||¦21 three hundred dollars' worth of property. Sec. 3. The poll tax and all assessment of tax for road purposes, may be paid in labor upon the roads and highways, at the rate of ten hours good, and faithful labor for each day assessed, or commute the same by paying into the hands of the county commissioner, or the supervisor of the precinct, in which he, she, or they do reside, one dollar and fifty cents for each and every day's labor so assessed. Sec. 4. Each precinct shall be considered a road district, until otherwise ordered by the county court; and in all such precincts or road districts, where there is no supervisor, they shall appoint one, who shall hold his office until superseded by an election. Sec. 5. It shall be the duty of the county commissioners in their respective counties, to open and keep in good repair all public roads and bridges, so far as the labor and means hereby devoted to road purposes will allow; and the supervisors of roads are hereby required to expend the labor and means of their respective districts for road purposes, under the direction and general superintendence of the said county commissioner, or pay over into his hands the residue of all means by them collected; and it shall be the duty of the county commissioner, to make out and deliver to the county court at their March term annually, a full and complete report of all sums, either in labor, money, or otherwise received by him, and the disbursements of the same. Sec. 6. Any person liable to the aforesaid tax, who shall refuse or neglect to perform the labor herein required, or pay in lieu thereof the sum herein specified, when required by the supervisor of the district, or the county commissioner of their county after they have received reasonable notice of the time and place where said labor may be expended, or money paid, shall forfeit and pay for each offence twice the amount of the tax required, together with the costs of court, which amount may be recovered before any justice of the peace, or court having jurisdiction.