39-824. Bridge construction; cost; limitation on expenditures.
Bridges shall not be built if the aggregate cost thereof shall exceed a sum greater than the amount of money on hand in the bridge fund derived from the levy of previous years, plus eighty-five percent of the levy of the current year, together with the amount of money in the district road fund in the district where such work is to be performed.
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Provision that county boards may levy special tax to pay indebtedness arising under certain bridge contracts is mandatory, but not in excess of limit of levy for county purposes. State ex rel. Millsap v. Stoddard, 108 Neb. 712, 189 N.W. 299 (1922); Beadle v. Sanders, 104 Neb. 427, 177 N.W. 789 (1920).
Bridge construction in anticipation of levy is valid and a culvert is a bridge within meaning of proviso. Central Bridge & Constr. Co. v. Saunders County, 106 Neb. 484, 184 N.W. 220 (1921).