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thereof in the expenses of such work or improvement.

SEC. 26. The board of supervisors shall determine the amount of work to be done in each year and the place where such work is to be done, and may let a contract for any portion of such work that they may think proper. When the work is let by contract, either as a whole work or for a portion thereof the board shall give notice, by publication thereof, not less than ten days in a newspaper published in such county, calling for bids for the construction of such work, or of any portion thereof, if less than the whole work is advertised, then the portion so advertised must be particularly described in such notice; said notice shall set forth that plans and specifications can be seen at the office of the board, and that the board will receive sealed proposals therefor, and that the contract will be let to the lowest responsible bidder, stating the time and place for opening said proposals, and how such sealed proposals shall be addressed, which, at the time and place appointed, shall be opened, and, as soon thereafter as convenient, the board shall let said work, either in portions or as a whole, to the lowest responsible bidder; or they may reject any and all bids and readvertise for proposals. Any person or persons to whom a contract may be awarded shall enter into a bond, with good and sufficient sureties, to be approved by the board, payable to said county for the use of such protection district, for double the amount of the contract price conditioned for the faithful performance of said contract. The work shall be done under the direction and to the satisfaction of the board of supervi

sors,

SEC. 27. If, according to the survey and map, as adopted by the board of supervisors as provided in section seven hereof, it is necessary in order to shorten or straighten the course of any innavigable stream, to dig canals, cut off bends; change the channel or course of such stream, or to turn the water from its present channel into a former but now dry channel, then such work shall be considered as the straightening of the channel and course of such innavigable stream, and all of the provisions of this act are hereby declared to be applicable to such work.

SEC. 28. If, at any time, in the opinion of the board of supervisors, the expenditure of money is absolutely necessary to the welfare of such protection district, and there is no money in the fund of such district, to make such necessary expenditure, or the money in such fund is insufficient to make such necessary expenditure, then the board of supervisors may advance such money out of the general fund of the county, and the same shall be a credit to the county as a payment of the assessments against the county to that extent; or if such money advanced shall exceed the assessments against the county, then as soon as there is sufficient money in the fund of such protection district to pay the excess, the board of supervisors shall direct the county treasurer to transfer to the general fund from the fund of such protection district, a sum great enough to balance the accounts.

SEC. 29. The provisions of this act shall be liberally construed to promote the objects thereof.

This act shall take effect and be in force from and after its passage.

An act conferring similar power upon cities and towns will be found at page 175 of statutes of 1897, amending section 862 of municipal government act. And see Stats. 1895 p. 95, Palm edition, for act relating to cities and towns.

It would seem desirable, if not necessary, that a protection district fund should be established by the supervisors prior to commencing work under this act, and that the same should be included in the auditor's estimate under section 36 of the county government act.

Under subdivision 18 of section 25 of that act, moneys may be transferred from one fund to another, but the assessment to the county contemplated in section 10 of this act would simply be an assessment against the county general fund, and the prohibition in section 36 of the county government act, against allowances in excess of the auditor's estimates, and the constitutional prohibition against allowances in excess of revenues are not met by the provisions of this act for payment and transfer of funds.

The provisions of section 28 of this act for advancing money out of the general fund, further indicate the necessity of providing a protection fund in advance, and an estimate and levy of county tax in the usual manner, for protection purposes, if the above mentioned prohibitions are to be safely provided against.

There is another provision of the county government act which should be borne in mind in considering these questions, to wit: Section 44, which provides for the "registering” of warrants, when there is no money in the fund out of which the same should be paid.

SANITARY DISTRICTS.

An act to proride for the formation, government,

operation, and dissolution of sanitary districts in any part of the state, for the construction of sewers, and other sanitary purposes; the acquisition of property thereby; the calling and conducting of elections in such districts, the assessment, levy, collection, custody, and disbursement of taxes therein; the issuance and disposal of the bonds thereof, and the determination of their validity, and making provision for the payment of such bonds, and the disposal of their proceeds, and for empowering sanitary boards to provide in other respects for the good order and welfare of sanitary districts. [ Title as amended by act of 1895, Stats. p. 86, Palm edition.]

SECTION 1. Whenever twenty-five persons in any county of the state shall desire the formation of a sanitary district within the county, they may present to the board of sipervisors of such county a petition, in writing, signed by them, stating the name of the proposed district, and setting forth the boundaries thereof, and praying that an election be held as provided by this act.

Each of the petitioners must be a resident and freeholder within the proposed district.

SEC. 2. When such petition is presented as above provided, the board of supervisors must, within thirty days thereafter, order that an election be held as provided by this act. The order must fix the day of such election, which must be within sixty days from the date of the order, and

must show the boundaries of the proposed district, and must state that at such election persons to fill the offices provided by this act, viz.: à sanitary assessor, and five members of the sanitary board, will be voted for. This order shall be entered in the minutes of the board, and shall be conclusive evidence of the due presentation of a proper petition, and of the fact that each of the petitioners was, at the time of the signature and presentation of such petition, a resident and freeholder within the limits of the proposed district.

SEC. 3. A copy of such order shall be posted for four successive weeks prior to the election, in three public places within the proposed district, and shall be published for four successive weeks prior to the election in some newspaper published in the proposed district, if there be one, and if not, in some newspaper published in the county. It shall be sufficient if the order be published once a week.

SEC. 4. The board of supervisors, at any time prior to the election, shall seclect one polling place within the proposed district, and make all suitable arrangements for the holding of such election. The tickets shall contain toe words "for a sanitary district, or "against a sanitary district," as the case may be, and the name of a person for sanitary assessor, and the names of five persons for members of the sanitary board. Such election shall be conducted in accordance with the general election laws of the state, so far as the same shall be applicable, except as herein otherwise provided.

Every qualified elector, resident within the proposed district for the period requisite to enable him to vote at a general election, shall be entitled to vote at the election above provided for.

If a majority of the votes cast at such election shall be in favor of a sanitary district, the board of supervisors shall make and cause to be entered in the minutes an order that a sanitary district of the name and with the boundaries stated in the petition (setting forth such boundaries) has been duly

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