the mayor or any four councilmen. Two-thirds of all the members elected to the council shall constitute a quorum for the transaction of any business, but a less number may adjourn, from time to time, and compel the attendance of absent members.

2612. Salaries.-The salaries of all officers shall be fixed by ordinance not exceeding the following sums per year respectively. The mayor, five hundred (500) dollars per annum; treasurer, fees as hereinafter provided not to exceed five hundred (500) dollars per annum; each councilman, three hundred (300) dollars per annum; clerk, seven hundred and twenty (720) dollars per annum, including the making of the tax list; marshal, sixty-five dollars, and policemen sixty dollars. per month; city engineer, five dollars per day for each day actually employed; street commissioner, sixty dollars per month for actual service; city attorney, six hundred dollars per annum; water commissioner eight hundred dollars per annum, and the chairman of the board of public works, six hundred dollars per annum, and the other two members of said board one hundred dollars per annum. The foregoing to be construed as limitations and not fixed salaries; all other officers and employees of the city, except police judge, shall receive such compensation as the mayor and councilmen shall fix at the time of their employment.

2613. The police judge shall receive a salary not to exceed the sum of one thousand dollars ($1,000) per annum. He shall keep a fee book and shall collect the same fees as a justice of the peace for similar services, and pay the same into the treasury on the first day of each month.

2614. All officers shall be qualified electors of the city, entitled to vote at all elections therein.

2615. Mayor's power and duties.-The mayor shall preside at all the meetings of the city council, and shall have a casting vote when the council is equally divided, except as otherwise herein provided, and none other, and shall have the superintending control of all the officers and affairs of the city, and shall take care that the ordinances of the city and of this act are complied with, and may 'administer oaths, and shall sign the commissions and appointments of all the officers appointed in the city.

2616. Same-Veto.-The mayor shall have the power to sign or veto any ordinance passed by the city council, and to sign or veto any order, by-law, resolution, award of, or vote to enter into any contract, or the allowance of any claim; Provided, That any ordinance, order, by-law, resolution, award, or vote to enter into any contract, or the allowance of any claim, vetoed by the mayor, may be passed over his veto by a vote of two-thirds of all the members elected to the council, notwithstanding his veto, and should the mayor neglect or refuse to sign any ordinance and return the same with his objections in writing at the next regular meeting of the council, the same shall become a law without his signature; Provided, That the mayor may veto any item or items of any appropriation - bill, and approve the remainder thereof, and the item or items so vetoed may be passed by the council over the veto as in other cases.

2617. Message.-He shall, from time to time, communicate to the city council such information, and recommend such measures as in his opinion may tend to the improvement of the finances of the city, the police, health, comfort, and general prosperity of the city, and may have such jurisdiction as may be invested in him by ordinance, over all places within five miles of the corporate limits of the city, for the enforcement of health, or quarantine ordinance, and regulation thereof, and shall have jurisdiction in all matters vested in him by ordinance, excepting taxation, within one-half mile of the corporate limits of said city.

2618. Vacancy.-In case of any vacancy in the office of mayor, or in case of his absence or disability, the president of the council shall exercise the powers and duties of the office of mayor until such vacancy shall be filled or such disability removed, or in case of temporary absence, until the mayor returns, and perform such other duties as may be required by law. The mayor may require any male inhabitant of the city between the ages of eighteen and fifty to aid in enforcing the laws.

2619. May remit fines.-The mayor shall have power after conviction to remit fines and forfeitures, to grant reprieves and pardons, for all offenses arising under the ordinances of the city.

2620. Clerks-Duties of.-The city clerk shall have the custody of all laws and ordinances, and shall keep a correct journal of the proceedings of the council; he shall also keep a record of all outstanding bonds against the city, showing the number and amount of each, for and to whom the said bonds were issued, and when any bonds are purchased, or paid, or cancelled, said record shall show the fact, and in his annual report he shall describe particularly the bonds issued and sold during the year, and the terms of sale, with each and every item of expense thereof; he shall also perform such other duties as may be required by the ordinances of the city. He shall also make at the end of each month a report showing the amount appropriated to each fund, and the whole amount of warrants drawn thereon, which shall be spread at large upon the records.

2621. Treasurer-Duties of.-The treasurer shall be required to give bonds in not less than fifty thousand dollars ($50,000), or he may be required to give bond in double the sum of money estimated by the council to be at any time in his hands, belonging to the city and school district, and shall be the custodian of all money belonging to the corporation; he shall keep a separate account of each fund or appropriation, and the debits and credits belonging thereto; he shall give every person paying money into the treasury a receipt therefor, specifying date of payment, and on what account paid; he shall also file copies of such receipts, except tax receipts, with his monthly reports; he shall at the end of each and every month, and as often as may be required, render an account to the city council, under oath, showing the state of the treasury at the date of such account, the amount of money remaining in each fund and the amount paid therefrom, and the balance of money in the treasury; he shall also accompany such accounts with a statement of all receipts and disbursements, together with all warrants redeemed and paid by him, which said warrants, with any and all vouchers held by him, shall be filed with his said account in the clerk's office, and if said treasurer neglect or fail for the space of ten days from the end of each and every month to render his said account, his office may, by resolution of the mayor and council, be declared vacant, and the city coun-cil shall fill the vacancy by appointment until the next election for city officers. The treasurer may employ and appoint a delinquent tax collector, who shall be allowed a per centum upon his collections, to be fixed by the council, not to exceed the fees allowed by law to county treasurers for like service, and upon taxes collected by such delinquent tax collector the city treasurer shall receive no fees.

2622. Attorney-Duties of.-The city attorney shall be the legal advisor of the council and city officers; he shall commence, prosecute, and defend all suits and actions necessary to be commenced, prosecuted, or defended on behalf of the corporation, or that may be ordered by the council, and when requested shall attend meetings of the council, and give them his opinion upon any matters submitted to him, either orally or in writing, as may be required; Provided, That he shall not be required to prosecute complaints for offenses against the city ordinances in police court, except on the order of the mayor or council.

2623. Engineer-Duties of.-The city engineer shall make records of the minutes of his surveys and of all work done for the city, including sewers, extensions of water system, and accurately make such plats, sections, profiles, and maps as may be necessary in the prosecution of any public work, which shall be public records, and belong to the city and be turned over to his successor.

2624. Same. The city engineer shall make estimates of the cost of labor and materials which may be done, or furnished by contract with the city, and make all surveys, estimates, and calculations necessary to be made for the establishment of grades, building of culverts, sewers, water-works, bridges, curbings, and gutters, and the improvement of streets, and erection and repair of buildings, and shall perform such other duties as the council may require. Before the city council shall make any contract for building water-works or any part thereof, or any sewers, bridges, or work on the streets, or any other work or improvement to cost over two hundred dollars ($200), an estimate of the cost thereof shall be made by the city engineer and submitted to the council, and no contract shall be entered into for any work or improvement for a price exceeding such estimate, and in advertising for bids for any such work the council shall cause the amount of such estimate to be published therewith. Such advertisement shall be at least ten days in some daily newspaper of general circulation published in the city.

2625. Marshal-Duties.-The marshal shall have the immediate superintendence of the police, and the marshal and policemen shall have power, and it shall be their duty, to arrest all offenders against the laws of the state, or of the city, by day or by night, in the same manner as a sheriff or constable, and keep them in the city prison or other place, to prevent their escape until a trial or examination may be had before a proper officer, and shall have the same powers as sheriffs and constables in relation to all criminal matters, and all process issued by the police judge.

2626. Street commissioner.-The street commissioner shall be subject to the orders of the mayor and council, have general charge, direction, and control of all work in the streets, sidewalks, culverts, and bridges of the city, except matters in charge of the board of public works, and shall perform such other duties as the ⚫ council may require.

2627. Emoluments of officers.-The emoluments of no officer whose election or appointment is required by this act shall be increased or diminished during the term for which he was elected or appointed, and no person who shall have resigned or vacated any office shall be eligible to the same during the time for which he was elected or appointed, when during the same time the emoluments have been increased.

2628. Accounts of officers.-The mayor or council shall have power, when he or they deem it necessary, to require any officer of the city to exhibit his accounts, or other papers, and make reports to the council in writing, touching any subject or matter they may require pertaining to his office.

2629. Contract-Resolution.-On the passage or adoption of every resolution or order to enter into a contract, or accepting of work done under contract, by the mayor or council, the yeas and nays shall be called and recorded, and to pass or adopt any by-laws, ordinance, or any such resolution, or order, a concurrence of a majority of the whole number of the members elected to the council shall be required.

2630. Streets-Care of.-The mayor and council shall have the care, supervision, and control of all public highways, bridges, streets, alleys, public squares, and commons within the city, and shall cause the same to be kept open and in repair and free from nuisances.

2631. Markets.-No charge or assessment of any kind shall be made or levied on any wagon or other vehicle, or the horses thereto attached, or on the owner

bringing produce or provisions to any of the markets in the city, or standing in or occupying a place in any of the market places of the city, or in the streets contiguous thereto on market days and evenings previous thereto; but the mayor and council shall have full power to prevent forestalling, to prohibit or regulate huckstering in the markets, to prescribe the kind and description of articles which may be sold, and the stand or places to be occupied by the vendors, and may authorize the immediate seizure, and arrest or removal from the markets, of any person violating its regulations as established by ordinance, together with any article of produce in their possession, and the immediate seizure and destruction of tainted or unsound meat or other provisions.

2632. Appropriations.-All ordinances and resolutions or orders for the appropriation or payment of money shall require for their passage or adoption the concurrence of a majority of all members elected to the council. Ordinances of a general or permanent nature shall be fully and distinctly read on three different days unless three-fourths of the council shall dispense with the rules. Ordinances shall contain no subject which shall not be clearly expressed in its title, and no ordinance or section thereof shall be revised or amended unless the new ordinance contains the entire ordinance or section as revised or amended, and the ordinance or section so amended shall be repealed.

2633. Claims.-All claims against the city must be presented in writing with a full account of the items verified by the oath of the claimant, or his agent, that the same is correct, reasonable, and just, and no claim shall be audited or allowed unless presented and verified, as provided for in this section; Provided, No costs shall be recovered against such city in any action brought against it for any unliquidated claim, including claims for personal injury sustained by reason of the negligence of such city, which has not been presented to the city council to be audited; nor upon claims allowed in part, unless the recovery shall be for a greater sum than the amount allowed, with the interest thereon; Provided further, That all actions against such city for injury or damage to person or property hereafter sustained by reason of the negligence of such city must be brought within six months from the date of sustaining the same. And to maintain such action it shall be necessary that the party file in the office of the city clerk, within three months from the date of the injury or damage complained of, a statement giving full name and the time, place, nature, and circumstances of the injury or damage complained of.

This limitation held inoperative, as in conflict with the general limitation law and not included in title of act. 23, 877. See, also, 29, 379 (45 N. W., 694).

2634. Taxes-Levy.-The mayor and council shall have power to levy and collect taxes for general purposes, not exceeding ten mills on the dollar valuation in any one year, on all the real estate and personal property within the corporate limits of the city, taxable according to the laws of this state, and such tax for the interest and sinking fund of the bonded debt as may be requisite and authorized by law. And the mayor and council shall also have power to levy and collect on all such property, for the sole and exclusive purpose of maintaining and paying the police department of said city, not to exceed five (5) mills on the dollar valuation in any one year; taxes levied for said purposes to constitute a special fund therefor, and shall also have power to levy and collect on all such property, for the sole and exclusive purpose of maintaining and paying the fire department of any such city, not to exceed three (3) mills on the dollar valuation in any one year; taxes levied for said purpose to constitute a special fund therefor. The valuation of such property to be taken from the assessment roll of the proper county, and it shall be the duty of the county clerk to permit the city clerk to make out from the assessment rolls of the county an assessment roll for the city of all property liable to taxation as

above specified, which the city clerk shall complete on or before the third Monday in June of each year, unless otherwise ordered by the council; upon the completion of such copy of said assessment roll the city clerk shall add to said roll any and all real estate in said city which is exempt from taxation for general purposes, and assess the same as near as may be to correspond with the assessed value of like property on said county roll, and enter the same in a separate column for the purpose of special assessment in said city, authorized by law, and shall be subject to equalization by the city council, the same as other property, when sitting as a board of equalization.

2635. Equalization. The council shall have power to act as a board of equalization for the city to equalize all assessments and to correct any error in the listing or valuation of property, and to supply any omissions in the same, and shall have the same power as county commissioners have in similar cases, and when such roll is completed the council shall hold a session of not less than five days as a board of equalization, giving notice of such sitting at least six days prior thereto through a newspaper published and of general circulation in the city. The mayor and council shall make the annual levy at the first regular meeting of the city council in July of each year. And in all cases before any special taxes that may be levied in proportion to the foot front shall be finally levied, it shall be the duty of the council to sit as a board of equalization for the purpose of equalizing any such proposed levy, special taxes, or assessment, and correcting any error therein, giving notice of sitting in the same manner as above provided in this section, stating in such notice the purpose for which it will sit, and it shall continue such session not less than two days, and at such session it shall hear all complaints that the owners of property so to be assessed and taxed may make, and it shall be its duty to equalize any such assessments, by correcting any errors therein, and thereupon said assessments and special taxes shall be finally levid; Provided, That no -complaint that another is assessed too low shall be acted upon, and no assessment shall be increased until the person so assessed shall be notified of such complaint or -of such proposed increased assessment, if a resident of the city.

2636. Tax list-Correction.-As soon as the assessment roll shall have been equalized, and the annual levy made thereon, the city clerk shall immediately make out a tax list, which shall be as nearly as practicable in the form prescribed by law for the tax list to be furnished county treasurers, and he shall deliver such tax list to the city treasurer on or before the first day of October next, after the date of the levy in each year; errors in the name of persons assessed may be correted by the treasurer and the tax collected from the person intended, and in case the treasurer find that any land has been omitted in the assessment, he shall report that fact to the council, who may assess the same and direct the correction of the tax list

2637. Taxes-Delinquent.-On the first day of January next succeeding the levy thereof, all unpaid city taxes shall be and become delinquent, and shall thereafter draw interest at the rate of one per centum per month, which interest shall be collected the same as the tax so due, and it shall be the duty of the city treasurer to proceed as soon as practicable, after the first day of January, to make such delinquent tax out of the personal property of such delinquent if any such property can be found within the city; no demand of taxes shall be necessary, but it shall be the duty of every person owing any municipal tax or taxes in such city to attend at the treasurer's office and pay the same.

2638. Tax warrant.-To each tax list so delivered, a warrant under the hand of the city clerk shall be annexed, to be substantially in the following form, to-wit: "In the name and by the authority of the state of Nebraska: To city treasurer of the city of

in Nebraska: You are hereby commanded to