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Real estate may be so charged and assessed to a greater depth than the depth of the lots as shown upon any such plat or map. The mayor and council may in their discretion include all the real estate to be charged and assessed with the cost of such paving or improvement in the paving districts in this section hereinbefore provided for, but are not required so to do; and the mayor and council may in their discretion in determining whether the requisite majority of the owners who are hereinbefore authorized to petition for paving, repaying or macadamizing, and to determine the kind of material to be used therefor, have joined in such petition and determination, consider and take into account all of the owners of real estate to be charged and assessed with the cost of improvement, or only such as own real estate that in fact abuts upon the part of the street proposed to be so improved.

Discretion in assessing.

In cases where paving has been already done Discretion o

in whole or in part, or contracts have been let therefor under existing laws, in case the lots and real estate abutting upon that part of the Street ordered paved as shown upon any such plat or map are not of uniform depth, as well as in all cases where in the discretion of the mayor and council it is just and proper so to do, the mayor and council shall have the right and authority to fix and determine the depth to which real estate shall be charged and assessed, with the cost of such improvement without regard to the lines of such lots, the same to be fixed and determined upon the basis of benefits

council.

accruing to the real estate by reason of such improvement, where such improvements have already commenced, or contracts therefor have been entered into under any ordinance passed upon a petition of property owners, as well as in cases where the material to be used for such improvement has been ordered in accordance with the determination of property owners, such petition and determination shall be deemed and taken to be a sufficient compliance with the law if the requisite number of owners of the real estate which in fact abuts upon the part of the street ordered to be so improved have joined therein. The provisions of this section in regard to the depth to which real estate may be charged and * assessed shall apply to all special taxes that may be levied in proportion to the foot front in cities of the first class. *:::::::::. Whenever curbing, or curbing and guttering, guttering is done upon any street or avenue in any paving district in which paving has been ordered, and the mayor and council shall deem it expedient so to do, they shall have power and authority, for the purpose of paying the cost of such curbing and guttering, to cause to be is, sued bonds of the city, to be called “Curbing and Guttering Bonds of Paving District No.—,” payable in not exceeding ten years from date, and to bear interest, payable annually, not exceeding the rate of seven per cent per annum, with interest coupons attached, and in such case, shall assess at one time the total cost of such curbing and guttering, or curbing, as the case

may be, upon the property abutting or adjacent to the portion of the street or avenue so improved, according to special benefits, such assessment to become delinquent the same as the assessment of special taxes for paving purposes, and to draw the same rate of interest and be subject to the same penalties, and may be paid in the same manner, as special taxes for paving purposes, and the special taxes so assessed shall constitute a sinking fund for the payment of said bonds and interest, and said bonds shall not be sold for less than their par value.

No court or judge shall grant any injunc-No injunction.

tion to restrain the levy, enforcement, or collection of any special tax or assessment, or any part thereof, made or contemplated being made to pay the cost of any improvement contemplated by this section, or any other special tax provided for by this act or the acts of which this is amendatory, including those that may be levied to pay the cost of paving, repaving, or repairing, between the rails of street railways; and no such special taxes shall be declared void, nor shall any such assessment, or part thereof, be set aside in consequence of any error or irregularity committed or appearing in any of the proceedings under this act, or the acts of which it is amendatory; but any party feeling aggrieved by any such special tax or assessment, or proceeding, may pay the Said special taxes assessed and levied upon his, her, or its property, or such installments thereof as may be due, at any time before the same shall become delinquent, under protest, and

with notice in writing to the city treasurer
that he intends to sue to recover the same
back, which notice shall particularly state the
alleged grievance and the ground thereof,
whereupon such party shall have the right to
bring a civil action within sixty days there-
after, and not later, to recover back so much
of the special taxes paid as he shall show to
be illegal, inequitable and unjust, the costs to
follow the judgment, or to be apportioned by
the court, as may seem proper, which remedy
shall be exclusive.
The city treasurer shall promptly report all

such notices to the city council for such action
as may be proper.

§ot * No court shall entertain any complaint that the party was authorized to make, and did not make, to the city countil sitting as a board of equalization, nor any complaint not specified in said notice fully enough to advise the city of the exact nature thereof; nor any complaint that does not go to the groundwork, equity and justice of the tax.

Burden of The burden of proof to show such tax, or

proof. part thereof, invalid, inequitable, and unjust, shall rest upon the party who brings such suit.

goto SEC. 7. That section fifty-three (53) of said original act, approved March 1st, 1881, be amended, so as to read as follows:

jor SEC. 53. Special taxes may be levied by the mayor and council for the purpose of paying the cost of constructing sewers or drains within the city, such taxes to be levied on the real

estate lying and being within the sewerage district in which such sewer or drain may be situated, to the extent of the benefits to such property by reason of such improvement, the benefits to such property to be determined by the council, sitting as a board of equalization, after notice to property owners as in other cases of special assessment provided, and in cases where the council, sitting as such board of equalization, shall find such benefits to be equal and uniform, such levy may be according to the front foot of the lots or real estate within such sewerage district, or according to such other rule as the council, sitting as such board of equalization, may adopt for the distribution or adjustment of such cost, upon the lots or real estate in such district, benefited by such improvement; and all taxes or assessments made for sewerage or drainage purposes shall be collected in the same manner as other Special assessments, and shall be subject to the Same penalty.

And, where sewers have been heretofore con- o

structed, and any assessment to cover the cost thereof has been declared void, or doubts exist as to the validity of such assessment, the mayor and council, for the purpose of paying the cost of such improvement, are hereby authorized and empowered, to make a re-assessment of such cost on the lots or real estate lying and being within the sewerage district in which any such sewer may be situated, to the extent of the benefits to such property by reason of Such improvement, and such re-assessment shall

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