SEC. 130f. That after the common council sitting as such board of review shall have completed the review of any such special assessment roll, they shall so declare by resolution, whereupon at the next meeting of the common council the city clerk shall report the proceedings of the said board of review to the common council, when the question shall be, "Shall the special assessment roll be confirmed?" which shall determine in the affirmative only by a majority vote of all the aldermen elect. When any such special assessment roll shall have been thus confirmed by the common council, it shall be final and conclusive, and shall from the date of such confirmation be and continue a lien upon the respective lots or parcels of land assessed and set down therein, and shall be a charge against [the] person or persons to whom assessed until paid.

SEC. 130g. After the confirmation of any such special assessment roll, it shall be the duty of the city clerk to certify the said assessment roll, together with the resolution of confirmation, to the city assessor, who shall forthwith attach thereto his warrant directed to the city treasurer commanding him to collect from all, each and every of the persons assessed in said special assessment roll, the sum and amount of money assessed to and set opposite his name therein, and in case any person named in said special assessment roll shall neglect or refuse to pay his assessment on demand, then to levy and collect the same by distress and sale of goods and chattels of such person, and return such roll and warrant, together with his doings thereon, within sixty days from and after the date of such warrant. And within ten days after the expiration of the time above named for the collection of such taxes the treasurer shall return a list of such unpaid taxes to the common council, and the common council shall direct the city assessor to carry into his next assessment roll for state, county and school pur

poses all such delinquent taxes so returned, with a penalty of ten cents on each dollar of the sum total of taxes assessed to each particular description of land, and which special assessment, together with the penalty, shall be carried out opposite to each such particular description of land in a column provided for that purpose, and all provisions of the law respecting the return and sale of property for the non-payment of taxes for state, county and township purposes shall apply to the return and sale of property for the next non-payment of any such special assessment: Provided, That at any time after a special assessment has become payable, the same may be collected by suit in the name of the city, against the person assessed, in an action of assumpsit, in any court having jurisdiction of the amount. In every such action a declaration upon the common counts for money paid shall be sufficient. The special assessment roll and a certified order or resolution confirming the same shall be prima facie evidence of the regularity of all the proceedings in making the assessment, and of the right of the city to recover judgment therefor.

SEC. 130h. The common council shall have power to assess and levy a tax to pay the expense of sprinkling streets, lanes and alleys upon the lots, premises, lands and tenements of said city, which, in the opinion of the common council, are benefited by such sprinkling: Provided, That no such sprinkling shall be done otherwise than by general tax, unless upon a petition signed by the owners of a majority of the front feet, of the property benefited by such sprinkling. The common council shall have the power to pass all ordinances necessary for the carrying out of this provision: Provided, That the procedure for the levy and collection of said tax or taxes shall conform as near as may be, to the provisions of the charter of the City of Ann Arbor, relative to the levy and collec

tion of taxes for pavements: And provided further, That when any tax shall be ordered under the provisions of this section, or any ordinance passed in pursuance thereof, it shall be the duty of the city assessor to repeat from year to year, the assessment of the cost of such sprinkling upon the district specified by the council, until the common council shall order otherwise; but it shall be the duty of the common council to discontinue such assessment upon the petition of the owners of a majority of the front feet of the property in the district subject to assessment for such sprinkling.

SEC. 131. The common council shall have power to assess and collect from every male inhabitant of said city over the age of twenty-one years, except paupers, idiots, and lunatics, and all persons fifty years old and over, a list of whom shall be made out by the assessor at the time of making the annual assessment rolls, an annual capitation or poll tax, not exceeding one dollar, and they may provide by ordinance for the collection of the same: Provided, That any person assessed for a poll tax may pay the same by one day's labor upon the streets, under the direction of the street commissioners, and the money raised by poll tax or labor in lieu thereof shall be expended or performed in the respective wards where the person so taxed shall reside.

SEC. 132. Whenever the common council shall deem it expedient to construct, repair, or renew any sidewalks within the limits of said city, they may, by ordinance or otherwise, require the owner of any lot or premises adjoining said street to construct such sidewalk or repair or renew the same in front of his or her lot or premises, in accordance with the provisions of this act. The common council may, by or dinance or otherwise, under such penalty or penalties as they may prescribe, require the owners or occupants of lots or premises in said city, or in any speci

fied part thereof, to grade, construct, repair or renew sidewalks adjoining their respective premises in such manner as the common council may direct. If the owner or occupant of any lot or premises, after notice so to do shall have been posted on such lot of premises or otherwise given, served, or published, as the common council may direct by ordinance, resolution or otherwise, shall fail or neglect to construct, repair or renew any sidewalk or to clear away snow, ice or other obstruction from any sidewalk, or to widen any street adjoining such lot or premises within such time as the common council may prescribe or require by ordinance, resolution, or otherwise, the board of public works may cause the same to be done at the expense of the city, and such expense, with ten per cent. added, shall be deemed to be a special assessment upon such lot or premises and the common council may add the same to the amount of the general city tax on such lot or premises in the proper district tax roll made the same year the said expense for such improvement was incurred or next thereafter to be made; and the amount so added shall be a lien on the premises in the same manner as the state, county and other city taxes to which it is added, and may be collected and enforced, and, if not paid, the land sold therefor in the manner as for other ordinary taxes, and at the time of the sale of any such lot or premises for such delinquent tax or taxes, the city clerk or other officer of the city may cause the same to be bid off to the city in its corporate name, and if not redeemed within the time allowed by law, the city shall be entitled to a deed of such lot or premises from the Auditor General, as provided in all other cases, which deed shall be prima facie evidence of the regularity of all proceedings by the common council and other officers of the city relating to such local improvement and assessment of the costs upon such lot or premises as well as [of] all the proceedings by the

assessor and other officers from the valuation of such lot or premises to the date of the deed, inclusive, and of title in fee in the purchaser.

SEC. 133.* Whenever any action shall have been maintained and judgment recovered against said city by any person on account of damages sustained by reason of any defective sidewalk, or opening in the same, occasioned by the wrong or negligence of the owner or occupant of the premises in front of which said sidewalk shall be, or by reason of said owner or occupant suffering any such sidewalk to become and be out of repair, so that the same shall not be in a condition reasonably safe and fit for travel, or on account of any excavation in the street by any gas, hydraulic or railroad company, and such owner, occupant or company shall have been reasonably notified of the pendency of any suit brought against said city to recover such damages, and shall have been requested to appear and defend such suit, the judg ment, if any, recovered against said city on account of any such sidewalk being defective or out of repair, shall be conclusive evidence of the liability of such owner or occupant, or company, to such city, and as to the amount of damages, and the same may be recovered by the said city in an action for money paid for the use of said owner, occupant or company, or in any other form of action.

Board of Public Works

SEC. 134. There shall be a board of public works, consisting of seven good and competent men who are electors, no two of whom shall be residents of the same ward. The members of such board shall be appointed by the mayor, subject to the approval of a majority of the members elect of the common council,

As amended March 15, 1895.

As amended May 11, 1905.