period of not exceeding twenty (20) years, and the date of payment of the principal shall be upon the 15th day of November or the 15th day of May, as the case may be, taking the nearest of these dates after the date of their issue. The interest upon the bonds shall be payable semi-annually on the 15th day of November and the 15th day of May thereafter, in accordance with the date of the issuance of the bonds. If the date of issuance of the bonds shall be prior to the date of the annual tax levy then the first bond and the first interest coupons on all of the bonds shall mature on the the 15th day of May of the next succeeding year, and the balance of the bonds shall mature from the 15th day of May in the intervals provided herein, but if said bond issue shall be made in any year after the date of the general tax levy then the first bond and all the interest coupons shall mature on the 15th day of May of the second succeeding year thereafter and the balance of the bonds and coupons at the regular intervals as provided herein after said fifteenth day of May of the said succeeding year.

Said bonds shall bear interest at a rate not higher than five per cent (5%) per annum, and the board of commissioners shall designate and determine the terms of years for which such bonds shall issue and be payable, but in no event shall the term be less than ten (10) years nor more than twenty (20). The county treasurer shall sell the bonds at not less than their face value and the proceeds shall be kept as a separate and specific fund to pay for the improvement or construction of the particular road for which they were issued and shall be paid by him to the contractor upon warrant of the auditor as directed by the board of commissioners; the commissioners shall order the same to be paid in such amounts and at such times as they may agree, but no payment shall be made by the commissioners for more than eighty per cent (80%) of the engineer's estimate of the work done by the contractor, nor shall the whole amount of the contract be paid until the road shall have been received as complete by the board of commissioners. If there be a surplus left from the sale of the bonds after the road is complete the same shall be transferred to a fund for the improvement or construction of any other highway in the county and shall not be used for any other purpose. All funds shall be kept in the public depositories of the county and the interest derived from the same shall be, from time to time, added to the fund. Section 14 above seems to be composed of two parts as published in the Acts of 1919, p. 531.

7648p1. Bonds sold to highest bidder.-15. All bonds authorized by the order of the board of commissioners for the purpose of providing money for the opening, widening, changing, constructing or improving of any highway under and pursuant to the provisions of this act shall be sold by the county treasurer to the highest bidder there

for, but in no event at less than par, after giving notice of the sale of such bonds by publication in a newspaper of general circulation printed and published in the county where said bonds are sold and a like paper, printed and published in the city of Indianapolis, Indiana, which publications shall be made one (1) time in the county and one (1) time in the capital and not less than ten (10) days prior to the date fixed for the sale of such bonds.

7648q1. Special tax.-16. For the purpose of raising money to meet the payment of said bonds and the interest thereon the board of commissioners shall annually thereafter, at the time the general tax levy is made, levy a special tax upon the property of the county in such amount as to meet the principal and interest of said bonds as they become due, and such taxes shall be collected as other taxes are and shall be applied to the payment of such bonds and interest.

The term "county bonds" as used in the title of this act includes bonds issued by the county officials to be paid for by a levy on a special taxing district. Farrey v. Board of Comrs. of Madison County, Ind. 126 N. E. 673. 7648r1. County highway system.-17. That any highway improved under the provisions of this act shall become a part of a highway system of the county and shall be kept in repair thereafter the same as other roads are kept in repair, and shall be subject to and governed by the same laws governing the repair and keeping in repair of highways.

7648s1. Petition, report of viewers, amendment, inspector, pay.— 18. The board of commissioners shall have power to permit amendments to be made to the petition of freeholders or report of the board or of the viewers and may extend the time to make such reports and may continue any proceeding from time to time so as to subserve the ends of justice. It shall be the duty of the board of commissioners to appoint a competent inspector, who shall act under the direction of the county surveyor or engineer, to supervise the work contemplated within the provisions of this act and to see that said highways are improved according to the plans, profile and specifications of the surveyor or engineer on which the contract to construct was let. He shall possess qualifications for such work and his compensation shall not exceed five dollars ($5) per day for the time actually employed, to be paid out of the construction fund of said highways and he shall render an account of his time to the commissioners at least once each week and shall subscribe to a statement of his time and report of the work under oath. He shall give bond in the penal sum of five thousand dollars ($5,000) for the faithful discharge of his duties.

7648t1. Inspector or surveyor's sworn statement.-19. Whenever any inspector and the surveyor or engineer, of any highway estab

lished, laid out, opened, widened, changed, constructed or improved under the provisions of this act, believes that the road or any part thereof, less than the whole thereof, is completed as required and according to the plans, plats, profiles, specifications and contract under which the improvement was let, then such inspector or surveyors or engineer shall each file their sworn statements with the auditor of the county, which sworn statements shall state that such highway or part thereof has been completed according to plans, plats, profiles, specifications and contract under which such improvement was let, and that the quantity and quality of material used in making such improvement was the kind of material and that the quality was used as required under standard, and tests of the state highway commissions, and that a competent roadway material chemist shall determine whether the tests and standards as to quality of said materials have been complied with; and a copy of the chemist's report shall be filed with the county auditor.

7648u1. Objections by sworn statement of inspector.-20. Any taxpayer interested in such improvement may file his objections by filing a sworn statement with the auditor that such road or part of road has not been completed according to plans, plats, profiles, specifications and contract under which such improvement was let, and such objector shall state specifically in what particular the same has not been completed, and if such objection is filed then the board of commissioners shall set a day for hearing such issue and hear other proof of such matter and may cause witnesses to be subpoenaed and hear sworn evidence in the same manner as other issues are heard before the board of commissioners, and the board shall then determine whether said work has been done according to the plans, plats, profiles, specifications and contract and any party feeling aggrieved by the decision of the board of commissioners may appeal from such decision and finding of the board of commissioners to the circuit court of the county any time within ten (10) days from such decision, upon filing a bond to the approval of the auditor of the county, conditioned for the payment of all costs in the cause that may be adjudged in the circuit court against the person taking such appeal, such proceedings to be tried de novo in the circuit court.

7648v1. County line roads.-21. The board of commissioners of any two (2) or more counties of this state shall have power to establish, lay out, widen, change, construct, or improve any highway or part of highway along the boundary line between any two (2) or more counties and shall have the power to improve said highway with gravel, stone, brick, concrete, bitumen or other road paving material,

and may issue and sell bonds for the same as hereinafter provided to raise the money with which to lay out, construct, and improve such highways; and in laying out and improving such county-line highways the same may be made to vary from the county line whenever necessary in order to avoid bluffs, hills, ravines or other obstacles not to exceed one-half (2) mile, and such road when so laid out, widened, changed or improved under the provisions of this act shall be considered paid for and kept in repair and same and in the same proportions as if said roads were established and improved upon and along such county line or lines.

7648w1. Petition for improvement of county line roads.-22. That upon the presentation to the board of commissioners of any of said counties interested at any time of a petition for the improvement of a county-line highway signed by seventy-five (75) resident freeholders and voters of the counties between which any such road is to be established, opened, widened, changed, laid out or improved and at least twenty-five (25) of such petitioners to be from each county affected, the board of commissioners shall make and enter or record an order fixing the day to be named in said order when said board of commissioners shall meet in joint session the board or boards of commissioners of the adjoining county or counties in the auditor's office of the commissioners' room, where said petition is filed, for the purpose of considering the petition filed, and whether or not the said improvement of highway would be of public utility and for the interest of the counties and for the purpose of appointing an engineer to perform the duties hereinafter provided. The board of commissioners to which is presented such petition shall direct in their order that fifteen (15) days' notice be given by the auditor to the board or boards of commissioners of the county or counties affected, of the presentation of such notice and the time and place of such joint session.

7648x1. Description of improvements.-23. That the petition or petitions filed herein for the improvement of a county-line highway shall set forth the beginning, course and termination, and the general description of such public highway sought to be laid out and improved, or improved hereunder with the length of the road or roads sought to be laid out and improved or improved, together with a recommendation of the kind of improvement desired; and such petition shall have the affidavit of some one (1) or more freehold voters of one (1) of the counties abutting such highway sought to be improved attached stating that said petition is signed by seventy-five or more freeholders and voters of such county abutting such improvement prayed for and that not less than twenty-five (25) are legal signers from each county.

7648y1. Notice to be given by auditor.-24. It shall be the duty of the auditor of the county in which such petition for a county-line highway improvement is filed to give such notice by transmitting a certified copy of such order and petition, including the names and proof attached, to the auditor or auditors of such adjoining county or counties, the same to be served on the board of commissioners of such adjoining county or counties by the auditor or auditors thereof at once upon the receipt of the same by calling them together and delivering such certified copy of such order to said commissioners and also making record thereof in his office; and, in the order of the board referring said matter to said surveyor or engineer, said board shall designate the day on which said engineer and the board shall file in the office of auditor their determination, as hereafter specified, which day shall not be more than thirty (30) days after the date of such order, unless time therefor is extended by the board by a duly entered written order.

7648z1. Location and viewing by joint boards, engineer, report.25. After said notice has been duly served on the members of said board or boards concerning the improvement of a county-line highway, said boards of commissioners shall at such time and place meet in joint session and they shall call the surveyor of the county in which such petition is filed, if he be a civil engineer and if not, then they shall call a competent civil engineer and such other persons or assistants as are necessary and the board with such assistance shall proceed to view and locate such proposed road and determine the public utility thereof, and they shall cause the surveyor or engineer to make all needful surveys of the highway or proposed highways, together with all culverts, bridges and approaches as the said joint board of commissioners shall by a majority vote determine:

(a) Whether the proposed highway or highways or any part thereof or changes or improvement thereof as described in the petition will be of public utility.

(b) They shall further determine whether it is necessary to construct any bridges, culverts or approaches and shall determine the necessary drainage for the protection of the highway.

(c) They shall determine the beginning, course, termination and length of the proposed highway or improvement.

(d) They shall determine the width of said highway and also the width of the part of said highway which is to be improved, and the part of said highway to be improved shall not be more than twentyfour feet in width exclusive of berms.

(e) The board shall determine the paving material best suited for the need of the traffic of said highway or highways and all paving