posited with the county clerk and opened by him in the presence of the Board of Commissioners or supervisors, then filed in the clerk's office. History-Laws 1905, H. R. 205, sec. 1; in force July 1.

8. The county board has no power to enter into an annual contract for repairing bridges. A contract to repair several bridges must be let to the lowest and best bidder where the expense in the aggregate exceeds $100. In the case of an emergency the board has power to buy material and employ laborers and make the repairs though they exceed $100. Opinions Atty. Genl. 1902-3, 251.

9. The board can not take into account the levy of the current calendar year prior to the making of such levy. The adoption of plans and specifications is a necessary preliminary to advertising for and letting a contract by the year for the building of 6081. Yearly contracts.

That the Board of county commissioners or supervisors of each county in the state, shall have power and are hereby authorized to make yearly contracts for the construction and erection of the super-structure, the sub-structure and approaches of all bridges and for furnishing the materials in connection with the same to be built within their respective counties for the period of one year, at a specified sum per lineal foot for the super-structure of all such bridges; and at a specified sum per lineal foot for the super-structure of all such approaches and at a specified sum per lineal foot for all piling used in the sub-structure of all bridges and approaches, and at a specified sum per foot (board measure) for all caps, sway braces and other wood materials used in the sub-structure of such bridges and approaches. History.-Laws 1905, H. R. 205, sec. 2; in force July 1.

6082. Substructure, stone, etc.

That in the event the sub-structure of such bridges or approaches are built wholly or in part of stone, brick, cement or concrete, the contract for the portion of said sub-structure to be built of said material shall be let at a specified sum per cubic foot in place.

History.-Laws 1905, H. R. 205, sec. 3; in force July 1

6083. Iron substructure.

That in the event the sub-structure of such bridges or approaches is wholly or in part of iron, steel or other metal, the contract for the portion of said substructure to be built of iron, steel or other metal shall be let at a specified sum per lineal foot for tubing and at a specified sum per pound for all other metal in place. History.-Laws 1905, H. R. 205, sec. 4; in force July 1.

6083a. Contract for repairs.

That said county commissioners or supervisors shall have power and are hereby authorized to make yearly contracts for repairing all bridges and approaches to bridges which are required to be built, repaired and maintained by the county, at a specified sum per unit quantity in place.

History-Laws 1905, H. R. 205, sec. 5; in force July 1.

6083b. Superstructure defined.

That the word super-structure as used in this act is hereby defined to mean all that part of a bridge or an approach to a bridge, directly above and resting

upon the stone or concrete abutments or piers, iron tubings, pile caps or other similar supports.

History.-Laws 1905, H. R. 205, sec. 6; in force July 1.

6083c. Substructure defined.

That the word sub-structure as used in this act is hereby defined to mean all that portion of a bridge or approach thereto directly under and upon which rests the super-structure.

History.-Laws 1905, H. R. 205, sec. 7; in force July 1.

6083d. The term "unit quantity in place" defined.

That the term "Unit quantity in place," as used in this act shall mean cubic feet of stone, cement, brick or concrete; lineal feet of piling, feet of lumber, (board measure); lineal feet of tubing and pounds of all other metal when properly placed in the bridge, approach or culverts according to the terms of contract. History.-Laws 1905, H. R. 205, sec. 8; in force July 1.

6083e. Advertisement for bids.

That before any contract shall be let as aforesaid, the county commissioners or supervisors shall cause to be published for four consecutive weeks, in a newspaper printed and of general circulation in the county; and if there be no newspaper printed in the county, then in a newspaper of general circulation in the county, an advertisement inviting contractors to compete for such work; which notice shall state the general character of the work, the number and kind of bridges required to be built and their proposed location as near as can be estimated and determined; the time within which and the place where all bids must be presented, and the time and place of opening such bids; and no bid shall be considered unless accompanied by a certified check or cash, the amount of which to be determined by the County Board and made payable to the county clerk of the county, to be forfeited to the county in case the bidder refuses to enter into contract with the county if same is awarded to him.

History.-Laws 1905, H. R. 205, sec. 9; in force July 1.

6083f. Must adopt plans.

That the county commissioners or supervisors shall require bidders to bid upon plans and specifications prepared by competent engineer and adopted by the county board; provided that in any county having a county engineer said plans and specifications shall be prepared by said county engineer, and said board may accept the lowest and best bid and award the contract accordingly or reject any and all bids if the prices submitted are exorbitant or too high, or reject all bids submitted for such work. Upon the rejection of any bid or bids by said board, it shall have power and authority to purchase the necessary bridge material and employ the necessary labor to construct and repair bridges to be built by the county within one year: The purpose being that said county board shall be vested with power and authority to purchase the necessary material and employ the necessary labor, to construct and repair the bridges of the county within one year. History-Laws 1905, H. R. 205, sec. 10; in force July 1.

6083g. Detailed plans.

That the county commissioners or county board of supervisors shall not let or enter into any contract or contracts for the erection of any bridge, the cost of which bridge shall exceed the sum of two hundred ($200.00) dollars until there shall have been adopted by the said board of county commissioners or the county board of supervisors general plans and specifications of all the materials and kind. of construction to be used in the construction of said bridge or bridges; which

said plans shall be drawn to scale and shall show the outline of the bridge or bridges as it or they will appear when completed; said plans and specifications shall also show at least one cross sectional view of each. The plans and specifications above mentioned shall show the name, number, size, grade, dimensions, mixture or other quality of all work and material to be used in the construction of said bridge or bridges.

History-Laws 1905, H. R. 205, sec. 11; in force July 1.

6083h. Adoption of new plans not necessary.

That after plans and specifications have been adopted as aforesaid by the county board, it shall not be necessary for the purposes of this act to adopt other plans and specifications for the same kind, size and dimension of bridge.

History.-Laws 1905, H. R. 205, sec. 12; in force July 1.

6083i. Bids must be made for each class of bridges.

That all bidders for the erection and reparation of bridges and approaches thereto and for the building of culverts and improvements on roads, when the cost of said erection, reparation, building or improvement shall exceed one hundred ($100.00) dollars, shall be required to bid separately on each different kind, and class of bridge with approaches thereto, also on each culvert or improvement on roads, and the lowest and best bidder on each kind or class of bridges culvert or improvement shall be awarded a contract for the same or all bids on the same be rejected; provided, That the term bridge be understood to include both superstructure, substructure and approaches as herein defined and provided further that all bridges constructed entirely of wood shall be considered as constituting a single class and that each different length or style of metal or combination bridge shall constitute a separate class and provided further that the county board shall award the contract for building all of the same kind and class of bridges and approaches and culverts that may be required during the year, to the said lowest and best bidder on said bridges, approaches and culverts, the object herein being to give the county board full power to throw out and not consider blanket or col-. lective bids; and provided further, that the said lowest and best bidder enter into a sufficient bond in accordance with the provisions of this act. History.-Laws 1905, H. R. 205, sec. 13; in force July 1.

6083j. Plans by secretary of board of irrigation.

That the secretary of the state board of irrigation whenever requested to do so by the county board of any county, shall prepare plans and specifications, strain sheets and estimates of cost of all such standard pattern bridges, the cost of which will exceed two hundred ($200.00) dollars each as are best adapted to the requirements of the several counties: provided, that the said plans, specifications and estimates shall be based upon proper and sufficient data which shall be furnished to said secretary by said county board who shall supply the several counties with the number of prints of plans and strain sheets and printed copies of specifications, ordered by said counties at actual cost, and he shall retain all drawings in his office to be turned over to his successor. The sum of three thousand ($3000.00) dollars is hereby appropriated out of any moneys in the general fund in the state treasury not otherwise appropriated or so much thereof as is necessary to defray the expense of extra help in preparing plans, specifications, strain sheets, estimates of cost and prints, in the office of said Secretary of the State Board of Irrigation.

History.-Laws 1905, H. R. 205, sec. 14; in force July 1.

6C83k. Plans on file in the clerk's office.

That the county commissioners or county board of supervisors shall cause to be printed and kept in the office of the county clerk of the county, a sufficient supply of the prints of the plans and the printed copies of the specifications before mentioned, for distribution to prospective bidders and tax payers of the county; and no contract shall be entered into under the provisions of this act for the construction or erection of any bridge or bridges as aforesaid, in this act, unless for the period of thirty days immediately preceding the time of entering into such contract, there shall have been for distribution as aforesaid, by the county clerk of the county, the said plans and specifications as aforesaid. The county boards of the several counties shall prepare and transmit to the State Board of Public Lands and Buildings a statement accompanied by the plans and specifications, showing the cost of all bridges built in their county, under the provisions of section ten and eleven of this act and state therein whether built under a contract or by the county.

History-Laws 1905, H. R. 205, sec. 15; in force July 1.

6C831. File plans in surveyor's office.

That the said county commissioners or county board of supervisors shall also file in the office of the county surveyor, who shall keep with the records of his office, to be turned over to his successor in office, duplicate copies of all plans and specifications adopted by them under the provisions of this act. History.-Laws 1905, H. R. 205, sec. 16; in force July 1.

6083m. Keep within levy.

That bridges shall not be built, the aggregate cost of which shall exceed a sum greater than the amount of money on hand in the bridge fund derived from the levy of previous years, plus eighty-five per cent of the levy of the current year, together with the amount of money in the district road fund in the district where such work is to be performed.

History.-Laws 1905, H. R. 205, sec. 17; in force July 1.

6083n. Contractor's bond.

That every bidder, before entering on the work, pursuant to contract, shall give bond to the county with at least two good and sufficient sureties, who shall be residents of the state, and one of whom shall be a resident of the county, in any sum not less than one thousand ($1000.00) dollars, and in such additional amount as the county commissioners or county board of supervisors may require, which bond shall be approved by the county commissioners or county board of supervisors and shall be conditioned for the faithful execution of the contract; provided that said county commissioners or county board of supervisors may accept or may require a surety bond in like amount, and conditioned the same as the personal bond aforementioned.

History.-Laws 1905, H. R. 205, sec. 18; in force July 1.

60830. Repairs in case of emergency.

That if any bridge, bridges, approach, approaches, culvert or culverts, may need immediate repairs on account of the same having broken down, or on account of high water or fire, or other cause, an emergency shall exist, and the county board shall have the power to declare that the public good requires immediate action to prevent inconvenience and damage and may proceed to enter into a contract under the provisions hereof for such bridge, bridges, approach or ap

proaches, culvert or culverts or may buy material and hire labor and repair any such bridges, approaches or culverts.

History.-Laws 1905, H. R. 205, sec. 19; in force July 1.

6085

3. The banks of a river are parts thereof, and when a county boundary is fixed at the "south bank," the river may be said to divide the county from the one on the opposite side. When the legislature speaks of "streams which divide counties" it must be taken as referring, not to the entire stream, but to some part or line therein. This act should be construed to give effect to the intention of the legislature to provide for bridges which are rendered necessary to travel from one county into another, and to divide the costs of such bridge between the two counties. The fact that a resolution by one county asked the other to join in making repairs on two bridges will not prevent the county from recovering for money expended on one bridge alone. Dodge County v. Saunders County,

-; 97 N. W. R. 617.

Neb.

4. A county may be required to contribute towards the repair of a bridge in such county, although it is located mainly within another county. The word "stream" is used here in a general sense and includes rivers and smaller courses of running water. Dodge County v. Saunders County, Neb. -; 100 N. W. R. 934. 6086

2. A county may become obligated for one-half of the costs of a bridge either by contract or by afterwards ratifying a contract for the purpose of building the bridge, and where one county in good faith

builds the bridge the other county on technical ground can not refuse to pay its half, and a taxpayer can not defeat the contract by appealing from the order of allowance. Saline County v. Gage County, Neb. -; 97 N. W. R. 583.

3. The board of either county when notified in writing by the other to join in a contract for the repairs of a bridge should either comply with the notice by joining in the contract or unequivocally refuse to do so. Iske v. State, — Neb. —; 100 N. W. R. 315.

4. Where a county has refused to participate with an adjoining county in repairing a bridge, and the latter county has performed the work, it is no defense that the plaintiff county proceeded in an irregular manner so long as it became obligated for the expense of the repairs. Cass County v. Sarpy County, Neb.; 100 N. W. R. 197.

6092

1. To discharge a poll tax by labor a certificate showing that the labor has been performed must be presented to the treasurer. Where a distress warrant for poll tax is issued after labor has been performed but before the labor certificate has been presented to the treasurer, the sheriff may receive the certificate instead of cash, but the tax debtor should pay the sheriff's mileage. Opinions Atty. Genl. 1902-3, 50.

Secs. 6116a to 6116b. An act to provide for the payment of outstanding road district warrants, and to liquidate all indebtedness against road districts, and to repeal all acts and parts of acts in conflict herewith. Gleim's bill to pay road district debts. 1905, H. R. 217; in force March 28.

6116a. Special tax to pay road district warrants.

That in order to provide for the payment of all outstanding road district warrants, and to liquidate indebtedness against road districts, the County Board of any county where such indebtedness exists against any road district, be and the same are hereby authorized and empowered, in addition to the taxes levied for ordinary road purposes, to levy a special tax, not exceeding five mills on the dollar of the valuation of any such road district, or so much thereof as may be necessary to pay all outstanding indebtedness of the character hereinbefore mentioned. Said levy to be made by the County Board at the regular annual meeting while assembled for the purpose of levying other taxes, as provided by law. Said tax to be collected by the County Treasurer in the same manner as other county taxes are collected, and all warrants to be paid by the County Treasurer in the order in which they appear upon his warrant register.

History.-Laws 1905, H. R. 217, sec. 1; in force March 28.