police judge in cities of the fourth class; and they shall have power to draw orders on the town treasurer for the disbursement of such

sums as may be necessary for the purpose of defraying the incidental expenses of the town, and for all moneys raised by the town to be disbursed for any other purpose. They shall have charge of all highways and bridges in their respective townships, and the care and supervision thereof; and shall have power to divide their respective townships into road districts and to appoint one resident elector of each road district as overseer thereof for the first year of township organization; to establish new highways and bridges and to vacate or alter all highways and bridges wholly within the township in the same manner as now provided by law for the establishing of new highways and bridges and the vacation or alteration of the same by the county commissioners in the case of county roads and bridges, except that the duties therein provided to be performed by the county commissioners shall be performed by the township board of supervisors except that all notices therein provided shall be given by the county engineer and all meetings therein provided shall be held at his office in the county court house and all records and files maintained therein, and all expenses for the condemnation and procuring of right-of-ways therein provided shall be met and paid by the township treasurer on order of the board of township supervisors, and it shall be unlawful for any township funds to be expended upon any roads not established in accordance with said law: Provided, Nothing in this chapter contained shall be construed as prohibiting any county from or denying to any county the power to build, repair, alter and maintain, at the county's expense, such highways and bridges as the county generally is interested in or such as may be of so large cost that a single township could not undertake the construction of, or such as are located in sparsely settled townships as are unable to construct the (L. '11, ch. 34, § 1.)

same.

But three counties in the state have township organization-Clarke, Spokane and Whatcom. The above section supersedes all other provisions in this compilation in conflict therewith, unless it should be that so far as laying out of county roads Chapter 54 of Laws of 1911, which was passed later than this section, should control. Chapter 54 in this compilation is contained in §§1, 2, 3, 4, 5, 7, 16, 19, 20, 66. Road obligations created before township organization. See §§130-132.

126. Guide Posts, Location of.

Every township shall, in the manner provided herein, erect and maintain guide-posts on the highways and other ways within the

township at such places as are necessary or convenient for the direction of travelers. (L. '95, p. 504, § 105; Rem.-Bal., § 9425.)

Destruction of guide posts. See chapter XXIII.

127. How Erected and Marked.

At each of the places determined by the town there shall be a substantial post of not less than eight feet in height, near the upper end of which shall be placed a board, and upon such board shall be plainly and legibly painted or otherwise marked the name of the next town or place, and such other town or place of note as the supervisors think proper, to which each of such roads lead, together with the distance. or number of miles to the same; and also the figure of a hand with the forefinger thereof pointed toward the towns or places to which said roads lead: Provided, That the inhabitants of any town may, at their annual meeting, agree upon some suitable substitute for such guide-posts. (L. '95, p. 505, § 108; Rem.-Bal., § 9428.)

128. To Determine Places for-Penalty.

Upon the report of the supervisors, the town shall determine the several places at which guide-posts shall be erected and maintained, which shall be recorded in the town records. A town officer who neglects or refuses to determine such places and to cause a record thereof to be made shall forfeit to the road and bridge fund the sum of five dollars for every month during which he neglects or refuses so to do; and in such case, upon any trial for not erecting or maintaining guide-posts reported to be necessary or convenient by the supervisors, the town shall be estopped from alleging that such guide-posts were not necessary or convenient. (L. '95, p. 505, § 107; Rem.-Bal., § 9427.)

129. Penalty for Not Maintaining.

Every town officer who neglects or refuses to erect and maintain such guide-posts or some suitable substitute therefor shall forfeit annually the sum of five dollars for every guide-post which he so neglects or refuses to maintain, which sum may be used for and collected by any person before any justice of the peace of the proper county, and the moneys so collected shall be paid into the town treasury for the benefit of the roads and bridges of said town. (L. '95, p. 505, $109; Rem.-Bal., § 9429.)

Penal provisions generally. See chapter XXIII.

130. Road Taxes in Townships.

Whenever any county has heretofore, or shall hereafter, adopt and take upon itself township organization and government under the provisions of any law passed pursuant to the provisions of section 4, article XI of the constitution of this state, authorizing such organization and government, and at the time of the adoption of such form. of government there shall exist against any road district in such county, previously created and defined by the commissioners of such county, any obligations for debts incurred in the construction or repair of any roads or bridges in such road district, such change in the government of said county shall not in any way affect such existing obligations of any such road district; but all such obligations shall remain and constitute a valid charge upon and against all of the taxable property included within the territorial limits of such road district as it existed at the time of the adoption of such township organization for the full amount of all of said obligations. For the purposes of this act,* the territory which comprised said road district shall thereafter comprise and constitute a road tax district of said county, and said road tax district shall be designated by a like number by which said road district was theretofore known. (L. '11, ch. 13, §1.)

131. Township Debts to Be Paid-Levy.

There shall be levied annually at the same time the levy for general county taxes is made, and by the officers levying the said county tax, a tax of not more than five mills on the dollar on all taxable property within the territorial limits of every such road district as the same existed at the time of the adoption of such township organization for the payment of and until the full amount of all indebtedness, together with all accrued and accruing interest thereon, existing against any such road district, shall have been paid in full. (L. '11, ch. 13, § 2.)

The tax levied, as provided for in preceding section, shall be extended upon the tax rolls of the county, and shall be collected by the county treasurer of said county at the same time and in the same manner as other taxes are collected, and said treasurer shall credit to the proper road tax district all sums collected from any such levy,

*"Act" refers to 88130-132.

and all sums sò collected shall by the said treasurer be applied to the payment, in the order of their issue, of the outstanding warrants against the road district for the indebtedness of which said levy was made. (L. '11, ch. 13, § 3.)

CHAPTER IX.

ROAD POLL TAXES.

133. [The attempted repeal of the road poll tax has been acquiesced in so generally that the provisions of the statutes relating thereto are omitted from this compilation. References made to §§5594 to 5602, Rem.-Bal.]

The board of county commissioners for any county may, whenever a majority thereof shall so decide: (Provided, The county commissioners of any county may, when deemed for the best interest of their county, order a special election during the year 1890), submit to the bona fide voters of their county the question whether the said board shall be authorized to issue coupon bonds to the amount not to exceed five per centum of the taxable property in said county, bearing a rate of interest not exceeding six per cent. per annum, and payable and redeemable at a time fixed by the said board of county commissioners, for the purpose of making a new road or roads, or bridge or bridges, or improving established roads within said county. (L. '90, p. 40, § 1; Rem.-Bal., § 5094.)

Such election may be held at the times and in the manner provided for holding general elections in this state, and it may be held as a special election at such time as the board of county commissioners may designate: Provided, That no special election shall be held under this chapter at any time after the general election of November, 1892. The ballots used must contain the words "bonds, yes" or "bonds, no." If three-fifths of the legal ballots cast on the question of issuing bonds for the improvement contemplated in section 134 shall be in favor of bonds, the said commissioners must issue said bonds in due and legal form and negotiate or float the same to the best advantage

for the county, at not less than par value. Such bonds must bear the signature of the chairman of such board of commissioners and be countersigned by the county auditor of the county in whose name they are issued, with the seal of the county thereunto attached, and the coupons must be signed by said chairman and said clerk, and each bond so issued must be registered in the office of the county treasurer in a book provided for that purpose, which must show the date, number and amount of the bond, and the name and address of the person to whom the same is issued. (L. '91, p. 174, § 1; Rem.-Bal., § 5095.)

The commissioners must give notice in some newspaper, having a general circulation in said county, for a period of at least four weeks next preceding the date of the election, setting forth the proposition as to amount, duration and terms of the bonds to be issued, and state in such notice the roads or bridges to be built or improved. (L. '90, p. 41, § 3; Rem.-Bal., § 5096.)

When such bonds are sold, the money arising therefrom shall be immediately paid into the treasury of the county, and shall be drawn only for the improvements for which they were issued. (L. '90, p. 41, § 4; Rem.-Bal., § 5097.)

The commissioners must ascertain and levy annually the tax necessary to pay the interest on said bonds whenever the same becomes due, and a sinking fund to redeem the bonds at their maturity; and the said tax is a lien upon all property within the county, and must be collected in the same manner as other taxes are collected. (L. '90, p. 42, § 5; Rem.-Bal., § 5098.)

When the amount in the sinking fund equals or exceeds the interest and amount of any bond then due, the county treasurer shall post in his office a notice that he will, within thirty days from the date of such notice, redeem the bonds then payable, giving the numbers thereof; and preference must be given to the oldest issue: Provided, If the county treasurer is advised of the postoffice address of the holder