larly number the descriptions on the margins of the book, and put a corresponding number on each certificate. Such book must be open to public inspection during office hours when not in actual use, and he shall enter on the records and on the improvement warrant the words, "Canceled by sale of the property," giving the date of such sale.

§ 48. Purchaser divested of lien. Immediately on the sale, the purchaser shall become vested with the lien on the property so sold to him to the extent of his bid, and is only divested of such lien by the pay. ment to the treasurer of the district of the purchase money, including costs herein provided for, with interest thereon at the rate of one per cent per month from date of sale.

§ 49. Redemption of property sold. A redemption of the property sold may be made by the owner of the property or any party in interest within twelve months from the date of purchase, or at any time prior to the application for a deed, as hereinafter provided. Redemption must be made in lawful money of the United States, and when made to the treasurer of the district he must credit the amount paid to the person named in his certificate and pay it on demand to him or his assignees.

§ 50. Certificate of sale filed. On receiving the certificate of sale, the secretary must file it and make an entry in a book similar to that required of the treasurer of the district, the fee for which shall be fifty cents, and on presentation of the receipt of the treasurer of the district for the total amount of the redemption money, the secretary must, without charge, mark the word "Redeemed," the date, and by whom redeemed, on the margin of the book where the entry of the certificate is made.

§ 51. Deed to property sold. If the property is not redeemed within the time allowed by the provisions of this act for its redemption, the treasurer of the district or his successor in office, upon application of the purchaser, or his assignee, must make to said purchaser or his assignee a deed to the property, reciting in the deed substantially the matter contained in the certificate, and that no person has redeemed the property during the time allowed for its redemption. The treasurer shall be entitled to receive from the purchaser two dollars for making said deed, which shall be deposited in the treasury of the district for the use of the district after payment has been made therefrom for the acknowledgment of said deed; provided, however, that the purchaser of the property, or his assignee or agent, must, thirty days prior to the expiration of the time of the redemption, or thirty days before his application for a deed, serve upon the owner or agent of the property purchased, if named in such certificate of sale, and upon the party occupy. ing the property if the property is occupied, a written notice, stating that said property, or a portion thereof, has been sold to satisfy the improvement warrant lien, and stating the date of sale, the number, the amount then due, and the time when the right of redemption will expire, or when the purchaser will apply for a deed, and the owner of the property shall have the right of redemption indefinitely until such notice shall have been given and such deed applied for, upon the payment of the fees, penalties and costs in this act required. In case of unoccu pied property, a similar notice must be posted in a conspicuous place upon the property at least thirty days before the purchaser applies for

a deed, and no deed to the property sold in accordance with the provisions of this act shall be issued by the treasurer of the district to the purchaser of such property until such purchaser shall have filed with such treasurer an affidavit showing that the notice herein before required to be given has been given as herein required, which said affidavit shall be filed and preserved by the said treasurer as other records kept by him in his office. Such purchaser shall be entitled to receive the sum of fifty cents for his services of such notice and the making of such affidavit, which sum of fifty cents shall be paid by the redemptioner at the time and in the same manner as the other sums, costs and fees are paid.

§ 52. Deed conclusive evidence of proceedings. The deed, when duly acknowledged or proven, shall be conclusive evidence of all things which the improvement warrant upon which it is based is conclusive evidence and prima facie evidence of the regularity of all proceedings subsequent to the issue of the warrant, and conveys to the grantee the absolute right to the lands described therein, free of all encumbrances except the lien for state, county and municipal taxes and assessments levied or assessed by statutory authority.

§ 53. Paying off warrant. Nothing in this act contained shall be construed to deprive any person or persons whose land has been assessed, as evidenced by said improvement warrants of the privilege of paying off and having said warrant canceled by the payment of the principal and accrued interest of said warrant at any time when payments may be made during the life of said warrant.

§ 54. Conservancy maintenance assessment. To maintain, operate and preserve the reservoirs, ditches, drains, dams, levees, settling basins or settling wells, canals or other improvements made pursuant to this act and to strengthen, repair and restore the same, when needed, and for the purpose of defraying the current expenses of the district, the board of directors may recommend, and the board of supervisors upon such recommendation may upon the substantial completion of said improvements and on or before the first day of September in each year thereafter, levy an assessment upon each tract or parcel of land and upon property within the district, subject to assessments under this act, to be known as a "conservancy maintenance assessment." Said maintenance assessment shall be apportioned upon the basis of the total appraisal of benefits accruing for original and subsequent construction, and shall be levied, collected, audited and deposited in each county in which lands of said district are situate, in the same manner as county taxes are levied, collected, audited and deposited; provided, however, that said funds shall be deposited to the credit of the "conservancy maintenance assessment fund," hereby established.

The amount of the maintenance tax paid by any parcel of land shall not be credited against the benefits assessed against such parcel of land; but the maintenance tax shall be in addition to any tax that has been or can be levied against the benefit assessment.

§ 55. Readjustment of appraisal of benefits. Whenever the owners or representatives of twenty-five per cent or more of the acreage or value of the lands in the district shall file a petition with the clerk of the district, stating that there has been a material change in the values of the property in the district since the last previous appraisal of benefits, and praying for readjustment of the appraisal of benefits for the

purpose of making a more equitable basis for the levy of the maintenance assessment, the said clerk shall give notice of the filing and hearing of said petition in the manner hereinbefore provided.

Upon hearing of said petition if said board of directors shall find there has been a material change in the value of property in said district since the last previous appraisal of benefits, the board of directors shall order that there be a readjustment of the appraisal of benefits for the purpose of providing a basis upon which to levy the maintenance assessment of said district. Thereupon the board of directors shall direct the appraisers of the conservancy district to make such readjustment of appraisal in the manner provided in this act, and said appraisers shall make their report; and the same proceedings shall be had thereon, as nearly as may be, as are herein provided for the appraisal of benefits accruing for original construction; provided, that in making the readjustment of the appraisal of benefits said appraisals shall not be limited to the aggregate amount of the original or any previous appraisal of benefits, and that after the making of such readjustment the limitation of the annual maintenance assessment to one per cent of the total appraised benefits shall apply to the amount of the benefits as readjusted; and provided, further, that there shall be no such readjustment of benefits oftener than once in six years.

§ 56. Invalid assessments. If any assessment made pursuant to the provisions of this act shall prove invalid, the board of directors shall by subsequent or amended acts or proceedings promptly and without delay remedy all defects or irregularities as the case may require by making and providing for the collection of new taxes or assessments or otherwise.

§ 57. Collection of tax levied against county or city. Designation. of district. Dissolution of district. Liens not affected by dissolution. Duty of officers on dissolution. Whenever, under the provisions of this act, an assessment is made or a tax levied against a county or city, it shall be the duty of the governing or taxing body of such political subdivision, upon receipt of the order of the board of directors which established the district, confirming the appraisal of benefits and the assessment based thereon, to receive and file the said order, and to immediately take all the legal and necessary steps to collect the same. It shall be the duty of the said governing or taxing body or persons to levy and assess a tax, by a uniform rate upon all the taxable property within the political subdivision, to make out the proper duplicate, certify the same to the auditor of the county in which such subdivision is, whose duty it shall be to receive the same, certify the same for collection to the tax collector of the county, whose duty it shall be to collect the same for the benefit of the conservancy district, all of said officers above named being authorized and directed to take all the necessary steps for the levying, collection and distribution of such tax.

Nothing in this section shall prevent the assessment of the real estate of other corporations or persons situated within such political subdivision, which may be subject to assessment for special benefits to be received.

Every conservancy district formed or established under the provisions of this act, must be designated by the name and under the style of conservancy district (using the name of the district), of

county (using the name of the county in which such district is situated), and in that name the board of supervisors may make and award contracts, and may sue and be sued.

The district may at any time be dissolved upon the vote of twothirds of the qualified electors thereof voting at an election called by the board of supervisors, upon the question of dissolution. Upon a petition signed by fifty or more property owners and residents of such conservancy district, or by thirty-three per cent of the property owners and residents, asking for the dissolution of said district, the board of supervisors shall within thirty days after receiving said petition by resolution, order that an election be held in the said district, for the determination of the question. Such election shall be called and conducted in the same manner as other elections of the district. Upon such dissolution, any property which may have been acquired by such conservancy district shall vest in the board of supervisors of the county wherein such conservancy district is situated; provided, however, that if at the time of the election to dissolve such district there be any outstanding indebtedness of such district, then, in such event, the vote to dissolve such district shall dissolve the same for all purposes excepting only the levy and collection of taxes for the payment of such outstanding indebtedness; and from the time such district is thus dissolved, until such indebtedness is fully paid, satisfied and discharged, the board of supervisors is hereby constituted ex officio the governing board of such district. And it is hereby made obligatory upon such board to levy such taxes and perform such other acts as may be necessary in order to raise money for the payment of such indebtedness, as herein provided.

In the event of any dissolution or disincorporation of any conservancy district organized pursuant to the provisions of this act, such dissolution or disincorporation shall not affect the lien of any assessment for benefits imposed pursuant to the provisions of this act, or the liability of any land or lands in such district to the levy of any future assessments for the purpose of paying the principal and interest of any bonds issued hereunder, and in that event, or

In the event of any failure on the part of the officers of any district to qualify and act, or in the event of any resignations or vacancies in office, which shall prevent action by the said district or by its proper officers, it shall be the duty of the county tax collector and of all other officers charged in any manner with the duty of assessing, levying and collecting taxes for public purpose in any county, in which said lands shall be situated, to do and perform all acts which may be necessary and requisite to the collection of any such assess ment which may have been imposed and to the levying, imposing and collecting of any assessment which it may be necessary to make for the purpose of paying the principal and interest of the said bonds.

Proceedings by bondholders. Any holder of any bonds issued pursuant to the provisions of this act or any person or officers being a party in interest, may either at law or in equity by suit, action or mandamus, enforce and compel performance of the duties required by this act of any of the officers or persons mentioned in this act.

§ 58. Failure of tax collector to make prompt payment. If any county tax collector or other person intrusted with the-collection of these assess

ments refuses, fails or neglects to make prompt payment of the tax or any part thereof collected under this act to the treasurer of said district upon his presentation of a proper demand, then he shall pay a penalty of ten per cent on the amount of his delinquency; such penalty shall at once become due and payable and both he and his securities shall be liable therefor on his official bond.

§ 59. Use of surplus funds. Report to board of supervisors. Any surplus funds in the treasury of the district may be used, upon resolution of the board of directors, for retiring bonds, reducing the rate of assessment to purchase lands sold for taxes or assessments, as hereinbefore provided, or for accomplishing any other of the legitimate objects of the district.

At least once a year, or oftener if the board of supervisors shall so order, the board of directors shall make a report to the board of supervisors of its proceedings and an accounting of receipts and disbursements to that date which shall be filed with the clerk of the board of supervisors. Thereupon the board of supervisors shall order the auditing of said accounts by public accountants of recognized standing who shall file their report thereon with the clerk of the board of supervisors.

§ 60. Per diem and expenses of directors and appraisers. Each member of the board of directors shall receive not to exceed ten dollars a day and his necessary traveling expenses, when away from home, for the time actually employed in performing his duties. Each appraiser shall receive not to exceed ten dollars a day and his expenses for the time actually employed in his duties.

§ 61. Land in more than one district. The same land, if conducive to public health, safety, convenience or welfare, may be included in more than one district and be subject to the provisions of this act for each and every district in which it may be included; provided, that no district shall be organized under this act in whole or in part within the territory of a district already organized under this act until the board or joint boards of supervisors determine whether the public health, safety, convenience or welfare demand the organization of an additional district, or whether it demand that the territory proposed to be organized into an additional district shall be added to the existing district; and in case the proceedings concerning two or more such districts are before the board of supervisors of two or more counties, such determination shall be as provided in the next section.

§ 62. Conference of supervisors to determine jurisdiction of districts. In case any district or districts are being organized within, or partly within and partly without, the same territory in which some other district or districts have been or are being organized, the board of supervisors of every such county in which such districts have been or are being organized shall confer at the earliest convenient moment after they ascertain the possibility of a conflict in jurisdiction, the sitting to be had in the county having the largest assessed valuation in the proposed district or districts, anything to the contrary herein stated notwithstanding.

At such conference, the several supervisors shall determine to what extent the several districts should be consolidated, or to what extent the boundaries should be adjusted in order to most fully carry out the