circuit or county wherein such judge shall preside, unless it shall appear from the affidavit of the plaintiff that there is no circuit or other judge of similar jurisdiction present at the time in the judicial district where the action is pending. Approved March 9th, 1898. CHAPTER 7. AN ACT to amend and re-enact section seventy-nine of an act entitled "An act to provide for an efficient system of common schools throughout the State," approved July sixth, eighteen hundred and ninety-three. Be it enacted by the General Assembly of the Commonmonwealth of Kentucky. Vol. 1, p. 1455. § 1. That section seventy-nine of An Act entitled, Acts 1891-2-3. "An Act to provide for an efficient system of common schools throughout this State.," approved July sixth, eighteen hundred and ninety-three, be, and the same is hereby amended by adding thereto immediately after the word "districts" in the last line of said section, the following words, to-wit: In the event any one appointed to fill said office fails or refuses to qualify as such treasurer within thirty days after his appointment, or when the conditions are such in any school districts that the board of trustees deem it preferable for the sheriff to make collection of local taxes levied in the aid of said school district, instead of having a district treasurer for this purpose; it shall then be the duty of the sheriff of the county to collect such taxes upon the advice of the board of trustees that the taxes have been levied and the amount to collect: And the sheriff in such cases shall discharge all the duties pertaining to the office of treasurer as provided in this Act;" (Levying and collecting District Taxes) section seventy-nine. Whenever there shall be a tax levied in any common school district, or graded school district, it shall be the duty of the trustees to appoint a district treasurer, who shall hold his office four years and until his successor is appointed and qualified unless sooner removed by the county superintendent, which he may do for any failure on the part of said treasurer to discharge his duties as required by law. Before the treasurer shall enter upon the discharge of his duties, he shall execute bond in the name of the Commonwealth of Kentucky, to the board of trustees, in a sum equal to double the amount of taxes to be collected, with one or more sufficient sureties, to be approved by the county judge or justice of the peace, for the faithful performance of his duties; which bond shall be renewed every year. The tax shall be levied on the property of the district as may be assessed and equalized for county taxation immediately preceding the levy by the trustees; and within ten days after said levy it shall be the duty of the district treasurer, with the assistance of the county superintendent, to make, or cause to be made from the assessor's book, as equalized for county taxation, and the records of assessments of property as filed by the railroad commissioner or board of assessment in the office of the county clerk, a list of the names of all persons or corporations liable for such taxes, and the amount of property owned by each and liable therefor, and the total amount of taxes due from each, and shall file a copy of the list with the board of trustees. The treasurer shall collect all taxes levied for common school purposes on the property of the district. The holder of the legal title, and the holder of the equitable title, and the claimant or bailee in possession of the property on the fifteenth day of September of the year the assessment is made, shall be liable for the taxes thereon; but as between themselves, it shall be the duty of the holder of the equitable title to list the property, and pay the taxes thereon, whether the property be in possession or not at the time of the payment. The board of trustees shall, within five days after such tax list shall have been delivered to the chairman, fix the time at which such taxes shall be paid to the district treasurer, which shall not be less than two nor more than four months from the time of making such order. The board shall cause written or printed notices of the amount of the levy, and the time and places in which the tax is required to be paid, to be posted in at least three public places in the district. It shall be the duty of all tax-payers to pay their taxes to the treasurer at the time and in the place designated in the notice. On failure of any such tax-payer to pay his taxes within such designated priod, he shall, at the expiration thereof, be deemed delinquent, and a penalty of five per centum of the amount of the taxes due shall attach against each delinquent at the expiration of the period for receiving the taxes. It shall then be the treasurer's duty to collect such delinquent taxes, and levy on and sell property therefor, and make report thereof to the board of trustees. The treasurer shall collect the taxes within ninety days after receiving the list by sale of property or otherwise. He shall have the same power that the sheriff now has, in the collection of state and county revenue, and proceed in the same manner and receive the same compensation as the sheriff was entitled to receive; and for a failure to perform his duty, and other duties mentioned in this section, he shall be liable on his bond; and all such delinquent lists as may now be in the hands of the sheriff in this Commonwealth uncollected, shall be returned to the district treasurer for collection under this amendment, and such as have been wholly or partly collected by sheriffs shall be accounted for as provided in the original act. The treasurer shall, in his annual report to the trustees and to the county superintendent, make an itemized statement of the amount levied, the purpose of such levy, the itemized amount collected, the amount disbursed, and the amount still on hand. In case of vacancy by resignation or removal, the treasurer shall make settlement with, and turn over all moneys to the county superintendent immediately following such resignation or removal. The treasurer and county superintendents holding money for districts shall pay out same on order of board of trustees for said districts. In the event any one appointed to fill said office fails or refuses to qualify as such treasurer within thirty days after his appointment, or where the conditions are such in any school district, that the Board of Trustees deem it preferable for the sheriff to make collection of local taxes levied in the aid of said school district instead of having a district Treasurer for this purpose, it shall then be the duty of the sheriff of the county to collect such taxes upon the advice of the Board of Trustees that the taxes have been levied and the amount to collect, and the sheriff in such case shall discharge all the duties pertaining to the office of Treasurer, as provided in this Act. Approved March 9, 1898. CHAPTER 8. AN ACT for the benefit of the Eastern Kentucky Asylum for the Be it enacted by the General Assembly of the Commonwealth of Kentucky: Appropriation Asylum. § 1. That there is hereby appropriated out of the general revenue of the State the sum of thirty thousand dollars for the benefit of the Eastern Kentucky for Lexington Asylum for the Insane, at Lexington, to be expended by the board of commissioners thereof, in constructing adequate sewer for said institution, erecting a hospital, furnishing and equipping same, electric light plant, repairing cold storage building, putting in new and necessary plumbing, proper fire protection, repairs to old buildings and fencing. § 2. The money hereby appropriated shall be drawn on drafts of the board of commissioners of said institution, and upon such draft, or drafts, being made to and upon him, the Auditor of Public Accounts shall draw his warrant, or warrants, upon the treasurer of this State in favor of the treasurer of said asylum, for any sum or sums, of money not exceeding the amount hereby appropriated to said institution; but no part of such money shall be drawn from the treasurer of said institution, except in pay |