22 LAWS RELATING TO AGRICULTURE. 



be expended by the trustees of the township or council of the municipal 

 corporation from which the same were collected, as other taxes collected 

 under the provisions of this title : provided that in all counties containing 

 either graveled roads or free turnpikes, or both, except Shelby and Allen 

 counties the time for the payment of the road tax in labor on such roads 

 may extend to the fifteenth of October of the year in which the same is 

 levied, but on all other roads in such counties the labor shall be performed 

 before the fifteenth of , September ; and the supervisors in such counties 

 shall return their lists as provided for in this section, before the twenty- 

 fifth of October of the year in which the tax was levied. 



SEC. 2831. [Levy to pay bonds of county, city, or township, 

 given for railroad subscription.] The competent authorities of any 

 county, city, or township, that shall have subscribed to the capital stock of 

 any railroad company, and shall have issued its bonds or other securities 

 for the payment of such subscription, may, at any time within five years 

 next before the principal of such bonds, or other securities, shall be pay- 

 able, if the market price of the stock of such railroad company be less 

 than seventy-five per cent, on its par value, levy, or cause to be levied, 

 annually, on the taxable property of such county, city, or township, such 

 tax not exceeding one mill on the dollar, as will be sufficient to balance 

 the discount on the railroad stock held by such county, city, or township, 

 by the time such bonds may become due; and the proceeds of all such 

 taxes shall form, with such stock, a sinking fund, and shall be invested 

 in the purchase of the bonds issued by such county, city, or township, 

 or in other safe and productive securities, and shall be applied to the 

 payment of the bonds so issued, and to no other use or purpose whatever. 



SEC. 2833. [Tax on dogs.] In the tax list duplicate there shall 

 be columns for the number of and per capita tax on dogs, and in addition 

 to the proper tax on any valuation that may be fixed upon dogs by the 

 owners, which shall be included with the personal property valuation, 

 and taxed therewith, the auditor shall levy one dollar on each male, and 

 spayed female dog, and two dollars on each unspayed female dog, which 

 per capita tax shall constitute a special fund to be disposed of as provided 

 by law; provided, that in cities of the second grade of the first class, the 

 per capita tax provided for by this section shall be collected by the city 

 clerk, and the city council of such cities shall provide by ordinance for 

 enforcing the payment of the taxes on all dogs in such cities and disposing 

 of the money derived therefrom. 



SEC. 2834. [Surplus of special tax or loan may be transferred to 

 general fund.] Whenever there is in the treasury of any city, vil- 

 lage, hamlet, county, township or school district, any surplus of the pro- 

 ceeds of a special tax, or of the proceeds of a loan for a special purpose, 

 which surplus is not needed for the purpose for which the tax was levied, 

 or the loan made, such surplus may be transferred to the general fund by 

 an order of the proper authorities entered on their minutes ; and whenever 

 there is in the treasury of any such civil division, at the annual meeting or 

 meetings otherwise provided by law at which the annual tax levy is to be 

 considered and adopted any surplus not exceeding one thousand dollars in 

 any one established fund or division of the funds, which surplus is not 

 needed for the purpose for which the fund was created, or the money 

 appropriated, or the tax levied, before such annual tax levy is made, such 

 surplus may be considered as unappropriated and may be reappropriated, 

 and transferred, by an order as aforesaid, to some other existing; fund 



