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as to taxes, &c.

cers and their sureties, for money or property due from them to the Commonwealth on account of fines or forfeitures collected, or for failing to make proper return of process for the collection or enforcement of fines or forfeitures. In the latter case the measure of recovery shall be a sum equal to the amount mentioned in the process and thirty per cent. damages thereon and costs; and in the former, the amount collected and thirty per cent. damages on the same, with costs.

§ 9. The power and duty of the agent shall extend to, Duty as to all in- and include, all incorporated companies, cities, railroads, panies in default water-works, gas-light, and other incorporated companies, or

joint stock associations or companies, owning property of any kind, real or personal, stocks, bonds, or other property of any kind or description, or from which rents, tolls, or income of any sort is collected, or in any way derived, or any other species of property not specifically exempt from taxation, and which, if owned by a private citizen, would be subject to taxation within his district.

$ 10. The agent shall inquire into and investigate the colAlso as to militia. lections and settlements made by the sheriffs of this State, as

required by section fifteen, article two, chapter 1332, entitled “An act for the better organization of the Kentucky militia," approved March 5, 1860, and take such steps as may be necessary to ascertain the amount due the Commonwealth by any sheriff who may have failed to collect and account as required by said fifteenth section aforesaid; and the said agent is hereby authorized to proceed, by motion or otherwise, in the Franklin circuit court, or in the circuit court of the county in which said sheriff held his office, in the name of the Commonwealth, against such sheriff and his sureties, to recover the amount found due the Commonwealth.

$ 11. No person shall be eligible to the office of agent Qualifications of. under this chapter who is not, at the time of his appoint

ment, over the age of twenty-one years, a citizen of the United States, and who has not resided for two years in this State, and one year in the district, next preceding his appointment; nor shall any person be eligible to the office of agent who is, at the time, holding any office under the Constitution or laws of the United States, or under the Constitution of this State: Provided, That nothing in this chapter shall be so construed as to prevent an attorney at law from being appointed agent, and discharging the duties thereof.

to agent must be fur.

&c.

ARTICLE II.
Duties of Clerks and other Officers-Books of Corporations

may be inspectedPenalty for refusal. § 1. To aid and facilitate the investigations, settlements, Information and collections of the various accounts and sources of reve- nished by clerks, nue due the State, it shall be the duty of the clerks of the circuit and county courts, the judges of quarterly courts, and all other officers whose accounts it is the duty of the agent to investigate, to furnish said agent, when called upon, any information pertaining to their office which the said agents may deem necessary for the interest of the Commonwealth. $ 2. In order to facilitate the investigations, settlements, Books, &c., of

private corporaand collections of the various accounts and sources of reve- tion-access to. nue due the State, the agent is hereby authorized to have access to the records, books, and accounts of all the public and private corporations in this State. It shall be the duty of the officers and persons having such records, books, and accounts in their possession, or under their control, to permit said agent, whenever requested by him, to examine the same, and to make such extracts therefrom as he may deem necessary, but not to take said records, books, or accounts from the possession of the custodians thereof. The officer or person who refuses to permit such examination, or who conceals or removes said records, books, and accounts, so as to prevent said examination, shall be subject to a fine of not less than one hundred nor more than one thousand dollars for each refusal, or each day of said concealment, to be recovered by motion, action, or indictment in the Franklin circuit court, in the name of the Commonwealth; and said fine, when collected, shall be paid into the Treasury. Any execution, issuing on a judgment rendered under this act, may be levied upon any real estate owned by the corporation of which the defendant is an officer.

$ 3. Wherever any corporation, by its officers, refuses to Recusant corpopermit the examination provided for in this article, it shall ceeded against. be the duty of the agent to file with the Auditor a statement of the amount he believes to be due from said corporation to the State; whereupon, the Auditor shall cause proceedings to be instituted, in the Franklin circuit court, against said corporation, either by motion or ordinary proceedings, as in cases of other debts due to the Common

wealth; and said statement, so made by said agent, shall be filed in said proceeding, and be regarded as prima facie evidence of the amount due the State. But before judgment shall be rendered in such cases, the defendant shall be notified or summoned thirty days before judgment.

$ 4. All proceedings in the name of the Commonwealth, Jurisdiction of against corporations, public or private, for demands due to

the State, shall be commenced and determined in the Franklin circuit court.

$ 5. No agent shall compound or settle any claim due the State for a less sum than the whole amount due, without the consent and approval of the Auditor in writing.

court.

agent.

Shall collect no claim.

Auditor--when & what.

ARTICLE III.

Compensation to Agent. $ 1. The said agent shall be allowed for all sums which, Allowance to the in the aggregate, he may cause to be paid into the Treas

ury, not exceeding as follows: on the first fifteen thousand dollars, one fifth; over fifteen thousand dollars and under thirty thousand dollars, ten per cent.; and on all over thirty thousand dollars, five per cent.

§ 2. Said agent shall not receive or collect any claim he may be authorized to ascertain and enforce.

$ 3. It shall be the duty of the said agent to report to Duty to report to and file with the Auditor, on or before the roth day of

April and the roth day of October in each year, the number, kind, and amount of the claims, specifying each he may prosecute or ascertain, and the persons against whom they may be, and in what courts prosecuted, and the amount for which judgment has been rendered.

§ 4. Nothing in this chapter shall be construed so as to Commonwealth require the Commonwealth to pay any of the costs of any responsible

prosecution or expenses incurred by said agent in the prosecution or enforcement of any claim.

$ 5. Nothing in this chapter relating to the agent shall in Auditor may ex- any manner be construed to prevent the Auditor from exer

cising any of the powers conferred on an agent, or relieving him from discharging any duties imposed on him by law in relation to any claim of the Commonwealth; and when the Auditor has commenced acting on any claim, the agent shall have no control of it unless under the written order of the Auditor.

not
for costs.

ercise same powers conferred on agent.

agent and sure

$ 6. The agent and his sureties shall be responsible on his Responsibility of bond to the Commonwealth, or any person, for a violation ties to private inof the provisions of this chapter, and for any damage that may result from any illegal act or omission of such agent.

CHAPTER 94.

ROADS AND PASSWAYS.

Roads to be es

ART. 1. Public Roads,

2. Passways. ARTICLE I.

Public Roads. $ 1. Applications shall be allowed for opening roads only 2 R. S., 285. for the convenience of traveling to the county court-house, tablished to what

places. to a public warehouse, an established town, landing, ferry, mill, lead or iron works, the seat of government, a salt lick, house of public worship, poor-house, coal or iron banks, to a lock and dam, to an oil well, copper or other mines, to any navigable river, or to a convenient depot on a railroad. § 2. When any person shall make application to the Viewers to be ap

pointed. county court to have a new road opened or a former one altered or discontinued, or to have the privilege of erecting gates across any such road, the court shall appoint two or more suitable persons to view the ground along which the road is proposed to be conducted. Their duty shall be to view the old road and new route, if an alteration in the road is proposed; if a discontinuance is proposed, then to view that road, and if the proposition be to erect gates across a road, then to view the place proposed for that purpose.

§ 3. Before such view shall take place, the viewers shall Oath and duties be sworn faithfully and impartially to execute the duties assigned them. 1. The viewers may examine other routes than that proposed, and may report in favor of that which they prefer, with their reasons for the preference, describing the route so laid out by metes and bounds, and by general courses and probable distances. 2. They shall report the conveniences and inconveniences which will result as well to individuals as to the public, from the opening of such road, the alteration or discontinuance of a road, or the erection of gates across a road.(a)

(a) If the report of the viewers states that they were sworn, it will be presumed they took the appropriate oath. (Wood vs. Campbell, 14 B. M., 425.)

2. The report must describe the proposed route by metes and bounds, courses and distances,

of.

of must show.

$ 4. The viewers shall report the names of the proprietors What the report and tenants of the land over which a road or an alteration

in a road is proposed by them to run; the court may, if requested, direct the surveyor of the county to attend the viewers, and make out and return a map or diagram of the routes viewed, and to report such other facts touching the matter as either party may require.

$ 5. Upon the report of the viewers, on an application to Duty of court on establish or alter a road, unless the opinion of the court be report of viewers.

against the application, it shall award process to summon the proprietors and tenants of the lands over which the viewers may propose the road to run, to show cause, if any, against the same. If any of the proprietors are non-residents of this State, a warning order shall be made warning the non-resident to show cause, if any, against the same, to the next regular monthly term of the court.

$ 6. Upon the return of the process executed, if the court Court may assess has enough before it to enable it to fix upon a just compendamages.

sation to the proprietors and tenants over whose land the road or the alteration of a road is proposed to run, and they are willing to accept what the court deems just, it may determine the matter without a writ of ad quod damnum.

§ 7. By leave of court the report of the viewers may be Report may be amended by them, if they shall so desire, at any time before

final action thereon.(a) and state the inconveniences to the owners of the land over which it passes; and if it fails in either of these particulars, it will be fatally defective. NOTE.—The language is different in this section. (Wood vs. Campbell, 14 B. M., 425; Philips vs. Tucker, 3 Metcalfe, 70.)

3. The points of commencement and termination of a route for a new road should be fixed by the viewers by some visible object sufficient to determine the exact locality. (Philips vs. Tucker, 3 Metcalfe, 70; Craig vs. North, 3 Metcalfe, 187.)

4. That one of two viewers, who had reported, was a brother-in-law to the applicant, is a fatal objection to the report. (Philips vs. Tucker, 3 Metcalfe, 71.)

5. An order, appointing viewers on an application to erect gates across a public highway, which fails to fix the site where it is proposed to erect the gates, is fatally defective. (Bond 25. Níuilins, 3 Metcalfe, 284.)

6. The report of viewers, in such a case, must fix definitely the sites for the gates; and must state the convenience and inconvenience to the public, that would result from the erection of

A statement in the report, that "the public will not be materially injured,” is not sufficient. (Ibid.)

7. Any person has the right to resist an application to erect gates across a public road; and, on doing so on the record, such person becomes a party, and may prosecute an appeal. (Ibid.)

a) Viewers of a road, who have reported, and whose report has been quashed, have no power to make a second report without a new appointment. (Philips vs. Tucker, 3 Metcaise, 70.)

Note.—The power of amending a report of viewers is a new feature introduced in the statutes for the first time, and will doubtless obviate many difficulties on the subject of establishing roads.-EDITORS.

amended,

the gates.

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