COUNTY COMMISSIONERS. 895

An. Code, sec. 81F. 1912, ch. 656, sec. 6.

89. It shall be the further duty of the engineer and viewers to assess
the damages claimed by any one that is justly right and due to them for
land taken or for inconvenience imposed because of the construction of
the improvement and the establishment of the drainage district, or for any
other legal damages sustained. Such damage shall be considered separate
and apart from any benefit the land would receive because of the proposed
work, and shall be paid by the Board of Drainage Commissioners when
funds shall come into their hands, as hereinafter set forth.

An. Code, sec, 81G. 1912, ch. 656, sec. 7.

90. It shall be the further duty of the engineer and viewers to person-
ally examine the land in the district and classify it with reference to the
benefit it will receive from the construction of the levee, ditch, drain or
water course or other improvement. In the case of drainage, the degree of
wetness of the land, its proximity to the ditch or a natural outlet and the
fertility of the soil shall be considered in determining the amount of benefit
it will receive by the construction of the ditch. The land benefited shall be
separated into five classes: The land receiving the highest benefit shall be
marked " Class A"; that receiving the next highest benefit " Class B ";
that receiving the next highest benefit " Class C "; that receiving the next
highest benefit " Class D"; and that receiving the smallest benefit
" Class E." The holdings of any one landowner need not necessarily be all
in one class, but the number of acres in each class shall be ascertained,
though its boundary need not be marked on the ground or shown on the map.
The total number of acres owned by one person in each class and the total
number of acres benefited shall be determined. The total number of acres of
each class in the entire district shall be ascertained and presented in tabu-
lated form. The scale of assessment upon the several classes of land returned
by the engineer and viewers shall be in the ratio of five, four, three, two and
one; that is to say, as often as five mills per acre is assessed against the land
in " Class A," four mills per acre shall be assessed against the land in
" Class B," three mills per acre in " Class C," two mills per acre in
" Class D," and one mill per acre in " Class E." This shall form the
basis of the assessment of benefits to the lands for drainage purposes, and
the basis of all future assessments, taxes, levies and costs connected with
the drainage district, except as the same may be modified or changed under
order of the Board of County Commissioners at the time of the final hearing
or to conform to any decree of the Courts.

An. Code, sec. 81H. 1912, ch. 656, sec. 8.

91. The engineer and viewers appointed under sections 84-110 shall
at all times keep an accurate account and report to the Board of County
Commissioners the name and number of days such person was employed
on the survey and the kind of work he was doing and any expenses that may
have been incurred in going to and from the work, and the cost of any sup-
plies or material that may have been used in making the survey.