11 shall have changed ownership within the preceding year, and 12 charge the same on books to the person who by himself has the 13 freehold in his possession whether in fee or for life, on the first 14 day of January in such year. When a tract or lot of land be15 becomes the property of different owners in several parcels, the 16 clerk shall divide the value at which the whole had before been 17 assessed, among the different owners, having regard to the value 18 of each interest as compared with that of the whole, and enter 19 the same upon the land books for said year; he shall also enter 20 in said land books the value of any old building for one or more 21 years, and of any addition or improvement to a building, and 22 of any building newly erected not heretofore assessed, if the 23 same be of the value of one hundred dollars or upwards; he 24 shall have the same power and be subject to the same penalties 25 in ascertaining and assessing the property and subjects of taxa26 tion in said city, as are conferred and imposed upon county 27 assessors by general law. The council shall have authority to 28 prescribe by general ordinances, such other rules and regula29 tions as may be necessary to enable and require the assessor to 30 ascertain and properly assess all property, subject to taxation 31 by the city, so that such assessment and taxation shall be uni32 form and equal, and may enforce such rules and regulations 33 by reasonable fines to be imposed upon any one failing or re34 fusing to comply therewith. The said clerk shall also list the 35 number of dogs or other animals subject to license tax in said 36 city, and the names of the persons owning the same, which list 37 shall be returned to the council at the same time the assessment 38 is returned. All property, both real and personal, shall be 39 assessed as of the first day of January at its true and actual 40 value, and shall be assessed annually. Such assessments shall 41 be made according to the provisions of chapter twenty-nine of 42 the code, as amended by chapter one hundred and fifty-two of 43 the acts of one thousand nine hundred and twenty-one, and any 44 amendments thereto hereafter made.

Sec. 30. The council shall hold a session on the second 2 Tuesday of August in each year for the transaction of business 3 generally, at which time it shall ascertain the condition of the 4 fiscal affairs of the city, and make up an itemized statement of 5 the same, which shall set forth in detail:

6

(a) The amount due the municipality, and the amount 7 that will become due thereto and collectable auring the current

8 fiscal year, from every source, but excepting the amount that 9 will be produced by the levy of taxes to be made for the year; 10 (b) The debts and demands owed by the municipality, and 11 the debts and demands that will become due and payable during 12 the current fiscal year, including interest on any indebtedness, 13 funded or bonded or otherwise

14

(c) All other expenditures, under the several heads of ex15 penditures, to be made and payable out of the funds of the 16 municipality for the current fiscal year, including the cost of 17 collection of taxes and other claims, with proper allowance for 18 delinquent taxes and contingencies. Said statement shall also 19 set forth the total amount necessary to be raised by the levy of 20 taxes for the current fiscal year, and the proposed rate of levy 21 of taxes on the property of the municipality; and also the ag22 gregate of the taxable property in the municipality; stating 23 separately the amount of personal property, of real estate, and 24 of the property assessed by the board of public works. A copy 25 of such statement duly certified by the clerk, recorder or other 26 recording officer of such municipality, shall be published as 27 provided in section two of chapter nine of the acts of one 28 thousand nine hundred and......, and posted at each voting place 29 in the municipality at least eight days before an adjourned 30 meeting of the common council to be held on the fourth Tues31 day in August at which time the council shall reconvene and 32 proceed in all respects as provided by section two. After hav 33 ing entered the said statement, as finally approved, in its book 34 of record of proceedings, the council shall thereupon levy as 35 many cents on each one hundred dollars of the assessed valua36 tion of the property of the municipality, according to the last 37 assessment thereof, as will produce the amount shown by the 38 said statement necessary to be raised for municipal purposes 39 during the fiscal year; provided, that such levy shall not exceed 40 thirty-five cents on each one hundred dollars of valuation of 41 property taxable for city purposes. Additional and special 42 levies may be made according to the provisions of chapter nine 43 of the acts of of the legislature of one thousand nine hundred 44 and eight.

Sec. 31. The clerk of said city before entering upon the dis2 charge of his duties, shall execute a bond conditioned for the 3 faithful performance by him of the duties of his office, and for 4 the accounting for and paying over as required by law all

5 money which may come into his hands by virtue of his office 6 with sureties satisfactory to the council, payable to the city 7 of Philippi, in a penalty of not less than three thousand nor 8 more than ten thousand dollars as the council may prescribe. 9 He shall be custodian of all moneys, bonds, notes, certificates 10 and other evidences of indebtedness to the city, together with 11 all valuable papers which may be placed in his possession by 12 the council. He shall be chargeable with, and it shall be his 13 duty, to collect the city taxes, levies and assessments, under 14 such regulations as may be prescribed by law and the ordi15 nances of the city, and in case the same are not paid within 16 one month after they are placed in his hands for collection, he 17 may distrain and sell therefor in like manner, and have the 18 same power and authority possessed by the officer charged with 19 the collection of state taxes.

Sec. 32. Immediately after the annual levy of city taxes 2 is made, it shall be the duty of the city clerk to extend the same 3 in the property books returned by the assessor, including as 4 well the proper capitation tax, and make out therefrom proper 5 tax tickets and the same, after being examined and compared 6 and approved by the council and found to be correct, shall be 7 turned over to the clerk on or before the first day of August 8 following the levy, whose receipt shall be returned to the coun9 cil and entered upon its records, and the clerk shall be charged 10 therewith. The clerk shall give notice that said tickets are in 11 his hands for collection, stating the penalty for non-payment 12 thereof, and the time and place where the same may be paid, 13 which notice shall be published for twenty days in two or more 14 newspapers, published in said city. To all persons who shall 15 pay their taxes in full before the first day of November next 16 succeeding said levy, there shall be allowed a discount of two 17 and one-half per centum on the whole amount of taxes so paid 18 and not otherwise. To all taxes remaining unpaid on the first 19 day of January next succeeding said levy, a penalty of ten 20 per centum shall be levied, and the clerk shall forthwith pro21 ceed to collect from the parties by distraint or otherwise the 22 entire amount of the taxes with which they are severally 23 charged therein with interest at the rate of one per centum per 24 month from the said first day of January, until they are fully 25 paid, together with the penalty herein provided to be added. 26 thereto.

Sec. 33. It shall be the duty of the clerk, at least once in 2 six months during his continuance in office, and oftener when 3 required by the council to render an account of the taxes, levies, 4 assessments and other claims in his hands for collection, and 5 return a list of such as he shall not have been able to collect by 6 reason of insolvency, removal or other cause, to which list he 7 shall append an affidavit that he has used due diligence to col8 lect the claims therein mentioned, but has been unable to do so, 9 and if the council shall be satisfied with the correctness of said 10 list, it shall allow him a credit for said claim, but may there11 after take such lawful measures to collect the same as may be 12 prescribed. He shall keep regular books of account to be ex13 amined and approved by the council, of all moneys received and 14 disbursed by him, and of other matters pertaining to his office. 15 which books shall at all times be open to the inspection of the 16 council, or any committee appointed by it for such purpose. 17 All moneys belonging to the city shall be paid over to the clerk, 18-19 and no moneys shall be paid out by him except upon the 20 order of the council, countersigned by the mayor. If the clerk 21 shall fail to collect, account for and pay over all or any of the 22 moneys with which he may be chargeable, belonging to the city, 23 according to the conditions of his bond and the orders of the 24 the council, the same may be recovered by action or by motion, 25 upon ten days' notice in the corporate name of the city, in 26 the circuit court of Barbour county, against him and his sure27 ties or any or either of them or his or their executors or ad28 ministrators. If the sum claimed does not exceed three hun29 dred dollars, such recovery may be had before the mayor or any 30 justice of said county.

Sec. 34. There shall be a lien on real estate, within said 2 city, for the city taxes assessed thereon, and for all fines and 3 penalties assessed to, or imposed upon the owners thereof by 4 the authorities of such city from the time the same are so 5 assessed or imposed, which shall have priority over all other 6 liens, except the lien for taxes due the state, county and dis7 trict; and which may be enforced by the council in the same 8 manner provided by law for the enforcement of the lien for 9 county taxes. And there shall also be a lien on the real estate 10 of adjoining property owners, for the amount due from such 11 owner or owners for building or repairing sidewalks and pav12 ing streets or alleys, under sub-sections seventy-eight and

13 seventy-nine of section sixteen of this act, which lien may be 14 enforced in a court of equity. If any real estate within said 15 city be returned delinquent for the non-payment of the de16 linquent taxes thereon a copy of such delinquent list may be 17 certified by the council to the auditor, and the same may be sold 18 for the city taxes, interest and commissions thereon, in the same 19 manner, at the same time and by the same officer as real estate 20 is sold for the non-payment of state taxes.

Sec. 35. It shall be the duty of the chief of police to pre2 serve order and quiet in said city, and to see that all subordi3 nate police officers faithfully perform their official duties. He 4 shall be present in the police court, whenever the same shall be 5 in session, and see that all its orders and requirements are 6 properly executed. He shall, before entering upon the dis7 charge of his duties, execute a bond conditioned for the faith8 ful performance by him of the duties of his office, and for the 9 accounting for and paying over, as required by law, all money 10 which may come into his hands by virtue of his office, with se11 curities satisfactory to the council in a penalty of not less than 12 one thousand dollars nor more than three thousand dollars as 13 the council may prescribe.

Sec. 36. In case a violation of any ordinance of said city is 2 committed in the presence or within view of the chief of police 3 or other police officer, the offender may be forthwith appre4 hended and taken before the mayor, and a complaint under 5 oath, stating such violation there lodged and filed; and there6 upon such offender may be tried and dealt with according to 7 law, without summons. The chief of police shall execute within 8 the county of Barbour, any proper process issued by the mayor 9 in proceedings for the enforcement of ordinances; and shall 10 collect by a levy of execution or otherwise, and duly account 11 for all fines assessed and costs imposed in such proceedings. 12 He shall also have the rights and powers, within said city, in 13 regard to the arrest of persons, the collection of claims and the 14 execution and return of process, that are or may be lawfully 15 exercised by a constable of the district within the same, and 16 shall be entitled to the compensation therefor; and he and his 17 sureties shall be liable for all fines, penalties and forfeitures 18 for which a constable is liable, and for dereliction of duty in 19 office, to be recovered in the same manner and in the same