Before the board of county commissioners shall determine to call an election as provided under the preceding section to purchase or erect a courthouse or jail they shall cause to be made upon the records of their proceedings a statement showing the assessed valuation of the taxable property within the county, as shown by the last annual equalized assessment roll of taxable property within said county taken for the purpose of taxation, and in force and effect at the time, together with all outstanding indebtedness of every class and character whatsoever, and the cash in the hands of the county treasurer for county use with the amount of the bonds proposed to be issued.
R.L. 1910, § 1626.
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