ART. 25.] COUNTY COMMISSIONERS—DRAINS. 419

may employ such ditchers or laborers, and do such other acts as
may be necessary for the purpose.

P. G. L., (1860,) art. 28, sec. 81. 1858, ch. 271, sec. 9.

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

Ibid. sec. 82. 1858, ch. 271, sec. 9.

53. All payments shall be made by orders drawn by the man-
agers on the treasurer.

Ibid. sec. 83. 1858, ch. 271, sec. 9.

54. Any person assessed for a tax, may discharge the same by
work and labor, to the amount of his proportion 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.

Ibid. sec. 84. 1858, ch. 271, sec. 10.

55. The treasurer shall give to the taxables, bond and secur-
ity, to be approved by the managers, in double the amount of the
assessment 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.

Ibid. sec. 85. 1858, ch. 271. sec. 10.

56. He shall collect all monies levied for the purpose of cut-
ting, 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
proceed to collect and recover them in the manner that county
rates or levies are recoverable by law.

Ibid. sec. 86. 1858, ch. 271, sec. 10.

57. 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.