

LAWS RELATING TO AGRICULTURE. 21 



exceeding four mills on each dollar ; and said trustees shall certify the 

 same to the county auditor, in writing, on or before the i5th of May 

 of each year; and the county auditor shall assess the same on all the 

 taxable property in said township, exclusive of any incorporated village, 

 and the^same shall be collected, one-half in the December installment, 

 and one-half in the June installment, by the county treasurer, and paid 

 over by him to the treasurer of the township from which said taxes 

 were collected, the same to be expended for the improvement of roads 

 in the township where collected ; but nothing in this act shall prevent 

 the working out of all or a part of this tax, by any person so assessed, 

 who desires so to do. The amount of work so performed shall be certi- 

 fied to by the road supervisor, and such receipt shall be received by the 

 county treasurer in part payment of the December tax. 



SEC. 2828. [Township liabilities for the relief of the poor.] The 



trustees of any township which has incurred, or may hereafter incur, 

 liabilities for the relief of the poor, beyond the amount raised by the 

 levy now authorized, shall have power to make an additional levy, for 

 the purpose of discharging such liabilities, not exceeding six-tenths of 

 one mill on the dollar of the taxable property of such township. 



SEC. 2830. [Labor on public highways; county treasurer shall 

 receive certificates as money for road tax; money or labor; when 

 paid in labor ; when labor to be performed ; expenditure of road fund ; 

 time for payment of road tax extended in certain counties.] Any 



person charged with a road tax may discharge the same by labor on the 

 public highways, within the proper time at the rate of one dollar and 

 fifty cents per day and a ratable allowance per day for any team and 

 implements furnished by any person under the direction of the supervisor 

 of the proper district, who shall give to such person a certificate speci- 

 fying the amount of tax so paid and the district and township wherein 

 such labor was performed which certificate shall in no case be given 

 for any greater sum than the tax charged against such person; and 

 the county treasurer shall receive all such certificates as money in the dis- 

 charge of said road tax ; provided, that when the commissioners of any 

 county so direct the supervisor shall write on the margin of his lists, oppo- 

 site to the amount charged against all such as may pay the same by 

 money or labor the word "Paid," and shall return his list, on or before 

 the fifth day of September in the year in which levied to the township 

 clerk, who shall write on the margin of the list sent him by the auditor, 

 opposite to the amount charged against each person who may have paid 

 the same in labor or money as shown by the return of the supervisor, the 

 word "Paid" and shall forthwith forward the same to the county auditor 

 who shall charge all such as may remain unpaid as shown by the town- 

 ship clerk upon the duplicate of the proper county, and the same shall be 

 collected as other moneys are collected in the December installment by 

 the county treasurer. When such road tax is paid in labor such labor 

 shall be performed before the first day of September in the year in 

 which levied. All road taxes collected by the county treasurer shall be 

 paid over to the treasurer of the township or municipal corporation from 

 which the same were collected, and shall be expended on the public roads, 

 and in building and repairing bridges in the township and municipal cor- 

 poration from which the taxes were collected, under the direction of the 

 trustees of the proper township or council of such municipal corporation ; 

 and all funds heretofore levied for road purposes and not expended, shall 



