1476 KENT COUNTY. [ART. 15.

P. L. L, (1860,) art. 14, sec. 168.

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

Ibid sec. 164.

175. Each supervisor of the public roads, at the time he
renders his accounts to the county commissioners, shall accom-
pany 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 therewith, until they
shall satisfy the county commissioners of their abatement or
removal.

Ibid. sec. 165.

176. The county commissioners, when making out the list of
taxes, shall enter to each owner of a gate 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.

Ibid. sec. 166.

177. 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.

Ibid. sec. 167.

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

Ibid sec. 168.

179. Any person so offending shall be deemed guilty of a
misdemeanor, and be liable to presentment by the grand jury of
said county, and on conviction, shall be fined not less than five
nor more than fifty dollars, to be collected and paid to the clerk
of the circuit court for said county, for the benefit of the public,
school fund of said county.