of such highway district's contribution to the net road and bridge fund, as those terms are in this section defined.

All moneys thereafter coming into such county road and bridge funds by reason of county levies made prior to the organization of the highway district, but which may not, at the time of such organization, have been collected by the county, shall as fast as collected, be accounted for and apportioned on the methods and principles above set forth, and the highway district's proper share herein paid over to such highway district.

Pending final adjustment and payment of the amounts provided for in this section, the Board of County Commissioners is authorized to retain such proportion of said funds as shall be required to meet outstanding valid warrants lawfully issued against the same prior to the organization of such highway district and outstanding indebtedness of the county lawfully contracted prior to the organization of such highway district and lawfully chargeable and payable out of such funds. This section shall not apply to the proceeds of taxes specially levied to meet the requirements of bonds issued by the county.

SEC. 33. The Highway Board may in its discretion levy a road poll tax for the local highway purposes of such district, as distinguished from the district's contribution to the general road and bridge taxes levied by the county, such road poll tax to be of such amount as may be fixed by the Board, to be paid into the general fund of the district. Such tax shall not be payable otherwise than in money, and shall be collected, paid over and accounted for, in the mode provided for the collection of other poll taxes, except as otherwise herein provided, and except that the duties imposed upon the tax collector in respect to other poll taxes shall be performed by the deputy directors of highways, in respect to the persons liable for such tax levied within their respective divisions.

Road poll taxes due from persons within included municipalities, as defined in Section Sixty-four (64) of this Act, shall be collected by the treasurer of the highway district.

The Highway Board may make and enforce rules and regulations for the collection of road poll taxes, and may employ or appoint collectors thereof other than those named in this Act, and may contract for their compensation.

In December of each year, the secretary of the Highway Board shall transmit to the tax collector of the county a list of all persons on the road poll tax lists of the district whose road poll taxes are delinquent; and such delinquent road poll taxes shall be collected as other poll taxes are col

lected, and when collected, shall be paid to the treasurer of the district.

SEC. 34. Each deputy director must, within twenty days after his qualification, deliver to the Highway Board a list of the residents of his division. This list must be laid before the Board at its first meeting held thereafter. Each deputy must, from time to time, add to his list the names of residents of his division who were omitted from the original list or who have become residents of such division since the original list was made.

SEC. 35. Corporations and other employers in any Highway district are responsible for road poll taxes levied or chargeable against their employes, and a notice to the employer or managing agent requiring the payment of the road poll tax of the employe, charges such employer with such road poll tax.

Upon notice from the Highway Board or from the director of highways or deputy director, it shall be the duty of every corporation or other employer within the district, to transmit to the secretary of the Highway Board a true and correct list of all persons employed by such employer during the year, and such lists shall be kept complete, so as to show the names of all persons employed by such employer during the year. It shall be the duty of every such employer to withhold from the wages or salary of every adult person who shall be employed by him for two weeks or more during such year, the amount of any such annual road poll tax, as may have been levied by the Highway Board, and to pay the same over to the treasurer of the Highway Board, or to the deputy director for the division; Provided, That every person whose road poll tax has been paid, shall be entitled to receive from the Highway Board, or from the deputy director collecting the same, a receipt for such road poll tax for such year, specifying the place at which the same has been paid and the name of the district receiving the same; and any person presenting such receipt shall be exempted for the remainder of such calendar year from the payment of any other or further road poll tax in the State of Idaho; the payment in any calendar year of any road poll tax levied by the Board of County Commissioners of any county, evidenced by the tax receipt signed by the proper authorities, shall, in like manner, exempt the holder thereof from the payment of any other or further road poll tax in the State of Idaho, during such calendar year. Every corporation or other employer who shall fail to comply with the provisions of this section shall be liable to the Highway district in an amount equal to twice the amount of the road poll tax for

every employe failing to pay the tax, together with costs of collection, to be recoveered in an action therefor by the Highway Board. Such double liability may be enforced in a single action or in separate actions, and the employer's liability in respect to each employe need not be pleaded as a separate cause of action; nor shall one action against an employer hereunder be a bar to another action against the same employer based upon the non-payment of the road poll taxes of other employes, whether occuring before or after the bringing of the first action.

SEC. 36. Every person, company or corporation paying the road poll tax of another, may deduct the same from any indebtedness of such person.

SEC. 37. Taxation for road and bridge purposes by the Board of County Commissioners under the general laws shall be uniform upon the same class of subjects within the limits of the territory of the county, including without change or discrimination all territory included within any highway district. But in respect to all such county taxes levied for road or bridge purposes, including the road taxes authorized by Sections 900 and 901 and the bridge tax authorized by Section 1647 of the Political Code, that may be assessed and collected within the limits of any Highway district, such taxes shall be applied as follows, and the assessor and tax collector of the county, and any other officer that may be charged by law with the collection of such taxes, shall apply the same as follows; the provisions of sub-divisions 1 and 2 of this section being confined exclusively to taxes for highway purposes assessed and collected by the county within the limits of such highway district:

1. In respect to that portion of such taxes which shall have been assessed and collected within the limits of any included municipality, as defined in Section Sixty-four (64) hereof, such portion shall be paid and applied as follows:

(a) To such municipality, twenty-five per cent. of so much of such portion as shall consist of the road tax authorized by section 900 of the Political Code; unless by the charter of such municipality or other special law, such municipality may be entitled to a different percentage of such road taxes, and in that case such different percentage so provided by such charter or special law shall be paid to such municipality. This provision is enacted in accordance with the legislative policy of the State as expressed in section 882, subdivision 6, and section 893 of the Political Code, that each incorporated municipality in a county shall be entitled to the expenditure within such municipality and by its own municipal authorities of twenty-five per cent. of the general county road taxes collected within such municipalities.

(b) To the highway district, seventy per cent. of so much of such portion as shall have been realized from the road tax authorized by section 900 of the Political Code; and ninety-five per cent. of all of such portion realized from other sources.

(c) To the county, five per cent. of such portion, to be paid to the County Treasurer and to be thereafter apportioned by the proper officers between the road and bridge funds of the county.

2. In respect to that portion of such taxes which shall have been assessed and collected within the highway district and outside of the limits of any included municipality, such portion shall be paid and applied as follows:

(a) To the highway district, ninety-five per cent. of such portion;

(b) To the county, five per cent. of such portion, to be paid to the county treasurer, and to be thereafter apportioned by the proper officers between the road and bridge funds of the county.

SEC. 38. Whenever a highway district shall have been organized at a date prior in the calendar year to the date of the levy by the Board of County Commissioners of the road tax authorized by Section 900 of the Political Code, then in respect to the division of the proceeds of the taxes collected from the levy made in that year, the proportions to be received by the highway district and by the county respectively, as provided in paragraphs (b) and (c) of Subdivision 1, and paragraphs (a) and (b) of Subdivision 2 of Section 37 hereof, shall be modified as follows; but this modification shall apply only to the levy made in the year in which such district was organized.

Of the proceeds of the road and bridge taxes, respectively, the county may retain, before making any division with the district, an amount sufficient to meet outstanding valid warrants lawfully issued against the same prior to the organization of such highway district, and to meet indebtedness of the county lawfully contracted against the same prior to the organization of such district and lawfully chargeable and payable out of such funds; and the expression "Taxes for highway purposes assessed and collected by the county within the limits of such highway district," as that expression is used and applied in the second sentence of Section Thirty-seven (37) hereof, which taxes are subject to the apportionment and division provided for in such Section, shall be deemed to refer to the district's pro rata proportion of the net proceeds of all the county road and bridge taxes, viz., of the whole of such proceeds after making the deduc

tions herein before specified for lawful warrants and lawful indebtedness. The district's pro rata proportion of such net proceeds shall be a sum which bears the same ratio to the whole of such net proceeds that the total of the assessed valuations within the highway district bears to the total of the assessed valuations of the county, as shown by the assessment list of the year of the organization of the highway district. In case the effect of the modification authorized by this section will be to increase the county's share of the taxes assessed and collected within the highway district to an amount greater than five per cent thereof, then in order that the county shall be entitled to the benefit of such modification, the Board of County Commissioners must, within five (5) days after making the road levy authorized by Section 900 of the Political Code, in the calendar year of the organization of the highway district, cause to be filed with the secretary of the highway district, and with the assessor and collector, a certificate, in duplicate, under oath, showing the amount of the deductions for warrants and other indebtedness theretofore issued or contracted, in detail, and prior to the second Monday of the following January the Board of County Commissioners shall file with the same persons similar duplicate certificates showing the amount of such deductions claimed by the county and the resulting net amount belonging to the highway district. The amount to be received by the highway district shall be taken to be the amount so certified by the Board of County Commissioners, and the tax assessor and collector shall make his payments accordingly, unless within twenty days after the filing of such second certificate with the collector the Highway Board shall file with him written objections thereto. In case such written objections be so filed, the secretary of the highway district shall within such twenty days cause a copy thereof to be filed with the clerk of the Board of County Commissioners. Thereafter a written adjustment may be made, fixing the amount due the highway district, signed by a majority of the Board of County Commissioners and by a majority of the Highway Board and filed with the assessor and tax collector, and the amount as shown thereby shall be taken to be the correct amount to be received by the highway district, and the tax assessor and collector shall pay the same accordingly, or at any time after the filing of such objections the same may be brought on for summary hearing before the District Court of the district, on such notice as the court or a judge thereof shall direct, and the District Court shall hear and determine such controversy on the merits and shall make an order determining the same and fixing the amount to be paid to the high