Auditor to issue his warrant. appropriated, for the payment in full of Joshua Mitchell, for his services as commissioner of the revenue, for the county of Boone, for the year 1861. The auditor is hereby authorized to draw his warrant on the treasurer for the amount hereby appropriated. Late sheriff of uncollected of board. CHAPTER CXVII. An Act to provide for the collection of back taxes in the county of Boone. Passed February 28, 1872. Be it enacted by the Legislature of West Virginia: 1. That E. R. Bias, late sheriff of Boone county may turn over to board of Over to the board of supervisors of the county of Boone, any supervisors all uncollected taxes or levies for which he is liable, or accounttaxes and lovics. able for, for the years 1866, 1867, 1868, 1869, or either of them; and upon the surrender of the taxes and levies as Duties of clerk aforesaid, the clerk of the board of supervisors of said county shall place the same into the hands of the sheriff of said county for collection, taking his receipt therefor, showing the amount due for county purposes, and the amount due for state and school purposes, in separate columns, a copy of which receipt shall be transmitted by the clerk of said to be transmit board to the auditor of this state, and the said sheriff may collect the said taxes and levies by distress, or otherwise, at any time within one year from the passage of this act. Copy of receipt ted to auditor. Anthority to collect said taxes or levies. County taxes when collected to be paid to board supervisors. 2. The taxes and levies for county purposes, collected. by authority of this act, shall be paid by the sheriff of said county to the board of supervisors of said county; the shall be paid into the the first day of June, State and school taxes for state and school purposes into treasury. treasury of this state on or before taxes to be paid Taxes collected to go to credit 1873. 3. The taxes collected under the provisions of this act of late sheriff. shall be applied to the credit of the said E. R. Bias, sheriff as aforesaid. CHAPTER CXVIII. An Act to allow the Elk River Navigation Company to borrow money, and execute a mortgage for the payment of the same. Passed February 28, 1872. Be it enacted by the Legislature of West Virginia: money and secure payment of the same That it shall be lawful for the Elk River Navigation May borrow Company to borrow an amount of money not exceeding $500,000 at a rate of interest not exceeding ten per cent., and to execute a mortgage upon all their works and property on Elk river, to secure the payment of the same. CHAPTER CXIX. An Act to amend the charter of the city of St. Passed Feb. 28, 1872. Be it enacted by the Legislature of West Virginia: 1. That the second and third sections of an act passed secs. amended. on the twenty eighth day of February, eighteen hundred and seventy-one, entitled, "An act to amend the charter of the village of Kanawha city, in the county of Kanawha," be amended and re-enacted so as to read as follows: 2. Sections two, three, four, five, six, seven, eight, nine, Secs. repealed. ten, eleyen twelve, thirteen, fourteen, fifteen and sixteen, of the said act are hereby repealed. School district created. to be ex-officio 3. The said corporation shall be subject to the provisions subject to proof chapter forty-seven, of the code of West Virginia, and visions of code. shall be an independent school district, subject to the provisions of chapter forty-five of the code of West Virginia. But the council thereof shall be ex-officio the Council of town board of education therefor, and all taxes levied for school board of educapurposes by the said council shall be collected by the same Levy of taxes; officer that collects taxes levied by the council for other who to collect. corporation purposes, and such officer shall be ex-officio treasurer of the said independent school district: Provi- officio. ded, that all moneys raised by the authorities of said city, tion. Treasurer ex to be kept sepa rate, and used School moneys for free school purposes, shall be kept separate and apart from any and all other moneys raised by the authorities of said corporation, and that said moneys shall he used for no other purpose whatever, except for the use and benefit of the free schools of said corporation. only for school purposes. Precinct changed. Precinct established. CHAPTER CXX. An Act to change the places of voting in Irish Passed February 28, 1872. Be it enacted by the Legislature of West Virginia : 1. That the precinct known as Patton's School House, in Irish Corner township be, and the same is hereby changed to Price's Shop. 2. Be it further enacted, That James Mann's be, and the same is hereby established as a place of voting in the aforesaid township. Auditor to issue warrant. CHAPTER CXXI. An Act for the relief of Mrs. Elizabeth S. Shepherd, of Jefferson County. Passed February 28, 1872. Be it enacted by the Legislature of West Virginia : The auditor of the state is hereby authorized to refund Mrs. Elizabeth S. Shepherd, thirty-seven dollars for taxes erroneously assessed, out of any money not otherwise appropriated. CHAPTER CXXII. An Act to amend and re-enact an act passed Passed February 28, 1872. Be it enacted by the Legislature of West Virginia : 1. The second section of an act entitled "an act to in- Sec. amended. corporate the Little Kanawha Navigation Company," passed February 28, 1866, as amended by an act entitled "an act to amend the charter of the Little Kanawha Navigation Company," passed March 4, 1868, is hereby further amended so as to authorize the board of super- wood county visors of the county of Wood to change their loan to the change its lean said company to a subscription to the capital stock thereof to a subscription of like amount, subject to the terms and conditions expressed in the said section as the same is hereby amended. authorized to scription au made by the city counties. issue bonds. 2. The said section is hereby further amended so as to Additional subauthorize and empower the several boards of supervisors thorized to be of the counties therein named, and the mayor and council of Parkersburg of the city of Parkersburg to subscribe to the capital and certain stock of said company such additional sums as they may deem expedient and proper to be used towards the completion of said work, not to exceed twenty thousand dollars Amount. each, and the said counties and city are hereby severally authorized and empowered to issue their bonds in payment Authority to of such subscriptions, or additional subscriptions, upon such terms and conditions as may be agreed upon with said company, and the said boards of supervisors of the counties named as aforesaid in said act, and the mayor and council of the city of Parkersburg are further authorized and empowered to loan the bonds of the said counties and May loan said city respectively, to said company in such sums as they may deem expedient and proper, and the said counties and city are hereby severally authorized and empowered to issue their bonds to the said company in payment of such loan, or additional loans, upon such terms and conditions as may be agreed upon with said company, and further, the said boards of supervisors of the counties named as aforesaid, and the mayor and council of the city of Parkersburg, are respectively authorized and empowered to bonds. Authority to of guarantee payment of bonds company. super guarantee the payment of the bonds of the said company in such sums as they may deem expedient and proper, by the endorsement of the bonds of the said company, in such form, and upon such terms and conditions as may be agreed upon with said company. The said boards of visors and the mayor and council of the said city of Parkersburg are hereby fully authorized and empowered to When subscrip- make said subscriptions, loans or guarantees by endorseguarantee may ment as aforesaid, at any regular meeting, or at any special meetings, in which three-fourths of the members of said boards of supervisors, or the mayor and council of the said city shall be present. tions, loans and be made. Power to release liens upon the perty of com pany. 3. The mayor and council of the said city of Parkersworks and pro- burg, and the boards of supervisors of the counties of Wood and Wirt are hereby severally authorized and empowered, if they shall elect so to do, to release any lien they may have upon the works and property of the said company, to secure the payment of interest, or principal upon the bonds issued by them, respectively, in payment of their several loans, or subscriptions to the capital stock Right to collect of said company. But nothing herein contained shall impair or affect the right of the said city or the said counties to collect and receive the dividends which may be declared upon the capital stock of the said company owned by them respectively. dividends not impaired. Tolls and lockage. Improvement to be completed within a specified time. 4. The said company shall not collect tolls or lockage on any article or thing coming from the west fork of said river, or on any article or thing put into said Little Kanawha river above the mouth of the said west fork, except one dollar and fifty cents on each boat or barge, laden or unladen, and on each raft, at each lock completed, and in working order. But when the improvement is completed to the mouth of said west fork of the Little Kanawha river, said company may collect such tolls as are allowed by law on articles put into said river, at places where the same is improved by slack water navigation. 5. And it is further enacted, that said Little Kanawha Navigation Company shall construct and complete, and have in adequate working order all the necessary locks and dams between lock and dam number one, as the same is now numbered, and located above the town of Elizabeth, |
