT to authorize the building of turnpike roads in Pendleton county. Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That when a majority of the owners of lands lying in the county of Pendleton, and within one mile of the line of a proposed turnpike road, and within one half mile of the ends thereof, shall present a petition to the county court of said county asking it, then the said court shall appoint three discreet freeholders, residing within the bounds of said road district, to lay out and establish a turnpike road in said county between the points named in said petition; which commissioners, under such name as said court, in its order, may fix upon, shall be a body-politic and corporate, with full power to lay out and construct such road, and keep the same in repair; and for this purpose to contract and be contracted with, to sue and be sued, to acquire, by gift, purchase, or condemnation, such property, real and personal, or right of way, necessary for the construction, repair, and operation of said road.

§ 2. That it shall be the duty of said commissioners to cause said district and road to be surveyed, and return to said court a map of said district, with the names of persons owning land and residing within the same, together with a profile of said road, and detailed estimates of the cost of constructing it, and the assessed value of lands within said district, and of the personal property owned by the residents thereof, as shown by the assessment of the county assessor next preceding the date of said report.

§ 3. That at the next regular term after the filing of said report, said court shall, by an order duly entered on its order book, levy, equally and ratably, on all the prop

erty assessed as provided for in the preceding section, a sum sufficient to construct said road according to the estimates reported by the commissioners, after deducting. therefrom the amount or value of any donation, private subscription, or county aid which said commissioners may receive, or be entitled to, for the purpose of building said road: And provided further, That this levy shall not become finally binding on any one bound for the payment of any part thereof, until after he has had an opportunity, by objections or exceptions to said levy, to show its illegality or unfairness as to him, after ten days' previous printed or written notice of the fact of said levy, or if he be a non-resident, has been warned to appear and except or object, as provided in the Civil Code of Practice. Said exceptions shall be heard and disposed of by said court in a summary manner at some regular term after notice, as above provided.

§4. That from the date of the order making the same, said levy shall be and constitute a lien on the property assessed, as provided in this act, and the respective owners thereof shall be personally bound for the payment of the same; and in case any one bound for the payment of any part of said levy shall fail to pay the same when due, said commissioners may institute suit in any court of competent jurisdiction for the recovery of the same, and for the enforcement of said lien on the property bound for payment of the same.

§ 5. Said commissioners shall appoint one of their number treasurer, who shall receive and receipt for all money due and coming to said commissioners from all sources, and shall pay the same out on their order, and take and preserve vouchers for all such payments. But before he shall enter on his duties, said treasurer shall execute to the Commonwealth, before said court, a bond, with sureties approved by said court, conditioned for the faithful performance of all duties required of him as treasurer, and to account for and pay over to said commissioners, on their order, all money coming to his hands as treasurer, on which bond suit may be brought by any persons or re

lator who has suffered injury by reason of any wrongful act or acts of said treasurer.

§ 6. That said commissioners shall, at least once a year, at such time as the court may appoint, make a settlement or report to said court, showing in detail all their acts and transactions, including the business and transactions of their treasurer; and said court shall have power, and it shall be its duty, to remove any or all said commissioners for neglect, misconduct, or incompetency, or on the petition of a majority, in number and value, of all persons assessed, making subscriptions, or donations under the provisions of this act.

§ 7. That said commissioners shall have the right to employ persons owing any part of said assessment or levy, to labor on or construct any part of said road, or to furnish material therefor, and shall give to any person furnishing material or performing labor, a certificate showing the amount of credit he is entitled to on account thereof, which certificate shall be received and receipted for by the treasurer, and credit given for the amount of it.

§ 8. That the provisions of chapter one hundred and ten of the General Statutes, in all matters relating to condemnation of right of way, land for toll-houses, &c., or for materials required for the construction of said road, shall apply to and govern all proceedings for condemnation under this act.

§ 9. That said commissioners shall, before entering on their duties, execute, before said court, a joint bond, with sureties, conditioned as that of the treasurer, which may be sued on in the same manner.

§ 10. That any turnpike road constructed under this act shall be entitled to the same county aid or subscription as any other turnpike road in said county.

§ 11. No land or property that has been assessed for the building of any turnpike road under this act, shall be liable for assessment for any other turnpike road built under the provisions of this act, except that lands and property lying more than one mile, and less than two miles from any road constructed under this act, and which