4418 ARTICLE 20.

1918, ch. 161, sec. 24.

140. He shall collect all monies levied for the purpose of cutting,
making and opening or for cleaning and repairing the ditch or ditches,
or for the payment of damages and expenses; and, in case of refusal or
neglect of any person bound to pay the same, shall proceed to collect and
recover them in the manner that county rates or levies are recoverable by
law.

1918, ch. 161, sec. 25.

141. He shall settle with the taxables at their annual meeting iu March
for all sums collected by him, and shall be entitled to retain five per centum

of his receipts as a compensation for his services.

1918, ch. 161, sec. 26.

142. The treasurer of the ditch, in executing the power conferred on
him, shall proceed as follows: he shall leave with the person taxable and
neglecting to pay, at his house, and if he have no house shall put the same
in the mail, addressed to him at his usual post office, a notice of the amount

due him; and if the person taxable shall neglect to pay for the space of

one month from the date of said notice, then the said treasurer shall pro-

ceed in person to levy the amount due and to sell the property levied upon,
in the same way and after the same notice that a collector may levy and

sell for non-payment of taxes.

1918, ch. 161, sec. 27.

143. All assessments and taxes levied or made for ditches made pur-
suant to the preceding sections thereof shall be liens on the real estate of
the person indebted therefor from the time the same are levied or made;
and all such assessments and taxes shall be due and in arrear thirty days
after date of making or levying the same.

1918, ch. 161, sec. 28.

144. In addition to the manner of collecting money levied for the
purpose of cutting, making and opening, or for cleaning out and repairing
any ditch or ditches, or the payment of damages or expenses, provided
by Sections 139 and 141 of this article, the treasurer of any ditch, in case
of the refusal or neglect of any person bound to pay the same for thirty

days after demand for payment thereof by said treasurer, may enter suit
in his name as treasurer for any such money due taxes or assessment for
ditches made pursuant to this article before a justice of the peace where
the amount due does not exceed one hundred dollars, and before the cir-
cuit court, where the amount due exceeds one hundred dollars, and to
obtain judgment therefor as in cases of assumpsit, all such suits to be
entered in the county in which the debtor resides at the time of bringing
the suit. But nothing in this section shall be construed to abridge or affect
the right and power of the treasurer to collect such money in the manner
authorized by said Section 141 of this article, if he elect to proceed there-
under.