tween the expenses which are properly chargeable upon the whole city, including for collecting fees, one per cent. of the whole amount of taxes to be raised in the city, and those which are exclusively for the benefit of the more densely populated parts of the city, and shall apportion to each assessment district its equitable proportion of the taxes for each purpose, and shall in such statement distinguish the amount of each class of such local expenses; and the supervisors, in apportioning such local expenses, shall charge upon the property within the district to be benefited by such local expenditure, the amount of taxes therefor.

SEC. 8. Each supervisor shall, on or before the fifteenth day of November, deliver to the collector of his district, with the taxes for the year annexed to each valuation and carried out in the last column thereof, the school, library and schoolhouse taxes in one column, the highway or street taxes in another, the city taxes in another, the county taxes in another, and the State taxes in another column, and if other taxes are at any time required by law, they shall be placed each in another column, and the warrant for the collection shall specify particularly the several amounts and purposes for which said taxes are paid into the city and county treasuries respectively.

SEC. 9. To such tax roll or tax list the supervisor shall annex a warrant, under his hand, directed to the collector of his district, commanding him to collect from the several persons named in said rolls the several sums mentioned in the last column of such roll, opposite their respective names, and to pay over to the county treasurer the amount therein specified for State and county purposes, and to pay over the remainder of said taxes, (after deducting one per cent. of the amount collected by him as his fees for collecting,) to the treasurer of said city on or before the first day of February then next ensuing and such warrant shall authorize the collector, in case any person named in such roll shall neglect or refuse to pay his tax, with the fees for collecting to be added, to levy the same by distress and sale of the goods and chattels of such person.

SEC. 10. Each collector shall, immediately after the receipt of the tax roll and before the first day of December, post up in the postoffice in the said city, and in as many as ten of the most public places in his collection district, conspicuous handbills, giving notice where the tax roll can be seen and taxes paid, and a receipt therefor obtained without expense, at any time between nine o'clock in the forenoon and twelve o'clock, noon, and from one until four o'clock in the afternoon, during the month of December, (Sundays and Christmas day excepted ;) and the tax roll shall be kept at the place or places mentioned in such handbills from nine o'clock in the forenoon until four o'clock in the afternoon of each day during the month of December, (Sundays and Christmas days excepted,) so that any person or persons can pay the tax assessed against him or them,

and obtain the collector's receipt therefor ;/and on all taxes so paid prior to the first day of January, no fee or per centage besides the amount of tax so specified in such roll shall be charged or payable.)

SEC. 11. The common council may by ordinance prescribe what amount, not exceeding three per cent. nor less than one per cent., the collector or collectors may add for his fees to each tax remaining unpaid on the first day of January, upon his tax roll, and it shall be lawful for each collector to add to each tax remaining unpaid on his roll on the first day of January, such per centage as the common council may have prescribed for the collector's fees, and to collect such per centage with such tax, in the same manner as he is authorized to collect the tax; and for the purpose of collecting such taxes by the collector, such additional per centage shall be deemed and taken to be a part of the tax.

SEC. 12. Each collector in said city shall and may proceed to collect the taxes in his collection district, and to pay over money to the county treasurer, and to return to the county treasurer a statement of the taxes remaining unpaid and due, in the manner provided by law for township treasurers, and all the provisions of the laws of this State, relating to the collection of taxes by township treasurers, or to the paying over

h

money by township treasurers to the county treasurer, or returning by the township treasurer to the county treasurer of a statement of the taxes remaining unpaid and due, are hereby made applicable to the collector or collectors of said city.

SEC. 13. Each collector shall, on or before the first day of February, account for and pay over to the city treasurer, the full amount of all the taxes contained in his tax roll, deducting the amount to be paid to the county treasurer, and deducting the amount of one per cent. upon all taxes collected by such collector, for the collector's fees for collecting or receiving the

same.

SEC. 14. No bond, note or other obligation or evidence of indebtedness of said corporation, except orders on the treasurer, as hereinafter provided, shall ever be given or issued by said corporation, or by any officer thereof, in his official capacity, whereby the said city shall become obligated to pay any money, unless the same shall have been duly authorized by the Legislature of this State, and shall have been submitted to and voted for by the tax-payers of said city in conformity to this act, but the common council may allow just claims against the city, and may issue orders therefor on the treasurer, payable on the first day of February next thereafter, but such orders shall not in the aggregate, in any one year, exceed the aggregate of taxes levied to pay the same in such year. All moneys received for the use of said city, shall be paid into the city treasury; and no money shall be drawn from the treasury unless it shall have been previously appropriated by the common council to the purpose for which it shall be drawn, except school moneys drawn upon lawful authority, and the treasurer shall pay out no money, except as above stated, but upon the written warrant of the mayor and recorder.

TITLE VI.

STREETS, SIDEWALKS AND PUBLIC IMPROVEMENTS.

SEC. 1. The common council shall be the commissioners of highways for said city, and shall have the care, supervision and control of the highways, streets, bridges, lanes, alleys,

parks and public grounds therein, and of keeping, preserving, repairing, improving, cleansing and securing of such highways, bridges, lanes, alleys, parks and public grounds. The common council shall have power to regulate the time and manner of working upon the streets; to provide for grading and paving the same; to prevent the obstruction or incumbering of any of the streets, lanes, alleys, sidewalks or public grounds in said city; to provide for the erection, preservation and maintenance of lamp-posts and lamps in said streets, and to provide for lighting the same; to provide for the planting and protection of shade trees along the sides of the streets and on public grounds in said city, and to keep such public grounds in good condition; to lay out, open and repair streets and alleys, and the same to alter and vacate, and to alter and vacate those already laid out. Whenever the common council shall be applied to in writing by ten or more freeholders of said city to lay out, establish, open, alter or discontinue any street, common, lane, alley, sidewalk, highway, water-course or bridge, they shall proceed to lay out, establish, open, alter or discontinue the same as hereinafter directed: Provided, That no second application shall be made within twelve months for that purpose. Whenever the common council shall be applied to as before mentioned, to lay out and establish, open, alter or discontine such streets, commons, lanes, alleys, sidewalks, highways, water-courses and bridges, the common council shall give notice thereof to the owners or occupants or persons interested, or his or their agent or representative, by personal service or by posting up notices in five or more public places in the city, stating the time and place, when and where the common council will meet to consider the same, which notice shall describe the street, lane, common, alley, sidewalk, highway, water-course or bridge proposed to be laid out, altered, opened, established or discontinued, and which notice shall be posted at least ten days before the time of meeting. If after hearing the persons interested, who may appear before them, the common council shall determine to lay out or alter any street, lane or alley, they may proceed to obtain a release of the

right of way for the proposed street, by gift or purchase. If the terms of such release shall not be agreed upon, it shall be lawful for the mayor, or in case the mayor shall be absent, for the recorder to apply to any justice of the peace of said city for the appointment of a jury of twelve freeholders of the county, to appraise the damage thereon to such person as shall not have released all claim for damages, or agreed with the common council on the price to be paid by reason of the establishing, laying out, opening or altering such street, common, lane, alley, sidewalk, highway, water-course or bridge, which application shall describe the premises through which it is proposed to open, alter, lay out, establish or discontinue such street, common, lane, alley, sidewalk, highway, water-course or bridge. Upon the receipt of such application, said justice shall make a list of twelve disinterested freeholders residing in the county, and shall issue a venire, under his hand, directed to the marshal of said city or any constable of said county, commanding the officer therein named to summon the persons named in said list, to be and appear at his office on some day to be therein named, not less than six days nor more than twelve days from the time of issuing the same, to serve as jurors to appraise the damages occasioned by taking the property described in such application for the purposes of such street, common, lane, alley, sidewalk, highway, water-course or bridge; and if all the jurors shall not appear, the said justice shall cause a sufficient number of talesmen to be summoned to make a full jury. The jurors shall be sworn by such justice to appraise the damages occasioned by taking the property described in such application for the purposes aforesaid. They shall proceed to view the premises described, and shall, within five days thereafter, make returns to the said justice in writing, signed by them, of their doings, which shall state the amount of damages awarded, if any, to whom payable if known, and a statement of the time spent by them for that purpose, which return shall be certified by said justice and filed in the recorder's office. Such jurors shall be entitled to receive one dollar per day, and fifty cents for each half day, and the justice and marshal or constable each