1844.

THOMAS G. PRATT, ESQUIRE, GOVERNOR.

CHAP. 278

aforesaid for making said ditch or ditches, with the re-
spective tax or sum, which each owner or possessor or
person benefited, shall be bound to pay, and such tax or
assessment made and returned to, and confirmed by the
court as aforesaid, shall remain in full force for the term
of five years, from the said confirmation, and shall be the
proportion or basis upon which other and further taxes
may be levied by the managers for all necessary purposes,

for cutting rind making, or for cleansing and repairing
such ditch or ditches, after the lapse of five years, a new
assessment may be had by application of a majority of the
taxables, to the said levy court or county commissioners
which shall thereupon appoint three judicious and impar-
tial freeholders of the neighborhood, for that purpose, who
shall make assessment and return as aforesaid, which
shall be subject to an order of review as aforesaid.

Managers at
annual meet-
ing to proceed
to cut, make,
&c.

SEC. 9. And be it enacted, That the managers appoint-
ed in the manner aforesaid, at the first of any subsequent
annual meeting, shall proceed to cut, make, and open, or
to cleanse and repair, as the case may be, the ditch or
ditches so laid out as aforesaid, and may employ such
ditchers and other laborers, and do such other acts as may
be necessary for that purpose, they shall keep a fair and
regular account of all expenditures, and report the same
to the yearly meeting of the taxables, all payments shall
be made by orders drawn by the managers on the Trea-
surer, any person assessed for a tax may discharge the
same by work and labor, to the amount of his or her pro-
portion of the assessment to pay for cutting said ditch or
ditches, and not including the proportion necessary to pay
damages and other expenses, and the managers certificate
for work done shall be received by the treasurer in pay-
ment of the lax.

Treasurer to
ask, demand,
collect, &c.

SEC. 10 And be it enacted, That the treasurer ap-
pointed as herein directed, shall be authorised, empower-
ed, and required to ask for, demand, and collect all sums
levied for the purpose of cutting, making, and opening,
or for cleansing and repairing the said ditch or ditches,
or for payment of damages, and expenses as aforesaid,
and in case of refusal, or neglect of any person bound to
pay the same, the treasurer shall proceed to collect and
recover the same, in the way and manner, that county
rates, and levies are made recoverable by law, the trea-
surer shall settle with the taxables at their annual meeting
in March, for all sums collected by him, he shall be enti-
tled to retain five per centum on the amount of his receipts
as compensation for his services, the treasurer shall give
to the said taxables, bond and security to be approved by