Levy to pay bonds.-The trustees are authorized and re quired to assess and levy, in the usual manner, an annual tax to pay the interest upon such bonds, and also such further tax, in every year, as they shall find, on computation, to be necessary to redeem the principal of said bonds at maturity. This power of taxation is special and in addition to the powers of taxation otherwise conferred upon the trustees by law.'

Sinking fund formed. The trustees must immediately proceed to purchase and redeem the bonds with the money raised by such taxes and levy, or, on failure to obtain the same, must invest in the bonds and stocks of the United States, or of the State of Ohio, any funds in the treasury, or which may hereafter come into the same, as the proceeds of a tax levied for the purpose of a sinking fund, to pay the principal of such bonded indebtedness when the same shall fall due, until the funds are needed for the purpose for which they were levied and collected, and the interest accruing from such investment must be added to and made a part of the sinking fund.1

No part of the sinking fund can be lawfully appropriated to any other use or purpose.'

Power to issue bonds.-The trustees of a township have no authority to issue bonds or incur indebtedness, except in pursuance of some statute conferring it upon them.

The power to create local indebtedness is one of great importance, and has been jealously guarded by the constitution and laws of the state. Excepting for a very small number of objects, which will be found set forth elsewhere, no such power exists in the township; and when it is desired to raise a larger sum than can be obtained by taxation for any local improvement or other purpose, recourse must usually be had to the general assembly for the proper authority.

Bonds in aid of railroads.-The trustees of any township

168 Ohio L. 46.

which has heretofore subscribed to the capital stock of any railroad, turnpike, or plank-road company, and has issued, or may hereafter issue, any bonds in payment of such subscription, are authorized to sell the stock so received, and apply the proceeds thereof to the payment and cancellation of the bonds; or, in case the bonds have been paid, they are authorized to sell the stock, and place the proceeds to the credit of the general fund of the township. In either case, the sale may be upon such terms as the trustees deem most beneficial to the township.1

In case the bonds can not be obtained for redemption at par, the proceeds of the stock must be invested in United States bonds, or the bonds of this state, or upon bond and mortgage upon unincumbered real estate held in fee simple in the county-the loan not to exceed one-half the appraised value of the mortgaged property—and held exclusively as a fund for the payment of interest upon, and redemption of the bonds, which may be redeemed either at maturity or before, if they can be obtained at par.'

All cases where townships lawfully became stockholders in such corporations must have occurred prior to the adop tion of the present constitution of the state, in 1851, for section 6 of article 8 forbids the general assembly to author. ize any township "to become a stockholder in any jointstock company, corporation, or association whatever, or to raise money for, or loan its credit to, or in aid of, any such company, corporation, or association."

Bonds issued by townships subsequently divided.—When a township has been divided into two or more parts, subsequent to the original issue of bonds, in aid or for purposes of public improvement, it is competent for the authorities of the parts so constituted, jointly, to issue new bonds for the amount becoming due. 1489.

Annual meeting to levy tax to pay bonds.-The trustees of the townships so constituted out of the division of a town

1 S. & S. 113.

ship, are required to meet annually. within thirty days after the first Monday of April, and jointly assess and levy on the taxable property within the limits of the original township, which has been divided, the taxes necessary to pay the interest, and such sum as they may deem expedient for the redemption of the principal of such bonds 1490.

CHAPTER V.

CEMETERIES.

SECTION 1. ESTABLISHMENT OF.

Power to purchase lands, etc.-The township trustees may accept conveyance of, or purchase, and fence, protect, and improve all such lands, in one or more places in the township, as they may deem necessary and proper, for cemetery purposes; but, before any purchase or appropriation can be made, or conveyance accepted, it must be authorized by a vote of the electors of the township, as hereinafter set forth. 1464, 1465.

Levy to pay for purchase and improvement of lands.—For the purpose of paying for lands purchased or appropriated, and the necessary expenses of fencing, protecting, and improving the same, the trustees are authorized, after the electors have voted in favor thereof, to levy and assess such a per centum as will raise any sum, not exceeding two thousand dollars in any one year, until the purchase-money and interest are paid; and thereafter each year such sum as may be necessary for the care, supervision, repair, and improvement of such cemeteries. 1465.

Condemnation of lands for such purpose.-In case suitable lands can not be obtained by contract, upon reasonable terms, the trustees may proceed to select and condemn lands, within the limits of the township, for cemetery pur poses, not exceeding ten acres in amount. 1464.

Proceedings to condemn.-It is provided that the condemnation proceedings shall be governed by the provisions of law regulating the appropriation of private property by corporations; and that it shall be shown in such proceedings, to the satisfaction of the court, that suitable

premises can not be obtained by contract, upon reasonable terms. 1464.

Certain lands can not be taken.-Land can not be taken for cemetery purposes upon which there is any house, barn, stable, or other building, or upon which there may be any orchard or nursery, or any mineral or medicinal spring, or any well yielding oil or salt water, or which is within two hundred yards of any dwelling-house.1 1464.

Road to cemetery.-The trustees, when petitioned by twentyfive interested persons, are required to provide a public road to any township cemetery over which they have control, in the same manner as herein provided for establishing cemeteries and obtaining lands therefor.2

Vote must be taken before levy made.-Before any purchase or appropriation is made, or conveyance accepted, as provided above, for cemetery purposes, it is necessary to submit the question to the voters of the township at the regular April election.3 1465.

Notice of election.-On the order of the trustees, or on the written application of any six electors of the township, specifying as near as may be the proposed location of the cemetery or cemeteries, and the estimated cost thereof, including inclosing and improving the same, it is the duty of the clerk to give notice at least twenty days before the election that the vote will be taken, by posting up written notices in at least three public places of the township. 1465.

To the Electors of

No. 7. FORM OF NOTICE.

Township:

Notice is hereby given that, at the election to be held

177 Ohio Laws, 41; 88 Laws, 584.

2 1464, as amended, 88 Laws, 584.

3

By a reasonable construction of the two sections of the statute, an election, and vote in favor of the tax, are preliminary requisites indispensable to authorize the trustees to proceed, under the statute, to purchase a cemetery, and to direct township orders to be issued in payment thereof. Trustees of Paris Tp. v. Cherry, 8 Ohio St. 564.

The statutory provision requiring a preliminary vote to authorize a levy and assessment for the purchase of cemetery grounds, is not in contravention of section 26 of article 2 of the constitution of this state. Ibid.