the location and construction of such roads, and a majority of the tax-payers within the boundaries of the road sign such subscription or agreement, the commissioners shall thereupon be authorized to levy the amount thereof upon the taxable property within the boundaries of the road, according to the benefits to said property. taking into consideration any assessments that have heretofore been made; and the boundaries of the road shall not be taken to include any property that does not lie within two miles of such contemplated improvement. (L. '90, § 10, p. 615.)

102. Levy of Tax Voted.

Upon the location and establishment of any such turnpike road by the county commissioners, and after an affirmative vote by the qualified voters, they may, for the purpose of aiding in the construction, and to provide a permanent fund for the maintenance and expense thereof, levy annually, in addition 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 taxable property in the county, and to continue such levy from year to year until the road or roads which have been commenced are completed. (L. '90, § 11, p. 615.)

103. Levying Taxes-Turnpike Bonds.

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 course of construction at the time of the levy of the tax, unless 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 improvement the county commissioners may, if in their opinion the same be advisable, submit to the qualified voters of the county at any general election the question whether the county commissioners shall be authorized to issue bonds of the county for the purpose of building roads in accordance with the provisions of this act, and if three-fifths of the legal votes cast be in favor of the issue of such bonds, then the county commissioners may issue the bonds of the county, payable at such times as they deem advisable, not exceeding twenty years, with interest not exceeding six per cent. per annum, payable semiannually, and which bonds shall not be sold for less than their par value. (L. '90, § 12, p. 615.)

104. Full Records to Be Kept.

The county commissioners shall cause to be kept by the clerk of the board a full record of all the proceedings in the location, establishment and construction of the road, together with accurate accounts of receipts and expenditures of money under the provisions of this act, and no money shall be drawn from the treasury except to pay liabilities already accured, 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 their clerk upon the county treasury in favor of the persons to whom such money is due. (L. '90, § 13, p. 616.)

105. Letting Contracts.

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 publication 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 required 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 county commissioners, for the use and benefit of the county, and with the necessary specifications and stipulations on the part of the contractor inserted therein. (L. 90, § 14, p. 616.)

106. Construction and Payment.

In all cases the construction of such roads shall commence at the point of beginning, and no payment for work or material shall be made except upon estimates made by the surveyor or engineer employed by the commissioners, and by him duly certified, of work actually done or material actually furnished, or both, and after reserving such per cent., as may be fixed by the parties to the contract to guarantee performance of the same. (L. '90, § 15, p. 617.)

107. Pay for Survey, Viewers, Etc.

The viewers, surveyor, or engineer, and their assistants, shall be entitled to receive the same compensation for their services required under the provisions of this act as is now allowed by law in the construction of state or county roads. (L. '90, § 16, p. 617.)

PROVIDING FOR SYSTEM OF IMPROVED ROADS.

108. Improved Roads.

The commissioners of any county may, at any regular or called session, cause to be established, located and constructed, improved, straightened, widened, altered or re-located any public road or highway as herein provided, when the same is conducive to the public convenience or welfare. (L. '93, § 1, p. 301.)

109. Definition of Terms.

The word "improvement" as used in this act shall mean a road as contemplated to be improved under this act. The word "road" as used in this act shall be construed to mean a public highway or thoroughfare. The words "territory (or property) particularly benefited" as used in this act shall be construed to include, in addition to the lands lying within two miles on either side of the improvement, all cities, road districts or townships which will be subject to special assessment for the improvement. The words "improvement boundary" as used in this act shall be construed to mean a line two miles distant from any parallel to the center line of the improvement on either side thereof, connected at the places of beginning or termini by a line at right angles thereto, unless such line enter the corporate boundary of a city, in which case the improvement boundary shall follow the meandering of the city boundary in so far as said boundary shall come within said two mile limit. Words used in the singular in this act shall include the plural, and the plural the singular. (L. '93, § 2, p. 30.)

110.

Limitation of Improvement Under This Act.

No road improvement shall be located or commenced under this act unless the same has its beginning at the boundary limits of an incorporated city, or trade center located on a railroad or navigable body of water, or connect with a road or road system already improved under this act, or with a road which has been otherwise constructed of such nature to permit of heavy freighting and rapid travel on the same at any time of the year. (L. '93, § 3, p. 301.)

111. Specifications.

An improved road contemplated under this act shall be constructed as near as practicable along the center line of the established highway, and shall be uniformly graded to a width of not less than sixteen feet; the profile thereof shall not have a greater incline at any point of more than one foot perpendicular to twenty feet horizontal; proper drains, culverts and bridges shall be constructed to convey off all surface and seepage water, and when the road is located along a hillside or incline, the drainage of the surface of the roadbed shall be toward the hillside or incline; a roadway shall be constructed upon the graded road in such a manner and of such material as will permit of heavy freighting by team and rapid driving during any time of the year, and if such construction be a macadam or Telford pavement, or a roadbed of equal durability of other material, it shall not be less than twelve feet wide; if plank, gravel, crushed stone or other material equally or less permanent, it shall be not less than eight feet wide, and shall be constructed on the grade so that the right hand side of the roadway going out from the place of beginning shall as nearly as practicable conform to the center line of the grade. (L. '93, § 4, p. 302.)

112. Costs.

The costs and expenses of the improvements made under this act shall be apportioned as near as may be to the corporations, companies, persons and property benefited thereby. (L. '93, § 5, p. 302.)

113. Application to Commissioners.

Application for such improvement shall be made to the commissioners of the county, signed by two or more owners of lots or lands which will be particularly benefited thereby; Provided, That such petitioners shall appear by the assessment rolls of the county to own property which will be particularly benefited, representing in value not less than ten thousand dollars for each mile of the improvement petitioned for, and the petitioners must represent property within the improvement boundary equivalent to not less than five thousand dollars for each mile of the proposed improvement. (L. '93, § 6, p. 302.)

114. Petition to Be Filed-Bond.

The petition shall be filed with the clerk of the board of county commissioners, and shall set forth the necessity of the improvement, and describe the route and termini thereof; and there shall be filed therewith a bond payable to the county with at least two good and sufficient sureties in not less than one thousand dollars, conditioned for a payment of all costs if the prayer of the petition 「petitioners] be not granted, or be dismissed for any cause. (L. '93, § 7, p. 303.)

115. Hearing on Petition.

If the bond be approved by the clerk of the board of county commissioners, he shall immediately deliver a copy of the petition to the commissioners, who may appoint a time for the hearing and consideration of said petition, and if the commisssioners upon the hearing find against the improvement, they shall dismiss the petition and proceedings at the cost of the petitioners; and they shall cause an itemized bill of costs to be made up by the clerk for their examination and approval, which shall include the per