1899_public laws_450_9
CHAPTER 449, An act to provide for the building and keeping in repair the public roads in Polk county. The General Assembly of North Carolina do enact:
All persons subject to taxation under this act may if they so desire work out the amount of their tax on the public roads in their sections under the supervision of the overseer at the rate of fifty -50 cents per day or by furnishing a substitute to be acceptable to and approved by said overseer.