writing, if any; the summons; a transcript of the record, including the judgment; the recognizance, and any other papers belonging to the case; and such clerk shall receive and file the same and place the case upon the trial docket of the next succeeding term of said court, and said court shall proceed to try the case in its order.

Judgment in Court.

appeal.

If in favor of

clude.

24. If the appellant be found guilty of a violation Judgment on of the ordinance in question, whether upon the verdict of a jury or otherwise, the court shall ascertain by its judgment the fine or imprisonment to be paid or suffered city, nature of by such defendant, having regard to the punishment what to injudgment; prescribed by such ordinance, and shall include in any such judgment the costs incurred by the said city as well in the proceedings before the mayor as those in court, including a fee to the attorney of the city of five dollars, and the fees, if any, of the jailer or the keeper of the city prison; and the proceedings to enforce the collection of any such fine and costs be as provided in sections ten, eleven and twelve of chapter thirty-six of the code of West Virginia, except that the writ mentioned in the tenth section may be issued by the clerk upon the order of the mayor of the city, and the notice contemplated by the eleventh section shall be given to If in favor of such officer. If the judgment be for the defendant, he appellant; shall recover his costs against the city.

Appeals in other Cases.

what recovered.

other cases.

25. From all judgments by the mayor in criminal Appeals in cases for the violation of ordinances, appeals shall be allowed as in similar cases before justices; and appeal shall be allowed in all election cases to the circuit court of Tyler county from the decision of the council of said city.

Bond of Collector of Taxes and Treasurer.

26. The collector, before entering upon the discharge collector; his of his duties, shall execute a bond conditioned for the bond. faithful performance by him of the duties of his office, and for the accounting for and paying over, as required by law, all money which may come into his hands by virtue of his office, with sureties satisfactory to the council, payable to the city of Sistersville, and in a pen- Penalty of. alty of not less than five thousand dollars, nor more

With what to be charged.

Distraint for taxes; how and when made.

than ten thousand dollars. He shall be chargeable with the city taxes and levies, and it shall be his duty to collect and account for the same; and he may distrain therefor in case they are not paid within one month after they are placed in his hands, and notice thereof given for two weeks by publication in one or more newspapers published in said city, or by posting at one or more public places in each ward; and as such distraint and any sale thereunder, as well as in other respects, he shall have the same power and aulector therein. thority possessed by the officer charged with the collection of state taxes.

Powers of col

Interest on unpaid taxes.

Chargeable

with licenses, etc.

Arrest without warrant.

Sergeant; duties and powers as to process.

Liability of.

Collector aml treasurer: to ettle, when.

Upon all city taxes, whether real or personal estate, not collected or paid before the first day of January next after they are due and payable, he shall charge, collect and account for interest at the rate of one per cent. per month, until they are fully paid. He shall also be chargeable with and collect and account for all licenses, and all assessments made by the council, and all fines and costs and rates due the city.

Arrest upon View; Service of Process; Liability of
Sergeant.

27. In case of a violation of any ordinance of said city is committed in the presence or within the view of the sergeant or any other police officer, the offender may be forthwith apprehended and taken before the mayor, and a complaint, under oath, stating such violation, then lodged and filed; and thereupon such offender may be tried and dealt with according to law, without summons. The sergeant shall execute within the county of Tyler any proper process issued by the mayor in proceedings for the enforcement of ordinances. He shall also have all the rights and powers within said city in regard to the arrest of persons, the execution and return of process, that are or may be lawfully exercised by a constable of a district within the same, and shall be entitled to the compensation therefor; and he and his sureties shall be liable to all fines, penalties and forfeitures that a constable is liable to for any dereliction of duty in office, to be recovered in the same manner and in the same courts that such fines, penalties and forfeitures are recovered against constables.

Settlements by the Collector and Treasurer; Compensation; Payments upon Orders.

28. It shall be the duty of the collector and treasurer, at least once in three months during his continu

etc., to be re

ance in office, and oftener if required by the council, to render an account of the taxes, fines, penalties, assessments, licenses and other claims in his hands for collec- List of uncoltion, and return a list of such as he shall not have been lected taxes, able to collect by reason of insolvency, removal or other turn d: how cause; to which list he shall append an affidavit that he ver fied. has used due diligence to collect the claims therein mentioned, but has been unable to do so; and if the council shall be satisfied of the correctness of said list, it shall allow him a credit for said claims; but may thereafter take such lawful measures to collect the same as shall be by it prescribed. He shall receive for his services in the collection of taxes, assessments, licenses, and other sions. claims due the city, for disbursing the same, a compensation to be fixed by council, not exceeding five per centum on the amount duly collected and accounted for. He shall pay any money in his hands belonging to the How money city upon the order of the council.

Remedy against the Collector and Treasurer.

His commis

paid out.

against the col

treasurer

29. If the collector and treasurer shall fail to collect, Proceedings account for and pay over all or any of the moneys with lector and which he may be chargeable, belonging to the city, according to the conditions of his bond and the orders of the council, it shall be lawful for the council to recover the same by action or by motion, upon ten days' notice, in the corporate name of the city, in the circuit court of Where instiTyler county, against him and his sureties, or any or either of them, or his or their executors or administrators. If the sum claimed does not exceed three hundred dollars, such recovery may be had before the mayor or when. any justice of the said county.

Deputy Sergeants or Police Officers.

tuted.

Before mayor,

when.

uties, etc.

30. The chief of police may, with the consent and Chief of police approval of the council entered of record, but not other- may appoint wise, appoint a deputy or deputies who shall be known deputies, as police officers, who may perform the duties, or any of Duties of depthem, with which he is charged; but the C. of P. shall in all cases be responsible for the acts or omissions of the deputy or deputies appointed as aforesaid, and they shall be directed and controlled by the C. of P., their chief. Their compensation shall be fixed by the council. Compensation

Of the Assessor.

of.

31. It shall be the duty of the assessor to ascertain Assessor: his the tithables and property within said city subject to duties.

powers and

Superintendent of public

compensation.

Report of.

taxation, and make return thereof to the council at such time as may be prescribed, substantially in manner and form as in the case of assessments by county assessors, and to this end he shall have access to the most recent books and records of the county of Tyler upon payment of reasonable fees and charges, to be arranged and provided for by the council. The latest accessible assessment for state and county purposes, including value, shall be used and adopted by him; but as to property not included in such assessment, he shall ascertain the same, fix the value thereof, and include the same in his assessment, but the council may correct any error on his part in this regard, upon the application of any person aggrieved. In the discharge of his duties he shall have the same powers as are conferred by law upon county assessors.

Superintendent of Public Works.

32. The superintendent of electric lights, gas, water, works; term of streets and sewers shall hold office for one year, and office, duties, perform such duties, and receive such compensation therefor, as council may from time to time prescribe. He shall make semi-annual report to the council of all moneys collected by him, and pay the same to the collector and treasurer. He shall give bond payable to said city, in the sum of not less than three thousand dollars, conditioned on the faithful performance of his duty.

Bond of.

Annul estimate before

livy.

Annual levy; upon what.

Limits of.

Finance and Expenditures.

33. The council shall cause to be made up annually and spread upon its minute book, an accurate estimate of all sums which are or may become lawfully chargeable against the city, and which ought to be paid within one year; and it shall order a levy of so much as will, in its judgment, be necessary to pay the same. Such levy shall be upon all tithables and upon all real and personal property therein, subject to state and county taxes: Provided, That such levy shall not exceed one dollar on each tithable, and one dollar on every one hundred dollars of the ascertained value of such property, and may provide not to exceed fifty cents addiAdditional for tional on every one hundred dollars' valuation for a sinking fund to be set apart for the payment of any bonded debt of said city. As often as once in each year the council shall cause to be made up and published in one or more of the newspapers of the city, a statement of the revenue received from the different sources, and of

sinking fund.

Financial

statement; to be published, when.

the expenditures upon the different accounts for the preceding year or portion of the year, as the case may be.

Liens for Tares, Fines, etc.

If any

34. There shall be a lien on real estate within said Lien for taxes, city for the city taxes assessed thereon, and for all fines fines, etc. and penalties assessed to or imposed upon the owners thereof by the authorities of said city, from the time the same are so assessed or imposed; which may be enforced How enforced. by the council in the same manner provided by law for the enforcement of the lien for county taxes. real estate within the said city be returned delinquent List of real esfor the non-payment of delinquent taxes due thereon, a copy of such delinquent list may be certified by the disposed of. council to the auditor, and the same may be sold for the city taxes, interest and commission thereon in the same estate sold. manner, at the same time, and by the same officer, as real estate is sold for the non-payment of state taxes.

City License.

tate delinquent; how

How such real

Licenses; for

35. The council shall have the authority to require a what may be city license as follows: For anything to be done, car- required." ried on or exhibited within the city, for which a state license is now or may hereafter be required; for preventing hawkers and peddlers; for the keeping of hacks, carriages, carts, wagons and other vehicles for hire within the city; and for the keeping of dogs within the city; and the council may provide for the killing of Unlicensed all dogs the keeping of which is not so licensed; also dogs. for such other business, not herein enumerated, as the council may deem expedient to levy a license thereon. And upon all such licenses the council may impose a Tax on lireasonable tax for the use of the city.

censes, rate of.

necessary for.

Bond of li

36. When any license is granted by the council for Sale of liquors, the sale of spirituous liquors, wines, porter, ale or beer, license for. and drinks of like nature, it shall be done by the per- Permission of mission of the county court of Tyler county, then it county court shall take from the person licensed a bond with approved security, in a penalty of not less than three thousand five hundred dollars, payable to the state of West Vir-censee. ginia, and conditioned as prescribed in section twentytwo of chapter thirty-two of the code of West Virginia. The council may provide for the punishment of such person for the violation of any of the conditions violation of of said bond, and suits may be brought and maintained conditions of against such person and his sureties on such bond, for the same objects, by the same persons, in the same man

bond.