MONTGOMERY COUNTY. 3551

which said board has selected to be macadamized or permanently improved

during the ensuing year, and the estimated amount which will be avail-
able for each of said roads; and said board shall set a date, not later than
April 16th following, upon on which date it will receive requests from the
citizens and taxpayers of the several election districts for additional road
improvements, which they may desire to have during the ensuing year,
either from a special levy upon the taxable property of the election dis-
trict in which such road or roads are located or border upon, by private
subscription, or partly by private subscription and partly by such special
levy, or otherwise. And after having heard such requests said board shall
take such action as it may see fit with respect to the entire matter, con-
sistent with law. And if said board shall determine that there is a gen-
eral demand on the part of the citizens and taxpayers of any election dis-
trict for a special levy upon the taxable property of such district or dis-
tricts for a special or additional road improvement fund for the construc-
tion or repairs to a road, within or bordering upon such district or dis-
tricts, which otherwise could not be constructed or repaired during the
ensuing year, said board may make a reasonable special levy upon the
taxable property of such election district or districts for the purpose, or
it may require the petitioners to apply for a vote on a bond issue accord-
ing to the method provided by Sections 750 and 751 of this sub-title,
if it shall appear to said board that the levy of a special tax upon the prop-
erty of such district or districts for such purpose or purposes would too
heavily burden the taxpayers thereof. It shall not be lawful for said
Board of County Commissioners to approve, nor for the County Treas-
urer, to pay any bill requiring an expenditure out of levy for road pur-
poses unless the bill or voucher therefor shall show in detail the name of
the election district, the location of the road, the amount and cost of
supervision, the amount and cost of labor, the amount and cost of team
hire, the amount and cost of material, and such other detail as may be
necessary to show the nature and character of the expense. Such charges
shall be entered in books by election districts in such manner that at any
time all expenditures on any road can be easily ascertained, and the
auditor "who audits the accounts of the County Treasurer shall certify that
this provision of law has been complied with or report the facts where it
has been violated.

The expression "other permanently improved roads" as used in this
section is hereby defined to mean macadam, stone, gravel, shell, concrete
or other permanent modern roads.

1914, ch. 181 and ch. 457.

747. The Board of County Commissioners of Montgomery County
shall annually make a general levy of an amount sufficient, with such other
funds applicable thereto, for the repair and reconstruction of bridges and
culverts and approaches thereto. Said funds to be apportioned to the
several election districts according to the road mileage in said districts
after provision has been made for new bridges as hereinafter provided.