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not paid the same in some other district, must pay the amount of road poll tax so levied; provided, that the Board of Supervisors may, by ordinance, provide that any person may work out his road poll tax so levied under such commutation rules as may be established by the Board of Supervisors, and such work to be done under the direction of the Road Overseer or Road Commissioner. The Board of Supervisors shall fix by ordinance the time during which all persons liable for road poll tax may, at their option, perform such labor. The Road Overseer, or Road Commissioner, shall give each person performing such labor a certificate thereof. At the expiration of the time fixed by the Board for the performance of such labor, said poll tax shall be due from every person, liable as aforesaid, not holding a certificate that he has performed such labor, and shall be collected by the various Road Overseers, or Road Commissioner when there is no Road Overseer, in their respective districts, and in the same manner that State poll taxes are collected. For the purpose of collecting road poll taxes, Collection. every Road Overseer, or in case there is no Road Overseer, the Road Commissioner, is hereby invested with the same powers and authority as the collector of State poll taxes; and all the remedies given by law for the collection of State poll taxes shall apply to and be in force for the collection of road poll taxes. Road poll tax receipts, in blank, signed and numbered in the same manner that other poll tax receipts are signed and numbered, shall be delivered by the Auditor of the county to each person charged with the collection of road poll taxes, on or before the first Monday of March of each year, and he shall be charged with the amount of such road poll tax receipts delivered to him, and be credited with those returned, and shall settle with the Auditor, and pay over the amounts collected in the manner provided by section three thousand eight hundred and fifty-three of this Code. A sum not exceeding thirty-five per cent of all road poll taxes so collected may be apportioned to the General Road Fund, and the balance shall be apportioned to the several districts of the county equally.

to fix

tax.

2653. The Board of Supervisors must, each year, at the Supervisors meeting at which they are required to levy the property property tax for county purposes, estimate the probable amount of highway property tax for highway purposes which may be necessary for the ensuing year, over and above the road tax, and must regulate and fix the amount of property highway tax, and levy the same thereby; provided, that said property tax for highway purposes shall not exceed the sum of forty cents upon each one hundred dollars of assessable property in any

one year.

collection.

2654. The annual property tax for road purposes must Levy and be levied by the Board of Supervisors at their session when the tax is by them levied for county purposes. This property road tax, when levied, must be annually assessed and collected by the same officers and in the same manner as other State and county taxes are levied, assessed, and collected,

How

expended.

and turned over to the County Treasurer for the use of the road districts from which it is respectively collected.

2655. All property road tax and road poll tax collected in each road district shall be expended for road purposes within the district in which it is collected, subject to the provisions of sections two thousand six hundred and fiftyone and two thousand six hundred and fifty-two.

ARTICLE V.

Corporations

and

responsible

PERFORMANCE OF HIGHWAY LABOR AND COMMUTATION.

SECTION 2671. Employers responsible for road taxes assessed against employés.

2671. Corporations, or other employers of persons in any employers road district subject to road tax, are chargeable for the road for road tax poll tax assessed against their employés to the extent of any of employés. credit in their hands not exceeding such tax; provided, the Road Overseer shall first give notice to such employer, or the managing agent of such corporation, and from the time of such notice, the amount of any credit in his hands, or that shall thereafter accrue sufficient to satisfy said tax, shall be paid to the Road Tax Collector, whose receipt shall be evidence in bar of the prosecution of any action by the employé against the principal for the recovery of the same.

Opening, alteration,

roads.

ARTICLE VI.

LAYING OUT, ALTERING, AND DISCONTINUING ROADS.

SECTION 2681. Who may apply for changes.

2682. Petition.

2683. Bond.

2684. Viewers.

2685. Duties of Viewers.

2686. Report of Viewers.

2687. Viewers and Surveyors, how paid.

2688. Proceedings of Board in hearing report.

2689. Effect of, and proceedings on approval of report.

2690. Proceedings to procure right of way.

2691. Payments of awards and expenses.

2692. Private roads, how opened.

2693. Record of transfer of right of way.

2694. Roads crossing railroads, canals, and ditches.
2695. Fences to be removed, how.

2681. Any ten freeholders of a road district, taxable and discon- therein for road purposes, may petition, in writing, the tinuance of Board of Supervisors to alter or discontinue any road, or to lay out a new road therein; provided, that when a road is petitioned for upon the dividing line between two counties, the same course shall be pursued as in other cases, except that a copy of the petition shall be presented to the Board of Supervisors of each county, who shall appoint Viewers to act jointly, and report to their respective Boards the action of such Viewers; provided further, that all such roads shall be at least forty feet wide.

Character of petition.

2682. Petition must set forth and describe particularly the road to be abandoned, discontinued, altered, or con

structed, and if the road is to be altered, laid out, or constructed, the general route thereof, over what lands, who the owners thereof are, whether such of them as can be found consent thereto, and if not, the probable cost of the right of way where such consent is not had, the necessity for, and the advantages of the proposed road."

accompanied

2683. The petitioners must accompany the petition To be with a good and sufficient bond, to be approved by the by bond. Board of Supervisors, in double the amount of the probable cost of the viewing and laying out or altering of any road, conditioned that the bondsmen will pay all the costs of viewing and surveying in case the prayer is not granted. 2684. Upon filing such petition and bond, the Board of Three ViewSupervisors must appoint three Viewers, one of whom must appointed. be a surveyor, to view and survey any proposed alteration of an old or of opening a new road, and submit to the Board an estimate of the cost of the change, alteration, or opening, including the purchase of the right of way, and their views of the necessity thereof.

ers to be

tions and

2685. The Road Viewers must be disinterested citizens Qualificaof the county, but not petitioners; they must be sworn to duties of discharge their duties faithfully; must view and lay out the Viewers. proposed alteration or new road over the most practicable route; notify the resident owner or agent of land over which it passes of the proposed route; ascertain whether the resident owners consent thereto, and the amount, if any, they claim or demand for the right of way over the same; estimate the actual damage to any land over which it passes, and the cost of any bridges or grading necessary; the necessity for and public convenience to be subserved by the road, and whether the opening thereof or change therein proposed should be made.

Viewers.

2686. When the view and survey of the proposed altera- Report of tion or new road is completed, the Viewers must report to the Board of Supervisors:

1. The course, termini, length, and probable cost of construction of the proposed road.

2. The estimate of damage to the owner of any land over which it is proposed to run the road.

3. The names of land owners who consent to give the right of way, and their written consent thereto.

4. The names of land owners who do not consent, and the amount of damage claimed by each; provided, that when there are non-resident land owners, and no agent upon the land upon whom notice can be served, such non-resident land owners shall be considered as non-consenting land owners unless their written consent shall have been obtained. 5. Such other facts bearing upon the subject of importance to be known by the Board of Supervisors.

6. They may also, in their discretion, or by order of the Board of Supervisors, report upon the feasibility and cost of any other route than the one petitioned for which would subserve the same purposes; and also report as to the necessity of a greater or the practicability of a less width of road than petitioned for.

Compensa

tion of Viewers.

Hearing of the report.

Opening of roads.

Acceptance

of award.

2687. The Viewers must be paid not to exceed three dollars each per day for their services out of the Road Fund of the district through which the road passes, and the Surveyor shall receive a per diem not to exceed ten dollars for the time occupied in running out and mapping the road, and making the plat and field notes, which must be filed before he receives his compensation.

2688. The Board of Supervisors, at the next meeting after the filing of the report, or at the time when the report is filed, if then in session, must fix a day for hearing the same; must notify the owners of land not consenting to give the right of way of the hearing, by having written notice served on them personally, or on the occupant or agent of the owner; or if neither the owner, agent of the owner, or occupant can be so notified, by reason of non-residence or other cause, then by posting notices, one at a conspicuous place on the land, or left at the owner's, agent's, or occupant's residence, and one at the Court House, ten days prior to the day fixed for the hearing; and must, on the day fixed for the hearing, or to which it may be postponed or adjourned, hear the evidence and proof from all parties interested for and against the proposed alteration or new road, ascertain, and by order declare, the amount of damage awarded to each non-consenting land owner, and declare the report of the Viewers to be approved or rejected.

2689. If the Board approve the report, and there are no non-consenting land owners, the road must, by order, be declared a public highway, and the Road Overseer ordered to open the same to the public. The Board of Supervisors, upon making each and every order establishing the location or alteration of any road or highway, shall order the amount of damages sustained by each and every person owning or claiming lands, or any improvements thereon and affected thereby, as finally fixed and assessed by them, to be set apart in the treasury, out of the proper fund, to be paid to the proper owner or claimant, if known, and to be kept for the owner or claimant, if unknown, and to be paid to him or her upon showing or establishing their right or title to such lands or improvements. Any moneys set apart as herein provided for, shall be returned to the fund from which it was so set apart, if not paid to or accepted by the proper owner or claimant. If the awards are all accepted, the road must be declared a public highway, and be opened as before provided.

2690. If any award of damages is not accepted within ten days from the date of the award, it shall be deemed rejected by the land owners; the Board must, by order, direct proceedings to procure the right of way to be instituted by the District Attorney of the county, under and as provided in title seven, part three, of the Code of Civil Procedure, against all non-accepting land owners, and when thereunder the right of way is procured the road must be declared a public highway, and opened as herein before provided.

expenses.

2691. All awards by agreement, ascertainment by the Payment of Board, or by the proper Court, and all expenses of viewing, laying out, or altering any road, must be paid out of the Road Fund of the district, on the order of the Board of Supervisors. If the road lies in more than one district, the Supervisors must proportionately divide the awards and other costs between said districts.

roads.

2692. Private or byroads may be opened, laid out, or Private altered for the convenience of one or more residents or freeholders of any road district, in the same manner as public roads are opened, laid out, or altered, except that only one petitioner shall be necessary, who must be either a resident or freeholder in said road district; and the Board of Supervisors may for like cause order the same to be viewed, opened, laid out, or altered, the person for whose benefit said road is required paying the damages awarded to land owners, and keeping the same in repair; provided, that the petitioners must accompany the petition with the bond mentioned in section two thousand six hundred and eighty-three, conditioned as provided in said section, and with a further condition that the bondsmen will pay to the person over whose land said road is sought to be opened, his necessary costs and disbursements in contesting the opening of such road, in case the petition be not granted, and the road finally not opened; provided, that all private roads opened, or laid out, under the provisions of this Act, shall be upon section or half section lines wherever practicable.

2693. In all cases where consent to use the right of way Instrument for a highway is voluntarily given, purchased, or condemned, or decree to and paid for, either an instrument in writing, conveying the right of way and incidents thereto, signed and acknowledged by the party making it, or a certified copy of the decree of the Court condemning the same, must be made and filed and recorded in the office of the Recorder of the county, in which the land so conveyed or condemned must be particularly described.

and ditch

2694. Whenever highways are laid out to cross railroads, Railroad canals, or ditches, on public lands, the owners or corpora- crossings. tions using the same must, at their own expense, so prepare their roads, canals, or ditches that the public highway may cross the same without danger or delay. And when the right of way for a public highway is obtained through the judgment of any. Court over any railroad, canal, or ditch, no damages must be awarded for the simple right to cross the

same.

fences.

2695. When the alteration of an old or the opening of Removal of a new road makes it necessary to remove fences on land given, purchased, or condemned by order of a Court for road or highway purposes, notice to remove the fences must be given by the Road Overseer to the owner, his occupant, or agent, or by posting the same on the fence; and if the same is not done within ten days thereafter, or commenced and prosecuted with due diligence, the Road Overseer may cause it to be carefully removed at the expense of the

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