nually levy an ad valorem tax, not exceeding ten cents on the one hundred dollars' worth of taxable property in said county of Lewis, for the purpose of paying the claims and expenses of said county, if the county levy shall be insufficient for that purpose when levied at two dollars upon each tithable.

§ 2. The tax herein provided for shall be collected by the sheriff of said county at the same time the State revenue and county levy is collected; and for so doing he shall be allowed the same commission allowed to him by law for collecting the revenue tax. But before he shall proceed to collect the tax herein provided for, he shall execute bond, with approved security in said court, for the faithful discharge of his duties in the collecting and paying over the said tax to such person or persons as the said court may designate.

§3. That the county levy of said county shall not exceed two dollars each tithable in any one year.

§ 4. This act shall take effect from and after its passage.

Approved March 10, 1880.

CHAPTER 423.

AN ACT for the benefit of William Penix, of Menifee county. Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. The Auditor is hereby directed and authorized to draw his warrant on the Treasurer of the State of Kentucky in favor of William Penix for the sum of sixty-one dollars and fifty cents, in full of his expense in conveying Wm. Barnes to the State prison, under sentence for life; and said Treasurer will pay same out of any money in the Treasury not otherwise appropriated.

§ 2. This act to take effect from and after its passage. Approved March 10, 1880.

CHAPTER 424

AN ACT for the benefit of J. H. Armstrong, late sheriff of Carter county. WHEREAS, It appears, from satisfactory evidence, that J. H. Armstrong, late sheriff of Carter county, is charged with exoneration of taxes made by the Carter county court for the years 1877 and 1878, and also charged with the amount of

taxes owing by incorporated companies in Carter county for 1877 and 1878, which taxes by said companies have been paid to the Auditor of Public Accounts; and said J. H. Armstrong has also been charged with taxes where he sold land for the taxes for 1877 and 1878, and the same have been purchased by the Commonwealth of Kentucky; and whereas, judgment has been obtained against J. H. Armstrong, sheriff of Carter county, and his sureties, in the Franklin circuit court, for the unpaid revenue of 1877 and 1878, and having received no credit for exoneration made by the Carter county court, and the taxes of incorporated companies, and land sold for taxes for 1877 and 1878, purchased by the Commonwealth of Kentucky; but judgments have been rendered and obtained against him (Armstrong) and his sureties therefor, together with damages in the court aforesaid:

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

§ 1. That the Auditor of Public Accounts is hereby authorized and directed to give J. H. Armstrong, late sheriff of Carter county, and his sureties, credit upon the judgments rendered and obtained in the Franklin circuit court against him and his sureties for the unpaid revenue for 1877 and 1878, for all exonerations made by the Carter county court for 1877 and 1878, and all taxes of incorporated companies for 1877 and 1878, and also credit for sales of land made by him (Armstrong) for taxes for 1877 and 1878, purchased by the Commonwealth of Kentucky.

§ 2. The Auditor is hereby further directed to give Armstrong and his sureties credit on said judgments for all dam ages and attorney's fees and taxes in the aforesaid judgments: Provided, That the said Armstrong and his securities shall pay to the Auditor any balance he may owe the State for the years mentioned in this bill within two years from the passage of this act.

3. The Auditor is hereby further directed to give J. H. Armstrong and his sureties credit on the aforesaid judgments for the exoneration made by the Carter county court in 1876. to the Ohio and Kentucky Coal, Iron, and Railroad Company.

§ 4. It is further provided and enacted, that J. H. Armstrong and his sureties shall have two years, from and after the passage of this act, to redeem any of their lands which have been sold upon the executions that have issued or may

issue from the clerk's office of the Franklin circuit court on the judgments against the said J. H. Armstrong and his sureties for the years 1877, 1878, and 1879, where the land has been purchased by the Commonwealth of Kentucky.

5. The Auditor is hereby directed to make settlement with J. H. Armstrong and his sureties, upon his or their producing the exoneration and other matters named in this act, and give them credit therefor.

§ 6. That this act take effect from and after its passage. Approved March 11, 1880.

CHAPTER 425.

AN ACT for the benefit of J. E. Ratliff, sheriff of Pike county. Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That J. E. Ratliff, sheriff of Pike county, shall have until the first of August next to pay into the Treasury the revenue of Pike county for the year 1879: Provided, That the securities of said sheriff shall go into the county court, and consent to the extension of time asked for in the bill; and that they agree to be liable on their bond in the same manner if this act had not been passed.

Approved March 11, 1880.

CHAPTER 426.

AN ACT for the benefit of the sureties of L. F. Marshall, late sheriff of Ballard county.

WHEREAS, P. O. Foree, T. B. Ogden, J. T. Wyatt, Wm Holeman, R. N. Wyatt, H. F. Scott, S. T. Owsley, M. S. Pres-. ton, J. H. Tharp, Millie Marshall, S. Hook, were the sureties of L. F. Marshall in his bonds for the collection of the State revenue and public dues of Ballard county for the year 1873; and whereas, J. H. Tharp, G. W. L. Trice, P. O. Foree, Wm. Pidgeen, S. Hook, Millie Marshall, M. S. Preston, Elias Tanner, and H. F. Scott were the securities of said L. F. Marshall, late sheriff of Ballard county, for the collection of the State revenue and public dues for Ballard county for the year 1874; and whereas, said Marshall, sheriff aforesaid, proved a defaulter to the State and county of Ballard for large amounts;

and whereas, suits were brought in the Franklin circuit court and the bonds of said defaulting sheriff against sail sureties above named, and judgments rendered and executions issued, and were placed in the hands of the sheriff of Graves county, who sold all the property of said sureties under and by virtue of said executions; and whereas, after this, the said sureties were, on their several petitions, granted discharges in bankruptcy by the United States District Courts at Paducah; and whereas, several suits are now pending against said sureties. For remedy thereof,

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

§ 1. That the State of Kentucky bereby releases the per- . sons heretofore named from all liability to it as sureties of L. F. Marshall, for the collection of the revenue due the State for the years 1873 and 1874, upon condition that they pay or cause to be paid the costs of the several suits now pending for the collection of the public revenue for the years 1873 and 1874, as the sureties of said Marshall, and shall pay to the attorneys who brought said suits for the State reasonable attorney's fee in said cases.

§ 2. This act shall be in force from and after its passage. Approved March 11, 1880.

CHAPTER 427.

AN ACT for the benefit of Rebecca and Susan Paiget, of Barren county. WHEREAS, Rebecca and Susan Padget, of Barren county, are both old maids and poor, and one of them blind, and no way to make a living except by their own labor; therefore,

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

§ 1. That Rebecca and Susan Padget, of Barren county, be, and they are hereby, released from any further taxation, either for State or county purposes.

2. This act shall take effect from and after its passage. Approved March 12, 1880.

CHAPTER 428.

AN ACT for the benefit of Logan county, empowering it to compromise its debts, issue bonds, and levy and collect taxes to pay the same.

Be it enacted by the General Assembly of the Commonwealth

of Kentucky:

indebtedness

§ 1. That the county of Logan be, and it is hereby, author- May compromise ized and empowered to make and enter into any contract or contracts with any person or persons, corporation, or association of persons, for the compromise, purchase, or redemption of any and all bonds, coupons, judgments, or other indebtedness of said county, whether the same be due or not due, growing out of the issue of any bonds or coupons heretofore issued by said county; and said county, acting through its county court, and such agents as may be appointed by the county court of Logan county, is hereby authorized and empowered to execute and carry out such contracts; and May issue new for that purpose it is hereby authorized to issue, negotiate, and deliver new bonds of said county, not exceeding three hundred thousand dollars, in such amounts as it may deem best, and on such time as the county court thinks proper, and bearing any rate of interest, not exceeding six per cent. per Rate of interest. annum, with coupons attached to represent the interest, payable semi-annually at such time and place as it may think best, the bonds to be signed by the county judge and county

court clerk, with the seal of said county attached, and the

bonds

a record of the

coupons on said bonds to be signed by the clerk alone; and How disposed of. it shall have the right to sell all of said bonds at not less than their par value, or to exchange the same with the holders of bonds of Logan-county now outstanding, upon such terins as may be agreed to by the holders and the said county court of Logan county and its agents, upon the surrender and cancellation of the old bonds; and the county clerk of said county Clerk hall keep shall keep a record of all bonds issued under this act, show- bonds. ing the date of such bond, when payable, the amount thereof, and the number of coupons attached to each bond, which record shall also show the number and amount of bonds sold and the number and amount exchanged for other bonds of said county; the records shall also show the number, amount of bonds and coupons taken up and canceled by sale or exchange of the new bonds; and said record shall be open at all times to the inspection of the tax payers of said county.