142. Annual Tax Levy to Meet Bonds. When bonds are issued to defray the whole or any part of any improvement provided for under this act the entire estimated cost of the improvement shall be divided into as many equal parts as the bonds have years to run, and each part thereof placed annually upon the duplicate assessment roll for collection as other taxes, as hereinbefore provided, and such taxes when collected shall be credited to the general road fund of the county. (L. '93, § 38, p. 317.) 143. Sale of Bonds. The board of county commissioners of any county issuing bonds under this act are authorized to sell any such bonds to the highest bidder at a price not less than the par or face value of the same, after inviting proposals by advertising the sale thereof in such paper or papers for such period of time as such board shall direct. The proceeds of the sale of such bonds shall be paid. over to the county treasurer, and remaining proceeds shall be applied only to the construction of such roads and bridges in such county as are mentioned in this act, and the construction and repair of such roads and bridges shall be deemed to be and are hereby declared to be strictly county purposes for which indebtedness of such county may lawfully be incurred as in this act proveded. (L. '93, § 39, p. 317.) 144. Sinking Fund-Investment. The board of county commissioners of any county issuing bonds under this act are authorized and required annually to levy and collect a tax sufficient in amount to pay when due the interest on such bonds, and in case such bonds are issued to run longer than ten years they are further authorized and required annually to levy and collect, beginning with the annual tax levy succeeding the expiration of ten years from the date of such bonds, an additional tax to provide a sinking fund for the payment of the principal of such bonds. Such annual sinking fund levy shall be at least equal to ten per cent. of the amount of bonds issued. Such sinking fund may be invested in any bonds of the State of Washington or of any county, city, town or school district therein, .......... shall be posted in twenty of the most public places in said county at least thirty days prior to the date of said election. The election notice shall state the amount of bonds proposed to be issued, and shall be signed by the county auditor. The ballots used at such election must contain the words, "Bonds, yes," and "Bonds, no," and the elector receiving the same shall cross out therefrom part of the ballot in such manner that the remaining part shall express his vote upon the question of issuing bonds. In all other respects the general election laws of the state shall control. If three-fifths of the legal voters of such county voting at such election shall deposit a ballot bearing the words "Bonds, yes," it shall thereupon be lawful for the board of county commissioners to issue the bonds of such county, not exceeding the amount so authorized, to be styled, "Road bonds of county." Such bonds shall be issued in denominations of not less than one hundred or more than one thousand dollars, and shall be numbered from one up consecutively; shall bear the date of their issue; shall be made payable to the bearer at a time to be specified therein not. more than twenty years from their date; and shall bear interest at the rate of not to exceed six per cent. per annum, payable semiannually, and such interest shall be evidenced by coupons attached to such bonds, and the principal and interest shall be payable at the office of the treasurer of such county, and cause the same to be specified in such bonds; subject, however, to any general law of this state regulating the place of payment of county bonds. Such bonds shall be printed, engraved or lithographed on good bond paper, and shall be signed by the chairman of the board of county commissioners, and countersigned by the county auditor, and shall have the seal of the board of county commissioners thereto. affixed; and the coupons shall be executed by the autograph signatures or by engraved or lithographed fac similes of the autograph signatures of the chairman of the board of county commissioners and the county auditor, and need not be sealed. Nothing in this act contained shall be construed to authorize the issue of any bonds which would make the aggregate indebtedness of such county exceed one and one-half per cent. of the value of the taxable property therein, to be ascertained by the last assessment for state and county purposes. (L. 93, § 37, p. 315.) 142. Annual Tax Levy to Meet Bonds. When bonds are issued to defray the whole or any part of any improvement provided for under this act the entire estimated cost of the improvement shall be divided into as many equal parts as the bonds have years to run, and each part thereof placed annually upon the duplicate assessment roll for collection as other taxes, as hereinbefore provided, and such taxes when collected shall be credited to the general road fund of the county. (L. '93, § 38, p. 317.) 143. Sale of Bonds. The board of county commissioners of any county issuing bonds under this act are authorized to sell any such bonds to the highest bidder at a price not less than the par or face value of the same, after inviting proposals by advertising the sale thereof in such paper or papers for such period of time as such board. shall direct. The proceeds of the sale of such bonds shall be paid over to the county treasurer, and remaining proceeds shall be applied only to the construction of such roads and bridges in such county as are mentioned in this act, and the construction and repair of such roads and bridges shall be deemed to be and are hereby declared to be strictly county purposes for which indebtedness of such county may lawfully be incurred as in this act proveded. (L. '93, § 39, p. 317.) 144. Sinking Fund-Investment. The board of county commissioners of any county issuing bonds under this act are authorized and required annually to levy and collect a tax sufficient in amount to pay when due the interest on such bonds, and in case such bonds are issued to run longer than ten years they are further authorized and required annually to levy and collect, beginning with the annual tax levy succeeding the expiration of ten years from the date of such bonds, an additional tax to provide a sinking fund for the payment of the principal of such bonds. Such annual sinking fund levy shall be at least equal to ten per cent. of the amount of bonds issued. Such sinking fund may be invested in any bonds of the State of Washington or of any county, city, town or school district therein, or may be used to pay off the bonds issued under this act as hereinafter provided. (L. '93, § 40, p. 318.) 145. County Treasurer to Call in Bonds. Whenever the sinking fund provided for by the last preceding section shall amount to the sum of two thousand dollars or more, not previously applied as in this section provided, it shall be lawful for the county treasurer to designate sufficient bonds, bearing the lowest numbers among those outstanding, to absorb the amount of said fund on hand, as near as may be, and he shall call such bonds by publishing a notice, giving the numbers of the bonds so called for payment, and fixing a day, not less than thirty days after the first publication of the notice, when the bonds will be paid with accrued interest at the place of payment of said bonds, which notice shall be published in a daily newspaper published in the county seat once in each week for four consecutive weeks. And in case the bonds so called for payment are not presented on the day fixed therefor in such notice, interest thereon shall thereupon cease: Provided, The money for the payment thereof shall at all times thereafter be retained at the place of payment of the bonds, in readiness for payment of the same on presentation, until such bonds are presented for payment. All bonds and coupons received by the county treasurer under the provisions of this section shall be at once cancelled by him and filed as vouchers with the county auditor as ex officio clerk of the board of county commissioners. (L. '93, § 41, p. 318.) 146. Officer Refusing Duty. If an engineer, clerk of the board of county commissioners, member of the board of construction, or appraiser, neglect or refuse to perform any duty imposed upon him by the provisions of this act, he shall forfeit and pay a fine of twenty-five dollars for every such neglect or refusal, to be recovered before any officer having competent jurisdiction, in the name of the state, for the benefit of the common schools of the county, at the suit of any person aggrieved thereby. (L. '93, § 42, p. 319.) 147. Court May Correct Error. The court in which any proceeding is brought to recover any tax or assessment paid, or declare void the proceedings to locate or establish any road, or to enjoin any tax or assessment levied or ordered to be levied to pay for the labor and expense as aforesaid shall, if there is manifest error in the proceedings, allow the plaintiff in the action to show that he has been injured thereby, and may on application of either party, appoint such person or persons to examine the premises or to survey the same, or both, as may be deemed necessary; the court in which any such proceedings are begun shall allow parol proof that said improvement is necessary and will be conducive to the public needs, convenience and welfare, and that any steps required by law for any improvement have [been] substantially complied with, notwithstanding any defects or omissions in the records required to be kept by any board or officer; and with or without finding error, the court may correct any gross injustice in the apportionment made by the commissioners; the court shall, on final hearing, make such order in the premises as shall be just and equitable, and may order that such tax and assessment remain on the duplicate assessment roll for collection, or the same to be levied, or may perpetually enjoin the same or any part thereof; or if the same has been paid under protest may order the whole or any part thereof as is just and equitable to be refunded, and the costs of such proceedings shall be apportioned among the parties or paid out of the county treasury as justice requires. (L. '93, § 43, p. 319.) 148. Commissioners to Hear Petition for Locating Improvements. The county commissioners may hear and determine at the same time and under the same petition the necessity of locating any new improved road, or of a road already partly improved, or of widening, straightening, re-locating or altering any road previously improved, or in process of improvement under this act, as the necessity of the case requires, and shall cause such entry to be made on their journal as in their judgment is required. All estimates shall be made in the manner provided in this act. No assessment shall be made to any land, person, or property upon |