with an affidavit thereto, sworn to before the supervisor of the town, or some justice of the peace of the county, that on all tracts of land or railroad property on such list opposite which the word "paid" is written, such tax is paid and that on all tracts of land or railroad property on such list, opposite which the word "paid" is not, written, such tax is due and remains unpaid, according to the best of his knowledge and belief. 111. If any overseer shall refuse or neglect to deliver such list to the supervisors as provided in the last preceding section, or shall neglect or refuse to make the affidavit as therein directed, he shall, for every such offense, forfeit the sum of five dollars, and also the amount of taxes remaining unpaid, to be recovered by the commissioners of highways of the town, to be applied by them in improving the roads and bridges of such town. 114. Account-Moneys Paid to Successor. Every such overseer shall also, then and there, render an account, in writing, of all moneys in his hands by virtue of his office, and shall also pay over the same to his successor in office. 115. Penalty for Neglect. If any overseer shall refuse or neglect to render such account or if, having rendered the same, he shall refuse or neglect to pay any balance which may then be due from him, he shall, for every such offense, forfeit the sum of five dollars, to be recovered with the balance of the moneys remaining in his hands, by the commissioners of highways of the town, and to be applied in making and improving the roads and bridges. It shall be the duty of the commissioners to prosecute for such penalty, in every instance of such refusal or neglect. Poll Tax. (Hurd Ch. 24 § 289.) 1. That the city council in all cities and the president and board of trustees in all villages in this State, may have power, by ordinance, to require every able bodied male inhabitant of any such city or village, above the age of twenty-one years, and under the age of fifty years (excepting paupers, idiots, lunatics, and such others as are exempt by law), to labor on the streets and alleys of any such city or village, not more than two (2) days in each year; but such ordinance shall provide for commutation of such labor at seventy-five cents per day. 2. Any such city council or president and board of trustees of any such village shall have power, by ordinance, to provide such fines and penalties as may be necessary to enforce the provisions of this act. (Hurd Ch. 121 § 186.) 60. At the meeting to be held on the second Tuesday in March, they shall make a list of the able-bodied men in their district between the ages of twenty-one and fifty years, and deliver the same to their treasurer on or before the first day of April in each year, and assess at such meeting against each person upon such list a sum not less than one dollar nor more than five dollars as a poll tax for highway purposes, to be paid to such treasurer by the first Monday in June of each year: Provided, that paupers, idiots and lunatics, ministers of the gospel in actual charge of a church or parish, trustees of schools, school directors and other school officers performing like duties shall not be compelled to pay a poll tax for highway pur poses: Provided, further, that this list shall not include persons within the limits of cities or incorporated villages. The treasurer shall, within ten days after such list is delivered to him cause written or printed or partly written and partly printed, notices to be posted in at least five public places in such district stating the time when and the place where he will be in such road district for the purpose of collecting poll tax, which notices shall be posted at least fifteen days before the time fixed for the collection of such poll tax and said notices shall be deemed sufficient demand for said poll tax. It shall be the duty of the treasurer to make out and present to the commissioners at their regular meeting in June of each year a list of those who have not paid their poll tax and the reasons, if any were rendered, why such person or persons have not paid. If it shall appear that any of such delinquents are poor persons and unable to pay their poll tax, but are willing to labor upon the roads of such district, the commissioners may permit such poor person to work out his poll tax upon the roads of the district at one dollar per day. The treasurer shall, within twenty days after the regular meeting in June of each year, make a complaint, under oath, before any justice of the peace of his county, against each person who has not paid his poll tax, unless good cause be shown why such complaint should not be made, and such justice of the peace shall thereupon issue his warrant to any constable of his county against such person complained against, and shall, upon his arrest, proceed to hear and determine the cause according to law, and in case the issue be found against the defendant he shall be fined in a sum not exceeding $25, and not less than double the amount which shall appear to be due from him for poll tax, and he shall stand committed to the county jail until fine and costs are fully paid: ་་ Provided, that such person so committed may be discharged from custody upon paying the costs of suit and entering into bond, with good security, in double the amount of such fine, to be approved by the justice of the peace, conditioned that such delinquent shall, within thirty days from the date thereof, discharge such fine in money or road labor under the direction of the commissioners of such road district. All moneys collected under the provisions of this act shall be paid to the treasurer of the district, and by him reported to the commissioners at their next regular meeting. [As amended 1889.] Collector. 213. If a collector shall fail or refuse to pay the amount of an auditor's order, or any part thereof, by the first day of March, annually, or as soon thereafter as it may be presented, the county superintendent shall begin an action for debt against the collector and his securities in any court having competent jurisdiction, and unless it shall appear to the satisfaction of the court that on the first day of March, or on the day of presentation of payment thereafter, the collector had not collected funds sufficient to pay such order, interest at the rate of twelve per cent per annum upon the amount due shall be assessed as damages and included in the judgment against the collector. Tax Titles. 1. That whenever the grantee of a tax deed to real estate, or any one claiming thereunder, shall not be in possession or occupation of said premises so claimed and shall not take or institute proceedings in good faith to take possession within one year after the date of the first tax deed under his alleged tax title then it shall be lawful for the owner of said real estate or his agent or attorney to pay or tender said tax title holder the amount of moneys paid out and expended by said tax title holder upon said sale with five per cent (5 per cent) interest per annum thereon together with subsequent taxes and specials paid and the statutory fees and costs incurred and that upon such payment or tender the said tax title holder shall reconvey the premises aforesaid to the owner thereof the amount of such tender may be based upon an estimate prepared by the county clerk. In preparing such estimate, the county clerk shall include, in addition to the amount of moneys herein provided for, the following fees to the tax title holder: For preparing the affidavit of compliance with law, $1.00. For service of the notices provided by law, which must be served by holders of certificates of sale, to occupants, owners or parties interested in real estate sold for taxes, the sum of not to exceed $3.00 for each lot, block, tract or piece of land, as listed, assessed and sold in one description. For recording the tax deed, the actual cost of same, as ascertained from the recorder of deeds. The county clerk shall be entitled to a fee of $1.00 for preparing the estimate herein provided, and such estimate of the county clerk shall be prima facie evidence in all courts of the amount due said tax title holder. 2. Any tax title holder failing or refusing to reconvey said premises to the owner thereof on demand after payment or tender of the amounts due, as provided for in section 1 of this act, shall be fined a sum not less than fifty dollars ($50.00) and not more than two hundred dollars ($200.00) for each offense. One-half of said fine shall go to said property owner and onehalf to the county. TELEGRAPH AND TELEPHONES. 5. Penalty for Injuring Telegraphs. Any person who shall unlawfully, intentionally and maliciously injure, molest or destroy any telegraph line, wire or cable, pole, pier or abutment, or the material or property belonging thereto, or any unauthorized person or persons who shall unlawfully, willfully and maliciously cut, break, tap, or make any connection with any telegraph line, wire, cable, or instrument, or unlawfully, willfully and maliciously copy in any unauthorized manner, any message, either social, business, sporting news or commercial reports passing over it, in this State; or who shall willfully and maliciously prevent, obstruct or delay, by any means or contrivance whatsoever, the sending, conveying or delivery, in this State, of any authorized communication, by or through any telegraph line, wire, or cable, under the control of any telegraph company doing business in this State; or who shall willfully and maliciously aid, agree with, employ or conspire with any unauthorized person or persons to unlawfully do, or cause to be done, any of the acts herein before mentioned, shall on conviction thereof, be deemed guilty of a misdemeanor and be punished by a fine of not less than $300 nor more than $500, or imprisonment in the county jail not exceeding one year, or both, at the discretion of the court having cognizance thereof. Prosecution under this act shall be by indictment in any court having criminal jurisdiction. [As amended 1891.] 6. Refusal to Receive or Transmit Dispatches. If any company or person owning or operating any telegraph line in this state shall refuse to receive any dispatch from any other company or person owning or operating any telegraph line in this state, or shall refuse or willfully neglect to transmit the same in good faith, and without partiality, the company or person so offending shall forfeit all rights and franchises acquired un, der the laws of this state, and shall forfeit all right to transact telegraph business in this state, and may be enjoined therefrom by bill of complaint filed in any court of competent jurisdiction, and be liable to pay all damages which shall accrue, by reason of such refusal, to the company or person offering such dispatch for transmission. r 7. Messages Sent in Order of Reception Suppression Revealing Contents. It shall be the duty of all persons employed in transmitting messages by telegraph to transmit them in the order in which they are received; and any person who shall fail so to transmit a message, or who shall suppress a message, or who shall make known the contents of a message to any person other than the one to whom it is addressed, or his agent, or who shall wrongfully take from any dispatch to any newspaper any information and send it to any newspaper other than the one to which it is addressed, shall be deemed guilty of a misdemeanor, and be punished by a fine not exceeding one thousand dollars ($1,000). § 7a. Any telegraph company or any officer, agent or employee of a telegraph company which shall disclose or knowingly permit to be disclosed, or shall impart or knowingly permit to be imparted, the contents of any message entrusted to such company for transmission, to any person, firm or corporation other than the person, firm or corporation to which the said message is addressed, shall be deemed guilty of a misdemeanor and upon conviction thereof may be punished by a fine not exceeding one thousand dollars ($1,000). Filed June 29, 1917.' * 18.0 Transmitting Falsehoods. Whoever shall transmit or cause to be transmitted by telegraph, from any place in this state to any other place in this state or elsewhere, any falsehood, knowing the same to be such, shall be fined in any sum not exceeding $500. 置 9. Aiding Rebellion, Riot, Etc. Any person who, for the purpose of inciting or aiding rebellion, riot or insurrection in this state against the government or laws of this state or of the United States, or a hostile invasion of this state, shall transmit or cause to be transmitted by telegraph any communication whatever, shall be imprisoned in the penitentiary not exceeding ten years, |