CHAPTER VII. COUNTY ROAD FUNDS. 114. Time and Rate of Levy. For the purpose of raising a revenue for the state, county indebtedness, county current expense, school, road and other purposes, the board shall at said October session, levy a tax on all taxable property in the county, as shown by the assessment roll sufficient for such purposes: Provided, That state tax shall not exceed the amount levied by the state board of equalization; the tax for payment of county indebtedness shall not exceed five mills; the tax for payment of county current expense shall not exceed eight mills; the school tax shall not exceed eight mills, except for districts in cities of ten thousand or more inhabitants, where it shall not exceed ten mills, unless the board of directors thereof shall by unanimous consent of all its members determine upon a greater levy, not exceeding two percent.; the road tax shall not exceed five mills; the bridge tax shall not exceed three mills, and all other taxes shall be in accordance with the laws of the state. (L. '03, p. 339, § 1; Rem.-Bal., § 9213.) See also §§88 and 89. The levy for county roads is limited to four mills. See $115. 115. Tax Levy. The board of county commissioners, shall, annually, at the time of making their levy for county purposes, levy and certify to the county auditor, a tax of not more than four mills on the dollar, of all the taxable property in the county, which shall be payable in money, for the general road and bridge fund, from which they shall order paid such sums as may be found necessary for the construction and repair of roads and bridges, in which all the inhabitants of the county (including the inhabitants of incorporated cities and towns therein), are interested: Provided, That in any incorporated city or town, fifteen per cent. of all money collected for the general road and bridge fund in such city or town may be expended inside said city or town on roads and bridges connecting with roads leading out into the country known or designated as county roads under the supervision of the county commissioners. (L. '07, p. 129, § 1; Rem.-Bal., § 5590.) For levy in townships. See $124. For levy for public highway fund. See 8346; Permanent highways, $155. 116. Levy of Road District Tax. The boards of county commissioners shall annually, at the time of making the tax levy for general road and bridge purposes provided for in section 115 levy and certify to the county auditor a tax of not more than ten mills on the dollar of all the taxable property in the road districts previously defined by them, which tax shall be payable in money for a district road and bridge fund, and from which fund they shall order paid such sums as may be found necessary for the construction and repair of the roads and bridges in the several districts where the tax is levied. (L. 03, p. 224, § 9; Rem.-Bal., § 5591.) When taxes shall have been levied and certified for the general and district funds as provided for in the last two preceding sections, the county auditor shall extend such taxes on the tax roll of their respective counties, against all the property subject to such levies, in the same manner as other taxes are extended. (L. '03, p. 225, § 10; Rem.-Bal., § 5592.) 118. County Treasurer to Collect. The county treasurer shall collect all the taxes on the rolls, whether poll'or property taxes, in money, as other taxes are collected, and credit the proper funds with the amounts collected. (L. '03, p. 225, § 11; Rem.-Bal., § 5593.) Poll taxes abolished. See $133. 119. Disposition of Certain Taxes Levied in Cities. That in all cases where the treasurer of any county in this state has heretofore collected, or may hereafter collect, taxes, penalty and interest levied and assessed for road purposes on the taxable property of any road district, or any portion thereof, which has been included within the limits of any municipal corporation organized subsequently to said road district, said funds realized from said taxes, penalty and interest so collected, or so much thereof as has been collected, from the taxable property within the territory subsequently included in a city or town, which funds shall not have been paid out or expended before the organization of said city or town shall, upon demand of said city or town, be paid over to said municipal corpora tion, and shall be applied by the authorities of the same for street purposes. (L. '97, p. 296, § 1; Rem.-Bal., § 5588.) NOTE "The boards of county commissioners of the several counties of the State of Washington are hereby authorized to audit and allow without interest all claims against such county for the survey, laying out, or construction of any road now used by the public and for which no compensation has ever been allowed, such survey, laying out, or construction having been made or done pursuant to chapter 98, page 237, of the Session Laws of 1893." (L. '99, p. 23, §1; Rem.-Bal., §5656. The act referred to in the note is no longer in force so no further reference to it is necessary. 120. Relating to Expending Road and Bridge Funds. All the funds in the county treasury raised by the taxation herein provided shall be expended by the county commissioners and all road and bridge construction, improvements or repairs shall be made by the county commissioners in the following manner: First. All road construction, improvement or repairs of which the estimated cost shall be under $2,500, and all bridge construction, improvement or repairs of which the estimated cost shall be under $500, may be done under the direction of the county commissioners and the county engineer. Second. All road construction, improvement or repairs, of which the estimated cost shall be $2,500 or more shall be let by contract by the county commissioners on plans and specifications previously prepared by the county engineer under the direction of the board of county commissioners to the lowest and best bidder; calls for said bids to be made by publication in the official county paper for not less than three consecutive weeks prior to the time set by the county commissioners for the opening of bids: Provided, That in any county having no official county paper, such notice shall be given by posting for ten days a notice in three of the most public places in such counties. The county commissioners shall require a bond of the successful bidder for the full amount of the contract price of construction, improvement or repair of roads conditioned for the faithful performance of the contract according to law, and any requirements the county commissioners may impose at the time of advertising for bids. The board of county commissioners shall have the right to reject any and all bids, and in the event of the rejection of all bids, said board of county commissioners may in its discretion, by an unanimous vote, cause such road construction, improvement or repairs to be made by day labor or force account according to the plans and specifications: Provided further, That the board of county commissioners may in its discretion provide for the surfacing of any road with crushed rock, macadam, gravel or other material by day labor or force account without advertising for bids as herein provided. Third. All bridge construction, improvement or repair, of which the estimated cost shall be $500 or more except in case of emergency as hereinafter provided, shall be let by contract by the board of county commissioners in the same manner as provided for road construction, improvements or repairs under this section: Provided further, That in the event of an emergency whereby the delay of advertising for and letting bids would endanger property and unduly cut off communication by travel over such bridge, such contract may be made and entered into without the publication of notice as herein provided. Fourth. Each bidder shall deposit with his bid a certified check in an amount equal to five per cent. of his bid. Should the bidder to whom the contract is awarded fail to enter into a contract with the commissioners and furnish the bond hereinbefore provided within five days after notice of such award, the amount of said check shall be forfeited to the general road and bridge fund of the county. (L. '11, ch. 55, § 1.) This section amends §§71 and 89. As to roads and bridges in townships. See $125. 121. Payments Limited to 75 Per Cent. Until Acceptance of Work. No money shall be paid by the county commissioners to exceed seventy-five per cent. of the value of any work done at any time until the entire work is completed by the contractor and approved by the county surveyor and accepted by the commissioners. (L. '03, p. 226, § 16; Rem.-Bal., § 5586.) After the establishment of the districts as herein provided, the county treasurer shall transfer all funds to the credit of the several road districts now existing to the road and bridge fund of the respective district in which the present road districts are situated, and such newly created districts shall assume all liabilities and indebtedness of the present road district situated within their respective limits. (L. '03, p. 227, § 17; Rem.-Bal., § 5587.) 123. Taxes Applied, How and to What Purpose. The proceeds from all taxes provided by this chapter for any road district shall be applied, under the direction of the road supervisor of said road district, only to the building and maintaining of public roads and bridges within said road district: Provided, That when so decided by a majority vote of all of the electors of said road district, such part of said taxes as may be so decided may be expended in an adjoining road district. (L. '95, p. 420, § 5; Rem.-Bal., § 5589.) Townships may expend funds on roads in adjoining townships. See $124. 124. Electors' Powers. CHAPTER VIII. ROADS IN TOWNSHIPS. The electors of each town have power, at their annual town meeting Second. To select such town officers as are required to be chosen. Ninth. To vote to raise such sums of money for the repairs and construction of roads and bridges as they deem necessary, and to determine the amount thereof to be assessed by the supervisors as labor tax and the amount thereof to be assessed and collected as other town taxes; also to vote such sums of money for other necessary town charges as they deem expedient: Provided, That they may, at their annual town meeting, direct such an amount of the poll and road tax of the town to be expended on the highways in an adjoining town as they deem conducive to the interests of the town, which labor and tax shall be expended under the direction of the supervisors of the town furnishing the same. Vacancies in township's officers to be filled by the county commissioners. See Art. XI, §6, Const. provisions. 125. Supervisors Have Charge of Highways and Bridges. The supervisors shall have charge of such affairs of the town as are not by law committed to other town officers; and they shall have power to designate the justice of the peace, or other suitable person, as police judge in and for such township; and such police judge shall have the same powers and duties as are conferred by law upon the |