SOMERSET COUNTY. 4417

established as aforesaid, for its full length from mouth to source and make
a levy upon the said taxables to pay their pro rata shares of the cost there-
of in manner and form as herein provided.

1918, ch. 161, sec. 18.

134. The said commissioners shall deliver to the treasurer a statement
of the taxes levied for the making of said ditches with the sums which each
person is bound to pay; and such tax or assessment made and returned to
and confirmed by the county commissioners shall remain in full force for
a term of twenty years from such. confirmation and shall be the proportion
or basis upon which other and further taxes may be levied by the man-
agers for all necessary purpose; for cutting and making or for cleansing
and repairing such ditches.

1918, ch. 161, sec. 19.

135. After a lapse of twenty years a new assessment may be had by
application of three or more of said taxables to the county commissioners,
in which case the county commissioners shall have jurisdiction for the
purpose of enlargement, straightening, cleansing out, repairing or extend-
ing such ditch or ditches, and shall thereupon proceed to appoint a com-
mission of judicious freeholders as hereinbefore provided, for the locating
and opening of a ditch or ditches, who shall make an assessment and re-
turn of their proceedings, in he manner hereinbefore provided, which
shall be subject to an order of review as aforesaid.

See sec. 167.

1918, oh. 161, sec. 20.

136. The managers selectee and chosen as aforesaid shall proceed to
cut, make, open, straighten, enlarge, clean out, and repair and extend, as
the case may be, said ditch or ditches located and laid out, or to be located,
laid out or extended as aforesaid and may employ such ditchers or labor-
ers, and do such other acts as n ay be necessary for the purpose.

1918 ch. 161, sec. 21.

137. They shall keep a regular account of their expenditures and
report the same to the yearly meeting of the taxables.

1918 ch. 161, sec. 22.

138. All payments shall be made by orders drawn by the managers
on the treasurer.

1918 ch. 161, sec. 23.

139. The treasurer shall give bond in the name of the State of Mary-
land as obligee, to be approved by the managers, in double the amount of
the assessments or taxes he may be authorized to collect and receive, con-
ditioned for the faithful performance of his trust and duty and the pay-
ment of any money, and the delivery of all books, accounts and papers
in his possession belonging to the ditch company in his hands as treasurer
over to his successor at the expiration of his term; and such bond may be
sued on by any person interested as public bonds may.