The Birmingham age-herald., 1915-06-21

scented by the said bonds shall not be
 paid at the time and in the manner when
 the same shall become due and pay
 able, and such default shall continue
 for period of six t6) months, the hold
 CT or holders of such bond or bonds
 upon which default has been made may
 have right of action against said
 drainage district or the board of drain
 age commissioners of said district,
 wherein the court may issue a writ of mandamus against the said drainage district and its officers including the tax collector and treasurer directing the levying of a special assessment as here- in provided and the collection of same. in such sum as may be necessary to meet any unpaid install- ments of principal and interest ana cost of action; and such other remedies are hereby vested in the holder or hold CTS of such bond or bonds in default as may be authorized by law; and the right of action as hereby vested in the holder or holders of such bond upon which dc- fault has been made, authorizing them 10 institute suit against any officer on his official bond for failure to perform any duty imposed by the provisions of this act The official bonds of the tax collector and county treasurer shall be liable for the faithful performance of the duties herein assigned him. Such bonds may be increased by order of the court. That the bonds and coupons is sued under and by authority of this aud other sections of this act shall be ex- empt from all county or municipal tax ation, direct or indirect. general or spc- cial, whether imposed for purposes of general revenue or otherwise, and the interest thereon shall not be subject to taxation as for income nor shall said bonds and coupons be subject for taxa ton when constituting part of the su = plus of any bank trust company or cor poration, but when constituting a part of such surplus shall be deducted from the total assets in order to ascertain the total taxable value of such shares.
 Sec. 3s. Each member of the board of drainage commissioners shall receive three tSS) dollars per diem and each member of the board of viewers other than the engineer shall receive as com nensation for their services five (s5) dollars per diem when actually em- ployed, together with his necessary ex- penses incurred in the performance of his duties. Any engineer or assistant engineers employed under the proyi- sions of this act shall receive such compensation for his or their services as shall be fixed and determined upon by the court of probate together with all necessary expenses until the board
 
 shall then assume charge of these mat ters The compensaton for rodmen ax- men, chainmen and other laborers shall not exceed two .(S2) dollars per diem and necessary expenses, the exact amount to be determined by the person employing such assistants All other Tees and costs incurred under the pro visions of this act and not otherwise provided for shall be the same as pro- vlded by law for like services in other cases. The fees. costs and expenses shall be paid by order of the board Of drainage commissioners out of rhe drainage fund provided for that pur- pose and the board of drainage com missioners shall issue warrants there for when funds shall be in the hands of the county treasurer
 Sec. 40. Where the court has con- ilrmed an assessment for the construc- tion of any public levee. ditch, drain watercourse, or other improvement and such assessment has been modified by the court of superior Jurisdiction, hut for some unforeseen cause it cannot be collected, the board of draina se commissioners shall have power to change or modify the assessment as confirmed to conform to the judgment Of the probate court and to cover any deficit that may have been caused by the order of said court or unforeseen pcCuittuce. The Sdld releNX shall Ie made for the additional sum required in the same ratio on the lands bene- fited. as the original assessment was made. If any person or any number Of persons, claiming to have title to any tract or tracts of land subject to assessment or drainage tax. shall fail to pay an annual assessment levied against such lands the tax collector shall be compelled to sell such lands under the law for the purpose of malS- Ing such collections, the net proceeds of such sale shall be paid to the coun- tS treasurer, to be held by him and disbursed for the purpose of paying the current assessment and future an- nual assessments. so far as the said proceeds may be sufficient When the fund in the custody of the treasurer shall be exhausted in payment of au Eual assessments against such lands or there shall not be a sufficient sum to pay the next annual assessment the county treasurer shall immediately give written notice to that effect to the chairman of the board of drain age commissioners of the district and also to the court of probate. whereupon the board of drainage commissioners shall institute an investigation of said tract or tracts of land to determine its market value and if they shall find that its market value is not equal to all the future annual assessments to cover its share of installments of prn- cipa1 and interest on the outstanding bonds. they shall proceed. with the approval of the court of probate, to make new reassessment rolls on all the remaining lands in the district and increase the same in sufficient sums to equal the deficit thereby creHted and such new assessment rolls shall con stitute the future assessment rolls un- i'll changed according 10 law. and shall be certified to the tax collectors as herein provided In lieu of the former assessment rolls. However the said tract or tracts of land which have been SO sold by the tax collector shall con tinue on the assessment roll in the name of the new owner but reassessed upon the new basis and the drainage tax collected at the same time and in the same manner as other lands as long as said lands may have sufficient market value out of which to collect the annual drainage tax. and when such lands have ceased to have such value or shall be abandoned by the person claiming title thereto. the drain age commissioners may omit th. same from the assessment roll with the approval of the court of probate, but the said lands may in the same manner at any time in the future be restored to the assessment rolls. If the funds in the hands of the county treasurer at any time arising under this section or in any other manner shall be greater than IS necessary to pay the annual installments of principal and interest, or the annual cost of maintenance of the drainage works or hoth such surplus shall be held by the county treasurer for future disbursement for other purposes as herein provided or subject to the order of the board of drainage commissioners. If