CHAPTER 95. AN ACT to amend and re-enact Section 30 of Chapter 1 of the Acts of the Extraordinary Session of the General Assembly of 1917, and also to repeal and re-enact Section 4239d of the Kentucky Statutes, Edition 1915, relating to the duties and compensation of the county clerk in making certification of tax books, making out tax bills and recapitulation sheets. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That Section 30 of Chapter 1 of the Acts of the Extraordinary Session of the General Assembly of 1917, and Section 4239d of the Kentucky Statutes, Edition 1915, be amended and re-enacted so that the two sections together as amended will read as follows: The clerk shall certify to the county court the approval of the tax books, and the county court shall enter the fact of record; also the amount due to supervisors for their services. On a presentation of a copy of the order the Auditor shall draw his warrant on the Treasurer in favor of the assessor for the portion of his claims, as provided by law, and the amount due the supervisors and clerks for their services. For making out the tax bills the clerk shall be allowed the sum of seven cents for each tax bill so made out for the sheriff or collector. For making said recapitulation sheets as provided by law, and recording same in the tax books, he shall be allowed ten cents a line for each line across the page, including the last total value. For making out said tax bill for the sheriff in case of omitted assessment, the clerk shall be allowed the sum of fifty cents for each tax bill, but the clerk shall not be paid any part of his compensation by the State where the taxpayer does not assess any property subject to taxation for State purposes. Neither approved nor disapproved. CHAPTER 96. AN ACT relating to exemptions of household goods and other personal property to a person with a family, and prescribing the duties of the county clerk in relation thereto, and fixing his compensation. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. In allowing exemptions of household goods and other personal property to a person with a family, the clerk in making out his tax bills shall proceed as follows: Where such taxpayer assesses tangible personal property of less value than two hundred and fifty dollars all such property shall be exempt; where such property is of greater value than two hundred and fifty dollars the household goods and kitchen furniture shall be used to make up the exemptions to the extent of two hundred and fifty dollars. If the household goods and kitchen furniture do not amount to two hundred and fifty dollars, the remaining amount of exemptions shall be made up from the assessed value of live stock; if the assessed value of live stock is not sufficient to make up the balance, the remaining amount shall be made up from the assessed value of agricultural implements, manufacturing machinery and raw material; if the assessed value of the three last mentioned items is not sufficient to make up the balance, any balance shall be made up from the assessed value of the remaining tangible personal property of the taxpayer. Before the second Monday in March each year the county clerk shall make out a statement showing the total exemptions allowed on household goods and kitchen furniture, the total exemptions allowed on live stock, the total exemptions allowed on agricultural implements, manufacturing machinery and raw material, and the total exemptions allowed on all other tangible property. Said statement shall be placed on file in his office, and a copy thereof sent immediately to the State Tax Commission. For his services in making out said statement the fiscal court of the county shall make the county clerk a reasonable allowance, one-half of which shall be paid by the State upon proper certification to the Auditor, subject, however, to the approval of the Auditor as to the reasonableness and correctness of the amount allowed, and the other half shall be paid by the county. $ 2. Whereas, it is impossible to determine the amount of taxes due, either to the State or county, under the present law, and it is necessary that the rule herein laid down shall be followed during the present year, an emergency is declared to exist and this act shall take effect upon its approval by the Governor. Neither approved nor disapproved. CHAPTER 97. AN ACT to change the time of holding the circuit court in the Second Judicial District. Be it enacted by the General Assembly of the Commonwealth of Kentucky: That Section 965 of Kentucky Statutes relating to time of holding circuit court in the Second Judi cial District be changed and in lieu thereof that the time of holding court in said district shall be as follows, to-wit, Second District, McCracken County at Paducah. On the first Monday in January criminal term 18 juridical days. On the first Monday in February civil term 42 juridical days. On the second Monday in April criminal term 18 juridical days. On the second Monday in May civil term 36 juridical days. On the fourth Monday in September criminal term 18 juridical days. On the first Monday in November civil term 36 juridical days. In Marshall County at Benton. On the fourth Monday in March 12 juridical days. On the fourth Monday in June 18 juridical days. On the third Monday in October 12 juridical days. This act shall take effect on the first day of August 1918 and not before. Neither approved nor disapproved. CHAPTER 98. AN ACT to amend an act entitled "An Act to amend the school laws and to create Boards of Education and to define their duties in cities of the first class," which was approved March 4, 1910. Be it enacted by the General Assembly of the Commonwealth of Kentucky: § 1. That Section 19 of an act entitled "An Act to amend the school laws and to create Boards of Education and to define their duties in cities of the first class," which was approved March 4, 1910, be repealed and that in lieu thereof the following be enacted as Section 19 of said act: Section 19. Work of construction, alteration or repair may be done by contract or directly by the business director. (a) The business director shall make a careful estimate of the cost of any such work. If the estimate exceeds $100.00 in amount he shall submit it in writing to the Board of Education, and the work must in such case be done by contract let by the board, unless the board shall order it done directly by the business director, and shall state in its order the amount of the estimate and the board's reason for ordering it to be done directly. If such order be entered the business director shall proceed with the work. If no such order is entered and the work is to be done, the necessary plans and specifications shall be prepared, bids shall be solicited by such advertisement as the board may provide, and the contract shall be made by the board after public letting to the lowest responsible bidder, but the board may reject all bids. (b) Where the business director's estimate of the cost of any work of construction, alteration or repair does not exceed $100.00, he shall preserve such estimate in his office, and he may proceed to do such work directly or by contract, and in the latter case the contract may be made for the board by him. Before making any such contract he shall prepare plans and specifications if necessary, shall solicit bids in such manner as the board shall provide, and he shall make the contract with the lowest responsible bidder, but he may reject all bids. (c) An exception to the foregoing rules is allowed where in the opinion of the business director |