266 JOURNAL OF PROCEEDINGS [Feb. 21,

Laws, amended 1865, chapter 85, reads thus : "The County
Commissioners of each county in the State are declared to be
a corporation, and shall have power to appoint judges of
elections, road supervisors, collectors of taxes, trustees of the
poor, a clerk to their board, and all other officers, agents and
servants required for county purposes, not otherwise provided
for by law or by the Constitution, and they shall have charge
of and control over the property owned by the county, and x
over county roads and bridges."

Section 5 of the same Article declares that "they shall
levy all needful taxes on the assessable property within the
county liable to taxation, and provide for the collection of
the same, and they may make such levy in whole or in part
by estimate &c., and pay and discharge all claims on or
against the county which have been expressly or impliedly
authorized by law."

Section 10 of the same Article declares " they shall have
power to open, alter or close any public road or roads in their
respective counties."

Section 11. " They may build and repair bridges and levy
upon the county therefor," and further, sections 27 and 28 of
the same Article confer the power to levy upon the respective
counties "all sums necessary to defray the expense of opening
or altering the public roads in any county."

These sections, without referring to many others which
apply to special cases, are quite sufficient, in our judgment, to
confer all the power and authority that the law should confer
for such purposes. The language of the foregoing sections
is both plain and comprehensive, leaving no ground what-
ever to doubt its meaning and intent, and imposing no limi-
tations to the power of the Commissioners of the several
counties to levy taxes for the purposes specified, provided
only that they be, in their judgment, needed.

In regard to the second interrogatory contained in the
order, " Whether said Commissioners are empowered to di-
rect, the manner, the season, and by whom such taxes are to
be applied," we believe the provisions of the Code are also
ample.

Section 1 of the 28tli Article, already quoted, give them
the power to appoint road supervisors, and also declares
that they shall have charge of, and control over the property
owned by the county and over county roads and bridges.

This section alone, without reference to many others cor-
roborative of it, is in our opinion, all that could be requisite
to confer upon them all the powers and authority sought in
the order.