Road Improvement District No. 4 v. Smith

Hart, J.,

(after stating the facts). The correctness of the decision of the court below depends upon the construction to be placed upon § 12 of the act creating the road improvement district in question. See Boad Acts of 1919, vol. 2', p. 2286. Section 12 reads as follows:

“The secretary of the board shall each year, on or before the first day of January, make out and deliver to the collector of Cleveland County a book showing all lands, railroads and tramroads, telegraph, pipe and telephone lines and street-car lines within the district, in parcels as the same appears -upon the county…