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maintenance of said lower system as improved and enlarged and such fact shall be determined in said cause and the jury shall find the amount of the increased costs of maintenance per annum, which will be sustained by said lower district by reason of said enlarging or improving of the same, and judgment shall be rendered in favor of said lower district against said upper district for such amount as found and the same shall be paid each year as the cost of construction is paid as provided for in this act, and the amount so paid shall be held by said lower district as an additional fund for the maintenance of its said system as improved and enlarged by said upper district.

SEC. 23. Any town or city already incorporated, or which may hereafter be incorporated, may exercise the functions of a drainage district under the provisions of this act, or the whole or any portion of any such town or city may be included with other territory in a common district under the provisions for the establishment thereof as provided for herein.

SEC. 24. The board of commissioners of any drainage district organized under the provisions of this act shall, on or before the first day of January of each year, make an estimate of the cost of maintenance of the drainage system constructed in such district, which estimate shall include the costs of making any necessary repairs that it might become necessary to make in the maintenance of such system. Such estimate shall be made for the succeeding year, and the amount so estimated shall be certified by the board of commissioners to the auditor of the county in which such district is located on or before said date, and the amount thereof shall be apportioned to the land owners in such district benefited by said improvement in proportion to the maximum benefits originally assessed and such amount shall be added to the general taxes of such land owners and collected therewith.

SEC. 25. The board of commissioners of such district shall elect one of their number chairman and one secretary, and shall keep minutes of all their proceedings, and mav issue warrants of such district, in payment of claims of indebtedness against such district, such warrants shall be in form and substance the same as county warrants, or as near the same as may be practicable, and shall draw the legal rate of interest from the date of their presentation to the treasurer for payment, as hereinafter provided, and shall be signed by the chairman and attested by the secretary of said board: Provided, That no warrants shall be issued by said board of commissioners in payment of any indebted. ness of such district for less than the face or par value.

SEC. 26. Upon the establishment of any district under the provisions of this act and the establishment of a system of drainage therein as provided for in this act, the board of commissioners of such drainage district may upon petition of a majority of all the land owners owning land within such district to be benefited thereby, issue bonds for the total amount of the costs of construction of said improvement, together with the costs of the establishment thereof, including damages assessed and compensation made to land owners for right-of-way and the expenses and costs of the entire proceeding, payable at a time not less than five years nor longer than twenty years from the date thereof; and such commissioners may, at any time thereafter, issue such bonds in the manner and form herein prescribed for the purpose of finding any outstanding warrants or obligations of such district, and in case of such last named issue all the outstanding warrants shall immediately become due and payable upon receipt of the money by the county treasurer from the sale of said bonds, and upon a call of such outstanding obligations to be issued by him, which call shall be made by said treasurer immediately upon receipt of the proceeds from the sale of said bonds by publication for two successive weeks in the county paper authorized to do the county printing, and such warrants and outstanding obligations shall cease to draw interest at the end of thirty days after the date of the first publication: Provided, That no bond shall, under the provisions thereof, be sold for less than their par value.

SEC. 27. Said bonds shall be numbered from one upwards, consecutively, and be in denominations of not less than one hundred dollars nor more than one thousand dollars. They shall bear the date of issue, shall be made payable to the bearer in not more than twenty years nor less than five years from the date of their issue, and bear interest at a rate not exceeding seven per cent. per annum, payable annually, with coupons attached for each interest payment. The bonds and each coupon shall be signed by the chairman of the board of drainage commissioners, and shall be attested by the secretary of said board, and the seal of such district shall be affixed to each bond, but not to the coupons.

SEC. 28. Said bonds may be exchanged at not less than their par value for an equal amount of the warrants of the district issuing such bonds.

SEC. 29. Five years before said bonds shall become due the drainage commissioners of such district issuing them, are hereby authorized and required, annually, to levy an assessment sufficient to liquidatę said bonds at maturity, such assessment shall be collected by the county treasurer and kept as a separate fund for the sole purpose of liqudating said bonds in accordance with the provisions of the following section.

SEC. 30. It shall be the duty of the treasurer of any county in which there may be a district issuing bonds under the provisions of this chapter, whenever he has upon hand two thousand dollars of the special fund for the payment of said bonds, to advertise in the newspaper doing the county printing, for the presentation to him for payment of as many of the bonds issued under the provisions of this act as he is able to pay with the funds in his hands, to be paid in numerical order of said bonds, beginning with the bond number one, until all of said bonds are paid: Provided, That thirty days after the first publication of said notice of the treasurer calling in any of said bonds shall cease to bear interest, which shall be stated in the notice.

SEC. 31. It shall be the duty of such drainage commissioners annually to levy an assessment sufficient for the payment of the coupons hereinbefore mentioned as they fall due. Said coupons shall be considered for all purposes as warrants drawn upon the funds of the district issuing bonds under the provisions of this act, and, when presented to the county treasurer, and no funds are in the treasury to pay said coupons, it shall be his duty to endorse said coupons as presented for payment in the same manner as other warrants upon the funds of said district are endorsed, and thereafter said coupons shall bear interest at the same rate as other warrants so presented and unpaid.

SEC. 32. Before the bonds are delivered to the purchaser they shall be presented to the county treasurer, who shall register them in a book kept for that purpose and known as the bond register, in which register he shall enter the number of each bond, the date of issue, the maturity, amount and rate of interest, to whom and when payable, and the proceeds derived from the sale of said bonds shall in all cases be paid by the purchaser thereof to the county treasurer.

SEC. 33. All warrants issued under the provisions of this act shall be presented by the holders thereof to the county treasurer, who shall endorse thereon the day of presentation for payment, with the additional endorsement thereon in case of non-payment, that they are not paid for want of funds; and no warrants shall draw interest under the provisions of this act until it is so presented and en. dorsed by the county treasurer. And it shall be the duty of such treasurer from time to time, when he has sufficient funds in his hands for that purpose, 'to advertise in the newspaper doing the county printing for the presentation to him for payment of as many of the outstanding warrants as he may be able to pay: Provided, That thirty days after the first publication of said notice of the treasurer calling in any of said outstanding warrants said warrants shall cease to bear interest, which shall be stated in the notice. Said notice shall be published two weeks consecutively, and said warrants shall be called in and paid in the order of their endorsement.

SEC. 34. Upon the trial of any questions of issue by a jury under the provisions of this act the court may, in its discretion, submit all questions to be found by the jury in the form of separate findings, or may submit to such jury separate forms of verdict on all such questions to be found by the jury therein.

SEC. 35. All State, county, school district or other lands þelonging to other public corporations requiring drainage shall be subject to the provisions of this act, and such corporations, by and through the proper authorities, shall be made parties in all proceedings herein affecting said lands, and shall have the same rights as private persons, and their lands shall be subject to the rights of eminent domain the same the lands of private persons or corporations.

SEC. 36. In case lands belonging to the State, county, school district, or other public corporations are benefited by any improvement instituted under the provisions of this act, all benefits shall be assessed against said lands, and the same shall be paid by the proper authorities of such

public corporations at the time and in the same manner as assessments are called and paid in cases of private persons, out of a'ny general fund of such corporation.

SEC. 37. Fees for service of all process necessary to be served under the provisions of this act shall be the same as for like services in other civil cases, or as is or may be provided by law.

SEC. 38. In performing their duties under the provisions of this act, the board of drainage commissioners shall receive such compensation as may be just and reasonable for all necessary services actually performed, not exceeding two dollars per day, to be determined and allowed by the court upon presentation by said commissioners, or either of them, of an itemized statement duly verified by either or all of such board, that the same is just, reasonable, necessary and were actually performed and that no part of the same has ever been paid, and in case such services are rendered by said board in the establishment or construction of said improvement, or any extension thereof, the amount thereof so allowed by the court shall be deemed to be a part of the cost of the construction and establishment of said improvement, and in case such compensation to be allowed by the court shall be for services rendered by said board in the repairing or maintenance of such improvement, such alowance shall be added to the annual cost of maintenance of such system: Provided, That any person interested therein may file objections to the allowance asked for, either in whole or in part, and such claims so filed shall not be passed upon or allowed by the court until the expiration of thirty days from the filing thereof. Said board of commissioners, or the member thereof presenting such claim or allowance shall, at the time of the filing thereof in the court, post notices in at least four public places within said district, which said notices shall set forth therein the fact that an application for allowance has been filed in said court, giving the date of the filing thereof, and the amount of the allowance applied for, and demand that any and all persons having any interest therein shall file objections in said court if any they have to the allowance of such claims or any portion thereof, within thirty days from the filing of such application for allowance, and the court shall hear said application and the objections thereto, if any there be made and filed and shall, in its discretion, make such al

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