EDWIN WARFIELD, ESQ., GOVERNOR.

807

a tax and lien upon the property, real and personal, of the per-

Lien upon the

son or corporation assessed to the same extent and as fully as

property.

State and county taxes, and subject to the same limitations as

to time, if not paid within thirty days of the final order of rati-

fication of such award or return may be collected by the Treas-

urer of the county by an action of debt or in the same manner

as other taxes are ordinarily collected or by a bill in equity at

the instance of the Treasurer for the enforcement of such lien.

When all of such assessments shall have been paid into the

county treasury as aforesaid the Commission shall give an

order on the Treasurer for the repayment to the depositors

of the amount paid into the treasury by them for preliminary

expenses as above provided. No work shall be done on said

road, nor any contract made therefor, and if the petition be for

the closing of a road, no final order closing such road shall be

passed until all the assessments made as aforesaid shall have

been actually paid into the county treasury, and when any

new road is to be opened, or old one altered or improved, the

New road to be

work may be given out by contract or be done by the Com-

opened.

mission, under the direction of the Roads Engineer and the

superintendence of the Road Supervisor of their district, as the

Commission may determine ; provided, the contract price or

cost of construction of such road, as the case may be, shall not

exceed the amount of the net assessments collected for that

purpose, and the Commission shall not pay in full for the

making of such road until the same shall have been thoroughly

examined and accepted by them ; and when so examined and

accepted said road shall be opened to the public travel and shall

be recorded as a public road of the county and thenceforth

kept in repair as such; provided, however, that the Commis-

sion shall not be liable in damages for any injury happening on

such road bv reason of its disrepair prior to its actual ac-

ceptance as a county road ; and it is further provided that when

a county road so opened, altered or located, cannot be conveni-

ently drained by ditches or drains alongside the same the ex-

Power of ex-

aminers so appointed as aforesaid shall have power to provide

aminers to
provide

for such drains upon the property outside the limits thereof and

drains.

to provide for carrying off the surface water to the nearest or

most convenient place of discharge, and shall in making their

estimates of the cost of said road, include reasonable com-

pensation to the person whose property is so used, and award

such compensation as a part of the damages and assess the

same as a part of the benefits arising from the construction of

said road and report their action in the premises to the Com-

mission as a part of their return and award, and whether such

be specially returned or not the examiners shall in their return