provement is, whether it be a sewer or grading, paving, macadamizing or other 16 May 1891 § 1, improvement of a street, lane or alley, the place and places where it was made, cl. 5. P. L. 71. the damages, costs and expenses of the improvement, the properties in the neighborhood benefited peculiarly by said improvement and the name or names of the owner or reputed owner of each parcel, the amount of damages allowed in each case and the amount of benefits assessed against each property, and what amount, if any, of damages, costs and expenses are not assessed upon property peculiarly benefited thereby.

Ibid. cl. 6.

129. Said viewers shall then give notice by three insertions, each in two newspapers in the proper city, borough or other municipal division, that their report Notice of report. is ready, and on a day certain, therein to be named, and not earlier than ten days after the last insertion, that they will present the same to court, and, in the meantime, said report will remain at a place to be designated in said notice, and subject to inspection and exception. If any exceptions are filed the viewers shall give a hearing on the same, and may, after such hearing, modify their Exceptions. report if equity and justice shall require.(y)

Ibid. cl. 7.

Filing report.

130. On the day named, if no exceptions are filed, or if exceptions are filed, then upon a subsequent day to be named by them, said viewers shall file their report in the proper court of common pleas, and thereupon said court shall approve the same nisi, and within twenty days thereafter any person in interest may file exceptions to any part or the whole of said report. If no objections are Exceptions. filed the report shall be approved absolutely; but if exceptions are filed the court shall speedily hear the same, and may, as to right and justice shall appertain, conform or set aside, change or modify said report, or refer the same back to the same or another board of viewers, or make such other order as to the court shall seem proper. Within thirty days after the final confirmation of said report or the fixing of damages, any party whose property has been taken, injured or destroyed may appeal from said decision, and, on said appeal, the amount of such damages shall, at the demand of either party, be determined by a jury according to the course of the common law.

Appeal.

Ibid. cl. 8.

benefits to be

131. When the court has made its final decree confirming the said report or fixing the amount of the assessments in each case, the sums thus ascertained as benefits shall, if properly filed as a municipal lien or sued within six months, be Assessment of a lien upon the property assessed, and shall be due and payable to the treasurer liens. of the proper city, borough, township or other municipal division within thirty days from the date of said decree; and the clerk of the proper court, on the making of such decree, shall deliver to said treasurer a certified copy of the decree and report. Said assessments shall bear interest, beginning at the expiration of thirty days from the date of said decree. If not paid within said time the Shall bear interest. said treasurer shall deliver the same to the city solicitor or the attorney of said city, borough, township or other municipal division, who shall proceed to collect the same by an action of assumpsit, or to secure the same by filing a lien therefor under the general laws of the commonwealth in such case made and provided, and proceeding thereon to collect the same.

Ibid. cl. 9.

damages.

Ibid. cl. 10.

Application of

act.

132. All the costs of the proceedings, including advertisements, handbills and costs of service, shall be paid by the proper city, borough, township or other Costs. municipal division, and any excess of damages, costs and expenses, over and above the benefits as determined by the final decree of the court, shall also be Excess of paid out of the treasury of the proper city, borough, township or other municipal division. Where there is no newspaper in the municipal division concerned, notice shall be printed in such county newspapers as exist, not exceeding two. 133. Proceedings under this act shall only include the ascertainment, assessment, levy and collection of the costs, expenses and damages and benefits of all improvements completed within two years preceding the date of the approval of this act, and of those now in process of completion, when and as the same are completed; and power and authority is hereby given to the different cities, boroughs, townships and other municipal divisions of the state to complete such improvements now in process of completion, and upon such completion to proceed as aforesaid for the ascertainment, assessment and collection of the same. 134. If, upon any appeal or trial in the case of any person or persons whose property has been taken, injured or destroyed, the result shall be that the appellant or appellants recovers or recover less damages for property taken, injured or de- In case damages stroyed than he or she, or they, was, or were awarded by the court from which said peal are less than appeal was or appeals were taken, then the court may thereupon order and compel award. the city, borough, township or other municipal division to repay to the several property owners assessed for benefits their ratable proportion of so much of said assessments as were made by reason of said excess of damages.

Ibid. cl. 11.

recovered on ap

Ibid. cl. 12.

135. This act shall in no event be construed as depriving any person of a right Limitation of of trial by jury, where such right has been conferred upon him or her by the con- appeal.

(y) Where the viewers filed their report on the first day named by them, notwithstanding the filing of exceptions, an assessment of benefits made by virtue of

the report is invalid. Matter of Barton Street, 33 W. N. C. 453.

16 May 1891, § 1, cl. 12. P. L. 71.

Ibid. cl. 13.

Appeal to the supreme court.

stitution of this state, but in any such case such right must be demanded within thirty days from the date of the final decree of the court fixing the matter or thing on which such right of trial by jury is demanded.

136. The decree of the proper court of common pleas shall be binding and conclusive in all cases arising under this act, except that where any one appeals and there is a trial, either party thereto or any party interested in any assessment may appeal to the supreme court as in other cases, provided said appeal be taken within one year from the final judgment on such trial, but such appeal shall not be a supersedeas unless taken within thirty days after such judgment.

MUNICIPAL CORPORATIONS-THIRD CLASS.

40. License tax from shows, theatres, &c. Re- Special elections.

173. Expenses. Compensation to viewers. 174. City may tender security. Condition of bond. Refusal to accept bond.

175. Viewers may be appointed within six years. Appeal. Trial by jury.

176. Notices.

177. Exceptions.

178. Repeal of ordinance before entry and after assessment of damages.

179. Damages for lands heretofore occupied and used.

180. Cities to provide by ordinance for assessment or re-assessment of cost of improvements, heretofore made or in course of construction.

181. Councils to appoint three viewers. Not to apply to pavements, &c., repaired, relaid, &c. Notice.

182. Assessments due 60 days after being made. Interest. Penalty.

183. May be made payable in instalments. 184. Payments to be credited.

185. Act not to apply to cities of the first and second classes.

186. Defence.

XVII. TAXES AND MUNICIPAL CLAIMS. 187. Board of assessors to be elected. Qualifications. Terms.

188. To be sworn.

sors. Compensation.

Vacancies. Assistant asses

189. First and triennial assessments. Valuation of property. Revision and equalization. Custody of book. To sit and hear complaints.

190. Notice of assessments. Of changes and of appeal. Power to administer oaths.

191. Councils to elect board of appeals. Qualifications. Duties. Compensation. Determination of appeal before April 1st. Corrected duplicates.

192. Ward assessors to act until first election. 193. Duplicates to city treasurer. Penalty on unpaid taxes.

194. Collectors to be appointed. To receive duplicates and warrants. Bonds. Powers and duties.

195. To make monthly returns. Satisfaction upon the duplicates. Duplicates to be settled within five months.

196. Collector within five months to furnish treas

urer with schedules of unpaid taxes. Affidavit of insufficient personal property. Failure to collect from personalty not to impair lien. False return.

197. Certification to city solicitor. Registration. To be a lien until paid.

198. Priority of lien. Not to be divested by judicial sale until paid. No claim of exemption.

199. Prothonotary's fees.

200. Sale for taxes by city treasurer. Time of sale. Advertisements. Sale invalid if taxes paid before return. Redemption.

201. Amount of taxes and costs to be paid at time of sale. Fee to prothonotary.

202. Treasurer to make report to next court. firmation of report and sales.

Con

203. Surplus bonds. To be filed as a lien. Judgment in favor of owner. Execution.

204. Purchaser to have a deed.

205. Proceedings in case of redemption. 206. Unsold property to be offered the next year. 207. Assessments (except general taxes) to be paid as provided by ordinance. Penalty and interest.

208. To be a lien for six months without being filed. Specifications to be filed in six months. Fee of pro

thonotary. Sufficiency of specification. Amendment. Priority of lien. Not divested by judicial sale.

209. Recovery of city claims by action at law. Or scire facias. Evidence. Judgment for want of an affidavit of defence. When copy need not be filed. Subsequent purchaser or omitted owner to be made a party.

210. Sale to vest a good title. Redemption. Petition to court.

211. Scire facias against unknown owner. Publication. Judgment.

212. City may purchase. Amount of city bid limited.

213. Ordinance directing improvements to be conclusive of fact that majority petitioned. Passage. Term "owner" defined.

214. Assignment to contractor of assessment, authorized. Improvement bonds.

215. Assessments may be made payable in instalments. Interest. Failure to pay instalment. Assessments may be paid in full.

216. Proceedings for collection of assessments.
217. Assessments for improvements already made
or in progress. To be made by viewers. Notice. To
become liens. Interest. To be filed. Collection.

May be made payable in instalments. Interest.
Default. Credits. Defence.

218. Notice of time and place of assessment of benefits.

XVIII. REGISTRY OF REAL ESTATE. 219. Councils may provide for.

220. Book of plans to be made by city engineer. To collect data. How books to be kept. Čopies to be evidence. Fees for use of city.

221. Owners to furnish data for registry. Deeds to be stamped. Penalty for neglect.

222. Duties of sheriff. Of recorder of deeds. Penalty for recording unregistered deeds.

I. Incorporation.

1. Cities of the third class (a) shall be chartered whenever a majority of the elec- 23 May 1889, art. 1, tors of any town or borough, or of any two or more contiguous towns or boroughs, §1. P. L. 277. situated within the limits of the same county and having together a population of How formed. at least ten thousand according to the last preceding United States census, shall vote at any general election in favor of the same; and whenever the corporate authorities of any such towns or boroughs shall, by resolution thereof duly passed and recorded among the minutes, determine to hold an election upon the question of becoming a city, they shall give notice thereof during at least four weeks immediately prior to the next general election, in all of the newspapers published in said towns or boroughs, that such an election will be held; and at the said general elec- Elections in towns tion it shall be the duty of the inspectors and judges of elections within said towns or boroughs.

(a) This act is constitutional. Matter of Lackawanna Township, 34 W. N. C. 377.