Enforcement of Powers.

Sec. 19. To carry into effect these enumerated powers and ali others by this act or by general laws conferred, or which may be hereafter conferred upon the said city or its council, or any of its officers, the said council shall have and possess full authority to make, pass and adopt all needful ordinances, by-laws, orders and resolutions, not repugnant to the constitution and laws of the United States or of this state; and to enforce any and all of such ordinances, by-laws, orders or resolutions, by prescribing for a violation thereof, fines and penalties and imprisonment in either the county jail of Tucker county or the city prison, if there be one; but no fine shall exceed fifty dollars, and no term of imprisonment shall exceed ninety days; such fines and penalties shall be imposed and recovered, and such imprisonment inflicted and enforced by and under the judgment of the mayor of said city, or in case of his absence or inability to act or both of said officers, of one of the councilmen, appointed for that purpose by the council.

Annual Estimate of Expenditures.

Sec. 20. The council shall cause to be annually made up and entered upon its journal not later than the first day of July of each year, an accurate estimate of all sums that are or may become chargeable to such city, and which ought to be paid within one year; and it shall order a levy of so much as may in its opinion, be necessary to pay the same.

Annual Lery.

Sec. 21. The levy so ordered shall be upon all dogs in the said city, and upon all real and personal property therein subject to state taxes upon the basis of the valuation of such property as fixed for state purposes; but no taxes so levied upon property shall exceed the rate of fifty cents on every one hundred dollars of the valuation thereof in any one year for current purposes, unless authorized by ordinance in the manner prescribed by law.

Money, How and When Paid.

Sec. 22. All taxes which the council are or shall be authorized to levy and collect, and all fines and penalties which may be imposed and collected for violations of the laws and ordinances of said

city, shall inure to the exclusive benefit of said city, and all moneys received or collected for the use of said city shall be paid into the treasury and shall be drawn therefrom, except as the council, in accordance with this act, may order, by orders drawn upon the city treasury, signed by the mayor and countersigned by the recorder, and no order shall be issued upon any fund unless there is an unexpended balance to the credit thereof sufficient to cover such order and money in the treasury to pay it. The council shall, once at least every year cause to be published in the said city, a statement of the receipts and expenditures of said city for the past year for each of the several funds, signed and sworn to by the recorder and attested by the mayor.

Revoking License.

Sec. 23. The council may revoke any such license for a breach of any of the conditions of such bond, or for other good cause shown, but the person holding license must first have reasonable notice of the time and place of hearing and adjudicating the matter, as well as the cause alleged; and shall be entitled to be heard in person or by counsel, in opposition to such revocation.

Other Licenses.

Sec. 24. When anything for which a state license is required other that the sale of spirituous, vinous and malt liquors is to be done within such city, the council may require a city license therefor, in the manner prescribed by law, and may impose a tax thereon for the use of the city. And the council may make and enforce all reasonable ordinances respecting the same; provided only that such ordinances shall not conflict with the constitution and laws of this state and of the United States.

Sidewalks, Street Paving, etc.

Sec. 25. If the owner or occupant of the real property abutting on any sidewalk, footway or gutter in such city, shall fail or refuse to curb, pave, or keep the same clean in the manner or within the time required by council it shall be the duty of the council to cause the same to be done at the expense of the city, and to assess the amount of such expense on such property, or upon the owner thereof, and the same may be collected by the collector in the manner provided herein for the collection of city taxes.

Upon the petition in writing, of the persons owning the greater amount of frontage of the lots abutting on any street, or between a cross street and alley, or any two cross streets, the council of the city by lawful majority thereof, may order such part of any street or alley to be paved between sidewalks with cobble stones, brick, Belgin blocks, asphaltum, or other suitable material, from one of such cross streets or alleys to the other, under such regulations as may be fixed by ordinance duly passed by council; two-thirds of the cost of such paving shall be assessed to the owners of the lots or fractional parts of lots abutting on that part of the street or alley so paved, in proportion to the distance such lots or part of lots abuts on such street or alley, and the remaining one-third of the cost of such paving shall be paid by the city. In making such assessments the basis shall be the cost of paving that part of the street or alley on which the property lies, included between the adjoining cross streets or alleys; and the amount assessed against the owners of each lot or fractional part of a lot, shall be in the proportion which the frontage of such lot or part of lot bears to the whole cost of paving said street or alley between said cross streets or alleys as aforesaid; and the same may be collected by the collector in the manner provided herein for the collection of city taxes.

Liens for Tares, Assessments, etc.

Sec. 26. There shall be a lien on all real estate and personal property within the city for the city taxes assessed thereon, from the day fixed by law for the commencement of the assessment of such taxes in each year, and the interest upon such taxes, at the rate of six per centum per annum from the first day of January next after such assessment until payment, which may be enforced by the council in the manner now provided by law for the enforcement of the lien for state or county taxes, or in such other manner as the council may by ordinance prescribe. There shall also be a lien on all real estate within the city for other assessments, fines and penalties assessed or imposed upon the owners thereof by the authorities of the city from the time the same are so assessed or imposed, which shall have priority over all other liens except the lien for taxes and may be enforced by the council by suit in equity, in the coporate name of the city, in the same manner as prescribed by law for the enforcement of the lien for state and

county taxes, or in such other manner as the council may by ordinance prescribe. If any real estate within the city be returned delinquent for the non-payment of the taxes thereon, a copy of such delinquent list may be certified by the council to the auditor, and the same may be sold for taxes, interest and commissions thereon, in the same manner, at the same time, and by the same officer as real estate is sold for the non-payment of state taxes.

The City Collector.

Sec. 27. It shall be the duty of the city collector to collect the city taxes, fines, levies and assessments, under such regulations as may be prescribed by law and the ordinances of the city; and in case the same are not paid within one month after they are placed in his hands for collection, he may distrain and sell therefor in like manner as the officer collecting the state taxes may distrain therefor, and he shall have in all other respects the same powers to enforce the payment and collection thereof; his compensation shall not exceed five per cent of the amount duly collected and accounted for; he shall account for and pay over all taxes, fines, levies and assessments in accordance with the ordinances prescribed by council. In case the collector shall fail to collect, account for and pay over all moneys with which he may be chargeable, belonging to the city, according to the conditions 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 or motion in the circuit court of Tucker county, or where the sum does not exceed his jurisdiction, before a justice of the peace against the collector and his sureties or any of them, or his or their. personal representatives, upon giving ten days' notice of any such motion. The collector shall on the last day of each month, file with the recorder a sworn, itemized statement, showing his total collections 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.

The City Assessor.

Sec. 28. It shall be the duty of the assessor to make an assessment of the property within the 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 Tucker county, and to all documents and papers in the hands of the county assessor relating to assessments for state and county purposes, between the first day of April and the first day of June of each year, without expense to the city, and shall have all the powers conferred by law on the 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, or assistant tax commissioner, 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 assistant tax commissioner; and it shall be the duty of the county assessor or assistant tax commissioner, to list the same for the 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 in 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 in the city, and provide for the impounding and killing such as appear to have no owner, or upon which the tax has not been paid. And it shall have power to make and enforce all needful ordinances respecting the assessment of property.

Exemption from District Poor and Road Levies.

Sec. 29. The city shall maintain its own roads and streets; and by reason thereof shall not be required to pay any district road taxes for the construction and maintenance of roads outside of the city limits.

Powers and Duties of the Mayor.

Sec. 30. The mayor shall be the chief executive officer of the council; he shall recommend such measures as he may deem needful for the welfare of the city. The expense of maintaining any person committed to the jail of the county by him, except that it be to answer an indictment or under the provisions of section two hundred and twenty-seven and two hundred and twenty-eight of chapter fifty of the amended code of this state, shall be paid by the city. But the mayor shall not receive any money belonging to