shall take effect and be in force from and after its publication in a newspaper printed and published in the city; but until it is so published at least once, no such ordinance, by-law, or regulation shall under any circustances take effect or be in force, and the affidavit of the printer or publisher of any such newspaper, made before any officer authorized to administer oaths, and filed with the clerk of the common council, shall be sufficient evidence of the fact of such publication and the time, place, and manner thereof, and the common council shall cause to be entered on their record, at the conclusion of each and every such ordinance, a statement of the fact that the same has been published as aforesaid, and the time of such publication, and the printed statement, immediately after the title or at the conclusion of any such ordinance, by-law, or regulation purporting to be printed by authority of said common council, of the fact that the same was published, and took effect, or was in force at a particular time, shall be prima facie evidence in all courts of such publication and the time such by-law, ordinance, or regulation took effect: All other laws, ordinances, rules, regulations, and orders shall take effect and be in force from and after their passage, unless otherwise directed by the common council.

SEC. 33. All actions brought to recover any penalty incurred under this act, or the ordinances, by-laws, rules, and regulations made in pursuance thereof, shall be brought in the name of "The City of Evansville," and all fines and penalties, when collected, shall be paid into the treasury of said city: The first process in every such action shall be a warrant or capias, commanding the proper officer to arrest the defendant or defendants in such action, and bring him, her, or them forthwith before the mayor, or such other person as may at the return of such writ be acting as mayor, then and there to answer the charge made against such defendant or defendants in such action: The trial of any such action may be postponed, if justice require it, but in such case the defendant may be required to give bail in a reasonable sum to appear at the time and place appointed for the trial, and not depart without leave, and in default of giving such bail when required as aforesaid, the defendant shall be committed to prison by order of the mayor or other officer acting as such, there to remain until the time fixed for the trial, unless before that time such bail be given: The bail bond or recognizance to be taken for the appearance of every such defendant shall be taken and approved by the mayor or other person acting as such, and shall be made payable to the city of Evansville, and the money therein specified may be sued for and recovered in the name and for the use of said city, if the condition or conditions thereof shall be broken: Where judgment is entered against any defendant for any penalty or forfeiture above in this section specified, it may be made a part of the judgment that the defendant stand committed until the judgment and costs are paid or replevied, and the defendant shall be committed to prison accordingly, or judgment may be entered and execution enforced as in ordinary actions of debt or assumpsit before

justices of the peace, and all such judgments on the mayor's docket may be replevied by giving sufficient security to the satisfaction of the mayor or other person acting as such, in the same manner that judgments in civil cases on the dockets of justices of the peace are or may be replevied, and after the stay of execution has expired, such judgments may be collected upon execution in like manner as justices' judgments are or may at the time be collected.

SEC. 34. No person shall be incompetent as a judge, juror, or witness in any action in which said city is a party or interested, by reason of such person's being an inhabitant, citizen, or freeholder of said city.

SEC. 35. For the purposes of revenue, the common council shall have power to levy and cause to be assessed and collected, once in each year, an ad valorem tax upon all property, real and personal, within said city, and on all money and capital within said city, which is or may be subject to taxation for county purposes, whether such money or capital be actively employed or not, and on all money bearing interest and payable to any inhabitant of said city; and also a poll tax of not exceeding one dollar upon every male inhabitant of said city of the age of twenty-one years or upwards, and sane, and not a public charge as a pauper; also, a specific tax on dogs and bitches: Provided, That such ad valorem tax shall not exceed threefourths of one per cent. upon the value of the property, capital, or money taxed: Provided, also, That in assessing such tax, the improvements, or parts thereof, on real estate, may be included or excluded, at the discretion of the council, and a portion of said revenue and all or part of the penalties to be collected under this act and the laws and ordinances made in pursuance of it, may be appropriated at the discretion of the common council, for the support of common schools within said city.

SEC. 36. After the second Monday in April and before the first Monday in May (or as soon thereafter as it can conveniently be done) in each year, the common council of said city shall appoint an assessor, who, before entering upon the discharge of his duties shall take an oath to truly, faithfully, and impartially discharge his duties as assessor, and also give a bond, with freehold security, payable to the city of Evansville, and conditioned for the faithful discharge of such duties, which bond shall be to the satisfaction of and approved by the common council: Provided, That the common council may appoint more than one assessor if they deem it expedient to do so; and if more than one assessor be appointed, they shall act either in conjunction or severally, as the common council shall order or direct.

SEC. 37. It shall be the duty of the assessor or assessors to proceed forthwith to make out a full and fair list or lists of all persons, and all real and personal estate, and all polls to be taxed, placing the names of persons in alphabetical order, setting opposite the name of each person the value of his or her personal estate subject to taxation, according to the thirty-fifth section of this act, and also a description of all lots and parts of lots owned or claimed by such

person, and the value thereof, including improvements thereon, unless otherwise directed by the common council:. He shall also, unless otherwise directed as aforesaid, make out a separate list of such of the following things as are taxable or required to be licensed according to the orders or ordinances of said common council, placing the names of the owners, keepers, or managers thereof in alphabetical order, and placing opposite the name of each those things for which he or she is liable to pay a tax or procure a license, that is to say: All dogs and bitches, carts, wagons, drays, hacks and carriages, taverns, inns, groceries, and other houses and places where spiritous liquors are sold by a less quantity than a quart, ale, porter, cider, beer, and wine shops, houses, and cellars, and other houses and places of public entertainment, shows, menageries, circuses, theatres, concerts, and other exhibitions for money or other reward, ferries, and boats or water crafts lying in the Ohio river or on the shore thereof, or in the canal, on or at which merchandise or personal property of any kind is sold at retail; which list shall be appended to and returned with the assessment roll; and the said assessment roll and list shall be completed and returned by the assessor to the clerk of the common council by the first Monday in July next after the appointment of such assessor, unless further time be given him by order of the common council.

SEC. 38. In order to ascertain the value of the personal estate taxable as herein before provided, it shall be the duty of the assessor to require each person owning, possessing, or controlling the same, to state to him, under oath, in writing or orally, (at his discretion, or as shall be ordered or required by the common council or their ordinances) the value of each several kind or species of personal estate taxable as aforesaid, and belonging to, possessed, or controlled by such person, according to the best of his knowledge, recollection, and belief; which oath such assessor is hereby authorized to administer; and any person who shall knowingly and wilfully swear falsely when so sworn by any such assessor, shall be deemed guilty of perjury, and on conviction thereof shall be punished accordingly; and in case any person shall fail or refuse when called on for that purpose, to state to the assessor, under oath as in this section provided, the value of the personal estate taxable as aforesaid, and owned, possessed, or controlled by such person, it shall be the duty of the assessor to affix, from the best information he can get, a fair valuation of the personal estate owned, possessed, or controled by such person, and the valuation so fixed may be increased by the common council, but they shall not decrease it, unless it shall appear that the assessor has intentionally and knowingly fixed such valuation too high.

SEC. 39. The value of personal estate fixed under oath by the person owning, possessing, or controlling the same, as provided in the thirty-eighth section of this act, shall be final and conclusive: Where any person owning, possessing, or controlling personal estate is absent and cannot be found and required to state the value thereof under oath, the assessor shall fix the value thereof, according to the

best information he can get, and the value so fixed may be altered by the common council, either by increasing or decreasing it, if they think it incorrect, and the assessor shall note on the assessment roll, opposite the names of such absent persons, the fact of such absence, and opposite the names of persons owning, possessing, or controlling personal estate which has been valued by the assessor in consequence of the refusal to swear to the value thereof, the fact of such refusal, in order that the common council may know the personal estate, the value of which they may alter.

SEC. 40. After the return of the assessment roll or rolls, and by the third Monday in July in each year, if such roll or rolls have been returned in time, (and if not, then as soon thereafter as practicable,) the common council shall fix the rate of tax to be levied on real and personal estate, and polls, dogs and bitches, and the amount to be charged for licenses of all kinds.

SEC. 41. It shall be the duty of the clerk of the common council to calculate and carry out on said assessment roll or rolls, the amount of tax chargeable against each person named therein, and against each piece of property listed to persons unknown, according to the rate fixed in pursuance of the fortieth section of this act, and within one month after the rate of taxation is fixed as provided in said fortieth section, said clerk shall make out and deliver to the collector a complete copy or duplicate of such assessment roll or rolls, and also of the list of persons taxable for dogs, bitches, and licenses, to which shall be annexed a precept, signed by the mayor, with the corporate seal of the city annexed thereto, commanding the collector to collect and make the taxes in such duplicate specified, by distraining and selling the goods, chattels, lands, and tenements of each person therein named, for the taxes charged against such person, including the taxes on dogs and bitches; and also to collect the sums charged in the aforesaid list for licenses: But before such duplicate is made out, the common council shall appoint some time and place (of which notice shall be given by advertisement at least one week previously) to sit and examine said assessment roll or rolls, and while so sitting at the time and place appointed as aforesaid, the said common council shall have power to correct all errors in said assessment roll, as to the names of persons, or as to the description or ownership of property, and clearly established mistakes of the assessor in stating the value of personal estate sworn to by any person, and errors as to the value of personal estate valued by the assessor in consequence of the absence of the person owning or having possession or control thereof, or in consequence of the refusal or failure of such person to swear to the value thereof, subject, however, to the provisions of the thirtyeighth section of this act; also, to equalize the valuation of real estate, by increasing or decreasing the valuation fixed in said assessment roll or rolls on any lot or lots, piece or pieces of ground mentioned therein; and for the purpose of making such corrections, and equalization, the common council shall sit at least three days, and

their presiding officer shall have power to swear and examine per. sons making complaint, as well as other witnesses, touching any alleged error.

SEC. 42. No irregularity as to the time of appointing an assessor or making and returning an assessment roll, or duplicate and precept, or appointing a collector, nor any mere irregularity or informality in the appointment or qualification of any assessor or collector, shall affect the validity of any such assessment of taxes, or any duplicate or precept, or prevent the collection of such taxes.

SEC. 43. All taxes upon real estate shall, from the time the assessment roll is made out and completed, be a lien on such real estate to the same extent as judgments of courts of record, and continue a lien until such taxes are paid, and have a preference of all private claims, and all taxes on personal estate shall have a preference of all private

claims.

SEC. 44. As soon as practicable after the assessment roll is made out and completed, the common council shall appoint some suitable person collector to collect the revenue assessed, who, before the duplicate or tax list and precept are delivered to him, shall be sworn by some competent officer to faithfully discharge his duties as collector; and also enter into bond, with freehold security to the acceptance of the common council, in a penal sum not less than twice the amount of the revenue by him to be collected, and conditioned for the faithful performance of his duties; and such collector may appoint deputies, being responsible for their acts.

SEC. 45. As soon as the tax duplicate and precept are placed in the hands of the collector, he shall proceed forthwith to collect the revenue according to the mandate of the precept, and complete such collection, and pay over to the treasurer the revenue so collected, and return such duplicate and precept to the common council or their clerk by the first Monday in November following the appointment of such collector.

SEC. 46. In case of the death, resignation, inability, or refusal of any assessor to make or complete and return an assessment, or of any collector to commence or complete the collection of the revenue, the common council shall appoint another assessor or collector, (as the case may be) who shall be governed in all respects by the same rules as if he were the regularly appointed assessor or collector.

SEC. 47. Taxes on personal estate, polls, dogs, and bitches may be collected by the collector at any time prior to the second Monday of March next after his appointment, and also money charged in the list delivered to him for licenses, which collections, if made after the first Monday of November, shall be made upon and by virtue of a copy of his delinquent list, certified by the mayor and attested by the clerk, under the corporate seal, to which shall be attached a precept similar to the one required to be attached to the tax duplicate.

SEC. 48. The common council shall have full power to regulate the building of party walls of stone or brick houses within the city, and the quality of materials to be used in such walls, and the depth