ART. 14.]' KENT COUNTT. 677

accounted for by the supervisor of the district where the road
lies.

161. The county commissioners of said county may, upon ap-
plication, authorize the erection of gates upon any public road
in said county.

162. The owner of every gate kept on the public road shall
have the same hung on good iron hinges, swinging clear and
free and easily to be opened, and shall keep the same and that
part of the road he shall occupy immediately round about said
gate, for the space of ten yards, in good order and repair.

163. The owner of every gate on the public roads shall pay a
tax of one dollar per annum thereon.

164. Each supervisor of the public roads, at the time he ren-
ders his accounts to the county commissioners of said county,
shall accompany the same with a list, under oath, of the number
of gates on the public roads in the district in which he is a
supervisor, and designate to whom they belong, and when a list
of gates has been so rendered, the persons to whom they belong
shall stand charged annually on the books of the collector there-
with, until he or they shall satisfy the county commissioners
of their abatement or removal.

166. The county oommieBioners, when making out tBte list of
taxes, shall enter to each owner of a gate or gates on the public
roads in said county, the amount of his gate tax, together with
his regular county tax, to be collected by the collector of the
county taxes as taxes are collected, and to be applied to the
general expenses of the county.

166. In all cases where tenants shall reside on lands through
which public roads may pass, on which any gate may be, such
tenants may pay the tax thereon, and shall, upon producing the
collector's receipt, be allowed the same by the landlord in their
rent.

167. No person shall run on any of the public roada of said
county any horse, mare or gelding, for the purpose of racing.

168. Any person so offending shall be deemed guilty of a mis-
demeanor and be liable to presentment by the grand jury of