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

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 or inequality in such assessment, they shall order, or make such changes therein within the limitations herein before 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 assess

ment 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 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 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 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 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

sioner, 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.

to serve on

SEC. 51. Should any person appointed on either of the Refusal, etc., boards of review as aforesaid, neglect or refuse to serve, or board. be unable to act, the county road commissioners, or the State Highway Commissioner, 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.

rolls, collec

SEC. 52. All the assessment rolls under this act, reported to Assessment the board of supervisors at the annual meeting thereof, shall tion, etc. 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 before the final adjournment of such boards at their annual October meeting, shall stand over until the following year, notwithstanding they may have been ordered collected by the county road commissioners, or the State Highway Commissioner, 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.

SEC. 53. In case any tax assessed under the provisions of When tax this act shall be set aside, except for the reason that the set aside. petition for the improvement does not confer jurisdiction to act, the county road commissioners, or the State Highway Commissioner, as the case may be, shall begin proceedings anew at the stage where they shall be correct.

school, etc.,

SEC. 55. Part paid school and State lands shall be assessed Part paid their per cent for benefits, and the collection thereof shall lands, be enforced as State and county taxes against such lands assessment. are collected and enforced. Notice of the portion assessed upon the State lands shall be reported by the county road commissioners, or the State Highway Commissioner, to the Public Domain Commission within ten days after the tax assessment shall have been made by the county road commissioners, or the State Highway Commissioner. 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. When patent 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.

to issue.

Petition for drainage improvement.

Clerical assistance.

Record of proceedings.

When road

disqualified.

SEC. 56. In case the county road commissioners, or the State Highway Commissioner, 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, straightened or extended, they may petition the county drain commissioner for the same, and such petition shall have all the force and effect of the requisite petitions by freeholders to the county drain commissioner for the same purpose; and thereupon the county drain commissioner shall proceed to act upon such petition, and shall take the same steps that are provided for him to take under the drain laws of the State.

SEC. 57. The county road commissioners, or the State Highway Commissioner, acting under the provisions of this act, may employ all necessary clerks, whose pay shall not ex. ceed 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 same necessary. All incidental expenses shall be paid out of the first moneys collected.

SEC. 58. The county road commissioners, or the State Highway Commissioner, shall procure record books, and keep a record of all the proceedings had under this act, and they shall procure the necessary stationery and supplies, which expense shall be paid by the county, or by the State as the case may be.

SEC. 61. In case any county road commissioner shall be commissioners interested in the improvement of any highway, or for any 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 the records of the county road commissioners. In case all of the members of the board of county road commissioners are disqualified for any reason from acting on any such application, a special road commissioner may be appointed by the judge of probate. In the event of such disqualification it shall be the duty of any board of county road commissioners to whom a petition is addressed, to immediately transmit the same to the judge of probate with a certified statement as to the fact of such

Special road commissioner.