be imposed upon such transfer at the highest rate which, upon the happening of any of said contingencies or conditions would be possible under the provisions of this act, and such tax so imposed shall be due and payable forthwith by the administrators, executors or trustees out of the property transferred, provided, however, that on the happening of any contingency whereby the said property or any part thereof is transferred to a person or corporation exempt from taxation under the provisions of the inheritance tax laws of this State or to a person taxable at a less rate than the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between the amount paid and the amount which such person or corporation shall pay under the classification and provisions of Chapter 26 of the Acts of 1916, together with legal interest from the time of such payment: Provided further that the bond provided for in Section 4281b, of the Kentucky Statutes (Carroll's 1915 Edition), shall not apply to the provisions of this act.

§ 2. The provisions of this act shall apply to the estates of all decedents which have not been actually distributed under orders of a court of competent jurisdiction and also to property which is transferred in trust or otherwise and the rights, interests and estates of the transferees are now contingent as set out in Section 1 hereof, and shall apply also to the estates of all other persons who may die after this act takes effect, but the provisions of this act shall not apply to the estate of any person who died prior to January 1st, 1916.

§ 3. If any part of this act shall be held to be unconstitutional, that fact shall not affect any other

part of the act, it being the intention of the General Assembly to enact each part of this bill separately.

§ 4. Whereas there are many estates of decedents now in the process of administration by the courts of this State, and there seems to be some uncertainty as to the method and procedure of imposing and collecting the taxes on contingent interests and estates as set out in Section 1 hereof, an emergency is therefore declared to exist and this act shall take effect from and after its passage.

Approved March 26, 1918.

CHAPTER 57.

AN ACT to amend and re-enact Section 5 of an act entitled "An Act repealing Sections 4217, 4217a of the Kentucky Statutes, and requiring permits for certain kinds of merchants; defining temporary and transient merchants and providing for licensing same, regulating the advertising, representations and business of such merchants and prescribing penalties for fail ure to comply with the provisions of this act," being Chapter 111 of the Acts of 1916.

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

That Section 5 of Chapter 111 of the Acts of 1916, which Section 5 reads as follows:

"The provisions of this act shall not apply to sales made to dealers by commercial travelers or selling agents in the usual course of business, or to sheriffs, constables, bona fide assignees, receivers or trustees in bankruptcy or other public officers selling goods, wares and merchandise according to law, nor to any person selling farm and garden produce."

Be amended by adding thereto the following words:

"Nor shall this act apply to sales made by fire insurance companies or agencies acting for them, which sales are incidental to the adjustment or dis

position of fire insurance losses under policies covering merchandise in this Commonwealth." Provided such sales shall be made in the county in which the property is damaged.

And said section as so amended is hereby re-enacted to read as follows:

"The provisions of this act shall not apply to sales made to dealers by commercial travelers or selling agents in the usual course of business, or to sheriffs, constables, bona fide assignees, receivers or trustees in bankruptcy or other public officers selling goods, wares and merchandise according to law, nor to any person selling farm and garden produce, nor shall this act apply to sales made by fire insurance companies or agencies acting for them, which sales are incidental to the adjustment or disposition of fire insurance losses under policies covering merchandise in this Commonwealth, provided such sales shall be made in the county in which the property is damaged.

Approved March 26, 1918.

CHAPTER 58.

AN ACT to regulate the use and sale of wood alcohol. Whereas, wood alcohol is a poison, which when swallowed or inhaled, frequently causes blindness or death;

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. No person shall sell, offer for sale, give away, deal in or supply, or have in his possession with intent to sell, offer for sale, give away, deal in or supply any article of food or drink or any medicinal or toilet preparation intended for human use internally or externally, which contains any methyl alcohol, otherwise known as wood alcohol or wood

naphtha, either crude or refined, under or by whatever name or trade mark the same may be called or known, or which contains denatured alcohol containing methyl or wood alcohol.

2. No person shall sell, offer for sale, givo away, deal in or supply, or have in his possession with intent to sell, offer for sale, give away, deal in or supply any methyl alcohol, otherwise known as wood alcohol or wood naphtha, either crude or refined, under or by whatever name or trade mark the same may be called or known, unless the container in which the same is kept, sold, offered for sale, given away, dealt in or supplied, shall bear a notice containing the following device and words conspicuously printed or stenciled or typewritten thereon, viz.:

"Skull and Crossbones-Poison-Wood Alcohol or Wood Naphtha-Warning.-Wood alcohol is poisonous, and when inhaled or swallowed may cause blindness or death. It is unlawful to use this fluid in any way either internally or externally for the human body."

§ 3. No person shall sell, offer for sale, give away, deal in or supply, or have in his possession with intent to sell, offer for sale, give away, deal in or supply any denatured alcohol that contains methyl or wood alcohol, unless the container in which the same is kept, sold, offered for sale, given away, dealt in or supplied shall bear a notice containing the following device and words conspicuously printed or stenciled or typewritten thereon, viz.:

"Skull and Crossbones-Poison-Denatured Alcohol-Warning.-This fluid contains Wood Alcohol and if inhaled or swallowed, may cause blindness or death. It is unlawful to use this fluid in

any way, either internally or externally, for the hu man body."

§ 4. Nothing in this Act shall be construed as interfering with any other requirement of the law as to labels.

§ 5. Any person, firm, or corporation violating any of the provisions of this act shall be guilty of a misdemeanor and shall be punished by a fine of not less than ten dollars ($10.00) nor more than one hundred dollars ($100.00), or by imprisonment for not less than (10) days nor more than fifty (50) days, or by both such fine and imprisonment.

§ 6. The provisions of this act shall take and be in effect on and after January 1st, 1919.

Neither approved nor disapproved.

CHAPTER 59.

AN ACT to repeal and re-enact Chapter 67, of the Acts of the General Assembly of 1910, relating to "Courts of Justice."

Be it enacted by the General Assembly of the Commonwealth of Kentucky:

§ 1. That Chapter 67, of the Acts of the General Assembly of 1910 (page 205) be and the same is now repealed, and that same be re-enacted, and when so re-enacted shall read as follows:

(13) The office of Janitor of the Court of Appeals is hereby abolished. The judges may appoint a sergeant-at-arms, tipstaff and bailiff, who shall each hold office during the pleasure of the court, and perform any and all duties that may be required of them by the court. The sergeant-at-arms shall receive five dollars per day, the tipstaff and bailiff shall receive four dollars per day respectively, to be paid monthly out of the treasury as other salaries are paid.