250 LAWS RELATING TO AGRICULTURE. 



at the expiration of three years the petition or request be renewed ; and 

 in that event such tax may be levied for the term of three years longer. 



SEC. 4927. [When such tax may be levied in a township.] The 



auditor of any county shall levy such tax on the lands and property on 

 the line of any such road, in any township, when petitioned for by three- 

 fourths of the resident freehold' taxpayers on such road, in such town- 

 ship only. 



SEC. 4928. [Such tax may be paid in labor.] All taxes arising 

 under the provisions of the three preceding sections may be discharged 

 bv labor on the proper road, under the direction of the supervisors within 

 whose jurisdiction such road is located, as provided by law in other cases ; 

 and the rate of labor shall be one dollar and fifty cents per day, and a 

 ratable proportion for teams and implements. 



SEC. 4929. [Supervisors to give receipts.] If such taxes be dis- 

 charged by labor the supervisors shall receipt therefor, as in other cases 

 for like services, and their receipts shall be received by the county treas- 

 urer in discharge of such tax. 



(4929-1) [Abatement of tax of him who constructs watering 

 trough.] 'The township trustees of the several townships in this state, 

 shall annually abate three dollars from the highway tax of any inhabitant 

 of a road district, who shall construct on his own land, and keep in re- 

 pair, a watering trough beside the public highway, well supplied with 

 fresh water, the surface of which shall be two or more feet above the 

 level of the ground, and easily accessible for horses with vehicles, but 

 the said trustees respectively may designate the number necessary for 

 the public convenience in each road district, and no other than those 

 designated shall be allowed this abatement of tax. 



SEC. 4930. [Disbursement of tax when paid in money.] All 

 taxes arising under the provisions of sections four thousand nine hundred 

 and tiventy-nve, four thousand nine hundred and tivcntv-sLr and four 

 thousand nine hundred and twenty-seven and not discharged by labor, 

 shall be collected as other taxes by the treasurer of the county, and by 

 him paid to the treasurers of the townships in which such roads are 

 situate, and be disbursed by the trustees of such townships upon the 

 roads for which the same were levied ; but if any road, for the benefit of 

 which any tax is so levied is on a township line, the county -treasurer 

 shall pay to each of the township treasurers the portion of taxes collected 

 belonging to his township. 



SEC. 4931. [National road in charge of county commissioners.] 

 The commissioners of counties through which any part of the National 

 Road passes shall take under their care and control, in behalf of their 

 respective counties, so much of said road as lies within the limits of their 

 counties respectively, except such parts thereof as are or may be by 

 law under the control of cities or villages ; said road shall be kept in 

 such repair, by each county so taking possession thereof, as is contem- 

 plated by the acts of congress ceding to the state the jurisdiction and 

 control of such portion of said National Road as lies within the limits 

 of this state; and such commissioners shall be governed in all respects 

 by the laws in force relating to said road, except as hereinafter 'provided ; 

 but they shall not assess or levy any tax for the repair or preservation 

 of said 'road, except as provided in the general statutes for the repair 

 and preservation of county and state roads. 



