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The board shall have the right to reject all bids once and advertise again the work, if, in their judgment, the interests of the project will be subserved by so doing, but if, upon the second bidding, all the bids exceed the estimated cost of the work, the bids shall be reported to the court by the board of viewers of each drainage project and the court thereupon, after giving notice to all parties affected in a manner similar to that required before the hearing of the final report, as set out in § 21-337 , shall hear and decide anew the question of finally establishing the district, taking as the basis of cost the lowest responsible bid as reported to it by the board of viewers, and the proceeding thereupon shall be as set forth in §§ 21-337 to 21-337 , and if the court anew decides that the value of the benefits of the increased value of the lands will exceed the costs it shall direct the board of viewers to accept the lowest responsible bid, otherwise the petition shall be dismissed at the cost of the petitioners. Cost shall be apportioned among them each according to acreage. Code 1919, § 1761; 1926, p. 616; 1954, c. 642.
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