COUNTY COMMISSIONERS. 899

existing law as to the collection of State and county taxes shall have applica-
tion to the collection of drainage assessments tinder sections 84-110. It shall
be the duty of the sheriff or tax collector to pay over to the county treasurer
promptly the moneys so collected by him upon said tax assessments, to the
end that the said treasurer may have funds in hand to meet the payments
of interest and principal due upon the outstanding bonds as they mature.
It shall be the duty of the county treasurer, and without any previous order
from the board of drainage commissioners, to provide and pay the instal-
ments of interest at the time and place as evidenced by the coupons attached
to said bonds, and also to pay the annual instalments of the principal due
on said bonds at the time and place as evidenced by the said bonds, and the
said county treasurer shall be guilty of a misdemeanor and subject upon
conviction to a fine and imprisonment, in the discretion of the Court, if
he shall wilfully fail to make prompt payments of the said interest and
principal upon said bonds, and shall likewise be liable in a civil action
for all damages which may accrue either to the Board of Drainage Com-
missioners or the holder of said bonds, to either or both of which a right of
action is hereby given. Should the total estimated cost of the proposed
improvements to be made under sections 84-110, be less than an average of
25c per acre for the total area, then, and in that case, bonds shall not be
issued but the assessment shall be collected in cash from the landowners.

An. Code, sec. 81Q. 1912, ch. 656, sec. 17.

100. Should the viewers when making their examination and surveys,
find that the drainage scheme when carried out will benefit any public
highway or any railroad or other public property, then and in that case
the viewers shall in their return assess the State, county or corporation
an amount which they consider just for the benefits which will be derived
through the formation of the drainage district.

An. Code, sec. 81R. 1912, ch. 656, sec. 18.

101. If any lands which will not be affected or benefited by the drainage
project shall be located within the outer boundaries of the drainage district
as finally established, such fact shall not prevent the formation of the dis-
trict, and said lands shall not be assessed for any drainage tax; but this
shall not prevent the district from acquiring a right-of-way across such
lands for constructing a ditch or canal or for any other necessary purpose
authorized by law.

An. Code, sec. 81S. 1912, ch. 656, sec. 19.

102. If it shall be necessary to acquire a right-of-way or an outlet over
and through lands not affected by the drainage, and the same cannot be
acquired by purchase, then and in such event the power of eminent domain
is hereby conferred, and the same may be condemned. Such owner or
owners of the land proposed to be condemned may be made parties defen-
dant in the manner of an ancillary proceeding, and the procedure shall be
substantially as provided for the condemnation of rights-of-way for rail-
roads, so far as the same may be applicable, and such damages as may be