188 COUNTY COMMISSIONERS. [ART. 28.

80. The managers appointed in manner aforesaid, shall pro-
ceed to cut, make and open, or to cleanse and repair, as the ease
may be, the ditch or ditches laid out as aforesaid; and may em-
ploy such ditchers or laborers, and do such other acts as may bo
necessary for that purpose.

81. They shall keep a regular account of their expenditures,
and report the same to the yearly meeting of the taxables.

82. All payments shall be made by orders drawn by the man-
agers on the treasurer.

83. Any person assessed for a tax, may discharge the same by
work and labor to the amount of his proportion of assessment
for cutting said ditch, exclusive of his proportion necessary to
pay damages and other expenses; and the managers' certificate
for work done, shall be received by the treasurer in payment of
the tax.

84. The treasurer shall give to the taxables bond and security,
to be approved by the managers in double the amount of the
assessment he may be authorized to receive, conditioned for the
faithful performance of his trust and duty, and the payment of'
any money in his hands (as treasurer,) over to his successor, at
the expiration of his term of office.

85. He shall collect all moneys levied for the purpose of cutting,
making and opening, or for cleaning and repairing the ditch or
ditches, or for payment of damages and expenses; and in case of
refusal or neglect of any person bound to pay the same, shall
proceed to collect and recover in the manner that county rates
or levies are recoverable by law.

86. He shall settle with the taxables at their annual meeting
in March, for all sums collected by him, and shall be entitled to
retain five per centum of his receipts as a compensation for his
services.

87. In case of the death, resignation or removal out of the
county, or other disqualification of either or both of said man-
agers, or of the treasurer, any three of the taxables rated for such
ditch or ditches, may immediately call together (by advertise-
ment) as hereinbefore directed, the taxables rated for such ditch
or ditches, for the purpose of supplying such vacancy; and the