224

COUNTIES AND COUNTY COMMISSIONERS. [ART. 22.

1878, c 478
Duties of
managers

118- The managers selected and chosen as aforesaid shall pro-
ceed 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 laborers, and do such other acts as
may be necessary for the purpose.

Art 28, s 81
1858, c 271, s 9
To keep
accounts.

Id s 82
1858, c 271, s 9
Payments

110, They shall keep a regular account of their expenditures,
and report the same to the yearly meeting of the taxables.
120. All payments shall be made by orders drawn by the man-
agers on the treasurer.

Id 9 83
1858, c 271, s 9
Certificates for
work done to be
received in pay-
ment.

121. Any person assessed for a tax, may discharge the same by
work and labor to the amount of his proportions of assessment for
cutting said ditch, exclusive of his proportion necessary to pay
damages and other expenses; and the managers' certificate for
work done, shall be received by the treasurer in payment of the tax.

Id s 84
1858, c 271, s 10
Treasurer to
give bond

122, The treasurer shall give to the taxables bond and security,
to be approved by the managers, in double the amount of the assess-
ment he may be authorized to receive, conditioned for the faithful
performance of his trust and duty, and the payment of any money
in his hands (as treasurer) over to his successor, at the expiration
of his term of office.

Id s 85
18i8, c 271, s 10
Duties of
treasurer

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

1867, c 127.
Treasurer to
levy upon and
sell property.

124. The treasurer of the ditch in executing the power con-
ferred on him by the last preceding section of this article, 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 from 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 proceed 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 for taxes.

Art 28, s 86
1858, c 271, s 10
When to
account

125. He shall settle with the taxables at their annual meeting
in 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.

Id s 87

1846, c 299
Vacancies,
how filled

126. In case of the death, resignation or removal out of the
county, or other disqualification of either or both of said managers,
or of the treasurer, any three of the taxables rated for such ditch or
ditches, may immediately call together (by advertisement) as here-
inbefore directed, the taxables rated for such ditch or ditches, for
the purpose of supplying such vacancy, and the person or persons