ful for said common council to cause a notice to be published in any one of the newspapers printed in said city, for one month, if such person be a resident, and for three months if a non-resident, requiring the owners, occupants or lessees of such lands, tenements, hereditaments and premises, to pay the sum or sums at which the same shall be assessed or taxed, or which may be assessed to any person or persons as the owner, occupant or lessee thereof, respectively; and if default should be made in any such payment, such real estate shall be sold at public auction, at a day and place therein to be specified, for the lowest term of years at which any person shall offer to take the same, in consideration of advancing the sum assessed or taxed on the same, with costs and charges in the premises; and if, notwithstanding said notice, the owners, occupant or occupants, lessee or lessees shall refuse or neglect to pay such assessment or taxes, with the costs and charges, then it shall be lawful for said common council to cause any such real estate to be sold at public auction for a term of years, for the purpose and in the manner already expressed, and to give a certificate of such sale to the purchaser thereof and such purchaser, his executors, administrators and assigns, shall, by virtue thereof, and of this act, lawfully hold and enjoy the same, for his or their own proper use, against every such owner, occupant or lessee thereof, and all claiming under him or them, until his or their time shall be complete and ended, being at liberty to remove any buildings or materials which he or they may erect thereon: Provided always, That when any such estate shall be sold in conformity with the provisions of this act, for the payment of any assessment or tax as aforesaid, if the owner or proprietor thereof, shall, within the period of one year after such sale, deposit with the treasurer of said city, for the use of the purchaser, the full amount of the assessment or tax for which the same was sold, together with all costs and charges, and with interest at and after the rate of twelve per centum from the time of sale, then the term for which the same was sold shall cease and be determined at the time of making such deposits, any thing herein to the contrary notwithstanding: And provided further, That the person in possession, of any real estate at the time any tax is to be collected, shall be liable to pay the tax imposed thereon; and in case any other person, by Sale. Redempti'n Proviso. Proviso. Review of roll. agreement or otherwise, is legally liable to pay such tax or any por tion thereof, the person who shall pay the same shall and may recover the amount from the person who should have paid said tax?* And provided also, That no tax shall be imposed or assessed by less than four members of the common council, of which the mayor and recorder shall always be one, any thing in this act to the contrary notwithstanding: And provided further, That whenever the assessors of said city shall have completed their assessment roll and valuation of the property, real and personal, in said city, it shall be the duty of the common council to give notice thereof, by publishing in any of the newspapers printed in said city, by at least two insertions," stating the place where the said roll is left for the inspection of all assessment persons interested, and of the time when, and place where, they will meet to hear the objection of any person interested to the valuation so made; and at the time and place so appointed, the said common council shall meet, and on the application of any person conceiving himself aggrieved, may review and reduce the said valuation on sufficient cause being shown to the satisfaction of the said common council or a majority of them; and if any person or persons shall conceive himself or themselves aggrieved by such decision of the said common council, they shall have the right of appealing front such decision, at any time within ten days thereafter, to the who is in like manner hereby authorized, upon sufficient cause shown, to reduce said valuation: And provided further, That the fourth and fifth wards of the said city, being situated on the west 4th and 5th side of Grand River and not heretofore included in the corporation of the village of Grand Rapids, shall not be assessed for the payment of any indebtedness of said village, contracted previous to the period when this act shall go into operation, (except for fire engines,) nor for any expenditures hereafter to be made on the east side of the river, the use and benefits of which cannot, in the nature of the case, be extended to the west side, such as water reservoirs, waterpipes, and all improvements of a merely local nature; and no amendment to this act shall be made affecting the exemption of said fourth and fifth wards, hereby provided, unless by consent of two-thirds of the voters of said wards, in a regularly organized meeting. Proviso. wards mayor, Sec. 35. The common council of said city shall assess the street street tax. tax of said city at such time as they may deem proper, and thereupon may issue their warrant to the collector for the collection there of: Provided, That no street tax shall be levied unless upon the ap- Proviso. plication by petition to the common council, of at least two-thirds of all the owners or occupants of the real estate upon the street, or improvement sought to be made, who may be subject to pay the tax for such improvement. Seg. 36. It shall be the duty of the collector, on or before the first Streettaxes; how collec Monday of November of each year, to make out and deliver to the ted. Street com Sec. 37. The common council shall have power to appoint street commissioners or other officers, to superintend and direct the making, missioners. paving, repairing, or opening of all streets, lanes, alleys, side walks, highways or bridges, within the limits of said city, with such power as may be necessary for levelling and grading the same, for establishing the line thereof upon which buildings may be erected, and beyond whieb such buildings shall not extend, and generally to do and perform, under the by-laws and ordinances, or other directions. of the common council, whatever may be deemed conducive to the regularity, public health and convenience of said city; and the common council shall have authority to provide funds for the defraying Paving and grading the expenses of such paving, levelling or graduating of streets or streets, &c. side walks, and making drains, as may be deemed necessary, either Lien. Receipts & expenditu's to be pub tished. men. by assessment among the owners or occupants of such lots or prezaises, in front or adjacent to which such streets or side walks may be directed to be paved or repaired, or by general assessment, as hereinbefore provided, or otherwise, as they may direct, subject to the limitations aforesaid; and such assessment shall be binding and conclusive upon the owners and occupants of such lots or premises so assessed respectively, and upon all who are assessed, and shall be a lien or charge upon such lots or premises as aforesaid, or a charge upon the persons so assessed; and such owners or occupants, or other persons, shall also respectively be liable upon demand to pay the sum at which such lots or premises shall be assessed, to such person as the said common council shall appoint to receive the same; and in default of such payment, or any part thereof, it shall be lawful for the common council to levy and collect the same in the manner as in this act provided. Sec. 38. The common council shall, at least once in every year, cause to be published a just and true account of all the moneys received or expended by them in their corporate capacity, during the year or other period next preceding such publication, and also the disposition thereof; previous to which they shall audit and settle the accounts of the city treasurer, and the accounts of all other officers or persens having claims against the city or accounts with it, and shall make out in detail a statement of all receipts and expenditures, and which statement shall fully specify all the appropriations made by the common council, and the objects and purposes for which the same were made, and the amount of money expended under such appro priation, the amount of taxes raised, the amount of contingent expenses, the amount expended on highways and streets, and all such information as shall be necessary to a full and perfect understanding of the financial concerns of the city. Sec. 39. The common council shall have authority, and they are List of free hereby required to make out and keep an alphabetical list of all the freemen of said city qualified to vote at any charter élection, in each ward; and any freeman, whose name may not at the time be found entered on said list, shall have a right to appear before said common council or mayor's court and show his qualifications as a freeman of said city, and his name shall be entered on such list; and it shall be the duty of the clerk of said city to furnish the said list at the polls of every election; and no person shall be entitled to vote unless he shall prove his qualifications by entering his name as aforesaid prior to the day of election. Sec. 40. The constables of said city, while in office, shall, for the purpose hereinbefore directed, be respectively vested with the same power and perform the same duties within the limits of said city, which may be vested in and performed by any constables in the county of Kent, and shall be subject to the same liabilities, entitled to the same fees and take the same oath: Provided, That every such constable, before entering on the discharge of such duties, shall enter into a bond in the penal sum of two thousand dollars, or in such sum as the common council shall direct, with good and sufficient security, to be approved by the common council of said city, conditioned well and faithfully in all things to perform and execute the office of constable of said city during his continuance in office, and to pay to each and every person, or to said city, such sum or sums of money as such constable shall become liabe to pay for or on account of any process which may be delivered to such constable; which bond shall be filed with the city clerk, and shall be liable to be put in suit in the same manner as sheriffs' bonds are by law. Constables. Fees. Bond lected. Sec. 41. All moneys to be raised by tax in said city shall be colMoney collected and paid over by the collector to the treasurer of said city, at such time and under such regulations as shall be prescribed by the ordinances of the common council. tions. Sec. 42. No money shall be drawn from the treasury unless it shall have been previously appropriated to the purpose for which it Appropria shall be drawn; and all ordinances, resolutions and orders directing the payment of money, shall specify the object and purpose of such payment, and shall be signed by the mayor and certified by the clerk of the common council, to the treasurer, before any payment shall be made by him; and all moneys shall be paid into the city treasury, except the county and State taxes. Sec. 43. The treasurer shall keep regular accounts of all the Treasurer's moneys received and disbursed by him, in books to be provided for accounts. that purpose, in which the name of every person to whom money shall be paid shall be entered at full length, and on what account |