374 LAWS OF MARYLAND. CH. 261
bills for state and county taxes sent out from his office.
Such drainage taxes shall be due and collectible at the
same time and in the same manner as county taxes, and
shall be liable to the same penalties for the late payment
and non-payment as county taxes. Should the funds
raised in this manner be insufficient to complete the plan
of drainage improvements a subsequent drainage tax or
taxes shall be levied and collected in like manner.
68. The drainage taxes levied and collected in this
manner shall remain in the county treasury until disbursed
by the county treasurer upon orders drawn and signed by
the Board of Managers. The county treasurer shall keep a
separate record for each Public Drainage Association in
his county, which record shall show all receipts and ex-
penditures. The county treasurer shall be entitled to retain
three per centum of the drainage taxes collected in this
manner, as compensation for his services.
6'9. Should the lands in the Public Drainage Associa-
tion be located in two or more counties, the Board of Man-
agers shall prepare a separate drainage tax roll for each
county. They shall send such tax rolls to the Clerk of the
Board of County Commissioners for the county in which
the drainage association was organized. The procedure
shall be as provided for in Section 67, except that the coun-
ty commissioners shall certify the drainage tax rolls for
the other counties to the respective Boards of County Com-
missioners for the other counties, who shall in turn certify
them to the respective county treasurers for action as pro-
vided for in Section 67. All moneys collected in the several
counties in pursuance hereof shall be paid over to the coun-
ty treasurer of the county in which the drainage associa-
tion was organized, and shall be placed to the credit of the
drainage association.
70. From the first funds, which become available under
this sub-title to the Board of Managers, they shall pay the
wages and expenses of the Board of Drainage Viewers and
the the engineer, the damages awarded (if any), the com-
pensations awarded for adopted improvements previously
constructed (if any), and the expenses incident to the or-
ganization of the Public Drainage Association. Upon re-
quest by the Board of Managers, the county commissioners
may, in their discretion, advance funds for the payment of
the above charges, the said advances to be repaid from the
first funds received in payment of the drainage taxes.
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