whatever to exceed two and one-half per cent on the value of the taxable property therein, which value shall be ascertained by the last assessment for state and county taxes, previous to the issuing of such bonds, nor shall they issue and make sale of the same without at the same time providing for the collection of a direct annual tax, sufficient to pay annually the interest on such debt and the principal thereof as the said bonds fall due, but the said city shall not impose nor exact from the inhabitants thereof a greater amount annually than fifty cents on every one hundred dollars, value of the property therein, as ascertained by the last assessment for state and county purposes, and the said direct tax shall be collected by the treasurer of said city in the manner and at the same time provided herein for the collection of city taxes for other current purposes; the bonds issued as aforesaid shall be in the denomination of one hundred dollars and multiples thereof, and shall be payable in regular periods, the longest of which shall not exceed thirty years, and shall not be sold for less than par, nor shall said bonds bear greater interest than five per cent per annum; and the said city shall not levy nor collect any tax on the bonds issued as aforesaid. The council of the said city shall cause the election to be held in said city, to determine the question of issuing said bonds, for paving said streets and alleys as aforesaid, upon the petition in writing of twenty freeholders of said city, under such regulations as the council by ordinances may prescribe.

Sec. 26. There shall be a lien on real estate in said city for the city taxes assessed thereon, and for all fines and penalties assessed to or imposed upon the owners thereof, by the authorities of said city from the time the same are assessed or imposed, which shall have priority over all other liens, except for taxes due the state, county and district, and which may be enforced by the council in the same manner provided by law for the enforcement of county taxes; if any real estate within the said city be returned delinquent for the non-payment of taxes thereon, a copy of such delinquent list shall be certified to the auditor and the same may be sold for city taxes, interest and commission thereon, in the same manner, at the same time and by the same officer as real estate sold for the non-payment of state taxes; all other liens created by this section may be enforced by said city by a suit in equity, in the name of the city against the person against whom such liens exist.

Sec. 27. The treasurer of said city, before entering upon the

discharge of his duties, shall execute a bond conditioned for the faithful performance by him of the duties of his office, and for the accounting for and paying over as required by law, all moneys which may come into his hands by virtue of his office, with surety satisfactory to the council payable to the city of Logan, in a penalty of not less than three thousand dollars, nor more than fifteen thousand dollars, as the council may prescribe; he shall be the custodian of all moneys, bonds, notes, certificates and other evidence of indebtedness to the city, together with all valuable papers which may be placed in his hands by the council; he shall be chargeable with and it shall be his duty to collect the city taxes, levies, assessments, fines and penalties, under such regulations as may be prescribed by law and the ordinances of the city, and he shall have the same power and authority to distrain and sell therefor in like manner as the officer collecting the state and county taxes and levies; his compensation shall not exceed five per cent of the amount duly collected and accounted for; in case the collector shall fail to collect, account for and pay over all or any funds with which he may be chargeable belonging to the city according to the condition of his bond and the ordinances of the council, the city shall have the right in its corporate name to recover the same by action in the circuit court of Logan county, or where the sum does not exceed three hundred dollars before a justice of the peace of the county of Logan, against the treasurer and his sureties or any of them, or his or their personal representative, upon giving ten days' notice in writing of any such motion or action. The treasurer shall, on the last day of each month, file with the recorder a sworn itemized statement showing his total collections, if any, and disbursements for said month; and he shall annually on or immediately before the first day of July make such settlement with the council as the general laws of this state provide for sheriff's settlements with the county court; and upon the completion of such settlement all orders surrendered by such treasurer shall be collected by the recorder in the presence of the council of said city by a prefixing stamp, showing that the same have been paid; and said treasurer shall at any time, upon a written order of a majority of the members of the board of control of said city, make settlement of his accounts as such treasurer before a committee of three persons to be appointed, as follows; one by the said board of control, one by the said treasurer and the other by the two ap

pointed as aforesaid, and upon the completion of such settlement, said treasurer shall produce and exhibit to said board a certificate of deposit from some reputable bank doing business in said city of an amount sufficient to pay the amount owing said city, if any, as shown by said settlement.

Sec. 28. It shall be the duty of the assessor to make an assessment of the property within the said city, subject to taxation, substantially in the manner and form in which assessments are made by the assessor of the county and return the same to the council on or before the first day of June of each year, and for this purpose he shall have access to all public books and records of Logan county, and to all documents and papers in the hands of the county assessor, relating to assessments for state and county purposes, without expense to the city and shall have all the powers conferred by law on county assessors. In case the assessor of the city shall discover any property subject to taxation which has not been listed by the county assessor, it shall be his duty to list the same and make report of the fact with a description of the property and its owner to the county assessor, or it shall be the duty of the county assessor to list the same for state and county purposes, and to make a proper valuation of the same and report its valuation to the assessor of the city. The assessor of the city shall list the dogs of the city with the names of the owners thereof and return the list to the council; the council shall have power to make and enforce regulations respecting the listing and taxation of dogs within the city, and provide for the impounding and killing, such as appear to have no owner or upon which the tax has not ben paid, and have power to make and enforce all needful ordinances respecting the assessment of property; the assessor shall receive a compensation to be paid out of the city treasury of not less than twenty dollars, nor more than ninety dollars for such services properly rendered, to be fixed by the council with the board of control of said ciy.

Sec. 29. The city shall support its own poor and shall construct and maintain its own roads, streets and alleys, and by reason thereof shall not be required to pay any district poor levies for the support of the poor outside of the city limits, or any district road taxes for the construction and maintenance of roads outside of the city limits.

Sec. 30. It shall be the duty of the recorder to keep a journal of the proceedings of the council, to have charge of and preserve

all records of the city, and perform such other duties pertaining to his office as the council may prescribe. In the absence of the mayor of the city, or during any vacancy in the office of mayor, the recorder shall perform the duties pertaining to the office of mayor, and for that purpose shall have and possess all the powers of the mayor.

Sec. 31. The chief of police shall be ex officio constable within the corporate limits of the city, and shall give such bond as may be required by the council of said city in the penalty of at least one thousand dollars, conditioned as required by law for constables of a county; he may execute any writ or process issued by the mayor or justice of the peace at any place in Logan county; he shall have all the powers, rights and privileges within the corporate limits of the city in regard to the arrest of persons, the collection of claims and the execution and return of process that can be legally exercised by a constable of the district in which the said city is situated, and he and his said sureties shall be liable to all fines, penalties and forfeitures that a constable of a district is liable to, for any failure or dereliction in his office, to be recovered in the same manner and in the same court that fines, penalties and forfeiteures may be recovered against such constable. All special police officers shall have and possess all the rights and privileges of a constable of the district within the corporate limits of the city in regard to the arrest of persons and the execution and return of criminal writs issued by the mayor, but the council may exempt them from giving the bond required of constables; the chief of police of said city shall make such settlement with the council at such time and place and in the manner which said council may provide by ordinance, of all his accounts arising by virtue of his office.

Sec. 32. The council, with the assent of the board of control of said city, except where it is otherwise herein provided, shall fix the salaries of all officers, employees and servants of the city.

Sec. 33. The council shall have the right to institute proceedings in the name of the city for the condemnation of real estate, for the use of roads, streets, alleys, drains, public buildings and grounds, including parks and cemeteries for the use of the city and the manner of procedure shall as nearly as possible conform to the proceedings provided for in chapter forty-two of the code of West Virginia, and the expenses thereof shall be borne by the city.

Sec. 34. All acts and parts of acts which are in conflict and inconsistent with this act are hereby repealed; but this act shall not be construed to take away any of the powers conferred upon the said town or upon the council or any officer thereof conferred by general law, except so far as the same be inconsistent with the power conferred by this act.

Sec. 35. The said city shall succeed to all the rights and liabilities of the town of Aracoma, and it shall be liable for all the debts and obligations of the said town of Aracoma, the same as if such indebtedness were created by the said city of Logan.

Sec. 36. The ordinances in force in said town of Aracoma at the time this act goes into effect, so far as they are not inconsistent with this charter, shall continue in force as ordinances of the city of Logan until amended or repealed by the council of said city.

CHAPTER 4.

(House Bill No. 17.)

AN ACT to amend and re-enact section twenty-seven of chapter sixty-six of the acts of one thousand nine hundred and three, incorporating "The city of Parkersburg" in the county of Wood.

[Passed February 28, 1907. In effect from passage. March 5, 1907.]

Approved by the Governor,

SEC. 27.

Right of council to levy and collect taxes.

Be it enacted by the Legislature of West Virginia:

That section twenty-seven of chapter sixty-six of the acts of nineteen hundred and three, incorporating "The city of Parkersburg" in the county of Wood be amended and re-enacted so as to read as follows:

Sec. 27. The council shall have authority to levy and collect an annual tax on real estate, personal property and tithables in the said city, and upon all other subjects of taxation under the several laws of the state; provided, said tax does not exceed forty cents on each one hundred dollars of the said assessed value of said property, or the sum of two dollars upon every tithable therein; which taxes shall be uniform with respect to persons and proper