agreement, etc., or otherwise, and hold the interest of the owners, share- May acquire by holders, or stockholders, or any one or more of them other interest in than the State, in any road, bridge, or public landing, so loads, bridges, far as the same is within the limits of such county. Duty of County Courts as to Roads, Bridges and Landings. etc. and landings; der their con 23. So far as any road, bridge, or public landing be- Roads, bridges longs to or is under the care or control of a county, it shall duty of court'in be the duty of the county court to cause the same to be relation to, unkept in good repair and condition. And when any county trol. acquires the interest of the State, or any other stockholder in any road, bridge or public landing, under either of the two preceding sections, the county court of such county shall have all powers, rights and privileges, perform Powers and all the duties and be subject to the same liabilities that courts as to were vested in, held, exercised or required to be perform- such. ed by or imposed upon the State or other former stockholders therein. County Subscriptions to Works of Internal Improvement. liabilities of nal improve how counties may subscribe takeu; when. Publication of order. to order of court 24. When the county court of any county deem it de- Works of intersirable for the county, or any district thereof, to appro- men; when and priate money to aid in the construction of a railroad or any other work of internal improvement through, by, or to. near to such county or district, they may, by an order specifying the work to which the money is proposed to be appropriated and the amount of the proposed appropriation, cause a vote to be taken upon the question Vote to be at the several places of voting in the county or district, at the succeeding general election for State and county offi cers; or at the school election for school officers, whichever is first held in the county after such vote is ordered to be taken; but such order must be published throughout the county or district thirty days at least before the poll is taken, as follows: The clerk shall cause as many copies of Duty of clerk as such order as may be necessary to be written, and sign the in such cases. same. He shall post one of them in a conspicuous place in his office, and deliver the remainder to the sheriff of the county, who shall post one of the said copies in a conspicuous place at every place of voting in the county or district. For every one posted he shall have a fee of twenty- Fee for posting. five cents out of the county treasury. The court may also in their discretion direct a copy to be published in one or Order may be published in more newspapers. The poll shall thereupon be taken and newspaper. the result ascertained under the regulations prescribed eve by law for general school elections. The ballots used tained, etc. in taking the said poll shall be the same as those Ballots; kind used in voting for officers at the said election, and used. there may be written or printed thereon the words "sub- What to have scription" or "no subscription," or any other words that printed thereon. Duty of sheriff. taken, ascer written or votes cast neces Subscription; payment provided for. Three-fifths of will show how the voter intends to vote on the question sary to author- proposed. If it appear by the said poll that not less than ize subscription. three-fifths of the voters of the county or district, who voted upon the question of the proposed appropriation are in favor of the same, the county court shall then have how made and authority to cause subscription to be made in the name of the county or district to the stock of any company which will undertake the work to the amount proposed, or any less amount, on such terms as they may deem advisable, and to provide for the payment thereof by county or district taxation or loans. The right to the stock subStock subscribed scribed for in pursuance of this section, or any special act of the Legislature heretofore passed, shall be vested in the said county or district, and the county court thereof shall have authority from time to time to appoint a proxy to represent the said stock in meetings in meeting, etc., and elections to be held by the stockholders of the comThe dividends of such stock shall be collected as the said court may order, and be paid into the county treasury. for; vested in county, etc Court to ap point proxy to represent stock of company. Divicends, how pany. collected and where paid. Noxious ani mals, etc; rewards may be for destruction of, etc. Noxious Animals and Weeds-Nuisances. 25. The county court of a county may offer reasonable bounties or rewards for the destruction of noxious animals, offered by court birds of prey, or weeds in the county, and provide for the payment of such bounties or rewards out of the county treasury. They may also provide for the abatement or May also pro- removal of nuisances prejudicial to the health of the inhabitants in any part of the county, or may require or direct the abatement or removal of any particular nuisance of the kind. vide for abatement of nuisances. Contagious or eases; power of court in rela Contagious or Infectious Diseases. 26. The county court may also enforce within the infectious dis- county such general regulations as are necessary or proper to secure the inhabitants from epidemic, contagious or infectious diseases; or direct in any particuler case the adoption of the proper measures for that purpose. tion to. Diseased animals; powers and duties of court in relation to. Fiscal yeaa, Diseased Animals. 27. To prevent injury from rabid animals, or animals suffering under any contagious or infectious disease, said court may require such animals, or any class of them, within the county, to be removed to or confined in an appointed place, or to be killed, and their carcasses buried or destroyed, or such other measures to be taken as willin its judgment be most effectual for the purpose. Fiscal Year for County Purposes. 28. For county purposes, the fiscal year shall begin on when to begin, and include the first day of June in each calendar etc. year. Laying the County Levy and Superseding the Same. court to make. 29. The county court of every county shall at a regular County levy; laying of, etc. session of said court, held not later than the month of Estimates of July in each year, proceed to make up an estimate of the amount to be amount necessary to be levied for the current fiscal year levied; when to cover all county debts and liabilities payable during each year, including the probable expenditure for county what estimates purposes, the amount outstanding of unpaid orders on the to include. county treasury, and a proper allowance for delinquent taxes, expenses of collection and contingencies; but de- What to be deducting the money in the county treasury applicable to ducted. the service of the year, and county claims, the collection of which during the year may, in their opinion, be relied on; which estimate when approved by such court, shall When approved be entered by the clerk in the proper record book. The record book. said court shall thereupon levy so many cents on every Levy to be bundred dollars of the valuation of the property taxable made to pay. in the county according to the last assessment thereof for State taxation, as will cover the estimated amount necessary to be raised for county purposes during the fiscal year. to be entered in when made delivered. ors on receiv paid 30. When an order is made for a levy the clerk of such Copies of levy; court shall, within five days thereafter, make out and certify out and certified so many copies thereof as may be necessary and deliver by clerk. one of the said copies to the officer, who according to law To whom to be is to collect such levy and charge the said officer with the amount of the levy in the proper account book of the county, and shall also deliver one of the said copies to the assessor, or each of the assessors, if there be more than one for the county. The assessors, (or each assessor), shall immedi- Duties of assessately in the several copies of his land and personal property ing such copies. book extend in a separate column what may be due from each person by virtue of such levy, and for this additional labor shall receive such compensation from the county treasury Compensation as such court may deem reasonable. The officer who is to of assessor; how collect the levy shall at his own expense make out proper Tax bills; by tax bills as prescribed in section seventeen of chapter thirty. County levies shall be collected by the sheriff Sheriff to colat the same time, in the same manner, and under the how. same regulations as taxes are collected. Delinquent lists for county levies shall be returned and delinquent lands Delinquent lists; sold for county levies in the same manner and at the Delinquent same place, and under the same regulations that lands lands; how sold, returned delinquent for State taxes are returned and etc. sold. If any person think that he is improperly charged Improper with a county levy, or required to pay more than is charges; relief proper on account of the same, he may, within one year and how. from the date of the order making such levy, apply for relief to the county court of the county; but before such Notice in such application is acted upon he must give reasonable notice cases. thereof to the prosecuting attorney, whose duty it shall be whom made. lect; when and return of. for same, when exoneration, etc.; when. to attend to the interest of the county in the matter. Court to order Upon such application the said court shall order the applicant to be exonerated from so much as is improperly charged to or required from him if not already paid; or if it be paid they shall order it to be refunded to him. And Collecting Off the collecting officer upon delivery to him of a copy of such order certified by the clerk of the said county court, shall obey the same and the copy shall be a sufficient voucher to the officer in his settlement for the county levy for the amount thereby exonerated or ordered to be refunded. cer to obey same, etc.; when. Writ of supersedeas to levy; granted Petition for such writ. Court may re plained of; when. 31. To an order for a levy, a writ of supersedeas may be when and how allowed by the circuit court of the county, or by the judge thereof in vacation, within forty days thereafter, on the petition of not less than twenty-four persons interested in reversing the said order. Without waiting the final decision on such writ, the county court may rescind such orscind order com- der, and order a levy according to law; or if the court shall on the hearing be of opinion that the order is contrary to law and reverse the same, the county court may in like manner order a levy according to law. If money be collected under any such order, which is afterwards reurder order, af- scinded or reversed, the collecting officer shall, upon deed, etc, to be mand, repay the same to the person from whom it was returned. collected. It he fail to do so, the amount, with cost, may How recovered, be recovered of him and his sureties, or any one or more of them, by summons before a justice, or motion in the circuit court on ten days' notice. Money collected terwards rescind etc. County treas by sheriff of each county. What moneys to be paid to. and disbursed by sheriff. the custody Of the County Treasury. 32. The treasury of cach county shall be kept by the ury; to he kept sheriff thereof. who shall be ex officio treasurer of such county and of each district therein; and all money collected or received for the use of the county or districts shall be paid to the sheriff, to be kept and disbursed by him for county or district purposes, under the regulations prescribed by law. He shall also have the custody and Sheriff to have, care of the evidences of debt and securities for money, of all evidences certificates of stock and the like, belonging to the county, of debt, etc. or to any district thereof, and shall attend to the collecHis duties in re- tion of the same, and the interest and dividends accruing thereon; and when necessary, cause proper proceedings to be instituted to enforce the payment of any money due If there be no to the county or district. If there bo no sheriff in any sheriff; who to county, the officer charged with the collection of the county levy shall, for the time being, be county treasurer. lation therto. be treasurer. Accounts to be kept by clerk, and how. Accounts to be Kept by Clerk. 33. The clerk of the county court shall keep proper accounts in the books of his office to show, as far as practicable at all times, the money and claims due to and by the county, or which are to be accounted for to the said court. In the said books he shall charge the officer who, Reports of Sheriff-his Settlements. end of year; his account; if 34. The sheriff shall from time to time, make to the Sheriff to report to court receipts county court such reports as they may direct, respecting disbursements, his receipts and disbursements, and the state of the treas. etc. ury; or any other matter committed to his charge, or pertaining to the finances of the county. But at the end of His report at the fiscal year he shall render to said court, whether espe- what to contain. cially requested or not, a full statement of his account for that fiscal year, showing the balance due by or to him at the commencement of the account, the amount of money collected by him during the year, and from what sources, and the date and amount of every county order paid, and to whom it was paid, together with such other particulars, if any, as such court may specially require. If the court, upon an examination of said report, find Examination of the account to be correctly stated therein, it shall approve found correct, the same and cause it to be entered in full in the proper what then. order book of the court. But if said account be found in- If found incorcorrect, the court shall make a re-statement thereof, cor- rect, what then. recting the errors and omissions in the account as stated by the sheriff, which corrected account shall be entered in full on said record book. And in either event the court shall cause the county orders listed in said statement, to be cancelled in some way not easily obliterated, but not so orders; how. as to render them illegible; and the same shail then be Where filed. filed and preserved by the clerk in his office. A certified Certified copy copy of such entry shall be delivered by said clerk to the by clerk to sheriff, which copy shall operate as a receipt to such sher- sherit. iff for the county orders named in said account and cancelled as aforesaid. Before the making of any such settlement as aforesaid, the sheriff shall return and file a written statement of every draft, order and claim paid by him, for which he claims a credit, and of the true amount actually and in good faith paid by him thereon, together with the drafts and orders upon which such payments were made, and shall append to such statement his affidavit that the same is true; and until he does so, no credit shall be allowed him for any such payment. The making of any Making of affi 5 Acts Cancellation of to be delivered Effect thereof. Duty of sheriff t'ement is |