February 12, 1842

Nauvoo, Illinois
Nauvoo City Resolutions: Transferred the business of the burying ground to the standing Committee on Public Grounds, and established a road labor tax to be assessed at three days during the year of 1842. This labor tax applied to male citizens between twenty-one and fifty years of age. If they neglected to help maintain city streets, they were fined one dollar per day.
Sources: 
Sustaining the Law: Joseph Smith's Legal Encounters Gordon A. Madsen, Jeffrey N. Walker, and John W. Welch, 
Winter Quarters

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