14 IOWA DEPARTMENT OF AGRICULTURE. 



showing the district or districts to which the money belongs, and the 

 amount to each. 



Section 1545. SUPERINTENDENT— QUALIFICATION. Each road 

 superintendent or contractor shall give bond in such sum and with such 

 security as the township clerk may require (but in no case shall a town- 

 ship trustee sign such bond as surety), conditioned that he will faith- 

 fully and impartially perform all the duties required of him, and devote 

 all moneys that may come into his hands by virtue of his office accord- 

 ing to law. 



Section 1547. FOOTING TAX LIST. The road supervisor shall, with- 

 in ten days after receiving the tax list, post up in three conspicuous 

 places within his district written notices of the amount assessed to each 

 taxpayer in said district. 



Section 1548. HOW TAX EXPENDED. The road supervisor shall 

 cause all road taxes collected by him to be expended for road purposes 

 on or before the first day of November of that year, seventy-five per cent, 

 of which shall be expended before the fifteenth day of July, except the 

 portion set apart for a general township fund, which shall be by him 

 paid over to the township clerk from time to time as collected, and his 

 receipt taken therefor. 



Section 1549. IN EACH DISTRICT. The money tax levied upon 

 the property in each district, except that portion set apart as a general 

 township fund, whether collected by the road supervisor or county treas- 

 urer, shall be expended for road purposes in that district only. 



Section 1550. WHO TO PERFORM LABOR. The road supervisor 

 shall require all able bodied male residents of his district, between the 

 ages of twenty-one and forty-five, to perform two days' labor upon the 

 roads, between the first days of April and September of each year. 



Section 1551. NOTICE OF TIME AND PLACE— RECEIPTS. The 

 road supervisor shall give at least three >days' notice of the day or days 

 and place to work the roads to all persons subject to work thereon, or 

 who are charged with a road tax within his district, and all persons so 

 notified must meet him at such time and place, with such tools, imple- 

 ments and teams as he may direct, and labor diligently under his direc- 

 tion for eight hours each day; and for such two days' labor the super- 

 visor shall give to him a certificate, which shall be evidence that he has 

 performed such labor on the public roads, and exempt him from perform- 

 ing labor in paymlent of road poll tax in that or any other road district 

 for the same year. 



Section 1552. PENALTY FOR FAILURE TO ATTEND OR WORK. 

 Each person liable to perform labor on the roads as poll tax, who fails 

 to attend, either in person or by satisfactory substitute, at the time and 

 place directed, with the tools, implements or teams required, having had 

 three days' notice thereof, or, appearing, shall spend his time in idleness, 

 or disobey the road supervisor, or fail to furnish him, within five days 

 thereafter, some satisfactory excuse for not attending, shall forfeit and 



