ances or assurances for all property acquired by it under the provisions of this act in the name of the district to and for the purposes herein expressed, to institute and maintain all actions and proceedings or suits at law or in equity necessary or proper for fully carrying out the provisions of this act, or to enforce, maintain, protect or preserve any or all rights, privileges and immunities created by this act or acquired in pursuance hereof. In all courts, actions, suits or proceedings, the board may sue, appear or defend in person or by attorneys and in the name of the district. Judicial notice shall be taken in all actions, suits and judicial proceedings in any court of this state of the organization and existence of any drainage district of this state organized hereunder, from and after the filing in the office of the County Clerk of a copy of the order by the Board of County Commissioners as herein before provided for; and a certified copy of such order shall be prima facie evidence of the regularity and legal sufficiency of all acts, matters and proceedings therein recited and set forth; and any such drainage district the legality or regularity of the formation or organization whereof shall not be questioned by proceedings in quo warranto within one year from the date of the filing of such copy of such order, shall be conclusively deemed to be a legally and regularly organized and established and existing, drainage district within the meaning of this act and its due and lawful formation and organization shall not thereafter be questioned in any action, suit or proceeding, whether brought under the provisions of this act or otherwise.

SEC. 23. For the purpose of constructing or purchasing or otherwise acquiring necessary rights of way, franchises, canals, ditches and other water conduits, or other property necessary for the use of the district, or for the maintenance, repair or improvement of its canals, ditches, or other conduits or drainage works, or for the enlargement or extension thereof, or for the assumption of indebtedness to the United States for drainage district lands, or for the purpose of paying the first year's interest, if any, upon bonds, if any shall be issued, for and under the purposes of this act as herein authorized, and otherwise carrying out the provisions of this act, the Board of Directors of any such district shall, as soon after such district has been organized as may be practicable, estimate and determine the amount of money necessary to be raised, or amount of indebtedness necessary to be assumed for such purposes, and shall forthwith call a special election under and in accordance with the provisions of this act, at which election there shall be submitted in the manner by this act prescribed, the question of whether or not bonds of the district shall be issued in the amount deter

mined upon to be necessary, if any, for deposit with the United States in connection with contract to be entered into with the United States, or whether or not contract shall be entered into with the United States, with or without the deposit of bonds as aforesaid, as herein provided, or any other of the questions for the purposes aforesaid. Notice of such election shall be given as hereinbefore specified, and shall clearly set forth the question or questions to be voted upon, the amount of bonds, if any, proposed to be issued for the purpose aforesaid, or the amount of indebtedness proposed to be assumed for the purposes aforesaid and the substance of any contract proposed to be entered into with the United States as aforesaid. Such election and all similar elections which may be held under the provisions of this act, shall be held and the result thereof determined and declared as nearly as possible in conformity with the provisions of this act. No informalities in conducting such election shall invalidate same, if the election shall have been fairly conducted.

At the first election provided for in this section the ballots shall contain the words "Bonds-Yes" and "Bonds-No,' or "Contract-Yes" and "Contract-No," or appropriate words equivalent thereto, or descriptive of the question to be voted upon. The same rule shall be followed at any other elections which may be held under the provisions of this act at which similar questions are submitted to a vote.

If any such election shall carry in conformity with the provisions of this act in favor of the issuance of bonds for the purposes of this act or for the assumption of the indebtedness to the United States for drainage district lands, or in favor of contract being entered into with the United States as herein provided, the directors shall immediately cause to be issued bonds as authorized by such election, or contract to be entered into with the United States as aforesaid. If bonds are not to be deposited with the United States in connection with such contract, bonds need not be issued.

Bonds, the issuance of which is authorized by the provisions of this act for deposit with the United States may be of such denominations, may call for the repayment of the principal at such times as may be agreed upon between the board and the Secretary of the Interior, and provide for the payment of such rate of interest not exceeding six per cent. per annum as may be agreed upon by said parties; and where contract is made and bonds are not deposited with the United States in connection therewith, the contract may call for the repayment of principal at such times as may be agreed upon by such parties. Such bonds, if issued, shall be numbered consecutively as issued, and

shall bear date of the time of their issue. Coupons for the interest shall be attached to each bond, bearing the lithographed signature of the president and the secretary. Such bonds shall express upon their face that they are issued by authority of this act, stating its title, and date of approval.

The secretary of the district shall keep a record of all bonds deposited as aforesaid, showing their number, date of issue, the date when same are deposited with the United States, and the rate of interest required to be paid thereon.

If contract is proposed to be made with the United States in connection with which bonds are not to be deposited with the United States, the question to be submitted to the voters at such special election shall be whether contract shall be entered into with the United States. In such event the notice of election shall include a statement as to the maximum amount of money payable to the United States for construction purposes, exclusive of penalties and interest.

SEC. 24. Should such bonds be issued under the provisions of this act for the purposes herein expressed, the same and the interest thereon, and all payments due or to become due the ensuing year to the United States under any contract between the district and the United States, accompanying which bonds of the district have not been deposited with the United States as aforesaid, shall be paid by revenue derived from an annual assessment upon the real property of the district, and such real property shall be and remain liable to be assessed for such payments as herein provided.

SEC. 25. If any drainage district shall contract with the United States for the construction of drainage works, it shall be within the powers and the duties of the Board of Directors on or before September 1st next preceding the initial payment for such works under contract with the United States, to fix and determine the rate or percentage of the benefits from the .proposed works for all real property within the district to be affected by said works, subject to judicial confirmation as by this act hereinafter provided. The board shall also assess the damages inflicted upon any real property by any such works of the district, and such amount shall be deducted from the assessments payable by each owner of the lands damaged, until compensation for the damages shall have been fully made. If the damage shall be found to exceed the benefits as regards any parcel of real property or any easement, a cash award of the difference shall be made. In thus fixing and determining the rate or percentage of benefits and assessing damages as aforesaid, such board shall determine the amount of money re

quired to meet all obligations and all maintenance, operating and current expenses of the district during the ensuing year for properly carrying out the purposes of this act, all of which shall be taken into consideration in determining the rate or percentage of benefits and assessing damages as aforesaid; and the amount necessary for all of the aforesaid purposes shall thereafter be ascertained and determined by such board in like manner on or before September 1st of each year. The said rate of benefits shall be subsequently used as the basis for annual assessment; but such rate may be changed from time to time by the Board of Directors as new or changing conditions may, in their judgment, require, subject to judicial confirmation as aforesaid. Drainage districts organized under this act may assess realty within the district boundaries owned by all classes of persons and corporations, to the same extent as now permitted by the laws of this state to drainage districts.

SEC. 26. On or before September 1st of each year the Board of Directors of any such district shall certify to the Board of County Commissioners of the county in which the office of such district is located, the aggregate amount of money required for the purposes aforesaid; the amount required for the payment of interest upon bonds which may be issued for deposit with the United States and to meet payments required to be made under any contract with the United States, and the amount required for all other purposes under this act, shall be separately set forth; and the aforesaid certificate shall specify the assessments which are to become due for such purposes upon each tract of land within the district subject thereto. Provided, such lands as during any given year, shall not be subject to charges under the contract with the United States, shall not be assessed during any such year for the purposes of repayment to the United States under any such contract. And provided, further, district lands shall be exempted from taxation, for the purposes of repayment to the United States, in any year when, and to the extent that, on account of seepage or other conditions, the district shall be exempted from repayment to the United States for such lands under any such contract as aforesaid.

SEC. 27. It shall be the duty of the County Assessor of any county embracing the whole or a part of any drainage district, to assess and enter upon his tax roll each year, the names of the owners, together with a description showing the area of each tract of land in any such district of his county, subject to taxation under this act. Each such assessor shall deliver to the Board of County Commissioners of his county a certified list of all such entries containing the information aforesaid, and the assessor of any county in which shall be sit

uated lands within the district other than the county wherein is located the office of the district, shall transmit to the County Commissioners of the county wherein the office of such district is located a duplicate certified list of the aforesaid lands within his county. Upon receipt by each such assessor of notice from the County Commissioners of the levies required to be made by the provisions of this act, he shall extend such levies upon his tax roll, to be collected in the same manner as other taxes.

SEC. 28. Immediately upon receipt of the aforesaid certified list of lands in the district subject to taxation hereunder, and of the aforesaid certificate from the Board of Directors of the district showing the total amount of money necessary for the purposes aforesaid, and the several assessments as aforesaid, the Board of County Commissioners of the county wherein is located the office of any such drainage district, shall separately determine and fix the rate per acre necessary to provide the funds requisite to meet interest upon bonds, if any, deposited under this act, and payments required to be made under contract with the United States, and also the rate per acre necessary to provide any and all other funds required for the purposes of this act, which rates may be increased fifteen per cent. to cover delinquencies; and the aggregate of the amounts required for the aforesaid purposes shall be raised by levy of taxes upon lands within the district upon the basis of the rate or percentage of benefits so as aforesaid ascertained, fixed and determined by the Board of Directors of the district as judicially confirmed and modified. Thereupon such Board of County Commissioners shall certify to the Board of County Commissioners of each county embracing any portion of the district, other than the county in which the office of the district is located, the rates per acre so as aforesaid determined and fixed. The Board of County Commissioners of each county within which shall be located any part of any drainage district shall, at the time of making levies. for county purposes, make a levy as, and upon the basis, hereinbefore provided, upon all lands of the drainage district within their respective counties subject to taxation under this act, and shall deliver a notice thereof to the County Assessor. All taxes thus levied shall be considered special taxes.

SEC. 29. The County Treasurer of the county in which is located the office of any such district, shall be and is hereby constituted ex-officio district treasurer of such district, and such County Treasurer shall be liable upon his official bond, and to indictment and criminal prosecution for malfeasance, or misfeasance, or failure to perform any duty herein prescribed as County Treasurer or district treasurer as is provided by law in other cases as County Treasurer. Such treasurer shall receive