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CHAPTER 209.

AN ACT to amend the charter of the city of Covington.

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

1874.

Assessment of property to be

made once in five years on real once a year; imreal estate to be added yearly.

estate; personalty

provements 0 11

To be made by city assessor and

deputies.

Board of taxa

tion to be chosen by council to su

pervise assess

ments, &c.

§ 1. That hereafter a general assessment of property for taxation in said city shall be made once in five years; but personal property annually. And each year, in the month of February, the additional improvements shall be valued and assessed and added to the valuation of the ground on which they may respectively stand. Said general assessments, as also the annual assessments, shall be made by the city assessor and his deputies; and the first general assessment shall be made in the year 1874. Upon such general assessment being made, the assessor and his deputies shall deliver their book or books containing said assessment to a board to be selected as follows: the city council shall select four persons, two of them from east of Madison street (of whom one shall be from north of and the other from south of Tenth street), and two from west of Madison street (one being from north of and the other from south of Tenth street), and said four persons shall select a fifth from the city at large, and upon said persons being confirmed by the city council and duly sworn to faithfully perform their duties, they shall be known as the board of taxation. It shall be their duty as such board to examine and carefully and minutely revise the said books so returned by the assessor and his deputies, and they shall inspect the property assessed and see that a proper valuation is placed on all property, and to that end they may alter and amend said books, and in doing so the opinion of a majority of the board shall govern; they shall act diligently in the performance of said duty, and after they shall have completed their work they shall report said books so revised to the city council at its first regular meeting succeeding, and the assessment thus made shall stand as to real property for five years. After said books shall have been received by the city council, the duties of the city clerk and city treasurer in regard to tixes, the same, and in regard to the collection of the taxes, shall be as now provided for by the city charter; and the taxes shall be payable from the 1st to the 15th of June and from the 1st to the 15th of December of each year, as now provided: Provided, however, That the tax bills of any general or annual assessment, upon being marked "delinquent," shall not be placed in the collector's hands until the 1st of July and 1st of January succeeding the time of payment of the respective duplicates; and the penalty attaching before said dates of July 1st and January 1st shall only be five per cent., but after said dates

Mode and manner of collecting

&c.

1874.

property to be

shall be fifteen per cent.; and said bills, after said dates,
shall be turned over to the city collector, nor shall the city
council have power to withhold the same from him.

§ 2. All transfers of real property in the city shall be Transfers of real noted on the tax duplicate to be kept by the city auditor; noted by city and before the county clerk shall record or receive any auditor, and duty deed for property in said city for record, he shall require the party desiring the record to obtain the indorsement of the city auditor that the property has been transferred on the tax duplicate.

of clerk of county

court in record

ing deeds.

recover taxes, &c.

§ 3. In all cases where the city has heretofore or may City may sue to hereafter purchase any real property sold for the non-payment of taxes or assessments, it may institute and prosecute proceedings in equity to quiet its title to the same, or to subject the same to the satisfaction of its lien so acquired, or to recover its taxes due thereon.

4. This act shall take effect from its passage.

Approved February 6, 1874.

row money on bonds and notes

to pay indebted

sign same.

CHAPTER 210.

AN ACT for the benefit of the city of Frankfort.

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

§ 1. That the board of councilmen of the city of FrankCounty to bor- fort shall have power to borrow, on the bond or bonds, or note or notes of the city, executed by order of the city ness; mayor to council, so much money as may be necessary to extinguish any existing indebtedness of the city, on such time, not exceeding four years, including renewals, and at such interest, not exceeding eight per centum per annum, and at that rate for the time such loan may run, as the parties may agree; and any bond or bonds, note or notes, made necessary by any such loan or renewal executed by the signature and delivery of the mayor and seal of the corporation, shall be lawful and binding on the city.

of bonds may ex

ment of same for four years.

§ 2. It shall be lawful for any holder and owner of Present holders Frankfort city bonds now outstanding and unpaid, to tend time of pay- agree with the board of councilmen of the city of Frankfort for an extension of time for payment after the maturity of any such bond or bonds, for such time, not exceeding four years, as may be evidenced by the written memorandum of the mayor on behalf of the city, and the holder and owner of said bond or bonds indorsed on the back of the same, and at a rate of interest as may be agreed, not exceeding eight per centum per annum, for any time agreed upon within the four years aforesaid; and any such bond or bonds so extended, and any such

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agreement so made as to interest thereon, shall be valid until fully complied with and discharged.

§3. This act shall take effect from and after its pas

sage.

Approved February 6, 1874.

1874.

CHAPTER 211.

AN ACT for the benefit of James Crow, committee of William Gilbert and
Martha Gilbert.

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

§ 1. That the Auditor of Public Accounts is hereby authorized to draw his warrant in favor of James Crow, committee of William Gilbert and Martha Gilbert, two pauper idiots of Lincoln county, for the sum of fortyeight dollars, to be paid out of any money in the Treasury not otherwise appropriated.

2. That this act take effect from its passage.

Approved February 7, 1874.

CHAPTER 212.

AN ACT for the benefit of Mary Blain and Georgia Ann Hays. WHEREAS, Malvina Blain, of color, of Lincoln county, died intestate, and possessed of a small house and lot in the western suburbs of Stanford, which was conveyed to her by Wm. Craig, by deed of record in the clerk's office of the Lincoln county court; and whereas, she left no heirs entitled to the same, but left a girl, Georgia Ann Hays, whom she had informally adopted, and a daughterin-law, Mary Blain, to whom she expected to devise her estate, but owing to her sudden death failed to make any disposition of her estate by will; and whereas, no steps have yet been taken to take charge of said estate for the Commonwealth; therefore,

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

§ 1 That the title, interest, and claim of the Commonwealth in and to said estate of Malvina Blain, deceased, be, and the same is hereby, transferred to said Mary Blain and Georgia Ann Hays, equally and jointly, as fully as though they had purchased the same from the Commonwealth as escheated: Provided, That this act shall not prejudice the rights of any person who may hereafter

1874.

show himself entitled to said property as heir of said Malvina Blain.

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

Approved February 7, 1874.

Additional tax

only to be levied debt, and there

to pay off county

after the tax for

turnpikes to be

levied by justices.

County judge not

to issue bonds ex

cept to Dry Run

and Kinniconick Pike.

assist in building

per mile, on cer

CHAPTER 213.

AN ACT to amend an act authorizing the Lewis county court to levy an additional tax to pay off the debt of said county, and to aid in building turnpike roads in said county.

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

§ 1. That the additional tax authorized to be levied by an act authorizing the Lewis county court to levy an additional tax to pay off the debt of said county, and to aid in the building of turnpike roads in said county, approved March 25th, 1873, shall not hereafter be levied for any purpose, except to pay off the present indebtedness of Lewis county, until the same shall all have been paid off, after which the Lewis county court, at the court of claims, a majority of the justices concurring, may continue to levy such additional tax, as now provided in said act of March 25th, 1873, for the purpose of aiding in building turnpike roads in said county as now provided by law.

§ 2. That the county judge of Lewis county shall not hereafter issue any bonds of the county in aid of any turnpike road or bridge, not begun at the passage of this act, except in aid of the Dry Run and Kinniconick Turnpike Road, or for any other purpose.

3. The county court of Lewis county shall still have County court to power to assist in building turnpike roads in said county, turnpikes to to the amount of one thousand dollars per mile, as hereamount of $1,000 tofore provided by law, but no part of same shall be paid tain conditions. till one mile of the road is completed, when the county judge shall order the payment of the one thousand dollars to the president or the treasurer of the said road, and so on as each mile is finished till the completion of the whole. road.

§ 4 The county judge shall, at the May or June term Turnpike com- of the county court in each year, appoint some compecounty to be ap- tent and discreet citizen of the county to the office of pointed, hisduties turnpike commissioner, whose term of office shall be for

missioner for

defined, &c.

one year, and whose duty it shall be to inspect each mile of turnpike road hereafter built in the county in which the county takes stock; and no stock subscribed by the county shall be paid or ordered to be paid by the county judge till said commissioner, under oath, shall have reported to the county court that said road is, in every respect, completed in accordance with the contract of the

party building said road, and in accordance with the requirements of the county court. Said commissioner shall receive, as compensation for his services, a sum not exceeding two dollars per day, for the time actually engaged, to be fixed by the court of claims, and paid out of the county levy.

sage.

5. This act shall take effect from and after its pas

1874.

Approved February 7, 1874.

CHAPTER 214.

AN ACT to repeal an act, entitled "An act to amend the charter of the Bank of New Castle," approved 20th December, 1873.

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

§ 1. That an act, entitled "An act to amend the charter of the Bank of New Castle," approved 20th December, 1873, be, and the same is hereby, repealed.

§2. Be it further enacted, That the board of directors of said bank, elected under the original charter on the 5th day of January, 1874, are hereby declared to be the legally elected board of directors for the year 1874.

§ 3. That this act shall take effect and be in force from and after its passage.

Approved February 5, 1874.

CHAPTER 215.

AN ACT to amend an act, entitled "An act to incorporate the Danville Gaslight Company."

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

That section eight of an act, entitled "An act to incorporate the Danville Gas-light Company," which was approved April the 23d, 1873, be so amended as to read as follows:

When corporation may organ

§ 1. That when ten thousand dollars in stock shall have been subscribed, they shall advertise the same and call a ize. meeting of the stockholders, giving at least ten days' notice; and the stockholders so called may elect seven directors, who shall be citizens of Danville, and who shall choose a president amongst themselves, to whom, together with the directors, shall be intrusted the real and personal estate, business, property, funds, and financial concerns of said company, and the administration of its affairs;

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