The Denison review. [volume] (Denison, Iowa) 1867-current, 1919-05-28

board of supervisors snail at once so
adjust the assessments as to comply
with such final order.
When an appeal is taken, the coun-
ty auditor shall at once make a
transcript of the notice of appeal and
appeal bond, and transmit the same
to the clerk of the district court.
The appellant shall, on or before the
first day of the first term of the
court, after Iaki.g said appeal, dock
ct said appeal and file petition set
the board of supervisors appealed
from and his specific objections there
to. A failure to comply with either
of these requirements shall be deem
ed conclusive waiver Of the appeal,
and in such case, the court shall dis
miss the same. Appellee need not
file answer, but may do so.
Each assessment district shall be
considered a unit and all funds re-
ceived by the county treasurer for
and on behalf Of the hard surfacing
of such >unit shall be carried. as a
distinst and separate account and I'M
der the same specific name as that
used by the board in establishing
such unit.
| The board of supervisors shall not
drain, grade or hard surface any high
way within the limits of cities.
Draining and grading on the primary
! system within towns shall be done
by said town at its own expense.
The board of supervisors is hereby
tgiven plenary jurisdiction to hard
surface any town, any road or street
which Is q continuation of the pri-
mary road system of the county, pro-
viding that no hard surfacing con-
structed hereunder in any town shall
exceed eighteen feet in width. After
the completition Of such improve
ments the, same shall be maintained
by the town and such town shall rest
under the Z same obligation Of care
as to such improvement as is now.
provided by law for roads and streets
generally Any such town., through
it's council, and each county of the
state, through It's board Of supervi.
sors, are hereby authorized to enter
into written agreements, subject to
the approval of the state highway
Of such improvements within such
towns. In case of disagreement, the
matter shall be referred to the state
highway commission, whose decision
shall b. final.
Whenever any public highway that
is 2 part Of the primary road sys-
tenn is located along the corporate
line Of any city, it may be improved
by hard surfacing by the board OF
supervisors as part of the primary
system under this act. In such case,
one half the cost of such hard sur
facing along said corporate line shall
be paid by9such city, and the board
Of supervisors Of the county and the
city council Of such city are hereby
authorizedato agree in writing for the
payment by the city OF one-half the
cost OF such Improvement, and in
case they cannot agree upon the
amount to be paid by the city, and
date when apayment is to be made,
the matters shall be- referred to the
state highway commission, whose de-
cision shall be final. Said city may
pay said amount from its general
fund, orjit may proceed under sec
tions S40-h.ato S40-r. both inclusive,
supplemental supplement to the code,
1915. for the assessment and collec-
ton of such cost, or it may pay in
the first instance from such general
fund and reimburse said fund there
after from proceeds realized from
such proceeding The
city inN.such case, for prompt re4li-
azation of funds, shall have the right
to issue road certificates in antici-
patton of taxes and assessments to
realized from such assessment pro-
ceeding under sections 840-h to S40r,
supplemental supplement to the code.
1915. !ts.
Primary roads outside of towns
shall be maintained by the board OF
supervisors under the patrol system
provided by Chapter 316 Of tho acts
of the Thirty-seventh general assem-
bly,, and when, SO maintained under
the said patrol system to the salts
faction of the state highway commits
sion, the county's allotment Of the
primary road fund may be drawn on
for such maintenance. Primary roads