tracts mentioned in this section are not in excess of the road moneys accruing to the district for the fiscal year in which the contracts were made, otherwise the district shall not be held liable.

The board of County Commissioners, for good cause shown, may suspend or remove any or all of the trustees of any district organized under the provisions of this act, for neglect or wilful refusal to discharge any of the duties of his or their office.

ARTICLE IV.

Section 23. Boards of road trustees must, annually on the first Monday of May, meet and elect one of their number as chairman of the board and one as clerk of the district. Such clerk shall receive, in addition to his compensation as trustee, the sum of twenty-five dollars per annum, which shall be allowed and paid at the same time, in the same manner, and subject to the same conditions as his compensation as trustee.

Section 24. It shall be the duty of said clerk.

1. To call meetings of the board at the request of two members, and to act as clerk of the board, and keep a record of its proceedings and an accurate account of the receipts and expenditures of all moneys by the district, which accounts shall show the sources from which all said moneys are received, and the date when, the purpose for which, and the persons to whom the same were expended.

2. To keep his records and accounts open to the inspection of the electors of the district, and in suitable books provided by the board of road trustees for that purpose.

3. To perform such other duties as may be prescribed by law, or by the board of road trustees.

Section 25. The clerk of each district must, under the direction of the board of trustees, keep an inventory of all property belonging to or in use by the district, and cause the same to be kept in repair so as to be fit for use, and exercise general care and supervision over the property in use by or belonging to the district.

Section 26. No warrant must be drawn in favor of any employe, or other person doing service of furnishing material, or otherwise acquiring or holding a claim against a road district, unless a fully itemized account under oath is filed with the clerk of the board of trustees, and a duplicate thereof also under oath, be filed with the county clerk and recorder, and unless the officer or officers whose duty it is to draw such warrants is satisfied that the employe, or other

person making such claim, has faithfully performed the services, or rendered value for the claim for which the warrant is drawn, and such account has been audited and approved by the board of County Commissioners.

Section 27. There shall be free competition on all bids for contracts to do work or furnish material, or render service to a road district, but when all other things are equal, a contract shall be let. or employment given, to a resident of the road district to which the service is to be rendered or employment furnished in preference to all other persons.

Section 28. A majority of the board of trustees in actual session shall be necessary for the transaction of business.

ARTICLE V.

Section 29. The board of trustees of any district may, prior to the fifteenth day of August of any year, when in their judgment it is advisable, call an election, and submit to the qualified electors of the district the question whether a tax shall be raised to furnish additional funds for the use of the district in the procuring of title to any rights of way, or for the opening of any specific existing roads, or for the constructing, or performing work on, any existing road, or for the purchase of materials or implements or machinery, or for any two or all of these purposes; provided, that where a tax which has been collected for any or all of the purposes, as aforesaid, shall not have been used therefore within two years from the time set, such taxes so collected and unexpended shall be turned by order of the road trustees into the general road fund of the district, wherein said money was raised.

Section 30. Such election must be called by posting notices in at least three of the most public places in the district for twenty days; and also if there is a newspaper in the county, by advertising therein once a week for three weeks; provided, that once [one] of such notices shall be posted at each school house, if any, and one at each postoffice, if any, in such road district.

Section 31. Such notices must specify the time and place of holding the election, the amount of money proposed to be raised, and the purpose or purposes for which it is intended to be used, and the hours during which the polls will be kept open.

Section 32. The trustees must appoint the judges of election at

such polling place. One of said judges may act as clerk of the election, and if necessary the judges may appoint a clerk. If the judges named are not present at the time for opening the polls, the electors present may appoint judges.

Section 33. The polls must be opened at 8 o'clock a. m. and kept open until 6 o'clock p. m.

Section 34. Every qualified elector, property taxpayer of the county who has resided in the district for thirty days next preceding the election may vote thereat.

Section 35. The voting must be by ballot, without reference to the general election law in regard to the nominations, form of ballot, or manner of voting, nor shall any informalities in regard to form of ballot or manner of casting the same invalidate said election, it the election shall have been otherwise fairly conducted.

Section 36. At such election the ballots must contain the words "Tax-Yes" or "Tax-No.”

Section 37. If a majority of the votes cast upon the question of the tax levy are "Tax-Yes," the officers of the election must certif the fact to the board of road trustees of the district.

Section 38. The board of trustees must, upon receipt of a certificate of such fact, report the same to the board of commissioners, stating the amount of money to be raised.

Section 39. The board of County Commissioners must at the time. of levying the county taxes levy a tax upon all taxable property of the county of not less than one mill and not more than two mills, and at the same time they must also levy such special tax as may have been legally voted by any road district in an amount sufficient to raise the sum voted. The rate of special tax shall be ascertained by deducting fifteen per cent. for anticipated delinquencies from the aggregate assessed value of the taxable property in the road district so voting such tax, as it appears upon the assessment roll of the county, and dividing the sum voted by the remainder of such aggregate assessed value of the property in the road district. All the taxes so levied shall be compiled and entered upon the assessment roll of the county clerk and recorder and collected at the same time and in the same manner as state and county taxes. All such taxes so collected shall be paid into the county treasury for the use of the road fund of the county, the special tax for the use of the road district for which the same was levied, and for the purposes for which the special tax was voted, and fifty per cent. of the general levy shall be divided

equally between the several road districts of the county, and the balance to be apportioned by the board of County Commissioners as they shall deem for the best interests of the roads of the county; providing, that all accumulated and unused road money to the credit of any road district shall on the first day of December, 1902, and upon the first day of December every two years thereafter, revert to the general road fund of the county of which said road district is a part. Section 40. The maximum rate of tax levied by the board of road trustees in any one year, for the purposes mentioned in this article, must not exceed twenty cents on each one hundred dollars of the taxable property of the district.

ARTICLE VI.

Section 41. No officer named in this act must directly or indirectly act as agent for any manufacturer or seller of materials or implements, or of any other person, in the furnishing or endeavoring to furnish any road machinery or implements or any material or article whatever, to any road district in his county; or directly or indirectly contract for or receive any gift, reward or other thing for so furnishing or selling, or recommending the purchase of any machinery, implements or material, or any article or thing of value; and any officer so acting or receiving must be deemed guilty of a misdemeanor, and on conviction thereof, shall be punished by a fine not to exceed One Hundred Dollars or by imprisonment in the county. jail of not to exceed thirty days, or by both such fine and imprisonment, and in addition to such punishment must be removed from office. Every road trustee may administer oaths as to all matters affecting the business or affairs of his district.

Section 42. No road trustee must be interested, directly or indirectly, in any contract made by the board of trustees, of which such trustee is a member; nor shall any supervisor or county officer of any county be interested, directly or indirectly, in any contract made by the board of trustees of any road district of the county in which he holds office and every contract made in violation of the provisions of this section shall be absolutely null and void.

Section 43. The road year shall coincide with the fiscal year, and begin on the first day of May and end on the last day of April, all claims and demands against any road district shall first be presented to the board of trustees thereof, and if the trustees allow the same

they shall draw their warrant, made payable out of the proper fund of their district. A statement of such claim or demand, itemized and verified in the manner required by law for claims against the county, shall be filed with the clerk of the board of County Commissioners at least one day before it is presented for allowance. Such warrants shall accompany said statement, but shall not be filed with the clerk. The board of County Commissioners shall carefully examine and audit every such claim, and if they approve the same, they shall indorse. their allowance in the trustees' warrant therefor, which shall then be presented to the clerk and recorder, who shall draw his requisition to pay the same upon the county treasurer, against the proper fund of the district drawing said warrant; provided, that in no case shall the board of County Commissioners allow any claim for an amount larger than that specified in the trustees' warrant therefor, nor shall the clerk and recorder draw his requisition to pay any claim for an amount greater than that allowed by the board County Commissioners. When the board of trustees or the board of County Commissioners find that any claim presented against any road district is not payable by such district, or is not a proper charge against [such district], such board must reject it, and such rejection shall be clearly entered on the minutes of the board of trustees, or indorsed by the board of County Commissioners on such warrant, and thereafter the same proceedings may be had thereon against such district as is provided by law for the case of the rejection of a claim against the county.

Section 44. The offering of any valuable thing to any member of a board of County Commissioners or board of road trustees, with the intent thereby to influence his action in regard to the purchase of any property for his road district, or in case of such County Commissioners for any road district of his county, or the making of any contract by or on behalf of or affecting, or to be paid out of the funds or with the property of such road district, with the intent thereby to influence such road trustee or other officer in his official action, is punishable by a fine of not to exceed One Hundred Dollars or by imprisonment in the county jail of not to exceed thirty days, or by both such fine and imprisonment; and any person may be compelled to testify in any legal investigation or proceeding against any person who may be charged with any of the offences in this section. No contract obtained from or made with any board of road trustees by corrupt means shall be valid.