without a license, besides the tax imposed he shall forfeit and pay to the Commonwealth two hundred dollars. 2. The annual tax on the license to a pawnbroker shall be one hundred dollars. 3. The clerk of the county court shall grant to the applicant a license to carry on the business of a pawnbroker when the following conditions are complied with: The applicant shall state the place or the county at or in which he intends to carry on said business. He shall pay to the clerk the tax due under the second section of this act. The receipt of the clerk for the tax, specifying the place in which the business is to be conducted, shall be a license to the person applying, but to no one else, and not to him in any other place. The revenue derived from such tax to go into the State Treasury. 4. This act to take effect from and after its passage. Approved January 31, 1873. An Act to amend an act, entitled "An act to tax railroads, turnpike roads, and other corporations, in aid of the Sinking Fund," approved February 20th, 1864. 1. Be it enacted by the General Assembly of the Commonwealth of Kentucky, That an act, entitled "An act to tax railroads, turnpike roads, and other corporations, in aid of the Sinking Fund," approved February 20th, 1864, be, and the same is hereby, so amended, that hereafter narrow gauge railroads—that is, railroads of a gauge of three feet and under-shall be assessed, under the provisions of an act to which this is an amendment, at the rate of ten thousand dollars per mile. 2. This act shall take effect from its passage. Approved March 19, 1873. An Act to amend the revenue laws of this Commonwealth. WHEREAS, The Auditor's report shows that the total redeemable bonded indebtedness of the State, on the 10th day of October, 1872, was only nine hundred and sixty-six thousand three hundred and ninety-four dollars ($966,394), of which sum, six hundred and thirty-nine thousand three hundred and ninety-four dollars ($639,394) is either due, or is falling due, during the year 1873 (including the two hundred thousand dollars of eight per cent. bonds, which were redeemable on the 13th day of February, 1873, at the pleasure of the State); and whereas, the same report shows, that, at the same date, there was in the Treasury to the credit of the Sinking Fund, and loaned to banks on short time, the sum of one million six hundred and ninety-one thousand nine hundred and ninety-one dollars and eighty cents ($1,691,991 80), with which to pay said bonded indebtedness of nine hundred and sixty-six thousand three hundred and ninetyfour dollars; and whereas, it appears from the report of the Commissioners of the Sinking Fund of February 26th, 1873, that the sum of two hundred and seventy-five thousand dollars (including the two hundred thousand dollars of eight per cent. bonds, which were redeemable on the 13th day of February, 1873, at the pleasure of the State) has been paid off since the date of the Auditor's said report of the 10th of October, 1872, leaving a balance of the redeemable bonded indebtedness of the State of only six hundred and ninety-one thousand three hundred and ninety-four dollars remaining unpaid; and whereas, it appears from the report of the Auditor that the present resources of the revenue proper are not adequate to pay the necessary current expenses of the State; now, for the purpose of increasing said resources, and at the same time providing amply and securely for the payment of the entire redeemable bonded indebtedness of the State set forth above, 1. Be it enacted by the General Assembly of the Commonwealth of Kentucky, That the Commissioners of the Sinking Fund are authorized and directed to invest so much of the means at their command, and under their control, in five-twenty gold-bearing interest bonds of the United States, as may be amply and fully sufficient to redeem the whole amount of the redeemable bonded indebtedness of the State, with the interest thereon, not exceeding one million of dollars in amount, and not less than three hundred and fifty thousand dollars; which said bonds, when purchased, shall be held by said Commissioners solely and exclusively for the purpose for which they are directed to be purchased; and they shall not be sold or otherwise used or disposed of than herein provided. The said Commissioners may, however, in their discretion, for purposes of safety and convenience, deposit said bonds in any one of the chartered banks of this State, or in the Bank of America in the city of New York. 2. That it shall be the duty of the Commissioners of the Sinking Fund, when they have fully complied with and executed the first section of this act, to notify the Auditor of Public Accounts of that fact, and direct him to transfer to the Revenue Department all the remaining resources of the Sinking Fund, except so much thereof as may be necessary to pay the interest on the school debt for that year, if there be any such interest due or becoming due; and it shall be the duty of the Auditor, upon receiving said notice, to make the required transfer; and he shall, during each succeeding year thereafter, continue to pay all of the present resources of the Sinking Fund which may be collected, from time to time, into the Revenue Department, except the five cents on each one hundred dollars of the taxable property of the State now collected by law for Sinking Fund purposes. The last amount shall continue to be paid into the Treasury to the credit of the Sinking Fund as now required by law, and shall be kept as a sacred fund to pay the accruing interest on the school debt. 3. That the Commissioners of the Sinking Fund are hereby directed to pay off the indebt edness of the State as speedily as possible, compatible with the interest of the State; and they shall have all the said bonds purchased by them registered in the proper office in the name and for the Commonwealth of Kentucky. 4. This act shall be in force and effect from its passage. Approved March 19, 1873. An Act to amend an act approved March 28th, 1872, authorizing sheriffs to sell real estate to pay revenue tax. 1. Be it enacted by the General Assembly of the Commonwealth of Kentucky, That an act, entitled, "An act to amend chapter 83 of the Revised Statutes, title 'Revenue and Taxation,"" approved March 28th, 1872, be amended as follows, to-wit: That in all cases where no other person will bid for the real estate of delinquent tax-payers the amount of tax due, and the sheriff or tax collector's commission thereon, the sheriff or tax collector shall bid for the State of Kentucky for such real estate the amount of tax due and the commission thereon, and shall make return to the county court clerk, as provided for in the above named act; and the clerk shall certify the same to the Auditor of Public Accounts, and the sheriff or tax collector shall have a credit for the same in his settlement with the Auditor. That all real estate purchased under the provisions of this act shall be redeemable in the same manner as provided for in the act to which this is an amendment. 2. That any real estate listed by the assessor, which the sheriff or tax collector shall return, under oath, to the county court cannot be found in his county, shall be certified by said court to the Auditor of Public Accounts, who shall credit the sheriff or tax collector, upon his settlement with the Auditor, by the amount of tax due by the delinquent tax-payer in whose name the real estate was listed. 3. That this act shall be in force from its passage. Approved April 19, 1873. An Act for the benefit and relief of persons who have paid tax on income from United States bonds, imposed by an act passed and approved March 8th, 1867. WHEREAS, An act was passed and approved March 8th, 1867, entitled "An act to tax income on United States bonds," and by said act a tax of five per cent. (5) was imposed on income derived from United States bonds against all tax-payers owning and deriving income from United States bonds in this State; and whereas, said tax so imposed and collected was assessed and collected as a separate tax, and the records of the Auditor's office will show a complete list of the names of all persons from whom said tax was collected, and the amount paid by such tax-payer; and whereas, the Court of Appeals of this State, in the case of the Bank of Kentucky against the Commonwealth, decided and declared said act of March the 8th, 1867, illegal and unconstitutional; therefore, 1. Be it enacted by the General Assembly of the Commonwealth of Kentucky, That all taxes assessed and collected of tax-payers in this State, under said act of March 8th, 1867, and entitled "An act to tax income on United States bonds," shall be refunded and paid back to each and every person from whom the same was collected. And the Auditor of Public Accounts is hereby directed, upon the presentation to him of the tax receipts, or other satisfactory evidence, showing the payment of said tax under said act of March 8th, 1867, by any person from whom said tax was collected, shall draw his warrant upon the Treasurer in favor of such person, for the amount of tax so paid, and in conformity to, and corresponding with, the name of such person and amount of tax paid by such person as shown and evidenced by the records of the Auditor's office, or in case of the death of any person from whom said tax was collected, the warrant shall be drawn by the Auditor in favor of the personal representative of such deceased person, and which warrant shall be paid out of any money in the Treasury not otherwise appropriated. 2. That said act, passed and approved March 8th, 1867, and entitled "An act to tax income on United States bonds," be, and the same is hereby, repealed. 3. This act shall take effect and be in force from and after its passage. Approved April 16, 1873. CHAPTER 93. REVENUE AGENT. ART. 1. Revenue Agent, how appointed-His powers and duties. 66 2. Duties of Clerks and other Officers-Books of Corporations may be inspected-Penalty for refusal. Revenue Agent, how appointed-His powers and duties. 1. The Commonwealth of Kentucky is divided into sixteen revenue districts, composed of the several counties as follows: First District-Fulton, Hickman, Ballard, McCracken, Marshall, Calloway, and Graves. Second District-Trigg, Caldwell, Christian, Lyon, and Hopkins. Third District-Crittenden, Henderson, Livingston, Union, Webster, and McLean. Fourth District-Logan, Simpson, Edmonson, Butler, Warren, Muhlenburg, and Todd. Fifth District-Breckinridge, Hancock, Daviess, Ohio, Grayson, Hardin, and Meade. Sixth District-Barren, Metcalfe, Monroe, Green, Adair, Hart, Allen, Clinton, and Cumberland. Seventh District-Marion, Larue, Washington, Taylor, Nelson, Mercer, and Anderson. Eighth District-Boyle, Casey, Garrard, Lincoln, Pulaski, Russell, and Wayne. Ninth District-Bullitt, Shelby, Spencer, Oldham, and Jefferson. Tenth District-Bourbon, Fayette, Jessamine, Scott, Woodford, Clark, and Madison. Eleventh District-Franklin, Owen, Henry, Gallatin, Carroll, Trimble, Boone, and Grant. Twelfth District-Bracken, Campbell, Kenton, Pendleton, Harrison, and Robertson. Thirteenth District-Bath, Montgomery, Powell, Estill, Owsley, Wolfe, Morgan, Elliott, Menifee, and Lee. Fourteenth District-Fleming, Greenup, Lewis, Nicholas, Mason, and Rowan. GEN. STAT.-48 State divided innue districts. to sixteen reve Fifteenth District-Rockcastle, Laurel, Whitley, Bell, Knox, Harlan, Clay, Letcher, Perry, Jackson, and Breathitt. Sixteeth District-Boyd, Carter, Lawrence, Johnson, Floyd, Pike, Magoffin, and Martin. § 2. The Auditor shall appoint for any term he may see Agent to be ap- fit (not exceeding four years), one agent in each of the aforepointed by Auditor for each. said districts, who shall discharge the duties imposed by this chapter. No agent shall act as such until he files with the Auditor an affidavit that he will faithfully, impartially, diligently, and to the best of his skill and ability, discharge the duties imposed on him by this chapter, and until he shall execute bond, with good security, to be approved by the Auditor, conditioned that he will well and truly discharge all the duties of said office, and pay over to the Commonwealth and to individuals, at such times as they may respectively be entitled to the same, all moneys that may come to his hands, which bond shall be attested by the Auditor, and filed in his office. The agent shall renew his bond annually, and as much oftener as the Auditor may require. The Auditor may remove the agents at pleasure. Oath and bond. Agent to report to county court those failing to list, and duty of court in that regard. 3. Where any person owning property in this CommonWealth has failed, since January 10, 1856, to list his property with the assessor whose duty it was to assess the value thereof, or with the supervisors of tax, or the clerk of the county court, it shall be the duty of such agent to give information of such persons and their failure to list their property to the county court of the county in which said property should have been listed, and said court shall issue a summons against such person or persons, requiring them to appear before such court in twenty days after the service of said summons, and list their property for taxation for the years they have heretofore failed to do so; and the said court shall, upon being satisfied that such person or persons have failed to list their property, assess and fix the value of the same for the years such property was not assessed, and the same shall be certified by the said court to the proper officers, for the collection thereof. § 4. In all cases in which any officer or collector or other Agent to report person has collected revenue, or received any money or property for the Commonwealth, from any person since the 10th court in that re of January, 1856, and has not accounted for the same, it shall be the duty of such agent to give information of the persons failing to pay public money, and duty of gard. fact to the county or circuit court of the county in which the money or property was received, and said court shail issue a summons against such officer or collector and his sureties, requiring them to appear in ten days, and show cause why judgment shall not be rendered against them for the sum or sums of money claimed to be due by such agent; and upon a hearing of the cause, if the court be satisfied. that such sums, or any part thereof, have been collected and not accounted for, it shall render judgment therefor against the officer or collector and his sureties, with fifty per centum damage and the cost of the proceeding, and execution shall issue thereon, directed to the jailer of said county, if the officer or collector is still in office; and if out of office, to the sheriff, returnable in sixty days from the issual thereof. The amount of said judgment shall be certified by the court to the Auditor, and the name of the person into whose hands said execution is directed, and the officer collecting said execution shall pay the proceeds thereof, deducting the cost of the proceeding, into the Treasury. § 5. That to enable the agent to obtain information as to the listing of property, and the collection of taxes since January 10, 1856, he shall have the right to inspect the pollbooks of the various counties in this Commonwealth, the assessor's books, and all the records in relation to the collection of taxes, and also the census returns in the office of the Secretary of State. Books and record inspection. to be free for his Commonwealth. Agent to investi gate accounts of clerks, jury trusport condition to tee, &c., and re Auditor. § 6. The Commonwealth of Kentucky, in any proceeding No cost against against delinquent officers, sheriffs, collectors, or tax-payers, shall not be liable for costs upon failure to obtain judgment. § 7. The agent shall also investigate the accounts of clerks of the county and circuit courts, and trustees of jury fund, and judges and justices of the peace, and ascertain and report to the Auditor what sums of money, if any, may have been received by such officers belonging to the Commonwealth, which they may have failed to account for and pay over. Such proceedings as may be necessary may be instituted by said agent in the name of the Commonwealth, against such delinquent officers and their sureties, to recover the amount due the State in any court having jurisdiction thereof. § 8. The agent shall prosecute, in the name of the Com- Agent to prosemonwealth, actions or motions against sheriffs or other offi cute for State all delinquent offi cers for fines, &c. |