208 LAWS RELATING TO AGRICULTURE. 



SEC. 4768. [When a tax may be levied, and how much.] Upon 

 the location and establishment of any such turnpike road by the county 

 commissioners, and after an affirmative vote by the electors, they may, 

 for the purpose of aiding in the construction, and to provide a perma- 

 nent fund for the maintenance and expense thereof, levy annually, in ad- 

 dition to other road taxes authorized by law, a tax for turnpike road 

 purposes of not more than four mills on the dollar of valuation on the 

 grand duplicate of taxable property in the county, and to continue such 

 levy from year to year, until the road or roads which have been com- 

 menced are completed. 



SEC. 4769. [Restriction of the levy ; county bonds may be issued.] 



No such taxes shall be levied on any lands which have heretofore been 

 assessed for the construction of any free turnpikes, or improved road 

 or roads, already constructed, or in the course of construction at the 

 time of the levy of the tax unless the amount that would be ratably levied 

 upon such lands exceed the amount of such assessment, and in such 

 case such excess only shall be levied and collected; and for the purpose 

 of raising the money necessary to meet the expenses of such improve- 

 ments, the county commissioners may, if in their opinion the same be 

 advisable, issue the bonds of the county, payable at such times as they 

 may deem advisable, with interest not exceeding the legal rate per an- 

 num, payable semi-annually, and which bonds shall not be sold for less 

 than their par value. 



SEC. 4770. [Records to be kept, and how payments made.] The 

 commissioners shall cause to be kept by the county auditor a full record 

 of all the proceedings in the location, establishment, and construction 

 of the road, together with accurate accounts of receipts and expendi- 

 tures of money under the provisions of this chapter ; and no money shall 

 be drawn from the treasury except to pay liabilities already accrued, 

 and then only in pursuance of orders caused by the commissioners whilst 

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

 and by orders drawn by the county auditor, upon the county treasury, 

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



SEC. 4771. [Letting the work.] The work of the construction 

 of such roads shall be let publicly by the county commissioners to the 

 lowest responsible bidder, after due notice given of such letting by publi- 

 cation in one or more newspapers published or of general circulation in 

 the county, or by hand-bills, or both ; for that purpose the commissioners 

 shall cause the same to be divided into convenient sections, and each 

 section numbered from the county seat, or other point named as the 

 place of beginning, toward the termination, and shall let the same by 

 sections, with proper specifications of the various kinds of labor re- 

 quired on each section ; and bidders shall be required to separately state 

 their bids for each class of work, in such manner as the commissioners 

 shall provide, and each contractor shall be required to give bond, with 

 sufficient sureties, for the performance of his contract, payable to the 

 countv commissioners, for the use and benefit of the county, and with 

 the necessary specifications and stipulations on the part of the con- 

 tractor inserted therein. 



. SEC. 4772. [Payments to be made on estimates.] In all cases 

 the construction of such roads shall commence at the point of begin- 

 ning, and no payment for work or material shall be made except upon 

 estimates made by the surveyor or engineer employed by the commis- 



