Page:1889 Territory of Dakota Session Laws.djvu/79

24 year was made; Provided, That not more than one-tenth of the cost of any artesian well or water ways therefrom, shall be paid out of said fund, and the amount so paid shall be applied to the payment of the expenses and per diem of the well commissioners, the viewers, Surveyors, members of the board of assessment, damages for right of way and other like incidental expenses.

2. They shall determine what portion of the costs of said well and its water ways shall be paid by each of the townships in which said well or said water courses therefrom, are situated; Provided, That in no case shall the amount apportioned to any one township exceed one-fourth of the estimated cost of such well and water ways, and the county clerk shall present a statement of such amount to the respective clerks of such townships if organized; and said board of assessment shall establish and determine the rate of assessment necessary in such townships to raise the amount so apportioned to such townships. It shall then be the duty of the officers of such townships, who have similar duties to perform, in other matters of township revenue to levy, and they are hereby empowered to levy an assessment upon the taxable property of said township, not exceeding the rate fixed by the board of assessment for such township, which shall be placed upon the tax list under the head of “General township tax for Artesian Well purposes,” and collected as other township taxes are collected, and shall be held by the county treasurer when collected as a distinct fund to be disbursed as hereinafter provided, to pay. for constructing such well.

3. In addition to the foregoing general township and county assessments, the said board of assessment shall also make a special assessment against each piece and parcel of land directly benefitted by said well and said water course, carefully adjusting the per cent. and amount of such assessments with reference to the relative distance of such lands from the well itself, and the water courses, and the amounts so apportioned shall be levied as a special tax upon said land, and shall be placed upon the tax list by the county clerk or auditor under the head of “Direct tax for Artesian well," and shall be paid into the county treasury as other taxes, and kept by said treasurer in a special fund to pay for the cost of constructing said well and said water ways; said assessment shall be for a sufficient amount with the general county and township tax aforesaid to pay for gaid well and water ways.

§ 16. Annual installments.] Said board of assessment may provide that the entire amount necessay to pay for the con ruction of said well and water courses, be levied and collected as above in one year, or they may divide the same into two, three, four or five equal installments, one of which shall be collected the first year, and one installment each year following, provided, that the portion designated as county and township tax shall all be collected the first year.

§ 17. Review of assessment--appeal.] The owner of any lands directly assessed for the construction of any artesian well under the