||104 LAWS OF UTAH. tain its rights in all Courts and places as is or may be possessed by domestic corporations or natural persons. Approved Jan. 16, 1863. ¦:o: 111 i m p CHAPTER LXXV. An ACT providing for a Poll Tax for Road Purposes. Sec. 1.-Be it enacted by the Governor and Legislative Assembly of the Territory* of Utah: That each County Court shall, at its next December term, district its respective county into as many portions as may, in its judgment, render it convenient to carry out the provisions of this act most effectively for the general good, and appoint a Supervisor for each district. It shall require annually a poll tax, not to execeed two day's labor, or one and a half dollars per day in lieu thereof, of every able-bodied male inhabitant over sixteen and under fifty years of age; said labor to be performed upon any Territorial or county road within the limits of the county, under the direction of their respective Supervisors; and all means, other than labor, accruing from said tax, shall be paid over to the Supervisor of the district, to be by him expended to the best advantage upon the roads aforesaid, after reserving therefrom an amount sufficient to remunerate himself for his servises, as hereinafter provided. Sec. 2.-Each Supervisor shall give bonds, with security, to be approved by the Probate Judge or Clerk of the County Court, payable to the people of their respective counties, for a sum not exceeding five, hundred dollars, for the faithful performance of his duties according to the requirements of this act, which bond shall be filed in the office of the Clerk of the County Court, and shall receive the sum of two dollars for each day's faithful service in the duties of his office, to be paid out of the poll tax of his district. Sec. 3.-It shall be the duty of the County Court to furnish each Supervisor with a suitable book for his official accounts, containing a list of poll tax payers within Ms district, so near as may be, together with a statement of the amount of poll tax required of each person liable under the first section of this act, to which the Supervisor is authorized and required to add the names of all persons within his district thus liable, whose names may have been omitted. Sec. 4.-Each Supervisor shall, at his discretion, notify so many persons, whose names are on his list, as he may deem practicable, to appear at such time and place as their services may be required, with appropriate tools for the kind of work to be performed, giving the parties at least three days', notice of such requirement. When teams may be required, the Supervisor shall negotiate for the same at an equitable rate. Sec. 5.-Any person notified, as provided by section four, desirous of making-other pay than labor, may give the supervisor notice accordingly; and if he pay the amount of his tax for the current year before the day he has been required to perform the labor, he shall be justified in non-appearance; but, Otherwise, the Supervisor may, as such, sue and coflect the same as an action of debt, and no property shall be exempt from execution on judgment so recovered. Sec. 6.-Each Supervisor shall, at the December term of the County Court, annually make a full report to said Court of the amount of labor performed, the amount collected in other means, and in what manner expended, with the amount and kind of means on hand. Approved Jan. 16, 1862.