for the amount of the contract price for the faithful performance of such contract.

Section Sixteen. The Commissioners Court shall be empowered to make such rules and regulations as to road improvement not inconsistent with this act, as may be necessary to comply with any law of the State or Federal Government extending State or Federal Aid.

Section Seventeen. That there is hereby levied, fixed, imposed and required to be paid 2c per gallon on all gasoline, kerosene, naptha, or other motor fuel used, sold or purchased in Walker County, Alabama, which amount when collected shall go into the road and bridge fund for said County and used exclusively for the working and maintenance of roads and bridges. in said County, and for no other purpose.

Section Eighteen. That each and every retail dealer in said County, shall pay to the County Treasurer of said County the sum of two cents on each and every gallon of gasoline, kerosene, naptha or other motor fuel sold by them to persons for the purpose of operating motor vehicles in said County or for any other purpose where motor power is used, the same to be paid on or before the tenth day of each month for all sold the previous month; that such retail dealer shall furnish to the County Treasurer on or before the tenth of each month the amount of gasoline or kerosene sold by him for such purpose during the previous month, and the person, firm or corporation from whom he purchased such gasoline or kerosene provided that the 2c on each gallon is paid but one time.

Section Nineteen. That each person, firm or corporation engaged in selling gasoline or kerosene, naptha or other motor fuel to retail dealers shall file with the Treasurer of Walker County, Alabama, a statement of the amount of such gasoline or kerosene sold or delivered by it or them, and the name and address of the person, firm, or corporation to whom such sales were made, which statement must be filed not later than the tenth day of each month, showing the amount so sold or delivered the previous month.

Section Twenty. That any person, firm or corporation who violates any of the provisions of the two preceding Sections shall be guilty of a misdemeanor and shall be fined for each such violation not less than ten dollars nor more than five hundred dollars, and all of such fines shall go into the road and bridge fund for said County.

Section Twenty-One. That it shall be the duty of the County Commissioners of their respective districts to see that the provisions of Sections 18, 19, and 20, be enforced and to start proceedings for the collection of such amounts due under said provisions and to institute Criminal Proceedings against any one who fails to comply with the requirements thereof.

Section Twenty-Two. That on the first day of each month or within ten days thereafter the Chairman of said Board of Commissioners (of Revenue) shall publish or cause to be published in some newspaper published in said county at the expense of the county, a copy of the minutes kept by said Chairman of said board as required by this act, which minutes shall show among other things, each and every expenditure made or authorized by said Board, to whom paid and for what paid, and each and every warrant issued and to whom and for what, of all such minutes the previous month, and that on or before the 15th day of January of each year the chairman of said Board shall have published at the expense of the County in some newspaper published in said county, a full and complete statement of all moneys received by the County the previous year for road purposes showing from what source and from whom, and also a full and complete statement of every expenditure for road and bridge purposes and to whom such expenditures were made and for what purpose. And in addition to the publication of such receipts and expenditures or in lieu thereof, the Board of Revenue of said County may have such receipts and expenditures published in pamphlet form and mailed out or distributed to at least one-fourth of the voters of each precinct in said County, the expenses for which shall be paid out of the general revenue of said County.

Section Twenty-Three. If any section or provision of this act shall be declared void or unconstitutional it shall not affect or destroy the validity or constitutionality of any other section or provision which is not in and of itself void or unconstitutional.

Section Twenty-Four. That this act shall become effective upon its approval by the Governor.

Section Twenty-Five. That all laws and parts of laws, local general and special in conflict with this act be and the same are hereby repealed.

Approved Sept. 27, 1923.

No. 416.)

AN ACT

(H. 953. Wall.

To provide for the manner of appointing or electing a marshal or chief or police of the City of Athens, Alabama, and to provide for the fixing of his salary and term of office.

Be it enacted by the Legislature of Alabama:

Section 1. That hereafter the marshal of the City of Athens, Alabama, shall be officially designated and known as Chief of Police of said City of Athens, Alabama.

Section 2. That as soon as practicable after the mayor and board of aldermen or other governing body of the City of Athens, Alabama, shall be elected and enter upon their offices respectievly, they shall elect a chief of police for the City of Athens, Alabama, and fix his salary.

Section 3. That said chief of police shall hold his office at the discretion of the mayor and the board of aldermen or governing body of the City of Athens, Alabama, by whatever name known and that he may be discharged at any time by said governing body without cause shown.

Section 4. That all laws or parts of laws general, local or special in conflict herewith are hereby expressly repealed. Approved Sept. 27, 1923.

No. 419.)

AN ACT

(H. 1047. Elliott.

fo impose a per capita Road Tax in lieu of Personal Service on the Public Roads of Choctaw County, Alabama, to provide for the Collection of such Tax and the Disposition of the Proceeds thereof; to provide for the appointment of a Road Supervisor for said County; to provide for the appointment of Road Overseers; to authorize the appointment of a Road Engineer, and to otherwise provide for the more efficient construction, maintenance and improvement of the Public Roads and Bridges in said Choctaw County, Alabama.

Be it enacted by the Legislature of Alabama:

Section 1. That there is hereby fixed a per capita road tax of seven dollars and fifty cents ($7.50) per calendar year on all persons subject to road duty in said county when paid before delinquency and a per capita road tax of ten dollars ($10.00) per calendar year when such road tax has become delinquent.

Section 2. That it shall be the duty of the Board of Revenue to fix and impose a per capita road tax of not less than seven dollars and fifty cents ($7.50) nor more than ten dollars ($10.00), as provided in the preceding section, on all persons subject to road duty in said county in lieu of work on the public roads. It shall be the duty of said Board of Revenue to make and pass such orders, rules and regulations necessary or proper to facilitate the collection of such tax and to provide for the working of the public roads by such persons subject to road duty as fail or refuse to pay said tax, and to do and perform all other acts and to make any and all other orders, rules and regulations deemed necessary or advisable for the efficient contsruction, maintenance and improvement of the public roads and bridges of said county.

Section 3. The Board of Revenue shall divide the public roads of said county into road precincts not exceeding six miles in length and shall at its first regular meeting in December, 1923, and at its first meeting in December of each year thereafter appoint and employ some suitable person or persons who shall make a list of all those who are subject to road work under the general laws of the state or under the provisions of this Act and the laws, rules and regulations of said Board of Revenue promulgated under the authority herein contained, and the person or persons so appointed and employed shall during the month of January, 1924 and annually thereafter make and prepare such lists giving the race, age and place of residence of such persons subject to road duty and on or before the first day of February of 1924 and annually thereafter shall file such lists with the Clerk of said Board of Revenue and for such service the Board of Revenue shall fix and allow such compensation as it may deem fair and reasonable and order the same paid by warrant from the general fund or any special road and bridge fund of the county.

Section 4. That from such lists the Clerk of the Board of Revenue shall annually during the first five days of the month of February prepare in alphabetical arrangement a record of all such lists, designating as definitely as practicable by election precincts and road precincts the residence of such persons so listed, and from such record he shall furnish lists to the person or persons hereinafter authorized to collect the per capita road tax of said county.

Section 5. The Board of Revenue shall have the authority to employ such person or persons as may be considered necessary to collect said per capita road tax and fix and allow such fees, commissions or other compensation as it may deem fair and reasonable and shall order the same paid from the general fund or any special road and bridge fund of the county. The road Supervisor may be designated by said Board as Road Tax Collector. The person or persons appointed, designated or employed to collect said taxes shall be required by the Board of Revenue to enter into a bond in the sum of One Thousand ($1,000.00) Dollars with good and sufficient sureties payable to Choctaw County and conditioned upon the faithful discharge of the trusts and to indemnify said county against any loss sustained by failure to pay over and properly account for any and all road tax by him collected. Such collectors shall be required by the Board of Revenue to make settlement of all road taxes collected by him on March 1st of each year and semimonthly thereafter, until his employment as such road tax collector shall terminate, provided, that where a road tax has become delinquent it may be paid to the Road Supervisor or to the Clerk of the Board of Revenue. The Board of Revenue shall

cause to be printed in duplicate for carbon copies the necessary books of receipts for regular road tax and separate similar books for delinquent road tax with the amount of such tax printed plainly with figures on such receipts. They shall be numbered consecutively and the road tax collector to whom the same are delivered shall be charged with the amount of such receipts by inclusive numbers and shall be required by the Board of Revenue to render strict accounting for the full amount of all money indicated by such original receitps as are not returned by him to the clerk of the Board of Revenue or which are not accounted for to the satisfaction of the Board of Revenue.

Section 6. The Clerk of the Board of Revenue shall from the collections so returned to him, enter the payment thereof opposite the name of each person enrolled on the record of persons subject to road duty and shall certify and pay to the County Treasurer or other custodian of county funds the amount of said collections for the credit of the per capita tax fund of Choctaw County.

Section 7. That when it shall come to the knowledge of any member of the Board of Revenue that any person has failed to be listed on the records provided for in this act, he shall forthwith report the name of such person to the Clerk of said Board for enrollment.

Section 8. The Board of Revenue shall declare all persons subject to road duty in said county who have failed to pay the per capita road tax by the fifteenth of March annually as delinquent road tax payers, provided, that any person subject to the road work herein provided for who shall have been absent from said county from January to March 15th of any year and returns to said county and any person subject to road work who shall have moved into Choctaw County subsequent to March 15th, shall not be deemed delinquent until the period of ten days shall have elapsed from the date of such return or moving to the county, at the expiration of which time the per capita road tax due by such person shall be and become delinquent.

Section 9. The Board of Revenue shall employ a Road Supervisor and fix his salary at not exceeding One Hundred and. Fifty Dollars per month, provided however, that such Supervisor shall be paid his personal and transportation expenses not to exceed fifty dollars per month. It shall be the duty of such Road Supervisor to make all contracts for road and bridge construction, maintenance and repair work, subject to the approval of the Board of Revenue; to supervise all such road and bridge work whether done under contract or by the county; to present. to the Board of Revenue monthly estimates of all contemplated work for the ensuing month; to make to the Board of Revenue each month an itemized report in detail of all work done by or under his supervision during the preceding month, a copy of