Page:1915 North Dakota Session Laws.pdf/267

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HIGHWAYS 237


HIGHWAYS CHAPTER

168.

[H. B. No. 328—Dean.]

PAYMENT OF HIGHWAY TAXES. AN ACT

to Amend Section 1990p of the Compiled Laws of 1913, Relating to the Payment of Highway Taxes.

Be it Enacted § 1.

of 1913

by the Legislative Assembly

AMENDMENT.]

of

the State

of North Dakota:

That Section 1990p of the Compiled Laws

to read as follows: Any taxpayer in any ROAD LABOR or TAXPAYERS.] township, who so elects, shall notify the township overseer of high ways before May 1st, of his intention to work out his road tax, and the township overseer shall file a list of such names with the town ship clerk before May 15th. Provided, that in unorganized ter ritory the district overseer of highways or the deputy county sup erintendent of highways shall file said list with the County Auditor. Said taxpayers shall then be employed on the highways at the time and place at which the district overseer or the deputy county sup The compensation for erintendent of highways shall designate. this labor shall be paid as provided in Chapter 149 of the Session Laws of 1911. In all cases when the taxpayer elects to work out road taxes and when a warrant is drawn in his favor on the town ship treasury for the amount of taxes worked out by him, such warrants, if not paid when presented because of lack of funds shall not draw any interest whatever, but the County Treasurer shall credit the person named therein with the face value thereof Without the computation of any interest, provided, however, that the face value of warrant does not exceed the amount of his road_taxes for that year. Whenever a taxpayer elects not to pay his road taxes in [cash] labor he shall be deemed to accept the conditions here pre scribed and shall not be entitled to any interest upon warrants drawn in the manner herein provided. § 2. EMERGENCY.] An emergency is hereby declared to exist and this Act shall take effect and be in force immediately after its passage and approval. Approved, March 9, 1915. be amended

§ 1990p.

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