LAWS RELATING TO AGRICULTURE. 



officer to faithfully, honestly and impartially discharge their duties in 

 making or equalizing said assessments, and in either case a majority ot 

 the board shall have power to determine any question or matter bet 

 them The equalizing board, or any of its members, shall have power 

 to administer oaths to witnesses, and said board shall hear testimony 

 for or against the parties filing exceptions as aforesaid, 

 real estate to be assessed is subject to a life estate, the assessment made 

 thereon shall be apportioned between the owner of the life estate and 

 the owner of the fee in proportion of the relative value of their re- 

 spective estates, to be ascertained upon the principles applicable 

 annuities. 



(4670-17) SEC. 4. [Record of proceedings to be kept by audi- 

 tor.] Said commissioners shall cause to be kept by the county au< 

 tor a full record of all the proceedings herein provided for, together 

 with accurate accounts of the receipts and expenditures of money, 

 under the provisions of this act ; and all profiles, plats and specifications 

 shall be filed and kept in the office of the county auditor ; and no money 

 shall be drawn from the treasury belonging to the fund raised under 

 the provisions of this act, except'to pay liabilities already accrued, an^ 1 

 then only in pursuance of the orders caused by the commissioners while 

 in session as a board, to be entered upon the record of their proceedings, 

 and by order drawn by the county auditor upon the county treasury 

 in favor of the person to whom such money is due. 



(4670-18) SEC. 5. ["Stone and gravel road building fund.''] 

 For the purpose of providing by general taxation a fund out of which 

 not less than one-half nor more than two-thirds of the costs and ex- 

 penses of all improvements made under the provisions of tBis act can 

 be paid v the commissioners are hereby authorized to levy upon ^the tax- 

 able property of any township or townships within the county in which 

 such improved road is to be or has been constructed, not exceeding 

 ten mills in any one year upon each dollar of the valuation of the tax- 

 able property in such township or townships. And said levy shall be 

 in addition to all other levies authorized by law, notwithstanding any 

 limitation upon the aggregate amount of such levies now in force. The 

 proceeds of the levy or levies hereby authorized to be made, shall be 

 applied and used by the county commissioners in the construction of 

 such stone and gravel roads, as the case may be, and for no other pur- 

 pose, and these funds shall be expended under the direct orders and 

 supervision of the county commissioners. All the proceeds of such 

 'stone and gravel road building levies and of the sale of any bonds 

 under the provisions of this act, shall be placed to the credit of a fund 

 to be called "the stone and gravel road building fund," out of which 

 shall be paid all the costs and expenses of said improvement, including 

 the expenses of the preliminary view and survey and the fees of the 

 engineer and auditor, but the auditor shall keep a separate account of 

 each different improvement in a book to be kept for that purpose. 



(4670-19) SEC. 6. [Bonds may be issued.] The commission- 

 ers are hereby authorized, whenever in their judgment it is desirable, 

 to sell the bonds ot any such county in which such improvement is to 

 be or has been constructed to any amount necessary to pay, of the costs 

 and expenses of such road improvement, the respective shares of such 

 township or townships and of the land owners whose lands therein are 

 benefitted by such road improvement, as provided in the preceding 



