Appeal from assessment. Bond. from, shall be paid by the county or township appealing, to the county treasurer of said county, and placed to the credit of the road district. If the apportionment of the county road commissioners is not sustained, the road district shall pay the cost of such appeal. SEC. 46. The owner of any lands assessed a per cent for benefits for tmproving any highway, who may conceive himself aggrieved by the assessment made by the county road commissioners, may, within ten days after the hearing of the review heretofore provided by the county road commisstoirers, appeal therefrom, and for such purpose make an Application. application to the probate court of the county in which his land is situate, for a review of the per cent of benefits assessed for such improvement upon his land in any township. Said appellant shall file with the probate court a bond in the sum of two hundred dollars, with one or more sureties, to be approved by said court, conditioned for the payment of all costs in case the assessment made by the county road commissioners shall be sustained. In case the assessment of the per cent of benefits made by the county road commissioners upon lands assessed in that township shall be susCost of appeal. tained by the board of review, the appellant shall pay the whole cost of such appeal. Such cost and expenses shall be ascertained and determined by the probate court; and if not paid the appellant shall be liable on his bond for the full amount of such costs in an action in law to be brought by the county road commissioners before any court having jurisdiction. If the assessment made by the county road commissioners on lands in such townships shall be changed, the road districts shall pay the cost of such appeal. Board of review. Of whom to consist. pointment. SEC. 47. On the receipt of such claim of appeal by the land owner and the giving of a bond as aforesaid, the probate court shall appoint a board of review to examine into and equalize the apportionment of the per cent of benefits assessed upon lands in that township. Such board of review shall consist of three competent and disinterested freeholders selected from townships in the same county, adjoining the Notice of ap- township where the land of the appellant is situated. Notice of the appointment of the board of review to review the apportionment of the per cent of benefits upon lands in any township shall be given by posting a notice thereof in five public and conspicuous places in the special assessment district in said township at least five days prior to the hearing in the probate court for the appointment of such board of review. Such board of review when appointed shall give notice of its hearing in the matter, and of the time and place when and where it will meet to review the apportionment of benefits upon the lands in said township, by posting a notice thereof at least five days before the day of hearing in five public and conspicuous places in said township within the special assessment district. Such board of review shall also cause a copy of such notice to be delivered to the appellant, Notice of hearing. Service on appellant. or left at his place of residence, if his residence is within the said township. SEC. 48. The apportionment of benefits for the proposed Apportionimprovements against the county at large and against the ment final. several townships at large, as made by the county road commissioners or in case of appeal by the county or any township as made by the board of review herein before provided for, shall be final and conclusive and shall not be changed by the board of review herein appointed to review the apportionment of benefits upon lands. The board of review herein Proofs and allegations. shall proceed at the time and place specified in their notice to hear the proofs and allegations of the parties in interest, and shall proceed to view the lands benefited by the proposed improvement, and to review all of the apportionments for benefits made by the county road commissioners on lands benefited in such township on account of such improvement, and if in their judgment there be manifest error in any such Errors to be apportionment upon lands benefited, they shall make such changes therein and equalize the same as they deem just and equitable. All boundaries of the special assessment district Boundaries. as made by the county road commissioners, or by the board of review herein before mentioned, upon appeal shall be final and conclusive; the board of review appointed to review the apportionment of the per cent upon lands shall have no power to add additional lands to the special assessment district. But one appeal shall be acted upon to review the ap- One appeal. portionment of the per cent of benefits assessed upon lands in any township. corrected. SEC. 49. The several boards of review may adjourn from Adjournment. time to time, for the hearing of appeals; and public announcement of such adjourning shall be given. certified. of new com SEC. 50. The several boards of review shall certify to the Findings to be county road commissioners, their finding and determination upon any appeal, which finding and determination as to the per cent of benefits to be assessed upon particular tracts, or parcels of lands benefited, shall be final and conclusive. SEC. 51. Should any person appointed on either of the Appointment boards of review as aforesaid, neglect or refuse to serve, or missioner. be unable to act, the county road commissioners shall report the same to the probate court, who shall, upon like notice, as in the first instance, proceed to appoint others, or another, competent and disinterested person or persons, to act on said board of review. The person or persons so appointed shall have the same power and perform the same duties as herein provided for the board of review in the first instance. SEC. 52. All the assessment rolls under this act, re- Assessment ported to the board of supervisors at the annual meeting thereof, shall be ordered spread and collected by the board; and they shall order any rolls reported to them, while they are in session, spread and collected. Rolls not reported be- When rolls to fore the final adjournment of such boards at their annual October meeting, shall stand over until the following year, rolls. stand over. Collection of delayed installment. notwithstanding they may have been ordered collected by the county road commissioners, the prior year. Where the contract is let prior to the annual meeting of the board of supervisors in October, and by reason of delay occurring from appeals to review the apportionment of benefits taken, so that the assessment roll, as finally determined, cannot be laid before the meetings of the board of supervisors, such delay shall not affect the collection of the second installment of the assessment, but both the first and second installments shall be collected the next year. In such case, the first installment shall not draw interest. Tax set aside. Benefits. Description of lands. School and state lands. Notice to public domain commission. Record of taxes. Warrant for payment. Disposal of amounts. Patent withheld. Drainage of highways. Miscellaneous. SEC. 53. In case any tax assessed under the provisions of this act shall be set aside, except for the reason that the petition for the improvement does not confer jurisdiction upon the county road commissioners to act, the county road commissioners shall begin proceedings anew at the stage where they shall be correct. SEC. 54. All apportionment for benefits under the provisions of this act, shall be upon the principle of benefits derived. All description of lands under the provisions of this act shall be made by bounding the same or by giving the local sub-divisions thereof; and it may be described by designations of the lot, or in some way by which it may be known and identified. SEC. 55. Part paid school and State lands shall be assessed their per cent for benefits, and the collection thereof shall be enforced as State and county taxes against such lands are collected and enforced. Notice of the portion assessed upon the State lands shall be reported by the county road commissioners to the Public Domain Commission within ten days after the tax assessment shall have been made by the county road commissioners. The Public Domain Commission shall enter upon their records against each description of said lands the amount of taxes assessed thereon, for such improvement, and shall certify the same to the Auditor General, who shall draw his warrant on the State Treasurer therefor, to be paid out of any funds in his hands not otherwise appropriated. Such amounts shall be forwarded by the Public Domain Commission to the county treasurer of the county in question, on or before the fifteenth day of January, thereafter, and shall by him be credited to the fund of the road district in question. No patent shall issue to any person for such lands until all special assessments for highway improvements are paid, with interest at the rate of six per cent per annum. SEC. 56. In case the county road commissioners shall deem it necessary for the proper drainage of the highway to be improved, that any drain or water course be laid out and established, deepened and widened, cleaned out, straight- necessity SEC. 57. The county road commissioners acting under the Clerks. provisions of this act, may employ all necessary clerks, whose pay shall not exceed three dollars per day; and such clerk hire, and any legal expense shall be charged to the several road districts in behalf of which they shall be employed. They may likewise employ an attorney when they deem the Attorney. same necessary. All incidental expenses shall be paid out of Incidental the first moneys collected. expenses. etc. SEC. 58. The county road commissioners shall procure Records. record books, and keep a record of all the proceedings had under this act, and they shall procure the necessary station- Stationery, ery and supplies, which expenses shall be paid by the county. SEC. 59. The county road commissioners shall render an Annual report. annual report to the board of supervisors, of their doings, showing itemized statements of all the sums ordered raised by them and expended by them. Such statements shall be filed on or before the first day of the annual meeting of the supervisors in October. tive board. SEC. 60. The county road commissioners shall work to Administragether as an administrative board in the performance of their work. tion of SEC. 61. In case any county road commissioner shall be Disqualificainterested in the improvement of any highway, or for any member. reason disqualified to act thereon, then the remaining county road commissioner, or commissioners, shall proceed with the work; and the action of such county road commissioner or commissioners not interested, shall be valid and effective. In case any county road commissioner is disqualified to act upon any proposed improvement, such facts shall be entered upon Entry on the records of the county road commissioners. records. SEC. 62. The county road commissioners shall employ a Engineer. competent engineer. In case the county draws State reward money upon the improvement of any highways, the engineer thereon shall be subject to the approval of the State Highway Approval Commissioner, and no engineer shall be employed on such missioner. highways, without such approval. of state com estimates. SEC. 63. As the work of improvement progresses, the Written county road commissioners shall cause written estimates to be made, and certificates of work done and materials fur Certificates. How signed. contracts. Affidavit of contractor. nished, and of the value of the work accomplished by the several contractors. These estimates and certificates shall be made and signed by a competent engineer. At the request of any contractor doing work, such estimate shall be made at least once in each month. The county road commissioners Payments on shall make no payment on any contract without such written estimates and certificates where the total contract price shall be five hundred dollars or over. Before the final completion of the work, and its final acceptance by them, they shall not pay more than eighty per cent of the amount of such estimates and certificates. Before payment is made on any estimate or certificate aforesaid, the contractor shall file an affidavit showing, either that all labor and material so far used in the improvement has been paid for by him, or an Statement of itemized statement giving the several amounts and names of persons to whom anything is owing for labor and material used in the particular improvement contracted for by him, or he shall file releases from all persons unpaid for either labor or material used in such improvement. In case it ap pears from such affidavits that any labor or material is not paid for, the county road commissioner shall deduct from any payment to be made by them such indebtedness for material and labor. The county road commissioners, out of money so retained by them, may pay any such indebtedness; and they shall pay such indebtedness out of such money on the request of any contractor. They shall not be obliged to pay on the request of a creditor until such creditor shall have put his claim into final judgment. amounts due. Releases. Deduction from amount due. Payment of indebtedness. Bond of successful bidder. Action on bond. Use and benefit of bond. Contracts without advertising. Certiorari. SEC. 64. In addition to the bond required for the faithful performance of the work, the successful bidder shall give a bond to the county road commissioners, in a sum to be fixed by them, and to be approved by them, conditioned for the payment of all labor and material used by the contractor or his subcontractors in the improvement to be made by them. The county road commissioners, or any person or their assigns, injured, may bring action on such bond. The bond herein required shall be deemed for the use and benefit of any person, his representatives or assigns, furnishing labor or material for such improvement. SEC. 65. The county road commissioners may let contracts under five hundred dollars without advertising. They may make payments on such contracts without the estimates and certificates above required. Actions and Healing Provisions. SEC. 66. The proceedings herein provided for improving any highway, shall be subject to review upon certiorari. Notice of such certiorari shall be served upon the county commissioners, or one of them, within ten days after the making of their apportionment of benefits for such improvement |