248 LAWS RELATING TO AGRICULTURE. 



SEC. 4920. [Such tax may be anticipated; contract to improve 

 parts of road; certificate of amount of compensation due; rights of 

 holder of certificate.] To anticipate the receipts which may come 

 into the county treasury by virtue of such tax, the commissioners may 

 borrow from time to time, such sums of money as shall not exceed in 

 the aggregate four-fifths of the tax levied ; but the money so borrowed 

 in any one year shall not exceed four-fifths of the taxes levied in such 

 year, and shall be paid with lawful interest, at the county treasury, 

 out of the taxes so levied. In addition to the power to borrow money, as 

 herein granted, said commissioners are authorized, upon the written pe- 

 tition of one or more persons interested, describing the road or part 

 thereof proposed to be improved, to contract in writing with any person 

 or persons living upon or near, or owning land abutting upon any such 

 road within the county, to improve such part of such road as may be 

 described in said petition, within such time and in such manner, and 

 for such compensation, payable as hereinafter provided, and not other- 

 wise, as said commissioners may direct ; and as soon as such road or 

 part thereof is fully improved and completed, to the satisfaction of 

 said commissioners, they shall give to the person, his administrator or 

 executor, with whom they have contracted to repair 'the same, a certificate, 

 specifying the amount of compensation due for work performed under 

 said contract, stating when. authority was given for the improvement of 

 such road, and when the same was completed and accepted by the com- 

 missioners. Tn case of any dispute between the person or persons mak- 

 ing such improvement and the commissioners, the judgment of the com- 

 missioners therein shall be final. The holder of such certificate shall 

 be entitled to have the amount of compensation therein specified credited 

 on any road tax levied on the property of such person situate within 

 the township within which such road or part of road may have been 

 improved, as aforesaid. If such road tax levied in any one year on 

 such property is not sufficient to cover the amount named in the cer- 

 tificate, the same shall, in like manner, be so credited from year to year, 

 until the certificate is fully paid without interest ; and until such cer- 

 tificate shall be paid in full, the county auditor shall issue, each year 

 on demand, to the holder of such certificate, a warrant, addressed to the 

 treasurer of the county, specifying the amount of road tax which is 

 chargeable against the property of the holder of such certificate, in such 

 year, in said township, and directing the treasurer to receive the same 

 as cash in payment of such road tax. And the holder of such certificate 

 may transfer the same [and] any balance due thereon to any subsequent 

 purchaser of the property owned by him in such township, when such 

 certificate was issued ; and whenever any road or part of road shall have 

 been improved in pursuance of contract made with the county commis- 

 sioners, as provided in this section, it shall be lawful for the county 

 commissioners or the trustees of the township in which such road or part 

 of road improved as aforesaid, shall be situated, to enter into an agree- 

 ment with any responsible person or persons for the repair of such 

 improved road or part of road from year to year, and upon such terms 

 as may be agreed upon, and the amount so agreed to be paid for the re- 

 pair of such road or part of road, shall be paid out of the county road 

 fund in case said agreement shall have been made with the county com- 

 missioners, or out of the township road fund in case said agreement shall 

 have been made with the township trustees. 



