18. On the second Monday of May annually, or as soon thereafter as practicable, the mayor and council shall determine the amount of the poll and the rate of the ad valorem taxes for the year; and the clerk shall thereupon make and deliver to the marshal, as soon as practicable, a list, in alphabetical order, of the persons named in the assessment roll, and the amount of the taxes of the current year, and the delinquent taxes of the preceding two years, charged against each, specifying whether the tax is a poll or property tax, and if the latter, concisely describing the property, with a precept, under the seal of the city, commanding the marshal, in the name of the city, to collect the taxes charged in said list, by demanding payment of the persons therein charged, or by distress and sale of their respective goods and chattels, or of lands, tenements, and hereditaments described in said list, and to return said precept and list to the mayor and council, and pay over the money so collected to the treasurer on or before the first Monday of November then next. §19. The marshal shall execute and return said precept Duty of marsha according to the command thereof, and he shall specify, in in collect'g tax. his return, what taxes have been collected by distress and sale, the property sold, the price for which it sold, and the name of the purchasers, and what taxes remain unpaid, and the cause of their non-payment; and he shall make oath that his return is just and true, which oath shall be 'annexed to his return. The marshal shall also report to the mayor and council all omissions and other errors in the assessment and tax rolls which shall have come to his knowledge, and the mayor and council shall, at all times, have power to correct any assessment or tax roll, by adding to or subtracting from, as to them shall seem right, and to refund any moneys and make any other just restitution for taxes wrongfully collected. 20. The marshal, upon receipt of the tax book, shall advertise in one or more newspapers of the city, calling on the tax payers to meet him at his office to pay their taxes; and if any tax shall remain unpaid on the first Monday in August the marshal may collect the same by distress and sale, at auction, of the goods and chattels of the person charged therewith, and found in the city, returning the overplus, if any, to the owner, giving ten days' notice of such sale, by written advertisements, put up in three public places in the city. $21. The treasurer and marshal shall, before entering upon the discharge of their respective duties, each execute a bond, in the penalty of four thousand dollars, with good and sufficient security, conditioned for their honest and faithful discharge of official duty; their bonds to be approved by the council, who shall cause the same to be filed in the clerk's office, and true copies of which shall be Marshal to advertise time of payment o taxes. Treasurer and marshal to ex6cute bond. 1863. spread of record. If at any time it shall be deemed proper the council may require additional security of one or both the above named officers, and increase the amount of either or both their said bonds. § 22. The mayor and council shall be authorized to es Rules to be establish rules to enforce a faithful and honest discharge of force discharge the official functions of all the officers of the city, and to tablished to en of official func inflict a penalty for their non-observance ; to remove from office the mayor or any member of the council or other city officer; but in all cases of impeachment the party ac cused shall be notified of the charge or allegations against him at least ten days previous to the day of trial, and they shall also be placed of record in the proceedings of the council. § 23. All moneys of the city, raised, collected, or reciev ed by the means of taxes, licenses, penalties or otherwise, shall be paid into the treasury, and shall not be drawn therefrom except by the authority of the mayor and council, upon an order signed by the mayor and countersigned by the clerk. The mayor and council shall cause all demands in favor of and against the city to be adjusted and paid as speedily as possible; and shall require all officers and agents entrusted with the keeping or expenditures of moneys of the city to account for and dispose of the same, at such short intervals, and in such manner as they may direct; and they shall cause, annually, to be published in one or more newspapers of the city, a full and concise statement of the receipts and expenditures of the city. They shall also, at the close of each fiscal year, cause to be published a true delinquent list, giving the name of each delinquent tax payer, with the amount of his or her delinquency, to be published in like manner. § 24. All fines assessed by the mayor, for offenses against the penal laws of this State, shall be paid over to the trus tee of the jury fund, as soon as collected. § 25. The mayor, or a majority of the council, may call special meetings of the mayor and council whenever they shall judge it expedient, by giving notice to the other councilmen, who shall at that time be in the city; the mayor, and in his absence, the president pro tempore of the council, shall sign the records of their proceedings; and a copy of the record so signed, certified by the clerk, and under the seal of the city, shall be competent evidence in any court of this State. No by-laws or ordinances of a penal nature shall be passed by the mayor and council, without being publicly read twice; and the vote upon the passage thereof shall be by ayes and noes, and entered on the record, but no such by-laws or ordinances shall be in force until a copy thereof, certified by the clerk, under seal of the city, shall have been published ten days in one or more newspapers of the city. 1863. Jurisdiction of § 26. The mayor shall have the same jurisdiction and power, in both civil and criminal cases, which justices of the peace have, if the causes of action or of complaint mayor. shall have arisen, or the defendants, or one of the defendants, shall be found in the city; and he shall have jurisdiction of all cases for a violation of any by-law or ordinance of the mayor and council; he shall also have the power to issue all process for carrying the jurisdiction, into effect; shall proceed in the same manner, and be entitled to the same fees as justices of the peace; he shall keep a docket, which, in all respects, shall have the same effect as the docket of a justice of the peace; and a copy therefrom, certified by the mayor, under his seal, shall be competent evidence in any court in this State; and the parties to any suit before him shall have the same right to a change of venue, to a trial by jury, and to an appeal, as if the suit was pending before a justice of the peace. § 27. It shall be the duty of the marshal to serve and return all process directed to him by the mayor, and his power for this purpose shall be co-extensive with Bourbon county; also to collect the taxes and perform all the duties of a collector; he shall attend all trials before the city judge; receive the same fees for services, and do the same duties in like cases as constables. In case of the absence or inability of th marshal, the mayor may direct process to any constable of Bourbon county, who shall serve and return the same. To keep docket, &o. Duties and pow er of marshal. for taxes may be sold. § 28. If no goods or chattels shall be found, out of which How lands, &e to make the taxes charged on any lands, tenements and hereditaments, or being found, and sold, shall be insufficient to satisfy such taxes. the marshal shall seize such land, tenements, or hereditaments, and having given three weeks general notice of the sale in a newspaper published in the city, he shall, at the court-house in the city, on the fourth Monday of October, between 10 o'olock in the forenoon and 5 o'clock in the afternoon, and thence from day to day, as long as it shall be necessary, sell, at public auction for cash, the least interest in said lands, tenements, or hereditaments that will satisfy the taxes charged thereon and the costs of sale; and the taxes and costs being paid by the purchaser the marshal shall give to him a certificate of such sale, signed and sealed by himself, stating particularly the property sold, the amount and the year of the tax, and the purchaser's name, said certificate shall be recorded by a clerk in a book kept for that purpose, within sixty days after its date. The marshal shall charge one dollar in the cost of the sale, of which he shall keep seventy-five cents for making, and pay to the clerk twenty-five cents for recording the certificate; and if all proceedings relative to the tax and sale shall have been regular such certificate shall vest in the purchaser and his representatives and as 1863. cate of sale giv on. signs an indefeasible title to the interest so purchased in such lands, tenements, or hereditaments, and the certifiWhen certificate shall be prima facia evidence of such regularity. If any lot or part of lot, sold as directed by this section, shall not be redeemed at the expiration of two years from the date of sale, the marshal that made the sale or the marshal of the city for the time being, shall make a deed to the purchaser, in which deed the certificate of sale shall be recited and acknowledge the same for record in the Bourbon county court clerk's office; and such deed shall be prima facia evidence of the regularity of the sale, and vest an indefeasible title in the purchaser. But any person interested in the lands, tenements, or hereditaments so sold, may redeem the same, at any time within two years from the date of such sale, by paying to the purchaser or the clerk of the city, for the purchaser's use, the amount for which the same was sold, together with one hundred per cent. thereon the six per cent. per annum as interest on the purchase money; but the purchaser, his representatives and assigns, shall not be liable to account for the use and occupation of the lands, tenements, and hereditaments between such sale and redemption; and they shall have the right to remove all improvements made by them within such period; this act shall not be so construed as to impair the rights of infants and femes covert to redeem as aforesaid, or to contest the validity of the sale as aforesaid, for two years after their respective disabili ties shall be removed; but this saving shall not extend to any joint tenant or tenant in common not laboring under said disability. Elections to be provided for. Officers to give - bond. This act judicial art, and to be liberally s.rued. § 29. The council shall provide, by ordinance, for all elections in conformity with this act, and the constitution and laws of this State. § 30. The common council shall have full power to cause each officer appointed by them, before he enters upon the duties of his office, to execute bond in such penalty as they may direct, (by ordinance.) with such security as they may approve, conditioned that he will faithfully discharge the duties of his office, and fully pay over to the treasurer, when required by order of the council, all moneys which he may have received by virtue of his office; which bond shall be filed away by the clerk. Each and every bond required or authorized to be executed by this act, by any city officer, (except as otherwise provided,) shall be executed to the city of Paris; and upon all such bonds suit may be brought and judgment recovered in any of the courts of this Commonwealth. All suits commenced hereafter, and prosecuted for and on behalf of said city, shall be in the name of the city of Paris. §31. This act shall be a public act, and be judicially con- noticed and liberally construed by all courts in this State. 1863. Express companies may be and in pleading it shall not be necessary to recite the by- § 33. All by-laws and ordinances passed by the common council of the city of Paris before the passage of this act, shall remain in full force until repealed by the common council, and all laws not inconsistent with this act are to remain in full force. §34. The common council may appoint a deputy marshal or marshals for any period of time not exceeding the time for which the marshal has to serve, and to fix the compensation for the same. §35. This act to be in force from its passage. Approved January 29, 1863. Laws heretofre passed to rem'n In force until repealed. Deputy marsh'ls may be appoint ed. CHAPTER 752. AN ACT to extend the March term, 1863, of the Madison Circuit Court. Be it enacted by the General Assembly of the Commonw alth of Kentucky: § 1. That the Madison circuit court, at its March term in 1863, shall continue for eighteen juridical days, if the business of the same require it. § 2. This act to be of force from its passage. Approved January 29, 1863. |