act until be files an affidavit with the Auditor that he will faithfully, impartially, diligently, and to the best of his judgment, discharge his duty according to law; nor until he shall To give bond. have executed bond, with good security, to be approved by the Auditor and filed in his office, conditioned that he will discharge the duties of his office, as set forth in his affidavit, according to law, and pay over all money collected by him, and return all papers, notes, bonds, or other evidences of debt taken by him to the proper officer or office; upon which bond he and his sureties shall be liable to the Commonwealth, or any individual for a breach thereof. The To renew anagent shall renew his bond annually, and as much oftener as the Auditor may require. at pleasure by the Auditor. He shall be subject to removal nually. ties. § 2. That, in addition to other duties imposed by law, it Additional dushall be his duty, where any person in this Commonwealth has failed to give in his list, or a proper list of his taxable property, to give information of the same to the county court of the county where such list should have been given; and said court shall issue a summons against such person to appear before said court, in ten days after service, and list his property for the year or years he has failed to do so; and if, upon hearing, the court is satisfied of such failure to list and pay taxes, it shall assess and fix the value of same, with interest at ten per cent. per annum, and certify same to the Auditor, and place it in the hands of the sheriff or collector, who shall collect and account for the same as for other taxes. The court shall also adjudge the costs of the proceedings against the party in default: Provided, That the party may, when notified, list his property, and pay the taxes due, with interest as aforesaid, to the agent of the Auditor, and save costs. §3. That in all cases in which any sheriff or collector has To report. collected revenue on property not listed by the assessor and charged to him, and has failed to account for the same, or has collected taxes from delinquents, and failed to account for the same, or has in any other way failed to do his duty in regard to the revenue, it shall be the duty of the said agent to report the same to the county court of the county, which court shall issue a rule or summons against such sheriff or collector and his sureties, requiring them to appear in ten days after service, and show cause why judgment shall not be rendered ages. against them for the amount claimed to be due; and, upon hearing, if the court is satisfied that such sum, or any part thereof, or any other sums, have been collected and not ac50 per cent dam- counted for, it shall render judgment therefor, with fifty per cent. damages and the costs of the proceedings, and execution shall issue thereon, directed to the jailer, if the said sheriff is still in office, otherwise to the sheriff, returnable in sixty days, and certify the same to the Auditor: Provided, That said sheriff or collector may pay same at once to the agent of the Auditor, and save costs. lic officers, &c. 4. That the said agents shall also investigate the accounts To investigate of clerks of the various courts, the judges of the quarterly accounts of pub courts, trustees of the jury fund, the assessors, and all other officers; also the dockets of justices of the peace, police judges, judges of city courts of the various counties, towns, and cities of this Commonwealth, and ascertain and report to the Auditor what sums of money, if any, have been or should have been received by such officers, belonging to the State, and which has not been satisfactorily accounted for and paid over by them as required by law, or what overcharges have been made in any way by any of said public officers, or any other public officer against the Commonwealth; and it shall be the duty of said agent, if he finds anything wrong in these matters, to at once institute such proceedings by rule, indictment, or otherwise, in the county or circuit court of the county, in the name of the Commonwealth, to recover the amount due the State from such officers, or to punish them for malfeasance in office; and if in such proceedings the Commonwealth shall succeed, the party in default shall pay all costs incurred, and twenty per cent. damages on the amount of judgment obtained, and the court shall certify the amount of the judgment and damages to the Auditor: Provided, That the parties shall have the privilege of paying over the amount found in their hands, or that they have overcharged the State, and the damages, to the agent of the Auditor, and save costs. D. mages. books, accounts, &c. §5 That to enable the agent of the Auditor to obtain Right to inspect information as to the matters imposed upon him by law, he shall have the right to inspect the poll-books, the assessors' books, the accounts of the assessors, and all other officers, and all public records, including the United States census returns of the various counties in this Commonwealth, 6. That the Commonwealth shall not be liable for costs Commonwealth not liable for in any proceedings by the agent in case of failure to obtain costs. judgment in her favor. § 7. That the agent of the Auditor, appointed and qualified Revenue hereunder, shall attend to all the business of agent of the Auditor pertaining to the revenue. §8. That the said agent, for his services, shall be allowed Fees. twenty per cent. on all sums recovered and paid into the Treasury under this act, and fifteen per cent. on all sums paid into the Treasury from other sources, such as the sale of land for taxes, &c. 9. That all laws in conflict, or not in conformity with this act, are hereby repealed. § 10. This act to take effect and be in force from its passage. Approved April 29, 1880. CHAPTER 1315. AN ACT for the benefit of the Agricultural and Mechanical College of Kentucky. Be it enacted by the General Assembly of the Commonwealth of Kentucky: Mechanical Col. 1. That for the purpose of endowing the Agricultural Agricultural and and Mechanical College of Kentucky, and enabling it to pur- lege. chase the aparatus, machinery, and implements necessary for its successful operation, and for the purpose of making proper provisions for the maintenance and conduct of a normal department in connection therewith, for the proper instruction of common school teachers, and for the payment of the necessary salaries to its officers, professors, and instructors, &c., and for the purpose of purchasing a library for the use of the college and the defrayment of the other necessary expenses of said college, a tax of one half of one cent on each one hun- Tax for benefit dred dollars of value of the property in the State liable to taxation for State revenue shall be paid by the owners of said property, or the persons assessed for taxation with respect to said property, at the time the taxes for State revenue are by law payable in the year 1880, and a like tax of one half of one cent on each one hundred dollars of value of said property shall likewise be paid at the same time, in the year 1881, and in each and every year thereafter: Provided, That no of. How collected, tax shall be assessed or collected under the provisions of this § 2. The tax hereby provided for shall be collected in the revenue. $3. All sums collected under the provisions of this act To be kept as a shall be kept as a distinct and separate fund for the benefit distinct fund. of the Agricultural and Mechanical College of Kentucky, and Forms for as sessors. Sheep and hogs. CHAPTER 1319. AN ACT to amend the revenue laws as to assessors' forms. WHEREAS, The forms prescribed by law to be used by assessors does not contain columns for assessing the value of hogs and sheep, although it directs that they be taxed; therefore, Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That the Auditor of Public Accounts be, and he is hereby, directed to add upon the assessors' blank the columns necessary to secure and facilitate the assessment of sheep and hogs throughout the State. § 2. This act to take effect from and after the first June, 1880. Approved April 29, 1880. ། CHAPTER 1328. AN ACT to declare the Middle Fork of Little Sandy river, and other streams of the said river, navigable streams. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That the Middle Fork of Little up to its forks; Newcomb's Fork; Laurel Fork; the Little Fork to H. Fields'; the Dry Fork to Henry Perkins'; Big Sinking, fifteen miles from the mouth; Little Sinking to John James'; Big and Little Clifty; Big and Little Caney Forks; Bruin to Dick Fraley's; Ruin Fork; Big and Little Gimblett, and the Open Fork of Little Sandy river, be, and they are hereby, declared navigable streams. §2. This act shall take effect from its passage. Approved April 29, 1880. Middle Fork of Little Sandy riv er navigable. CHAPTER 1331. AN ACT to amend the general insurance laws of this State. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That the fees required to be paid for issuing licenses to agents of insurance companies, both fire and life, shall be paid into the Treasury, and placed to the credit of the Insurance Bureau. Insurance agents fees to be paid into the Treasury § 2. That if, at the end of any fiscal year, the receipts of Surplus. the Insurance Bureau shall exceed its expenses, the surplus shall be placed to the credit of the revenue. § 3. This act shall take effect and be in force from and after its passage. Approved April 30, 1880. CHAPTER 1334. AN ACT to change the time of holding the quarterly court of Shelby county. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That hereafter the regular terms of the quarterly Shelby county courts for Shelby county shall commence on the first Mondays quarterly courts. |