Judsonia weekly advance., 1915-03-31


 The county court shall enter order of assessment of taxes to cover esti- mated cost of work, with 10 per cent for incidentals. and this creates first lien on property, over all other en- cumbrances. No order for assessment shall exceed 20 per cent of assess ment benefits for any one year.
 Should the county court at any time refuse or fail to make any order for assessments, extension of taxes, etc, lie may be forced to do so by man. damus by any property owner or the commissioners. The county clerk ex- tends the district tax for collection by the county assessor. The collector gets one per cent for his work, and the assessor gets not to exceed one half of one per cent on all moneys I handled through collections, but gets nothing on proceeds of bond sales.
 The county court may make addi- | t1Onal assessments to complete any work undertaken, but must not exceed total of benefits derived. Delinquent l property is taxed 25 per cent addi- tional, and may be sold by chancellor. The road improvement district may buy such property, where no offer is made in excess of the delinquent as- sessments. This is highly important to improvement districts
 Districts may issue bonds not to ex- ceed 30 per cent of total assessed value of lands in district, and this I maximum of 30 per cent is absolute. except that it does not include inter- est on bonds. After roads are com pleted they may be maintained by supplemental revenues from general road tax of county; or, if a majority of the property owners prefer, additional bonds, of 15-year limit, may be issued to amount of 20 per cent of value of property in district, to be used for maintenance of roads.
 All jobs amounting to $1,000 or over must be advertised by the commits sioners and let by competitive bid Contractors must make payment to, all sub-contractors and supply men, and must be covered by sufficient bond to guarantee this. At no time shall the, contractor be allowed more than S5 per cent of the amount due him on contract until the work is completed and the commissioners are satisfied that all contracts for supplies have, been paid. When 1t appears that the, contractor is not paying for these sup plies, the commissioners may with hold all amounts due him until he. makes these settlements, or may them- selves pay the said debts of the gen. eral contractor.
 Any attempt to influence any per- l son connected with the district by bribery shall constitute felony, with punishment of from one to five years in prison.
 Commissioners may do certain work with day labor, but it shall be under supervision of the state highway en- gineer
 Failure of a district to pay any bond, or interest thereon, may result In receivership and foreclosure of as-- sesSment liens by chancellor within i 30 days. Commissioners must file an- nual reports of all moneys received and disbursed, same being subject to revision by county court Commission. CTS shall not be liable for any errors, !. except such as are wilful. Using money for their own use or benefit subjects them to charge of felony, with prison sentence on conviction
 Condemnation proceedings for rights of ways shall be by same process as in railroads, where property owners demand jury trials for damages. If project for improvement is abandoned, all debts for preliminary work must be paid
 No appeal shall delay the proceed. ings for carrying out any improve ment undertaken, and appeals affect only the lands of the particular owner making the appeal. County Court may enter orders at regular, special, or ad- | iourned terms for any matters relating to improvement districts under this law; and, should the county court fail or decline to enter any order he may be proceeded against immediately by mandamus. When appeals are taken l lO OupI CuI0 OOuII lildJ UUuN Sldll du- vance such case as matter of public interest.
 No injunction shall stay progress in road work or collecting assessments, and any person seeking injunction shall give bond to commissioners in sum double all amounts paid out by district and all obligations outstand. ing, and such bond shall be condi. toned upon the payment of said ob- ligations and contracts should injunc- tion be wrongfully granted. No injunc- l tion against district or commissioners shall be valid unless notice of hearing on such petition shall have been filed with chairman of commission, in writ ing, ten days prior to such hearing
 In other words, the new law is one that will put Arkansas where she be- longs in the matter of stability Of inn | prOyement district bonds and the elila1-