unto in such amounts and for such lengths of time as they may deem proper, the rate of interest not to exceed six per cent per annum, for the construction and maintenance of sewers; or in renewal of outstanding bonds of said city bearing a higher rate of interest; or for the purpose of funding, taking up, and making payment of the floating indebtedness and liabilities of the city.

All such bonds shall express upon their face the purpose for which they are issued; Provided, The bonded indebtedness of said city exclusive of district paving bonds and curbing and guttering bonds shall not at any time exceed in the aggregate ten per centum of the assessed valuation of the taxable property in said city; Provided, further, No bonds shall be issued except such renewal bonds and bonds for paving purposes, in excess of one hundred thousand dollars ($100,000) in one year, nor until the legal electors of said city shall have authorized the same by a vote of two-thirds of all the electors voting on such proposition at a general or special election of said city, called after twenty days public notice, stating distinctly the amount and the purpose for which they are to be issued; which bonds, or the proceeds from the sale thereof, shall not be diverted from the purpose for which they were issued, and shall not be disposed of at less than par.

1882, 18.

SEC. 5. That section twenty-five (25) of said Comp.Stat.,89. orignal act, approved March 1st, 1881, amended 1883, 97. by section three (3) of said amendatory act, approved May 23, A. D. 1882, as amended by sec

General taxes.
Assessment.

6 Neb.. 54, 72.

tion two (2) of said amendatory act, approved March 1st, A. D. 1883, be amended so as to read as follows:

SEC. 25. The mayor and council shall have power to levy and collect taxes for general purposes not exceeding twelve mills on the dollar valuation in any one year, on all the real estate and personal property within the corporate limits of the city, taxable according to the laws of this state, and shall also have power to levy and collect taxes on all such property for the sole and exclusive purpose of repairing, modifying, reforming or changing, and maintaining curbs and gutters, and for clearing and repairing pavements, but not to exceed four (4) mills on the dollar valuation in any one year; taxes levied for said purposes to be and constitute a special fund therefor; and shall also have power to levy and collect on all such property for the sole and exclusive purpose of maintaining and paying the police department of any such city not to exceed three and one-half mills on the dollar valuation in any one year; taxes levied for said purposes to constitute a special fund therefor; and shall also have the power to levy and collect on all such property for the sole and exclusive purpose of maintaining and paying the fire department of any such city, not to exceed three and one-half mills on the dollar valuation in any one year, taxes levied for said purposes to constitute a special fund therefor; the valuation of such property to be taken from the assessment roll of the proper county, and it shall be the duty of the county clerk to permit the city clerk

to exceed 90

to make out from the assessment rolls of the county, an assessment roll for the city of all property liable to taxation as above specified; Provided, That the authorities of any such city Warrants not shall not in any such year issue warrants or per cent. orders to an amount exceeding ninety per cent of the amount of taxes levied for such year, and the amount actually received from other sources, except for paving purposes, and said city authorities shall not contract or incur any indebtedness, except for paving purposes, in addition to the amount for which they are authorized to issue warrants or orders or bonds.

roll.

Upon the completion of such copy of said as- Assessment sessment roll the city clerk shall add to said roll any and all real estate in said city which is exempt from taxation for general purposes, and assess the same as near as may be to correspond with the assessed value of like property on said county roll, and enter the same in a separate column for the purpose of special assessment in said city authorized by law, and shall be subject to equalization by the city council the same as other property, when sitting as a board of equalization.

1882, 24, 33.

SEC. 6. That section forty-two (42) of said Comp. Stat., 93. original act, approved March 1st, 1881, amend- 1883, 99. ed by section nine (9) of said amendatory act, approved May 23d, A. D. 1882, and as again amended by section one (1) of said amendatory act, approved February 19th, A. D. 1883, be amended so as to read as follows:

SEC. 42. The council shall have power to open, extend, widen, narrow, grade, curb and

Improving

walks.

4 Neb. 336. 5 Neb. 136, 540.

streets, side gutter, or otherwise improve and keep in good repair, or cause the same to be done in any manner they may deem proper, any street, avenue or alley within the limits of the city; and may grade partially, or to the established grade, or park, or otherwise improve any width or part of any such street, avenue, or alley, and may also construct and repair, or cause and compel the construction and repair of sidewalks in such city, of such material and in such manner as they may deem proper and necessary; and to defray the cost and expense of such improvements or any of them, the mayor and council of such city shall have power and authority to levy and collect special taxes and assessments upon the lots and pieces of ground adjacent to, or abutting upon the street, avenue, alley, or sidewalk thus in whole or in part opened, widened, curbed and guttered, graded, parked, extended, constructed, or otherwise improved or repaired, or which may be specially benefited by any of said improvements.

Ordinary repairs.

Grade.

Provided, That the above provisions shall not apply to ordinary repairs of streets or alleys; and one-half of the expense of bringing streets, avenues, alleys, or parts thereof to the established grade shall be paid out of the general fund of the city.

Provided further, That where any street is to be graded under the provisions of this section, but not to the established grade, it shall be done only after the owners representing a majority of the front feet of the property abutting on the part of such street to be so partially

graded shall have petitioned the city council for such work to be done.

walk.

Provided further, That in case the grade of Plank sideany street or part of street used by the public shall not have been established, or in case any street or part thereof shall not have been worked to grade, then, and in such case, the owner or owners of any lot, lots, or lands abutting on such streets or portion thereof, as aforesaid, may only be required to construct or repair the sidewalks along such street or part thereof, with plank as the council may direct in such case.

for damages.

And provided further, That in case the owner Owner liable or owners of any such lot, lots, or land abutting on such street or portion thereof, shall fail to construct or repair such sidewalks in the manner and within the time as directed and required by the council in each case, after having received due notice to do so, they shall be liable for all damages or injury occasioned by reason of the defective or dangerous condition of any such sidewalk.

guttering.

And provided further, That curbing and gut- Curbing and tering shall not be ordered or required to be laid on any street, avenue, or alley not ordered to be paved, except on the petition of a majority of the owners of the property abutting along the line of that portion of the street, avenue or alley to be curbed and guttered.

tricts.

The mayor and council of any city of the Paving disfirst class shall have power to pave, repave or macadam any street or alley, or part thereof, in any city, and for that purpose to create suitable paving districts which shall be consecu