The commissioners shall make an equitable apportionment and assessment of the costs, expenses, cost of construction, fees, and damages assessed for the construction of any improvement, and make a report in writing to the monthly county court.Acts 1919, ch. 193, § 46; Shan. Supp., § 1682a57; Code 1932, § 2871; modified; T.C.A. (orig. ed.), § 54-1403.
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