such location; and said board shall have the right to acquire, hold, and possess, either by donation, purchase, or condemnation, any land, or other property, necessary for the construction, use, maintenance, repair, and improvement of any works required for the purpose of drainage as provided herein. In case of condemnation, the board shall proceed in the name of the district under the provisions of title seven, of part three of the Code of Civil Procedure of this state, which said provisions are hereby made applicable for that purpose; and it is hereby declared that the use of property which may be condemned, taken, or appropriated under the provisions of this act, is a public use, subject to regulation and control of the state in the manner prescribed by law.

SEC. 13. The legal title to all property acquired under the provisions of this act shall vest in such district, and shall be held by the same in trust for, and the same is hereby dedicated and set apart to the uses and purposes set forth in this act, and said board is hereby authorized and empowered to hold, use, acquire, manage, occupy, and possess such property as herein provided. The said board is hereby authorized and empowered to take conveyances or other assurances for all property acquired by it under the provisions of this act, in the name of such district, to and for the uses and purposes herein expressed, and to institute and maintain any and all actions and proceedings, suits at law, or in equity, necessary or proper, in order to fully carry out the provisions of this act, and to enforce, maintain, protect, or to preserve any and all rights, privileges, and immunities created by this act, or acquired in pursuance thereof. And in all courts, actions, suits, and proceedings, the said board may sue, appear, and defend, in person or by attorney, and in the name of such drainage district.

SEC. 14. Upon the adoption of a plan of drainage by the board of directors of any district organized under the provisions of this act, said board shall prepare an assessment book for such district,

with proper headings, in which must be listed all lands within the district, specifying in separate columns and under appropriate heads:

First-The name or names of the owner or owners to whom the land is listed. If the name or names is not known to the board, the land shall be listed to "unknown owners.' 99

Second-A description of each forty-acre tract or lot by township, range, section, and fractional section, and when such tract or lot is not a congressional subdivision, by metes and bounds, or other description sufficient to identify it, giving the locality and an estimate of the number of acres.

Third-City and town lots, naming the city or town, and the number and block, according to the system of numbering or designating in such city or town.

Said assessment book shall also contain proper columns and headings for entries showing:

First-The amount of assessments as fixed by the board of assessment commissioners on each fortyacre tract or lot, or fraction thereof.

Second-The amount of assessment fixed by said commissioners on each city and town lot.

Third-All changes made by the board of directors in such assessments when acting as a board of equalization.

Fourth-The total amount of all assessments after equalization by the board of directors.

Fifth-Such other matters as the board of directors may require.

SEC. 15. The board of directors shall deliver the assessment book, when completed, to the board of assessment commissioners, together with a report showing the total estimated cost, including Expenses of organization and of purchases or condemnation of property, of the work contemplated in the plan of drainage adopted for the district, and the estimated cost for repairs, and the incidental expenses of such district, for the ensuing ten years. The board of assessment commissioners shall thereupon, as soon as practical, proceed to ascertain,

determine, and assess upon each forty-acre tract, or fraction thereof, and each city or town lot, within the district, an assessment in proportion to the entire cost, as estimated by the board of directors, and the benefits to be derived from drainage to each tract, fraction, city or town lot, and enter such amount, estimated, in United States gold coin, in the proper column in the said assessment book, and return the same, with the columns added up, to the board of directors. The board of directors must immediately give notice of the reception of said assessment, and of the time they, acting as a board of equalization, will meet to equalize assessments, by publication in a newspaper published in each of the counties comprising the district. The time fixed for such meeting shall not be less than ten nor more than twenty days from the first publication of the notice, and in the meantime the assessment book must remain in the office of the board for the inspection of all persons interested.

SEC. 16. Upon the day specified in the notice required by the preceding section for the meeting, the board of directors, which is hereby constituted a board of equalization for that purpose, shall meet and continue in session from day to day (excluding Sundays) as long as necessary, not to exceed ten days, to hear and determine such objections to the valuation and assessment as may come before them, and to equalize the assessment, and the board may change the valuation as may be just. The secretary of the board must be present during its sessions, and note all changes made in the assessment, and in the names of the persons whose property is assessed; and within ten days after the close of the session he shall have the total values and assessments, as finally equalized by the board, extended into columns and added up. The sums thus fixed against each forty-acre tract, or fraction thereof, and against each city and town lot, shall be the basis for all assessments within such districts for the next ensuing ten years; provided, that the board of directors may thereafter, whenever in their

judgment a new assessment of all the land within the district becomes necessary, order such new assessment to be made either by the same board of assessment commissioners or by a new board to be elected for that purpose at the next ensuing regular election in such district. In the latter case notice shall be given for the election of such board of assessment commissioners, and such election shall be conducted in all respects as herein provided for the election of such board in the first instance.

SEC. 17. The board shall then determine the portion of the costs and expenses estimated, as provided in section fifteen of this act, it will be necessary to raise for the ensuing fiscal year, and shall levy an assessment upon the equalized sums charged upon each tract or lot listed in the assessment book sufficient to raise the amount so determined; and shall annually thereafter, whenever further assessments for such purposes are necessary, levy the same in like manner. The secretary of the board must compute and enter, in a separate column of the assessment book, the respective sums, in dollars and cents, to be paid on each tract and lot therein enumerated. When collected, the assessment shall be paid into the county treasury of the county where the district was organized, and the county treasurer of said county is hereby authorized and and required to receive and receipt for the same, and place the same to the credit of the district, in a fund to be called the "Fund of Drainage District," and shall be responsible upon his official bond for the safe-keeping and disbursement of the same, as in this act provided. He shall pay out of the same only upon warrants of the board of directors, signed by the president and attested by the secretary. The treasurer shall report in writing, at each regular meeting of the board of directors, and as often thereafter as requested by the board, the amount of money in the fund, the amount of receipts since his last report, and the amounts paid out; such reports shall be verified and filed with the secretary of the board.

SEC. 18. The assessment authorized by the preceding section is a lien against the property assessed from and after the date when the same is made and entered in the assessment book, as provided in said section, and such lien shall continue until such assessment is paid, or the property assessed is sold for the payment thereof.

SEC. 19. The tax collector of the county where the district was organized is hereby constituted ex officio tax collector for the district, and the secretary of the board of directors must, as soon as practicable after the same is completed, deliver to such tax collector the assessment book, who is hereby authorized and directed to receive and receipt for the same, and within ten days thereafter publish a notice in a newspaper published in each county in which any portion of the district may lie, that said assessments are due and payable at his office, and, if not before paid, will become delinquent at six o'clock P. M. on the last Monday in December next thereafter, when five per cent. will be added to the amount thereof, which notice shall be published for a period of four weeks. The collector must mark the date of payment of any assessment in the assessment book opposite the name of the person paying, or the property on which the same is paid, and give a receipt to the person making such payment, specifying the amount of the assessment and the amount paid, with a description of the property assessed. On the last Monday in December, at six o'clock P. M. at each year, all unpaid assessments are delinquent, and thereafter the collector must collect thereon an addition of five per cent. for the use of the destrict.

SEC. 20. On or before the first day of February, the collector must publish the delinquent list, which must contain the names of the persons, or as "unknown," where the same is not known, and a description of the property delinquent, and the amount of the assessments and costs due opposite each name and description. He must attend to and publish, with the delinquent list, a notice that