18 LAWS RELATING TO AGRICULTURE. 



[SEC.] 2822-4. [Bids; letting of contract.] Upon the approval 

 of said surveys, profiles, estimates and specifications, the commissioners 

 of said county shall advertise for bids in some newspaper of general 

 circulation in the county, for a period of three weeks, and shall let the 

 contract for making such improvement to the lowest and best bidder 

 or bidders, who shall give such reasonable security for the proper per- 

 formance of their contract within the time and in the manner prescribed 

 therein, as the county commissioners shall require. But when the esti- 

 mated cost of any improvement does not exceed five hundred ($500) 

 dollars, the same may be let without publication in a newspaper as herein 

 required. 



SEC. 2824. [Levy of taxes for county road and bridge purposes.] 

 The commissioners, at their March or June sessions, annually, may levy 

 on each dollar of valuation of taxable property within their county, for 

 road and bridge purposes, as follows: In a county where the valuation 

 x)f taxable property exceeds eighty millions and does not exceed one 

 hundred and twenty millions dollars, five-tenths of a mill ; where the 

 amount exceeds fifty millions and does not exceed eighty millions, 

 seven-tenths of a mill ; where the amount exceeds twenty millions and 

 <does not exceed fifty millions of dollars, one mill and one-tenth ; where 

 the amount exceeds ten millions and does not exceed twenty millions 

 of dollars, one mill and five-tenths ; where the amount exceeds five mil- 

 lions and does not exceed ten millions of dollars, three mills ; and where 

 the amount is less than five millions of dollars, five mills and five-tenths ; 

 and of the tax so levied, the commissioners shall set apart such portion, 

 as they may deem proper, to be applied to the building and repair of 

 bridges, which portion so set apart shall be called a bridge fund, and 

 shall be entered on the duplicate in a separate column, and shall be 

 collected in money, and expended, except as may be otherwise pro- 

 vided by law, under the directions of the commissioners in building 

 bridges and culverts, or in repairing the same ; 



[Hamilton county.] Provided, that in any county containing a 

 city of the first grade of the first class, where the valuation of taxable 

 property exceeds two hundred millions of dollars, the commissioners 

 of said county may levy on each dollar of valuation of taxable property 

 within said county, for bridge purposes exclusively, not to exceed one- 

 'half of a mill, which shall be collected in money and placed by the auditor* 

 to the credit of the bridge fund of the county, and the same shall be 

 expended by the commissioners in building bridges and culverts, and 

 in repairing and making fills and approaches to the same in the town- 

 ships outside of the corporate limits of said city, and for no other pur- 

 pose whatever ; 



[Payment to Cincinnati.] Except that a portion of said fund 

 collected in the said county, amounting to not less than a levy of one- 

 sixth of a mill on each dollar of valuation of the taxable property within 

 said county in all cases where the board of legislation of said city of the 

 first grade of the first class shall demand it, shall be paid into the city 

 treasury of said city and shall be expended by the board of adminis- 

 tration of said city, for the purpose of building and repairing of bridges 

 within the corporate limits of the same ; 



[Special tax to restore important bridge.] Provided, further, 

 that in case an important bridge belonging to or maintained by any 

 county has been or shall be destroyed or become dangerous to public 

 travel by decay or otherwise, and the restoration thereof is deemed 



