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a refund is obtained through misrepresentation shall constitute a separate offense.

3. The establishment of the special rates provided for herein shall not be construed as a standard or as a criterion by which to measure other rates.

4. It shall be unlawful for any railroad company to charge in excess of the rates herein provided for, during the period mentioned in section one hereof, and any such company convicted of violating the provisions of this act, shall be fined not less than fifty dollars nor more than one hundred dollars for each offense, each shipment upon which a greater charge is made shall constitute a separate offense.

5. Whereas, there is at present a great demand for an increased production of food stuffs, and, whereas, the distribution of limestone will aid materially in the crops to be raised in the ensuing year, an emergency is hereby declared to exist and this act shall take effect from and after its passage and approval by the Governor.

Approved March 30, 1918.

CHAPTER 118.

AN ACT to prescribed and provide a license tax upon all persons, firms or corporations standing a stud-horse, jack or bull in this Commonwealth, and fixing the amount of said license, fixing the date of the expiration of the license provided for, and providing the manner for the registering and recording of the breed, name, age, color, sire and dam of the animal to be licensed, and fixing a fee for such registration, and fixing penalties for failure to procure licenses.

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

1. Every person, firm or corporation who shall stand a stud-horse, jack or bull in this Com

monwealth, shall pay as a license tax to the Commonwealth of Kentucky for the privilege of standing said stud-horse, jack or bull, a sum equal to twenty per cent. (20%) of the greatest sum charged for services of the animal to be stood, whether the same be for a season or to insure a get; provided, however, that the minimum license for any studhorse shall be ten dollars ($10.00) and the minimum license for any jack shall be ten dollars ($10.00) and the minimum license for any bull shall be one dollar ($1.00). And in addition to said license, each person applying for the license shall pay to the Commissioner of Agriculture of this Commonwealth, the sum of one dollar ($1.00) as a registration fee; said one dollar ($1.00) to be paid to the county court clerk at the time of the issual of any license for a stud-horse, jack or bull.

The applicant for such license shall state on oath the largest amount he intends to charge, directly or indirectly, for the service of the animal, and if in property or other things, the value thereof, and said license shall be procured before any service of any such animal is rendered.

2. The Commissioner of Agriculture shall provide proper blanks upon which shall be recorded the breed, name, age, color, sire, and dam, together with the name and postoffice address of the owner of the animal licensed under section one of this act, together with a statement as to whether or not the animal is registered in any stud-book, naming the volume and page in which said registry is contained, if any.

§ 3. Any person, firm or corporation who shall stand a stud-horse, jack or bull before procuring the license required by this act shall be fined not less than five dollars ($5.00), or more than five hun

dred dollars ($500.00) and each service shall constitute a separate offense.

§ 4. All laws and parts of laws in conflict with this act are hereby repealed.

Approved March 28, 1918.

CHAPTER 119.

AN ACT creating and relating to the office of County Road Engineer in counties containing more than 200,000 population and providing for his term of office, qualification, assistants and compensation, and repealing all laws in conflict herewith.

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

1. That in all counties of this Commonwealth, containing a population of over two hundred thousand, a county road engineer shall be elected by the fiscal court (whether it be composed of the justices of the piece of said county and the county judge, or three commissioners and the county judge), whose powers and duties shall be the same as the powers and duties of the county road engineers of other counties of this Commonwealth, as is provided in Chapter 80 of the Acts of 1914; provided, that no one shall be elected county road engineer as hereinbefore provided, unless he shall be a college graduate, holding an engineering degree, and have practiced his profession for at least four years in responsible charge of work, or if not a college graduate, shall have practiced his profession for at least ten years, six years of which he shall have been in responsible charge of work. And provided further, that he shall take and pass the examination required of county road engineers of the other

counties of this Commonwealth, as provided in Chapter 80 of the Acts of 1914.

2. Said county road engineer shall hold his office for a period of four years from the date of his election; provided, however, that the fiscal court is empowered to remove said engineer for inefficiency, incompetency, or for neglect of duty, after charges duly preferred and hearing given said engineer.

3. Said county road engineer shall receive not less than $3,000.00 nor more than $5,000.00 per annum for his services, in the discretion of the body electing him.

4. Said county road engineer shall be allowed assistants, inspectors, time keepers and all other necessary help for the performance of his duties, which assistants, inspectors, time keepers and all other necessary help, shall be appointed by the said county road engineer, with the advice and consent of the fiscal court.

5. The salaries of said county road engineer, his assistants, inspectors, time keepers and all other necessary help, shall be fixed subject to the provisions of this act, and allowed and appropriated by the fiscal court of such counties, and paid out of the county levy, as other moneys are paid by the county.

6. Chapter XI, of the Acts of 1912, being Section 4679b of Kentucky Statutes, Carroll's Edition 1915, and Section 82 of Chapter 80, of the Acts of 1914, being Section 43561 of Kentucky Statutes, Carroll's Edition 1915, and all laws, or parts of laws, in conflict with this act, are hereby repealed. Approved March 28, 1918.

CHAPTER 120.

AN ACT to amend and re-enact Section 4122, Kentucky Statutes, Edition 1915, relating to the duties of the County Board of Supervisors.

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

§ 1. That Section 4122, Kentucky Statutes, Edition 1915, be amended and re-enacted so that it will read as follows:

The sheriff shall notify all such taxpayers whose list has been increased or assessed by the board, and also notify them of the time to which the board adjourned. Notice to non-residents or infants shall be to their attorney, agent or guardian; if none in the county, by posting in some conspicuous place on the premises. Where the increase or the assessment made by the board amounts to less than $200.00 on any taxpayer, it shall be deemed sufficient if the sheriff shall mail to the taxpayer a notice giving this information, and a return by the sheriff showing that he sent by first class mail the notice addressed to the taxpayer at his address given on the schedule of his list, or in the case of an assessment made by the board, to the postoffice nearest where the property is located, shall be deemed sufficient notice to the taxpayer. The sheriff shall be allowed a reasonable compensation for his services to be paid out of the county levy.

Approved March 28, 1918.

CHAPTER 121.

AN ACT to amend Chapter 22B Section 415B Sub-sections 6 and 15 of Carroll's Statutes 1915 Edition, entitled, "An Act to repeal and re-enact an Act entitled, an act to repeal and reenact an act entitled, "An Act granting pensions to indigent and disabled Confederate Soldiers," which became a law March 18th, 1914.

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