LAWS RELATING TO AGRICULTURE. 219 



and perfect list of all such indebtedness for the payment of which they 

 have no funds or means of payment with a description in detail of such 

 indebtedness as to date, amount, rate of interest, if any, and when pay- 

 able, which list shall be verified by said commissioners; and the county 

 auditor shall lay the same before the county commissioners at their next 

 regular session thereafter. 



SEC. 4815. [Taxation to pay same.] At any regular session of 

 the county commissioners, at which such list is laid before them, they 

 shall immediately proceed to ascertain the aggregate amount of such 

 indebtedness, including interest in case it draw interest, and adding 

 thereto an amount sufficient to pay the expense of assessment and col- 

 lection, and to cause the same to be assessed upon the same lands and 

 lots as were subject to taxation for the construction of the road, or to 

 pay for the same at the time when the right to tax such lands and lots 

 ceased, according to their true value in money as shown by their valu- 

 ation contained in the county duplicate. 



SEC. 4816. [When different rates have been authorized.] When, 

 by the laws in force immediately preceding the time when the right to 

 levy taxes for the benefit of any such road ceased, different rates of 

 taxation were authorized upon the lands adjacent to or lying near any 

 such road, according to their proximity to such road, the amount author- 

 ized to be levied by the preceding section shall be so assessed upon those 

 lands as to preserve the same relative proportions between the taxes on 

 the several tracts as formerly ; but the county commissioners may in 

 their discretion divide the aggregate of such indebtedness into install- 

 ments, not exceeding five in number, and order that one of those install- 

 ments be assessed and collected annually, and the amount so assessed 

 shall be collected in the same manner as state and county taxes. 



SEC. 4817. [Payment of such indebtedness.] Immediately after 

 the annual settlement of the county treasurer with the county auditor of 

 any year next after that in which any assessment has been made, as 

 provided in the two preceding sections, the county auditor shall proceed 

 to ascertain the net amount of money collected on account of the in- 

 debtedness of such free turnpike road company, and if the amount so 

 collected is sufficient to pay the whole of such indebtedness, he shall 

 proceed to pay all indebtedness of such road company on presentation 

 by his warrants drawn on the county treasurer, payable out of the 

 proper fund, and shall cancel the evidences of such indebtedness and 

 keep them on file in his office*; but if the net amount so collected shall 

 be insufficient to pay the indebtedness in full, or the amount of indebted- 

 ness has been ordered to be collected in annual installments, the county 

 auditor shall divide the net amount so collected pro rata among the 

 holders of the indebtedness, taking up and canceling the original evi- 

 dence of indebtedness and issuing new vouchers for the balance unpaid. 



SEC. 4818. [Special taxes to be applied to debts.] When a free 

 turnpike road is finished according to law, with an outstanding debt 

 unprovided for, and the right to levy special taxes for the benefit of such 

 road has not ceased, such special taxes, when collected, shall be applied 

 exclusively to the payment of such debt, till the same is paid in full. 



SEC. 4819. [Road may be transferred to turnpike company.] 



The county commissioners, whenever in their opinion the public interest 

 will be subserved thereby, may surrender to any turnpike company any 



