LAWS RELATING TO AGRICULTURE. 225 



jections are filed thereto within two weeks after the expiration of said 

 notice, the commissioners may confirm the same. If the owner of any 

 property assessed objects to the assessment so made, he shall file his 

 objections in writing with the said commissioners within two weeks 

 after the expiration of the notice aforesaid ; and thereupon the commis- 

 sioners shall appoint three other disinterested freeholders, to act as an 

 equalizing board, who shall meet at the county auditor's office at a time 

 to be fixed by the county commissioners, with power to adjourn from 

 time to time, who shall hear and determine all objections to said assess- 

 ment, equalize the same, or approve the assessment already made, as 

 they shall deem just. They shall report their action to said commis- 

 sioners, who shall have power to confirm the same, or to set the same 

 aside and cause a new equalizing board to be appointed, with like pow- 

 ers and qualifications. When said assessment is confirmed by the county 

 commissioners, the same shall be final. The members of said assessing 

 and equalizing boards shall, before entering upon their duties, take an 

 oath before a proper officer to faithfully, honestly and impartially dis- 

 charge their duties in making or equalizing said assessment, and in 

 either case a majority of the board shall have power to determine any 

 question or matter before them. The equalizing board, or any of its 

 members, shall have power to administer oaths to witnesses, and said 

 board shall hear any testimony for or against the parties filing excep- 

 tions as aforesaid. If any of the lands to be assessed are 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 to 

 the relative value of their respective estates, to be ascertained upon the 

 principles applicable to life annuities. 



SEC. 4836^. [Records and accounts; filing of profiles, plats, etc.; 

 expenditure of money.] The commissioners shall cause to be kept by 

 the county auditor a full record of all the proceedings herein provided 

 for. together with accurate accounts of receipts and expenditures of 

 money, under the provisions of this act ; and all profiles, plats and speci- 

 fications 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, 

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

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

 ings, and by orders drawn by the county auditor upon the county treas- 

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



SEC. 4836^. [When certain provisions shall not apply to improve- 

 ments made under this act.] Whenever not less than one-third of the 

 cost and expense of such improvement is by the commissioners ordered 

 to be paid by levy upon the grand duplicate of the county as provided 

 in this act, sections forty-eight hundred and thirty-seven, forty-eight hun- 

 dred and thirty-nine, forty-eight hundred and forty, forty-eight hundred 

 and forty-one, forty-eight hundred and forty-two, forty-eight hundred 

 and forty-three, forty-eight hundred and forty-four, and all the prohi- 

 bitions of forty-eight hundred and thirty-six against the commissioners, 

 making an order for an improvement, until a majority of the resident 

 landholders of the county, whose lands are reported as benefited and 

 ought to be assessed, subscribe the petition therefor, shall have no force 

 or effect in such county as to improvements made or ordered under the 

 provisions of this act, but said commissioners may proceed to order and 



15 F. H. B. 



