THIRD ANNUAL YEAR BOOK — PART I. 13 



to the superintendent of roads a list of all persons required to pay road 

 poll tax under the provisions of this act. To enable him to make out such 

 list, the assessor shall furnish the clerk of said township, before the 

 first day of April of each year, a complete copy of the assessment lists 

 of said township for that year, which shall be the basis of such poH tax 

 list. Provided, that the property road tax for the year 1903, shall be 

 levied as heretofore, that it shall be paid in cash and shall be collected 

 by the superintendent of roads appointed by the trustees or the town- 

 ship clerk, as the board of trustees shall determine and direct. Provided, 

 further, that all delinquent road tax for the year 1903, shall be certified 

 to the county auditor by the clerk of each township, for collection as 

 provided by section one thousand five hundred and forty-two (1542) of 

 the code, as amended by this act. 



Note. — Section 1528 provides that, at the regular meeting on the 

 first Monday in April (1903), the board of township trustees shall de- 

 termine the rate of property road tax to be levied for the succeeding 

 year (1904), which section 1540 provides the township clerk shall cer- 

 tify to the county auditor, who shall enter it upon the tax books for 

 collection by the county treasurer as other taxes. Section 1540 also 

 provides, that the property road tax for the year 1903, shall be levied 

 as heretofore (on the first Monday in April), that it shall be paid in cash 

 and be collected by the superintendent of roads or the township clerk. 

 Therefore, at the regular meeting in April, 1903, the trustees are required 

 to levy the property road tax for both 1903 and 1904. 



Section 1542. DELINQUENT TAX CERTIFIED. He shall on or 

 before the second Monday of November of each year, make out a certi- 

 fied list of all property, including lands, town lots, personal property 

 and property otherwise assessed, including assessments by the executive 

 council on which the road tax has not been paid in full, and the amount 

 of the tax charged on each separate assessment or parcel of said prop- 

 erty, designating the district in which the same is situated and transmit 

 the same to the county auditor, who shall enter the amount of tax on 

 the lists the same as other taxes, and deliver the same to the county 

 treasurer, charging him therewith which shall be collected in the same 

 manner as county taxes are collected. In case the township clerk shall 

 fail or neglect to make such return, he shall forfeit and pay to the town- 

 ship for road purposes a sum equal to the amount of tax on said prop- 

 e:ty, which may be collected by an action on his bond. 



Section 1543. TAXES PAID TO CLERK. The county treasurer shall, 

 on the last Monday in April and October of each year, pay to the town- 

 ship clerk all the road taxes belonging to his township which are at such 

 time in his hands, taking the duplicate receipts of such clerk therefor, 

 one of which shall be delivered by the treasurer to the trustees on or 

 before the first Monday in May and November in each year. 



Section 1544. ROAD TAXES APPORTIONED. The county auditor 

 shall provide a column in the tax lists, in which shall be shown the road 

 district to which the road taxes belong, and the treasurer, when he pays 

 the eame to the several township clerks, shall furnish each a statement, 



