EMERSON C. HARRINGTON, GOVERNOR. 327

treasurer upon proof that no such meeting has been called by
the managers for the time being.

SEC. 17. And be it further enacted, That the Board of man-
agers shall annually, if necessary, and at least, once every two
years, cut, clean out and repair such tax ditch or drain estab-
lished 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 thereof in manner and form as herein pro-
vided.

SEC. 18. And be it further enacted, That the said commis-
sioners 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 con-
firmation and shall be the proportion or basis upon which other
and further taxes may be levied by the managers for all neces-
sary purposes for cutting and making or for cleansing and re-
pairing such ditches.

SEC. 19. And be it further enacted, That 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, re-
pairing or extending such ditch or ditches, and shall thereupon
proceed to appoint a commission of judicious freeholders as
hereinbefore provided, for the locating and opening of a ditch
or ditches, who shall make an assessment and return of their
proceedings, in the manner hereinbefore provided, which shall
be subject to an order of review as aforesaid.

SEC. 20. And be it further enacted, That the managers se-
lected 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 laborers, and do such other acts as may be necessary
for the purpose.

SEC. 21. And be it further enacted, That they shall keep a
regular account of their expenditures and report the same to
the yearly meeting of the taxables.