Donations, who to

receive, etc.

When two or more parcels assessed

as one.

Notice

of hearing.

Special assessment rolls, legality of.

Petition for

etc.

of said counties payable out of the funds of said district in excess of the amounts that will come into his custody as a part of said fund under the provisions hereof.

SEC. 32. Donations of money may be received by either the State Highway Commissioner or the county road commissioners for the benefit of any road sought to be improved in accordance with the provisions of this act. Such money shall be paid to the treasurer of the county in which such special assessment district, or the greater portion thereof, is situated. Donations received before the preparation of the assessment roll shall be so applied as to decrease proportionately special assessments apportioned against individual property owners. In the event that the proposed improvement is not made, money so donated shall be returned to the donor on the warrant of the State Highway Commissioner or the board of county road commissioners as the case may be.

SEC. 35. In case two or more parcels of land owned by dif ferent persons shall be assessed as one parcel and the frontage of the different parcels upon the improvement are not relatively the same, the county road commissioners or the State Highway Commissioner, when the same is discovered, or any one of the several owners, may thereupon require the county road commissioners or the State Highway Commissioner to apportion this tax between the said several parcels, upon the principle of benefits derived. The county road commissioners or the State Highway Commissioner shall give the parties in interest five days' notice of their hearing, by posting a notice thereof, in a conspicuous place on each of such premises. On apportioning the tax as aforesaid, the county road commissioners or the State Highway Commissioner shall change their roll in accordance therewith, and if any rolls have been delivered to the county or township clerks, or to collecting officers, shall certify such change to them, who shall forthwith correct the roll in their hands, and collection shall be made accordingly. Such change may be made at any time before final decree is taken by the Auditor General of the State, for the sale of such lands for delinquent taxes.

SEC. 36. All special assessment rolls and copies of rolls heretofore required to be delivered to county or township clerks under this act shall be prima facie evidence of the regularity and legality of all proceedings had to levy such tax. Any determination herein required to be made by the State Highway Commissioner or by the board of county road commissioners shall be deemed to be final and conclusive as to the existence of the facts therein involved.

SEC. 37. In case a petition is presented to the State Highimprovement, way Commissioner where authority to act is hereby vested in the board of county road commissioners of the county wherein such road is situated, such petition shall be immediately transmitted to said board and action thereon is hereby authorized as though the said petition had been properly addressed and

presented in the first instance. Should a petition be presented to these county road commissioners for the improvement of any highway, in any county, and in the judgment of the county road commissioners, there should be lands liable to an assessment for benefits situate in any other county, then the county road commissioners shall certify such petition to the State Highway Commissioner, who shall thereupon proceed to act upon the same as though the said petition had been addressed to him in the first instance.

highway com

etc., may

SEC. 38. Any act or proceeding herein directed or author- Deputy ized to be performed or conducted by the State Highway Com- missioner, missioner, may be done by said commissioner in person, or by conduct one of his deputies or by any other person generally or spe- hearing, etc. cifically deputized by him for the doing of such work. Any determination made by such deputy, or any hearing or other proceeding conducted by him shall be deemed to be for the purpose of this act, and have the same legal force and significance as though personally performed by said commissioner.

ments in

road system.

SEC. 39. Whenever any highway shall be improved in coun- Improveties not under the county road system, such highways shall counties not be and remain under the jurisdiction of the several townships under county in which such highway improvement is situate: Provided, Proviso. That nothing herein contained shall authorize any township to interfere with the work of improving, maintaining or repairing such highway under the provisions of this act.

over highways

county

SEC. 40. All highways improved under the provisions of Jurisdiction this act by the county road commissioners, or by the State where more Highway Commissioner, where more than one county is af- than one fected, that are parts of county roads shall be and remain affected. under the jurisdiction of the county road commissioners of the county in which such highway is situate. Any township road improved hereunder shall be and remain subject to the jurisdiction or authority of the proper township officials after such improvement: Provided, however, That in all cases, the Proviso. jurisdiction of the county and township officials shall be subject to the right to make proper repairs out of the maintenance fund, if any, hereinbefore provided for. In any highways improved along a county line, jurisdiction over the portion improved shall remain the same as though no improvement had been made upon such highway.

assessment.

SEC. 41. The county at large, or any township at large Appeals from assessed a per cent for any benefit for the improvement of any highway by the county road commissioners, or by the State Highway Commissioner may within ten days after the final hearing of the review heretofore provided for, appeal therefrom, and for such purpose make an application to the probate court of the proper county for the appointment of a board of review, as hereinafter provided. Townships shall appear by their respective supervisors; and counties shall appear by their clerk and prosecuting attorney. The supervisor shall act upon the direction of his township board. The clerk and

Notice of, who to give.

Day of hearing.

Notice.

Board of review.

Board

assessments.

prosecuting attorney shall act upon the direction of their board of supervisors, or of a committee of that board to whom may have been referred by the whole board, questions pertaining to the highway improvements. Only one application for a board of review shall be entertained by the probate court to review any special assessment.

SEC. 42. The probate court upon the receipt of any such application for appeal shall forthwith notify the county road commissioners, or the State Highway Commissioner in writing of such an appeal. The probate court shall thereupon make an order appointing the day of hearing upon such application, and shall require notice of such hearing to be given the county at large, if subject to assessment hereunder and to the several township boards of the townships interested, and the county road commissioners, or the State Highway Commissioner, at least three days before such hearing. Such notice may be served on the clerk of the board of supervisors, and upon the township clerks of the respective townships. At such hearing, the probate court shall thereupon make an order, appointing three disinterested and competent freeholders of such county, not residents or freeholders of the township or townships affected or assessed for the proposed improvement, as members of a board of review. The persons so appointed shall constitute the board of review. The court shall thereupon immediately fix a time and place where the said board of review shall hold its first meeting to review such assessments, which time shall not be less than five, nor more than fifteen days from the date of such hearing. The county road commissioners, or the State Highway Commissioner, shall thereupon give notice to the persons so appointed of their appointment, and of the time and place of their first meeting, and shall give notice of such first meeting by posting notices in at least five public and conspicuous places in each township within the assessment district affected by such assessment, and by giving notice to the prosecuting attorney in the county, in all cases where the State is an interested party.

SEC. 43. At such hearing the board of review shall have to review, etc., the right, and it shall be their duty to review and equalize all assessments of per cent of benefits made by the county road commissioners, or the State Highway Commissioner, for such improvement upon the county at large, and the total assessment made upon the several townships, including the total per cent assessed upon lands benefited therein. Such board shall not review or equalize the assessment for benefits upon particular lands. The persons so appointed as such board of review shall be sworn to faithfully discharge the duties of such board of review.

Proofs and allegations,

etc.

SEC. 44. The board of review shall proceed to hear the proofs and allegations of the county, and of the several townships at large, in respect to the matter of the appeal, and shall proceed to view the lands benefited by such improve

or

ment, and to review the total per cent ordered to be paid by the county at large, and by each township, including the sum total per cent assessed upon lands benefited in such township, and if, in their judgment, there be manifest error inequality in such assessment, they shall order, or make such changes therein within the limitations hereinbefore provided, as they may deem just and equitable. The board of review shall not equalize the assessment between the several tracts or parcels of land. Should the board of review find, upon personal examination, that there are lands liable to be assessed for the construction of such improvement, that were not included in the assessment district made by the county road commissioners, or the State Highway Commissioner, they shall add such lands to the assessment district for such improvement. Before adding any lands to such special assessment district not included in the final order of the county road commissioners, or the State Highway Commissioner, the said board of review shall give the same notice as hereinbefore provided to be given by the county road commissioners, or the State Highway Commissioner, in establishing a special assessment district. The board of review shall meet at the time and place mentioned in their notice, to hear objections from the persons interested with respect to change in such district. On hearing such objections, the board of review, should they still deem it just and equitable that additional lands be included in the district, shall make their order in accordance therewith. The action and decision of the board of review shall be final. The action and decision of such board shall be reduced to writing and signed by a majority making the same, and shall be delivered to the county road commissioners, or the State Highway Commissioner, together with all other papers relating thereto.

to pay.

SEC. 45. In case the assessment of the county road com- Cost of missioners, or the State Highway Commissioner, shall be appeal, who sustained by such board of review, the appellant shall pay the whole cost and expense of the appeal. Such cost and expense shall be ascertained and determined by the judge of probate; and the amount so determined by said judge, or by the court on appeal therefrom, 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, or the State Highway Commissioner, 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 Appeal. benefits for improving any highway, who may conceive himself aggrieved by the assessment made by the county road commissioners, or the State Highway Commissioner, may, within ten days after the hearing of the review heretofore provided by the county road commissioners, or the State Highway Commissioner, appeal therefrom, and for such purpose make an application to the probate court of the county

Bond of appellant.

Apportionment of benefits.

Certifying determination, etc.

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, or the State Highway Commissioner, shall be sustained. In case the assessment of the per cent of benefits made by the county road commissioners, or the State Highway Commissioner, upon lands assessed in that township shall be sustained 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, or the State Highway Commissioner, before any court having jurisdiction. If the assessments made by the county road commissioners, or the State Highway Commissioner, on lands in such townships shall be changed, the road districts shall pay the cost of such appeal.

SEC. 48. The apportionment of benefits for the proposed improvements against the county at large and against the several townships at large, as made by the county road commissioners, or the State Highway Commissioner, or in case of appeal by the county or any township as made by the board of review hereinbefore 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 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, or the State Highway Commissioner, on lands benefited in such township on account of such improvement, and if in their judgment there be manifest error in any such 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 as made by the county road commissioners, or the State Highway Commissioner, or by the board of review hereinbefore 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 apportionment of the per cent of benefits assessed upon lands in any township.

SEC. 50. The several boards of review shall certify to the county road commissioners, or the State Highway Commis