200. Salary.

The salary of the county engineer shall be as follows: When according to the last census taken by the county, the state, or the United States, preceding the election, at which the engineer was elected, the population of the county is less than 10,000, the engineer shall receive a salary of five dollars per day, for each day actually and necessarily employed in the discharge of his duties, and he shall keep his office open for the inspection of his records by the public during the official hours of his business, as hereinafter provided. In counties of 5,000 or less population he shall keep his office open at least one day in each week. In counties of more than 5,000, and less than 10,000, he shall keep his office open at least two days each week, and a notice of such days must be posted on his office door. In all counties of 10,000 and more population, he shall receive the same salary as the county auditor of his county, and his office shall be kept open at all times as other county offices of record are kept open. (L. '07, p. 352, §5.)

201. Expenses.

The county engineer, or his deputy, and his assistants, shall be allowed actual traveling expenses while officially employed. (L. '07, p. 352, §6.)

NOTE-For further provisions relating to the duties of the county surveyor generally see Ballinger's Code, §§490-499, or Pierce's Code, $84211 to 4223.

202. Surveyor and Board to Outline Improvements.

The county surveyor and the supervisors of the several road districts shall meet with the county commissioners on the first Tuesday of the board's regular session in April, to outline the road improvements to be made. (L. '03, p. 225, §14; P. C., $7910.)

CHAPTER XIV.

ROAD TAXES.

203. Tax Levy.

The board of county commissioners, shall, annually, at the Lime 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.)

See note to $188.

For levy for State Highway Fund-§272.

204. 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 8 [203] 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; P. C., §7905.)

205. Extension by Auditor on Tax Rolls.

When taxes shall have been levied and certified for the general and district funds as provided for in the last two preced

ing 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; P. C., §7906.)

206. 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; P. C., §7907.)

207. Disposition of Certain Road Taxes.

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 col-¡ lected, 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 corporation, and shall be applied by the authorities of the same for street purposes. (L. '97, p. 296, §1; B. C., §3811; P. C., §7929.)

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 aganist 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; P. C.. $7930.)

208. Expenditure of 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 and bridge construction, improvements or repairs of which the estimated cost shall be under one hundred

and fifty dollars may be done by the road supervisor of the proper district under the direction of the county surveyor.

Second. Road and bridge construction, improvement or repair of which the estimated cost shall be more than one hundred and fifty dollars, except in case of emergency, shall be let by contract by the county commissioners, on plans and specifications previously prepared by the county surveyor, 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 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 in the full amount of the contract price of construction, improvement or repair of roads or bridges, conditioned for the faithful performance of the contract according to law and any requirements the commissioners may impose at the time advertising for bids.

Third. 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 the notice of such award, the amount of said check shall be forfeited to the general road and bridge fund of the county.

Fourth. The county surveyor shall have full supervision of the construction and repairs of all' public roads and bridges within his county, under the direction of the county commissioners. (L. '03, p. 225, $15; P. C., §7911.)

209. 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; P. C., §7912.)

210. Transfer of Funds by Treasurer.

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; P. C., $7912a.)

NOTE: "This act shall not take effect until the first Monday in January, 1904, except that the county commissioners shall at the time of making the general tax levy in 1903, make the levy for the road and bridge tax provided for in section 8 [203] and for the district road and bridge tax provided in section 9 204]." (L. '03, p. 228, §18.)

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; B. C., §1858; P. C., §7629.)

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 commisioners may designate: Provided, That no special elec