PHILLIPS LEE GOLDSBOROUGH, ESQ., GOVERNOR. 98T

years after the completion of the work of construction, and
for the payment of the interest on the drainage bonds for a
period of three years, and thereupon the Board of Drainage
Commissioners, under the hand of the chairman and the secre-
tary of the board, shall certify to the clerk of the Board of
County Commissioners the said total estimated cost, and the
said certificate shall be recorded in the drainage record, and
be open to the inspection of any landowner.

SEC. 16. Be it enacted, That when the Board of Drainage
Commissioners for a district shall have made their estimate of
the total cost of the improvement according to section 15 it
shall be their duty to immediately prepare, in duplicate, ten
assessment rolls, or drainage tax lists, to cover the period of
the bond issue, giving thereon the names of the owners of land
in the district, so far as can be ascertained from the public
records, a brief description of the several tracts of land assessed,
and the amount of the assessment against each tract of land.
The first of these assessment rolls shall provide assessments
sufficient for the payment of interest on the bond issue to
accrue the third year after their issue and the instalment of.
principal to fall due at the expiration of the third year after
the date of issue, together with such amounts as shall have
to be paid for collection and handling of the same. The second
assessment roll shall make like provisions for the fourth year;
the third for the fifth year; the fourth for the sixth year;
the fifth for the seventh year; the sixth for the eighth year; the
seventh for the ninth year; the eighth for the tenth year; the
ninth for the eleventh year; the tenth for the twelfth year.
Each of said assessment rolls shall specify the time when col-
lectible and be numbered in their order, and the amounts
assessed against the several tracts of land shall be in accord-
ance with the benefits receivd, as shown by the classification
and ratio of assessments made by the viewers. These assess-
ment rolls shall be signed by the chairman of the Board of
Drainage Commissioners and by the secretary of the board.
One copy of each of the .said assessment rolls shall be filed
with the drainage record and one copy shall be delivered to
the sheriff, or other county tax collector, after the clerk of the
Board of County Commissioners has appended thereto an order
directing the collection of said assessments, and the said assess-
ments shall thereupon have the force and effect of a judgment
as in the case of State and county taxes. These assessments
shall constitute a first and paramount lien, second only to State
and county taxes, upon the lands assessed for the payment of
said bonds and interest thereon as they become due, and shall