HERBERT R. O'CONOR, GOVERNOR. 375

71. The Board of Managers shall proceed to carry out
the plan of drainage improvements, and in exercising the
authority herein conferred they may employ supervisors,
ditchers and laborers; may purchase, hire or rent dredges,
excavators, machines, and explosives; and may do such
other acts as may be necessary. They may, in their dis-
cretion, let contracts for all or part of the work. They
shall have authority, in furtherance of the work, to enter
into agreements with county, state and Federal agencies.
They shall keep a regular account of their expenditures
and report the same to the annual meetings of the taxa-
bles. All payments shall be made by orders drawn by the
Board of Managers on the county treasurer.

72. All drainage improvements constructed under this
sub-title shall be under the control and supervision of the
Board of Managers. It shall be the duty of the said board
to keep the said drainage improvements in good repair,
and for this purpose they may at any time levy a drainage
tax on the lands benefited in the same manner and in the
same proportion as the original drainage taxes were levied
for the construction of the improvements. Such taxes for
maintenance purposes shall be levied, collected and dis-
bursed in the same manner as hereinbefore provided for
the original taxes.

73. All taxes levied under this Act shall be taxes against
the lands benefited. Should any piece of property subject
to taxation under this sub-title be divided, the Board of
Managers shall determine the ratio in which any subse-
quent taxes levied shall be divided between the several hold-
ings, which ratio shall be the proportion in which the
several holdings are benefited.

74. Nothing contained in this sub-title shall be so con-
strued as to authorize the removal of any mill dam or inter-
ference with the legal water rights appertaining to mills,
nor to divert the water so as to deprive the owner over
whose lands said water flows of the benefits and water
rights now enjoyed by him.

75. Any person, taxed for any ditch or drain which does
not pass through or upon his land may open a ditch or
ditches or install drain tile through the intervening lands
into such main ditch or ditches and keep the same open at
his own cost and charge; provided that no such cross ditch
or drain shall be cut through the land of any other person
without the consent of the owner of such land, unless the
damages thereon accruing to the owner of the land be