and held in such depositories and upon such terms as the law prescribes relative to the keeping of public funds, and particularly as prescribed by the act of March 9, 1907, entitled, "An act concerning public funds, their deposit and safe-keeping and the collection of interest thereon; creating boards of finance and defining their powers, duties and procedure, prescribing punishment for violations, prescribing when said act shall take effect and repealing laws in conflict," and by the statutes amendatory thereof and supplementary thereto.

7723j. Supplemental act.-10. This act shall not be construed as repealing or conflicting with any of the provisions of said act concerning highways, approved March 8, 1905, or with any other laws concerning the improvement of highways, or the letting of contracts for such improvements, or the issue and sale of bonds to pay the cost thereof, but as supplemental thereto.

Section 11 of this act provides that the act be in force and effect from and after its passage.

See sections 7649 et seq., Revised Statutes of 1914.

7725. Bonds, interest.

If the rate of interest on bonds is increased over the objections of a remonstrator, he may appeal from the order. Chanley v. Zimmer, 183 Ind. 222, 108 N. E. 769.

Under this section making county board of commissioners disbursing agents of certain funds, reversal on appeal by claimant to county fund does not affect right of county to pay judgment. Tipton Realty & Abstract Co. v. Kokomo Stone Co., App. —, 125 N. E. 577.

[Acts 1915, p. 644. In force April 26, 1915.]

7725a. Limitation on the issue of bonds.-1. That it shall be unlawful for any board of county commissioners in the State of Indiana, to issue bonds, or any other evidence of indebtedness payable by taxation, for the construction of free gravel or macadamized roads under any law in force in this state, when the total issue for that purpose, including bonds already issued and to be issued, is in excess of four (4) per centum of the total assessed valuation (after deducting all mortgage exemptions) of the property of the township or townships wherein such roads are located or to be located, and all bonds or obligations issued in violation of this act shall be void; Provided, That all such bonds shall be issued in the order in which the judgments establishing the respective roads are rendered; Provided, further, That in determining the total issue of bonds as herein referred to the amount of tax collectible during the current year for the payment of road bonds then issued and outstanding and for which the tax levy has already been made shall be deducted from the aggregate total of such bonds, and the amount remaining shall be and constitute the total issue of such bonds as herein defined: and Provided, further, That no petition shall be filed when the cost of the road petitioned for would

make the total bond issue exceed said four (4) per centum, except those petitions which have heretofore been filed and publication of notice thereof made.

This act amends section 7725a of the Revised Statutes of 1914.
See note to section 7744.

[Acts 1915, p. 121. In force March 5, 1915.]

7726b. Highway, improvement bonds legalized.-1. That all bonds heretofore issued and sold pursuant to any order of the board of commissioners of any county of this state, for the purpose of providing money for the construction or improvement of any highway under color of any statute of this state, where said bonds have been actually sold and all moneys received therefrom retained, or used for the purpose for which said bonds were ordered to be sold, are hereby legalized; and all proceedings or acts of any such board of commissioners or other officer under which said bonds were issued and sold are hereby fully legalized and declared valid.

7726c. Bonds sold by orders of county council legalized.-2. And any and all bonds heretofore issued and sold by the order or direction of the county council of any county of the state under color of any proceedings thereof, for the purpose of providing money for the construction or improvement of any highway under color of any statute of this state where said bonds have been actually purchased in good faith, and all moneys received therefrom retained in the treasury of such county, or used for the purpose for which said bonds were sold, are hereby legalized, and any and all proceedings or acts of such county council or the board of commissioners or other officer or officers of such county under which said bonds were issued and sold, or pertaining to the issue, authorization or sale thereof, are hereby fully legalized and declared valid.

7726d. Pending litigation.-3. Nothing in this act contained shall be so construed as to affect any pending litigation, or to legalized [legalize] any bond or bonds issued or sold in excess of any constitutional or statutory limitation of the amount of indebtedness authorized to be created.

[Acts 1921, p. 141. In force March 2, 1921.]

7726e. Highway bonds legalized.-1. All bonds heretofore issued and sold pursuant to any order of the board of commissioners of any county in this state, for the purpose of providing money for the construction or improvement [of] any highway under color of any statute of this state, where the purchase price for said bonds has been actually received and retained, or used for the purpose for which said bonds were ordered to be sold, are hereby legalized; and all proceedings or

acts of any such board of commissioners or other officer under which said bonds were issued are hereby fully legalized and declared valid.

7726f. Bonds in excess of debt limit, pending litigation.-2. Nothing in this act contained shall be so construed as to affect pending litigation, or to legalize any bonds issued or sold in excess of the constitutional or statutory limitation of the amount of the indebtedness authorized to be created.

Section 3 of the above act provides that the act be in force and effect from and after its passage.

A contract entered into by the board of county commissioners for the building of roads for which bonds were not issued does not violate this section, since such contract is not a liability of a township until bonds are issued to pay the contract price. Brown v. Guthrie, 185 Ind. 669, 114 N. E. 443.

7733.

Completion, report, finding, appeal.

The provision of the statute that the report of the engineer in charge of the construction of the work of improving a highway has been completed must be filed ten days before the first day of a regular term of the board of commissioners, means that the first day of the term of the board is to be included in the ten days, and a taxpayer may, on the first day of such term, file his sworn statement denying the completion of the work. Ardery v. Dunn, 181 Ind. 225, 104 N. E. 299. When a contractor contends that he has completed the work of improving a highway and requests the board of commissioners to accept the work, such board may call the contractor before it and inquire as to the completion of the work, and if the board decides that the work has not been completed the contractor may appeal to the circuit court where the case is to be tried de novo. Board of Comrs. v. Chastain, 184 Ind. 441, 111 N. E. 630.

Where the county engineer refuses to certify as to the completion of a gravel road, the board of county commissioners may require the contractor to appear before it for the determination as to whether the road has been completed according to contract. Board of Comrs. of Orange County v. Chastain, 184 Ind. 441, 111 N. E. 630.

An appeal does not lie from the action of county commissioners in striking out a recommendation of a road superintendent and engineer that the road be accepted, and continuing the contractor's claim for payment. Frankfort Const. Co. v. Sims, 185 Ind. 71, 113 N. E. 298.

[Acts 1915, p. 110. In force March 5, 1915.]

77390. Highways in contiguous townships, acts legalized.-1. That in all cases where the board of commissioners of any county in the State of Indiana has proceeded to construct or has entered into contract for the construction of a free gravel, stone or macadamized road located in two or more townships contiguous to each other, under color of or by virtue of any law or statute of this state, and has in connection with the proceedings for the improvement of such highway, fixed and determined the ratio, proportion or part of the total cost of such improvement, that each of such townships affected and to be assessed

shall pay and be assessed with, all such acts, proceedings, orders and contracts made and entered by said board of commissioners, in connection with such improvements, shall be and the same are hereby in all respects legalized and made valid and binding: Provided, That nothing in this act shall in any way affect any suit now pending in any of the courts of the State of Indiana.

[Acts 1919, p. 799. Law without the signature of the Governor.] 7739p. Improved highway to county infirmary, petition.-1. Any county in this state maintaining a county infirmary for the care of the poor, which county infirmary is situated on an unimproved highway within two miles of an improved highway, it shall be the duty of the board of county commissioners upon the presentation of a verified petition signed by three hundred (300) or more voters of the county to construct and maintain an improved highway connecting the county infirmary of such county with an improved public highway by the nearest and most practicable route. Such highway shall be made of gravel or crushed stone or other material as shall be specified in the petition and shall be of equal or better standard of improvement with the highway with which it connects.

7739q. Survey, plans and specifications, bids.-2. Whenever a petition shall be filed as provided in section 1 of this act, the board of county commissioners shall locate such highway on the shortest and most practicable route. They shall cause surveys and estimates therefor to be made and plans and specifications to be prepared and for that purpose they may employ an engineer and fix his per diem. When such surveys, estimates, plans and specifications shall have been completed, they shall be filed in the office of the county auditor. Thereupon the board of commissioners shall direct the county auditor to advertise for sealed proposals to do the work of constructing such highway according to the plans and specifications on file in the office of the county auditor. The notice of the awarding of the contract for the construction of such highway shall be given by publication for two (2) weeks, once each week, in a newspaper of general circulation in the county, the last publication to be at least ten (10) days before the day set for receiving bids. The commissioners may provide in such notice that each bidder, in guaranty of good faith, that he will enter into the contract to do the work if his bid is accepted, shall deposit such money or give such bond as the board may deem proper, and may fix such other terms and conditions for the reception of bids. as may be necessary or desirable.

The board of commissioners may let the contract to the lowest and best bidder, if his bid be reasonable, and may enter into written con

tract with him. The board may likewise reject all bids and re-advertise for other bids. The contractor shall be required to give bond in an amount and with surety to be approved by the board, conditioned for the due performance of his contract.

7739r. Loan authorized, issuance of county bonds.-3. For the purpose of raising money to pay for the cost of the construction of such highway, the county council shall adopt an ordinance, as now provided by law, authorizing the negotiation of a loan and the issue of county bonds sufficient to pay for the construction of such highway, not to exceed in amount the contract price, and all expenses incurred and damage allowed, prior to the letting of the contract and a sum sufficient to pay the per diem of the engineer. The county council shall likewise determine the series and denominations of such bonds, the rate of interest which shall not exceed four and one-half (42) per cent, and the date of maturity of the last series of bonds which shall not exceed ten (10) years; the time when the bonds of any series shall mature and any and all other similar matters in conformity with the laws of this state relative to the issue and redemption of county bonds. It shall likewise be the duty of the county council to levy an annual tax, within the rate prescribed by law sufficient to pay the interest on such bonds and to redeem those which mature.

After any

7739s. Free gravel road system, maintenance.-4. highway as provided for in this act shall have been completed and accepted by the board of county commissioners, it shall become a part of the free gravel road system of such county and be maintained and kept in repair in like manner as other roads of such free gravel road system are maintained and kept in repair.

SEC.

ARTICLE 7.-ON COUNTY LINES.

SEC.

7740. Improved roads on county lines. 7745. Viewers' report, notice to tax7742. Contents of petition. payers, remonstrance.

7744. Appointment of viewers-Duties.

7740. Improved roads on county lines.

The fact that there is another road law (sections 7648b1 et seq., Acts 1919, ch. 112, p. 531) operating in a subdivision of the same district does not mean that taxpayer is taxed twice for the same road in violation of section 1, article 10 of the constitution. Farrey v. Board of Comrs. of Madison County, Ind 126 N. E. 673.

7742. Contents of petition.

In proceedings to construct improved highways on county lines, the petition filed with the board of county commissioners must be accompanied by the affidavit of a freeholder setting forth the matters required by statute in order to confer jurisdiction on the commissioners to act in the matter. Myers v. White, 182 Ind. 108, 105 N. E. 775.