of any elector during business hours. The board and its agents and employees shall have the right to enter upon any land in the district to make surveys, and may locate the line of any river-bed, levee, or other works necessary under the provisions of this act; and said board shall have the right to acquire, either by donation, purchase, or condemnation, any lands or other property necessary for the construction, use, maintenance, repair, and improvement of any works constructed or being constructed under the provisions of this act. 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, and said provisions are hereby made applicable for that purpose. In case of purchase, the bonds of the district hereinafter provided for may be used at their par value in payment of the purchase price thereof. All property acquired under the provisions of this act, by any district created hereunder, required in carrying out the provisions of this act is hereby declared to be 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 immediately and by operation of law vest in such district, and shall be held by such district in trust for, and is hereby dedicated and set apart to, the uses and purpose set forth in this act, and said board is hereby authorized and empowered to hold, use, acquire, manage, occupy, and possess said property as herein provided.

SEC. 14. 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 levee 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, or to enforce, maintain, protect, or preserve any and all rights, privileges, and immunities created by this act, or acquired in pursuance thereof; and in all courts, actions, suits, or proceedings the said board may sue, appear, and defend, in person or by attorneys, and in the name of such levee district.

SEC. 15. For the purpose of constructing the necessary levees, channels, or other things or appliances that may be deemed necessary to prevent the overflow of any innavigable stream of water, and acquiring the necessary property, rights of way, privileges, or otherwise carrying out the provisions of this act, the board of directors of any such district must, as soon after such district has been organized as may be practicable, estimate and determine the amount of money necessary to be raised, and shall immediately thereupon call a special election, at which shall be submitted to the electors of such district possessing the qualifications prescribed by this act the question whether or not the bonds of said district shall be issued in the amount so determined; and notice of such election must be given by posting notices in three public places in each election precinct in said district for at least twenty days, and also by publication of said notice in some newspaper

published in the county where the office of the board of directors of said district is required to be kept, once a week for at least three successive weeks. Such notices must specify the time of holding the election, the amount of bonds proposed to be issued, and said election must be held and the result thereof determined and declared in all respects, as nearly as practicable, in conformity with the provisions of this act governing the election of officers; provided, that no informalities in conducting such an election shall invalidate the same, if the election shall have been otherwise fairly conducted. At such election the ballots shall contain the words "BondsYes," or "Bonds-No," or words equivalent thereto. If a majority of the votes cast are "Bonds-Yes," the board of directors shall immediately cause bonds in said amount to be issued. Seid bonds shall be payable in lawful money of the United States, in installments as follows, to wit: At the expiration of eleven years, not less than five per cent of said bonds; at the expiration of twelve years, not less than six per cent; at the expiration of thirteen years, not less than seven per cent; at the expiration of fourteen years, not less than eight per cent; at the expiration of fifteen years, not less than Line per cent; at the expiration of sixteen years, not less than ten per cent; at the expiration of seventeen years, not less than éleven per cent; at the expiration of eighteen years, not less than thirteen per cent; at the expiration of nineteen years, not less than fifteen per cent; and for the twentieth year, a percentage sufficient to pay off said bonds; and shall bear interest at the rate of six per cent per annum, payable semi-annually, on the first day of January and July of each The principal and interest shall be payable at the Fourth National Bank, in New York City. Said bonds shall be each of the denomination of not less than one hundred dollars, nor more than five hundred dollars; shall be negotiable in form, signed by the president and secretary, and the seal of the board of directors shall be affixed thereto. They shall be numbered consecutively as issued, and bear date at the time of their issue. Coupons for the interest shall be attached to each bond, signed by the secretary. Said bonds shall express on their face that they were issued by authority of this act, stating its title and date of approval. The secretary shall keep & record of the bonds sold, their number, the date of sale, the price received, and the name of the purchaser. Said secretary shall, on the first Mondays of July and Jar uary of each year, file a copy of said record, duly certified, with the board of supervisors of the county in which said district was created.

year.

SEC. 16. The board may sell said bonds, from time to time, in such quantities as may be necessary and most advantageous, to raise money for the construction of said canals and works, the acquisition of said property and rights, and otherwise to fully carry out the objects and purposes of this act. Before making any sale, the board shall, at a meeting, by resolution, declare its intention to sell a specified amount of the bonds, and the day and hour and place of such sale, and shall causé such resolution to be entered in the minutes, and notice of the

sale to be given, by publication thereof, at least twenty days, in a daily newspaper published at the county seat in which such district is located, and in any other newspaper at their discretion. The notice shall state that sealed proposals will be received by the board, at their office, for the purchase of the bonds, till the day and hour named in the resolution. At the time appointed, the board shall open the proposals, and award the purchase of the bonds to the highest responsible bidder, and may reject all bids; but said board shall in no event sell any of the said bonds for less than ninety per cent of the face value thereof.

SEC. 17. Said bonds, and the interest thereon, shall be paid by revenue derived from any annual assessment upon the real property of the district; and all the real property in the district shall be and remain liable to be assessed for such payments as hereinafter provided.

SEC. 18. The assessor must, between the first Monday in March and the first Monday in June in each year, assess all real property in the district to the persons who own, claim, have the possession or control thereof, at its full cash value. He must prepare an assessment-book, with appropriate headings, in which must be listed all such property within the district, in which must be specified, in separate columns, under the appropriate head,

First. The name of the person to whom the property is assessed. If the name is not known to the assessor, the property

shall be assessed to "unknown owners."

Second. Land by township, range, section, or fractional section, and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, locality, and the improvements thereon.

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

Fourth. The cash value of real estate, other than city or town lots.

Fifth. The cash value of improvements on such real estate. Sirth. The cash value of city and town lots.

Seventh. The cash value of improvements on city and town lots.

Eighth. The cash value of improvements on real estate assessed to persons other than the owners of the real estate. Ninth. The total value of all property assessed.

Tenth. The total value of all property after equalization by the board of directors.

Eleventh. Such other things as the board of directors may require.

SEC. 19. The board of directors must allow the assessor as many deputies, to be appointed by him, as will, in the judgment of the board, enable him to complete the assessment within the time herein prescribed. The board must fix the compensation of such deputies, which shall be paid out of the treasury of the district. The compensation must not exceed

five dollars per day for each deputy for the time actually engaged, nor must any allowance be made but for work done between the first Monday in March and the first Monday in August in each year.

SEC. 20. On or before the first Monday in August in each year, the assessor must complete his assessment-book and deliver it to the secretary of the board, who must immediately give notice thereof, and of the time the board of directors, 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 the meeting shall not be less than twenty nor more than thirty days from the first publication of the notice; and in the mean time the assessment-book must remain in the office of the secretary, for the inspection of all persons interested.

SEC. 21. 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, as long as may be necessary, not to exceed ten days, exclusive of Sundays, to hear and determine such objections to the valuation and assessment as may come before them; and the board may change the valuation as may be just. The secretary of the board shall be present during its sessions, and note all changes made in the valuation of property, 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, as finally equalized by the board, extended into columns and added.

SEC. 22. The board of directors shall then levy an assessment sufficient to raise the annual interest on the outstanding bonds; and at the expiration of ten years after the issuing of bonds by the board, must increase said assessment for the ensuing ten years in the following percentage of the principal of the whole amount of bonds then outstanding, to wit: For the eleventh year, five per cent; for the twelfth year, six per cent; for the thirteenth year, seven per cent; for the fourteenth year, eight per cent; for the fifteenth year, nine per cent; for the sixteenth year, ten per cent; for the seventeenth year, eleven per cent; for the eighteenth year, thirteen per cent; for the nineteenth year, fifteen per cent; and for the twentieth year, a percentage sufficient to pay off said bonds. 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 as an assessment on the property therein enumerated. When collected, the assessment shall be paid into the district treasury, and shall constitute a special fund, to be called the "Bond Fund of Levee District." In case of the neglect or refusal of the board of directors to cause such assessment and levy to be made as in this act provided, then the assessment of property made by the county assessor and the state board of equalization shall be adopted, and shall be the basis of assessments for the district; and the board of supervisors of the county in which the office of the board of

directors is situated shall cause an assessment roll for said district to be prepared, and shall make the levy required by this act in the same manner and with like effect as if the same had been made by said board of directors; and all expenses incident thereto shall be borne by such district. In case of the neglect or refusal of the collector or treasurer of the district to perform the duties imposed by law, then the tax collector and treasurer of the county in which the office of the board of directors is situated must respectively perform such duties, and shall be accountable therefor upon their official bonds as in other cases.

SEC. 23. The assessment upon real property is a lien against the property assessed from and after the first Monday in March for any year; and such lien is not removed until the assessments are paid on the property sold for the payment thereof.

SEC. 24. On or before the first day of November, the secretary must deliver the assessment-book to the collector of the district, who shall, within twenty days, publish a notice in a newspaper published in each of the counties comprising the district, if there be lands situated in more than one county in such district, that said assessments are due and payable, and will become delinquent at six o'clock, P. M., on the last Monday of December next thereafter; and that unless paid prior thereto, five per cent will be added to the amount thereof, and also the time and place at which payment of assessments may be made. The notice shall also specify a time and place within each election precinct of the district when and where the collector will attend to receive payment of assessments, and shall be published for fifteen days, and a printed copy of said notice shall be posted for the same time in some public place in each precinct. The collector must attend at the time and place specified in the notice to receive assessments, which must be paid in gold and silver coin; he must mark the date of payment of any assessment in the assessment-book opposite the name of the person paying, and give a receipt to such person, specifying the amount of the assessment and the amount paid, with a description of the property assessed. On the thirty-first day of December of each year, all unpaid assessments are delinquent, and thereafter the collector must collect thereon, for the use of the district, an addition of five per cent.

SEC. 25. On or before the first day of February, the collector must publish the delinquent list, which must contain the names of the persons and a description of the property delinquent, and the amount of the assessments and costs due opposite each name and description. He must append to and publish with the delinquent list a notice that unless the assessments delinquent, together with costs and percentage, are paid, the real property upon which such assessments are a lien will be sold at public auction. The publication must be made once a week, for three successive weeks, in a newspaper published in each of the counties comprised in the district. The publication must designate the time and place of sale. The time of sale must not be less than twenty-one nor more